Finding 1101394 (2024-001)

Reference Number: 2024-001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Activities Allowed or Unallowed Award Period: Fiscal Year 2024 Award Number: Unknown Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should align with the guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control- Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: During their disbursement review and approval process, the County did not verify reimbursement requests excluded unallowable costs. Questioned Costs: $0 Cause: The County’s procedures and controls were not sufficient to prevent payment for unallowable costs. Effect: Federal funds may have been used for purposes that are not in accordance with the terms of the grant agreement. Repeat Finding: No Recommendation: We recommend all reimbursements and payments be reviewed in detail to ensure no payments are funding unallowable costs. Views of Responsible Officials: Management agrees with the finding. See attached corrective action plan.