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. Entities are required to provide reports to agencies to assist the agency in monitoring activity of the program. Condition/Context: In our audit, we noted the County submitted one Performance and Expenditure report after the April 30 deadline. Cause: The County did not have sufficient internal controls in place to ensure that required reporting was completed by the deadline. Effect: Without adequate controls over federal expenditures reporting, the County may not complete required reporting by the required deadlines. 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 and monitored 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. Entities are required to provide reports to agencies to assist the agency in monitoring activity of the program. Condition/Context: In our audit, we noted the County submitted one Performance and Expenditure report after the April 30 deadline. Cause: The County did not have sufficient internal controls in place to ensure that required reporting was completed by the deadline. Effect: Without adequate controls over federal expenditures reporting, the County may not complete required reporting by the required deadlines. 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 and monitored 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. Entities are required to provide reports to agencies to assist the agency in monitoring activity of the program. Condition/Context: In our audit, we noted the County submitted one Performance and Expenditure report after the April 30 deadline. Cause: The County did not have sufficient internal controls in place to ensure that required reporting was completed by the deadline. Effect: Without adequate controls over federal expenditures reporting, the County may not complete required reporting by the required deadlines. 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 and monitored 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. Entities are required to provide reports to agencies to assist the agency in monitoring activity of the program. Condition/Context: In our audit, we noted the County submitted one Performance and Expenditure report after the April 30 deadline. Cause: The County did not have sufficient internal controls in place to ensure that required reporting was completed by the deadline. Effect: Without adequate controls over federal expenditures reporting, the County may not complete required reporting by the required deadlines. 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 and monitored 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. Entities are required to provide reports to agencies to assist the agency in monitoring activity of the program. Condition/Context: In our audit, we noted the County submitted one Performance and Expenditure report after the April 30 deadline. Cause: The County did not have sufficient internal controls in place to ensure that required reporting was completed by the deadline. Effect: Without adequate controls over federal expenditures reporting, the County may not complete required reporting by the required deadlines. 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 and monitored 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. Entities are required to provide reports to agencies to assist the agency in monitoring activity of the program. Condition/Context: In our audit, we noted the County submitted one Performance and Expenditure report after the April 30 deadline. Cause: The County did not have sufficient internal controls in place to ensure that required reporting was completed by the deadline. Effect: Without adequate controls over federal expenditures reporting, the County may not complete required reporting by the required deadlines. 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 and monitored 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.