FAC Explorer

Finding 1093178 (2023-004)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-12-24
Audit: 334701
Organization: Hocking County (OH)
Auditor: Millhuff-Stang CPA INC

AI Summary

  • Core Issue: The County lacks written policies for managing costs and conflicts of interest related to COVID-19 funding.
  • Impacted Requirements: Compliance with 2 CFR 200 regulations on allowable costs, employee conflicts, and contract selection.
  • Recommended Follow-Up: Approve and implement necessary policies to ensure adherence to federal guidelines.

Finding Text

ALN Title and Number COVID-19 Coronavirus State and Local Fiscal Recovery Funds, AL #21.027 Federal Award Number and Year 2023 Federal Agency United States Department of the Treasury Pass-Through Entity Ohio Department of Public Safety Repeat Finding from Prior Audit? No Finding Number (if repeat) N/A Finding 2023-004 – Material Weakness/Noncompliance – Allowable Costs/Cost Principals and Suspension and Debarment 2 CFR 200 outlines the following policies required for a County spending Coronavirus State and Local Fiscal Recovery Funds: • 2 CFR 200.302(b)(7) for determining the allowability of costs in accordance with Subpart E-Cost Principles; • 2 CFR 200.430 for allowability of compensation costs; 2 CFR 200.464(a)(2) for reimbursement of relocation costs; • 2 CFR 200.318(c)(1) for employee conflicts of interest; • 2 CFR 200.318(c)(2) for organizational conflicts of interest; • 2 CFR 200.320(b)(2) for selection and awarding of contracts for competitive proposals; • 2 CFR 200.319(d) for minimum evaluation criteria for bids and proposals. During testing we noted that the County did not have sufficient written policies addressing the above requirements. Failure to adopt and implement policies could lead to noncompliance with federal requirements. We recommend the County approve and implement the above policies to ensure compliance with federal requirements.

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Other Findings in this Audit

  • 516735 2023-004
    Material Weakness
  • 516736 2023-004
    Material Weakness
  • 516737 2023-004
    Material Weakness
  • 516738 2023-004
    Material Weakness
  • 516739 2023-003
    Material Weakness Repeat
  • 516740 2023-003
    Material Weakness
  • 516741 2023-003
    Material Weakness
  • 516742 2023-003
    Material Weakness
  • 1093177 2023-004
    Material Weakness
  • 1093179 2023-004
    Material Weakness
  • 1093180 2023-004
    Material Weakness
  • 1093181 2023-003
    Material Weakness Repeat
  • 1093182 2023-003
    Material Weakness
  • 1093183 2023-003
    Material Weakness
  • 1093184 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $527,391
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $56,915
20.205 Highway Planning and Construction $39,667
97.042 Emergency Management Performance Grants $38,576
10.665 Schools and Roads - Grants to States $28,894
15.438 National Forest Acquired Lands $24,217
16.588 Violence Against Women Formula Grants $24,213
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $22,803
16.738 Edward Byrne Memorial Justice Assistance Grant Program $22,782
93.667 Social Services Block Grant $22,465
16.575 Crime Victim Assistance $17,868
16.582 Crime Victim Assistance/discretionary Grants $16,008
90.404 Hava Election Security Grants $9,747
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $9,227
84.181 Special Education-Grants for Infants and Families $7,360
20.600 State and Community Highway Safety $2,169
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $1,555