Finding 1173280 (2024-002)

Condition: The County receives Title III funding from the Schools and Roads - Grants to States program. The County did not: a) properly notice the proposed use of the funds and b) submit a proposal to the Resource Advisory Committee (RAC) prior to using the funds for fiscal year 2024 expenditures. Criteria: A county can use Title III County funds only after a 45 day public comment period, at the beginning of which the participating county must: a) Publish in any publications of local record a proposal that describes the proposed use of the county funds; and b) Submit the proposal to any RAC established for the participating county. Cause: The County did notice up the annual budget hearings with a 30 day notice, thus, the County considered that notice to be sufficient for the planned expenditures. The submitting of a proposal to the RAC was not a normal part of the annual budget process so it was missed during the budget hearing process. The County did email the Forest Service RAC with what the County planned to do with the funds and they did receive back an email response that the RAC felt the planned expense was applicable. Effect: The County was out of compliance with the Uniform Guidance regulations. Recommendation: I recommend that management develop a checklist for Title III funds that will include that requirements for Publications and submitting the proposal to the RAC about planned expenditures.