Carroll County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2023.
Audit period: July 1, 2022 – June 30, 2023
Audit firm: CliftonLarsonAllen LLP
The findings from the schedule of findings and questioned costs are discussed below. The findings are num...
Carroll County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2023.
Audit period: July 1, 2022 – June 30, 2023
Audit firm: CliftonLarsonAllen LLP
The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.
Findings - Federal Award Program Audits:
U.S. Department of Transportation
U.S. Department of Treasury
U.S. Department of Health and Human Services
U.S. Department of Homeland Security
Reference Number:
2023-001
Federal Program – Assistance Listing Numbers:
Airport Improvement Fund – Assistance Listing No. 20.106
Highway Planning and Construction – Assistance Listing No. 20.205
Federal Transit Cluster – Assistance Listing No. 20.507
COVID 19: Coronavirus State & Local Fiscal Recovery Funds – Assistance Listing No. 21.027
Medicaid Cluster – Assistance Listing No. 93.778
Assistance to Firefighters – Assistance Listing No. 97.044
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Explanation of disagreement with audit finding:
There is no disagreement with the audit finding.
Action taken in response to finding:
The Accounting office with assistance from the Grants Management Office will take the lead in documenting and training appropriate staff so they become knowledgeable and experienced with the requirements for the County’s SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure incurred per Uniform Guidance requirements. Accounting will work with the Grant Management Office as well as various Grant Administrators to review and update our formal documentation: Carroll County Guide to Grants to include detail for Grant Administrators to manage and maintain records for their federal reimbursable expenses to provide appropriate data to the Accounting department for the SEFA preparation. Once updated in FY24, we will train staff with fiscal responsibilities of managing and maintaining records of expenses incurred for these federally funded grants for the SEFA compilation. This topic will also be added to our current quarterly / monthly grant meetings with various departments. Accounting will review the internal controls for its SEFA compilation process for FY24 and future fiscal years. In future years our new ERP system, Tyler Technologies, will improve this process.
Name(s) of the contact person(s) responsible for corrective action:
Jennifer D. Hobbs, Comptroller
Bobbi-Jo Fout, Bureau Chief, Accounting
Deborah Standiford, Grants Manager
Planned completion date for corrective action plan:
FY24 for Audit period: July 1, 2023 – June 30, 2024
If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jennifer D. Hobbs or Bobbi-Jo Fout at 410-386-2085.