Finding 2022-001 Reporting Material Weakness, Internal Control Over Compliance and Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported a certain element of the Performance and Expenditure report. Cause: The County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of CSLFRF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2022-001 Reporting Material Weakness, Internal Control Over Compliance and Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported a certain element of the Performance and Expenditure report. Cause: The County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of CSLFRF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2022-001 Reporting Material Weakness, Internal Control Over Compliance and Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported a certain element of the Performance and Expenditure report. Cause: The County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of CSLFRF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2022-001 Reporting Material Weakness, Internal Control Over Compliance and Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported a certain element of the Performance and Expenditure report. Cause: The County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of CSLFRF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.