Finding Text
Finding 2025-004 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases – Compliance finding and significant deficiency in internal controls over reporting. Criteria Proper oversight, review procedures and controls should be established to ensure the reports submitted are accurate and timely. Condition The agreement with the Oregon Health Authority stipulates the County must submit quarterly Public Health Division Expenditures and Revenue Report. The reports for the first and second quarters of calendar year 2025 were submitted after the applicable reporting deadline by five and seven days, respectively. In addition, errors were noted in the reports submitted. Cause The review process was ineffective, and as a result, the reports were not submitted timely and were not accurate. Effect The County did not submit the report timely to the Oregon Health Authority and errors were noted in the reports submitted. Questioned Costs None Recommendations The County should establish oversight and review procedures to ensure the reports submitted are accurate and are submitted on time. Views of responsible officials The County is in the process of implementing grant management software which will help ensure reports are submitted timely.