Finding Text
Criteria: A basic part of proper internal controls includes a written policy and procedure manual for all accounting tasks including the management, oversight and operations of federal grants Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers and operations staff responsible for the grant application, acceptance, implementation, funding requests and reporting requirements. Cause: The County does not have a complete and accurate policy and procedure manual regarding the compliance with federal grant requirements for use by staff when performing tasks that involve federal grant funds. Effect: The County's staff may be unaware of federal grant requirements and, as a result, unintentionally violate material compliance requirements that could result in the federal agency requesting the County to repay federal grant funds. Recommendations: A written policy and procedures manual should be created, regularly updated and provided to staff to help ensure proper internal procedures for all accounting tasks are consistently followed. Response: The County agrees with this finding.