Audit 410635

Finding 2025-004 Repeat Finding 2024-003 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risk offerors, internal controls should be in place for all program compliance requirements, including the approval of expenditures by a knowledgeable individual. Condition/Context: The County does not have controls in place to ensure there is documentation of the approval/review of reports prior to submission. The reports selected for testing did not have documentation of review and/or approval. The sample was not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to document their review of the reports before submission and to ensure the reports were submitted timely. Questioned Costs: None noted. Effect: Reports could contain errors due to the lack of review and/or funding could be reduced as a result of not submitting reports by the due dates. Recommendation: The County should review its internal control procedures to ensure there is a process for documentation of proper review and approval over completeness and accuracy of reports are in place before submissions are completed. Management's Response: The Finance Department continues to work on the development of the Grant Manager module of Tyler MUNIS. In 2026 it was communicated with the Department Heads as to their responsibility to review each filing for completeness and accuracy before filing.