1. Deficiency #1
a. Significant Deficiency:
SA 2023 - 001 - SIGNIFICANT DEFICIENCY
FEDERAL PROGRAM: 21.027 - Coronavirus State and Local Fiscal Recovery Funds
SPECIFIC REOUREMENT: Expenditures being reported under the major program were made in accordance within
grant compliance.
CONDITION: During our testing of Quarterly Project and Expenditure Reporting forms, we noted that there was
inaccurate reporting of expenditures, where monies expended in fiscal year 2022 were reported as 2023 expenditures.
Forms submitted prior to fiscal year 2023 start, had a clerical error where the second quarter of fiscal year 2022 was
improperly identified as the third quarter of 2022.
QUESTIONED COST: None noted.
CONTEXT: This finding is limited to this major program and the context noted in the condition. The minimum noted
in questioned cost, is the amount where no documentation was maintained and maximum is the amount reimbursed
under this program related to the condition noted.
EFFECT: Without adequate controls or procedures in place to review reporting documents, the possibility exists that
expenditures may be improperly charged to inaccurate fiscal years under a federal grant program.
CAUSE: The County did not have adequate review processes in place to ensure accuracy ofreporting forms.
RECOMMENDATION: We recommend the County implement review policies and procedures for federal awards to
ensure proper usage and ensure compliance with federal award provisions.b. Linn County, Oregon - PLAN OF ACTION:
LINN COUNTY management agrees with the finding. The County has implemented a grant reporting
process where grant reports are reviewed by a second person before the reports are filed with the
corresponding agency.
c. Timeframe:
Linn County management implemented the changes discussed in b. above on May 15, 2023.