Audit 55856

FY End
2022-09-30
Total Expended
$77.95M
Findings
70
Programs
40
Organization: Cobb County Government (GA)
Year: 2022 Accepted: 2023-08-07

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
60025 2022-002 - Yes H
60026 2022-002 - Yes H
60027 2022-002 - Yes H
60028 2022-002 - Yes H
60029 2022-002 - Yes H
60030 2022-002 - Yes H
60031 2022-002 - Yes H
60032 2022-002 - Yes H
60033 2022-002 - Yes H
60034 2022-002 - Yes H
60035 2022-003 - - M
60036 2022-003 - - M
60037 2022-003 - - M
60038 2022-003 - - M
60039 2022-003 - - M
60040 2022-003 - - M
60041 2022-003 - - M
60042 2022-003 - - M
60043 2022-003 - - M
60044 2022-003 - - M
60045 2022-003 - - M
60046 2022-003 - - M
60047 2022-003 - - M
60048 2022-003 - - M
60049 2022-003 - - M
60050 2022-004 - - I
60051 2022-004 - - I
60052 2022-004 - - I
60053 2022-004 - - I
60054 2022-004 - - I
60055 2022-004 - - I
60056 2022-004 - - I
60057 2022-004 - - I
60058 2022-005 - Yes L
60059 2022-004 - - I
636467 2022-002 - Yes H
636468 2022-002 - Yes H
636469 2022-002 - Yes H
636470 2022-002 - Yes H
636471 2022-002 - Yes H
636472 2022-002 - Yes H
636473 2022-002 - Yes H
636474 2022-002 - Yes H
636475 2022-002 - Yes H
636476 2022-002 - Yes H
636477 2022-003 - - M
636478 2022-003 - - M
636479 2022-003 - - M
636480 2022-003 - - M
636481 2022-003 - - M
636482 2022-003 - - M
636483 2022-003 - - M
636484 2022-003 - - M
636485 2022-003 - - M
636486 2022-003 - - M
636487 2022-003 - - M
636488 2022-003 - - M
636489 2022-003 - - M
636490 2022-003 - - M
636491 2022-003 - - M
636492 2022-004 - - I
636493 2022-004 - - I
636494 2022-004 - - I
636495 2022-004 - - I
636496 2022-004 - - I
636497 2022-004 - - I
636498 2022-004 - - I
636499 2022-004 - - I
636500 2022-005 - Yes L
636501 2022-004 - - I

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $23.91M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.78M Yes 1
21.019 Coronavirus Relief Fund $1.93M - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $845,904 - 0
14.231 Emergency Solutions Grant Program $795,511 - 0
14.239 Home Investment Partnerships Program $789,084 Yes 0
20.507 Federal Transit_formula Grants $754,833 Yes 1
93.569 Community Services Block Grant $294,753 - 0
93.563 Child Support Enforcement $275,773 - 0
15.226 Payments in Lieu of Taxes $263,119 - 0
16.922 Equitable Sharing Program $243,358 - 0
20.525 State of Good Repair Grants Program $218,882 Yes 0
16.754 Harold Rogers Prescription Drug Monitoring Program $202,319 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $199,688 - 0
93.053 Nutrition Services Incentive Program $190,428 - 0
16.833 National Sexual Assault Kit Initiative $186,893 - 0
20.205 Highway Planning and Construction $151,789 Yes 0
17.259 Wia Youth Activities $119,660 Yes 1
32.009 Emergency Connectivity Fund Program $116,117 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $107,715 - 0
93.667 Social Services Block Grant $106,414 - 0
16.582 Crime Victim Assistance/discretionary Grants $73,759 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $64,324 - 0
97.042 Emergency Management Performance Grants $50,000 - 0
21.016 Equitable Sharing $42,967 - 0
20.106 Airport Improvement Program $40,094 - 0
17.258 Wia Adult Program $38,462 Yes 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,790 - 0
17.278 Wia Dislocated Worker Formula Grants $25,485 Yes 1
16.825 Smart Prosecution Initiative $25,182 - 0
16.575 Crime Victim Assistance $20,000 - 0
16.741 Dna Backlog Reduction Program $17,973 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $17,855 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $12,570 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $7,311 Yes 0
97.024 Emergency Food and Shelter National Board Program $6,882 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $5,930 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $5,256 - 0
16.588 Violence Against Women Formula Grants $864 - 0
14.218 Community Development Block Grants/entitlement Grants $0 Yes 1

Contacts

Name Title Type
VLEDVCLL5VV8 Roxane Rush Auditee
7705281522 Tammy Galvis Auditor
No contacts on file

Notes to SEFA

Title: Relationship to Federal Financial Reports Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards received by Cobb County, Georgia (the County). All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, is included in this schedule.The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting which is described in Note 1C to the Countys basic financial statements. Expenditures are recognized following the applicable cost principles contained in either Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) or the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports.

Finding Details

Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Agency financial reporting requirements are designed to ensure maximum transparency around the use of ERA award funds consistent with 2 CFR 200 and to enable sufficient monitoring by the Treasury. Condition: Costs reported on the 3/31/2022 ERA1 quarterly report submission did not include the cumulative total expended which is a key line item. Cause/Effect: The report did not include key line item information required. Auditor's Recommendation: The County should develop procedures to ensure that reporting submissions include all required data.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The regulation in 2 CFR 200.77 sets forth that the Federal awarding agency or pass-through entity must include start and end dates of the period of performance in the Federal award. The Period of Performance represents the time during which the non-Federal entity may incur new obligations to carry out the work authorized under the Federal award. Condition: Funding totaling $300,000 was paid to a subrecipient for costs incurred prior to the grant?s period of performance start date. Cause: The County had a contract with the subrecipient that spans several periods. Effect: The request for reimbursement to the Federal agency by the County included costs prior to the grant?s period of performance start date. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should review procedures for tracking grant timelines to ensure funding requests from the federal agency and reimbursements to subrecipients relate to costs within the dates set forth in the grant agreements.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: The requirements for subrecipient monitoring for subawards are contained in 31 USC 7502(f)(2) (Single Audit Act Amendments of 1996 (Pub. L. No. 104-156)), 2 CFR sections 200.330, .331, and .501(h); federal awarding agency regulations; and the terms and conditions of awards. Condition: Monitoring activities performed by the County did not encompass certain areas necessary to ensure that the subaward complied with the terms and conditions of the subaward and achieved performance goals (2 CFR sections 200.332(d) through (f). Specifically, no onsite reviews of 2022 program year operations were conducted during the year. Cause/Effect: The County did not have adequate procedures in place for monitoring that subrecipients were complying with federal regulations and had achieved performance goals. Auditor's Recommendation: The County should review the monitoring plan related to the program to ensure these procedures are done timely and meet the federal requirements for monitoring subrecipients.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.
Criteria: Agency financial reporting requirements are designed to ensure maximum transparency around the use of ERA award funds consistent with 2 CFR 200 and to enable sufficient monitoring by the Treasury. Condition: Costs reported on the 3/31/2022 ERA1 quarterly report submission did not include the cumulative total expended which is a key line item. Cause/Effect: The report did not include key line item information required. Auditor's Recommendation: The County should develop procedures to ensure that reporting submissions include all required data.
Criteria: Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Effect: For several contracts charged to these grants, the County did not have documentation verifying that the vendors were not suspended or debarred. Auditor's Recommendation: The County should review requirements relating to contract awards where federal funding will be used and implement procedures to retain acceptable documentation of verification that the contractor has not been suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and will work with the Purchasing Department to ensure acceptable verification has been addressed. We will also discuss additional review procedures with the responsible departments for all contract awards with federal funding.