Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Criteria or specific requirement: According to § 200.302 Financial management of 2 CFR Part 200, the financial management system of each nonfederal entity must provide for written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the federal award. According to § 200.303 Internal controls of 2 CFR Part 200, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. According to § 200.403 Factors affecting allowability of costs of 2 CFR Part 200, except where otherwise authorized by statute, costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the nonfederal entity in order to be allowable under federal awards. According to § 200.430 Compensation—personal services of 2 CFR Part 200, costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the nonfederal entity consistently applied to both federal and nonfederal activities; (2) Follows an appointment made in accordance with a nonfederal entity's laws and/or rules or written policies and meets the requirements of federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, when applicable. According to § 200.431 Compensation-fringe benefits of 2 CFR Part 200, except as provided elsewhere in these principles, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, nonfederal entity-employee agreement, or an established policy of the nonfederal entity. Condition: The County does not have written procedures for determining the allowability of costs nor an established written policy for compensation-personal services and fringe benefits. Questioned costs: None Context: During our testing, we noted the County charged various types of salaries and benefits to the grants. The County does not have written procedures for determining the allowability of costs. Specific to compensation-personal services and fringe benefits, there is not an established written policy for us to test that personnel costs charged to grants conform to, follows an appointment in accordance with, and are required by an established policy of the County. Cause: Management oversight. Effect: The auditor noted instances of noncompliance. Noncompliance results in potential unallowable costs charged to grants. Repeat Finding: This audit finding was reported in the prior year in finding 2022-002. Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Views of responsible officials: There is no disagreement from responsible officials.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Opioid Response Grants Assistance Listing Number: 93.788 Federal Award Identification Number: H79TI083278 Pass-Through Entity: Illinois Department of Human Services Pass-Through Number: 43CBC03525 Award Periods: July 1, 2022 – June 30, 2023 Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods. Condition: Costs incurred outside of the period of performance were charged to the grant. Questioned Costs: $26,230 Context: Six of eighteen transactions selected for testing. Cause: Unknown. Effect: The Organization may allocate unallowable costs to the grant. Repeat Finding: No. Recommendation: We recommend that only costs incurred during the period of performance be charged to the grant. For payroll in which periods extend over multiple budget periods, we recommend prorating the amount charged to the grant by days worked within the grant period. Views of Responsible Officials: There is no disagreement with the audit finding.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.
2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.