Finding Text
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards containing awards expended, assistance listing title and number, award number, name of the Federal agency, name of pass-through entity, and awards paid to subrecipients. Condition: During our audit, we noted that the Schedule of Expenditures of Federal Awards contained errors. The County's current internal controls over Schedule of Expenditures of Federal Awards reporting are not sufficient enough to ensure correct reporting. Errors include missing programs and assistance listing numbers, missing pass-through entity numbers, inaccurate reporting of expenditures per program, and missing awards passed through to subrecipients. Context: This finding is a repeat finding and was reported in the most previous audit period ended December 31, 2021. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures and other related informational data reported in the SEFA were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: The County Clerk has worked with the County Treasurer using prior recommendations from earlier audits. We believe we have resolved these issues and should have no problems moving forward.