Audit 410512

2023SA-003 Insufficient Grant Monitoring Condition: From reviews of the County’s internal control and accounting procedures along with inquiries made, it was indicated that there was a high probability that transactions were not reported correctly. There is no review process in place. There is a systematic problem with lack of adequate documentation and monitoring of expenses paid for with grant funds throughout the County. The County needs to be able to compile a complete list of grants for the entire County and monitor that the grant activity is properly reported. The County needs to have a better understanding of grant reporting requirements, grant restrictions, and compliance requirements. Current Status: Currently a finding

2011-004 Lack of Appropriate Personnel Condition: The County has not implemented procedures that would allow them to properly prepare the financial statements and related notes without the assistance of the auditors. Current Status: Currently a finding.

2018-005 Inadequate Grant Recordkeeping Condition: The County receives numerous grants that require detailed reporting of income and expenses. The controls and procedures relative to accumulating information, allocating expenses, and preparing reports and financial statements is insufficient to accurately comply with reporting requirements, specifically the Schedule of Expenditures of Federal Awards and reconciling financial records to the Consolidated Year End Financial Report. The County needs to be continually monitoring grant spending and have a better understanding of their reporting requirements and also needs to implement a process of accounting for grants that produces accurate information that can be used to complete the required reports without a significant amount of effort. This includes having a complete list of grants for the entire County as a whole and monitoring that the grants have been spent correctly. Current Status: Currently a finding.