Finding 1225519 (2025-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-03

AI Summary

  • Issue: The County failed to submit required reports for the ReConnect Program on time.
  • Impacted Requirements: Timely submission of annual audits and quarterly, semi-annual, and annual mapping reports is mandatory.
  • Recommended Follow-up: Update policies and procedures to ensure compliance with reporting requirements and implement necessary controls.

Finding Text

Federal AL#: 10.752 ReConnect Program Award Year: 2025 Criteria: The County is obligated to comply with specific reporting requirements including the timely submission of an annual audit, quarterly, semi-annual, and annual mapping reports. Condition: During our testing of the ReConnect Program of the County, we noted that none of the above reports were submitted to the Rural Utilities Service (RUS) on time. Context: We addressed these matters with County management who are aware of the reporting requirements. Effect: Failure to submit these reports timely can lead to noncompliance and potentially an event of default. Cause: Management oversight. Recommendation: We recommend the County review and update its policies and procedures to ensure all reporting procedures are being performed in order to be compliant with requirements under the Uniform Guidance and the ReConnent Program. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The County is in the process of implementing controls and procedures to ensure reporting are being performed in order to be compliant with requirements under the Uniform Guidance and the ReConnect Program.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The County is in the process of implementing controls and procedures to ensure reporting are being performed in order to be compliant with requirements under the Uniform Guidance and the ReConnect Program.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1225518 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.752 RURAL ECONNECTIVITY PILOT PROGRAM $2.15M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.30M
93.563 CHILD SUPPORT SERVICES $640,570
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $615,390
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $120,849
10.558 CHILD AND ADULT CARE FOOD PROGRAM $40,314
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $34,199
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $13,371