C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.
C. FINDINGS AND QUESTIONED COSTS ? FEDERAL AWARD PROGRAM AUDIT Reference Number Significant Deficiency 2022-002 Grant Costs not reconciled to detail general ledger Criteria Cost principles in 2 CFR part 200, Subpart E (Cost Principles), prescribe general cost principles to be followed to be considered allowable under federal awards. The criteria states costs must be necessary and reasonable for the performance of the federal award, be allocable and adequately documented. Condition While all costs tested were determined to be necessary and reasonable for the performance of the federal award, federal expenditures are not allocable and adequately documented within the detail general ledger. Cause The County went through their first single audit last year, but not in a timely manner, in order to take corrective action for the current audit. When the federal awards were initially received, they were not separately traced and monitored from non-federal awards. Due to the lack of being allocable between federal and non-federal, the County was unable to create a schedule of federal expenditures for fiscal year 2022 in a timely and accurate manner at the start of the audit. This was corrected, but not until significantly after the close of the fiscal year. Effect The lack of internal controls surrounding allocating costs could lead to potential funding issues in the future. Recommendation We recommend that management separately track and monitor federal expenditures from non-federal expenditures in their accounting system. Response Tracking is being handled in each department on a grant by grant basis, but no attempt has been made to make sure this tracks back into the detail general ledger at the Clerk?s office. Corrective action is being taken to add fields within the detail general ledger to track expenditures on a grant by grant basis where possible and to monitor these expenditures going forward.