Finding 1226016 (2025-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-08-07

AI Summary

  • Core Issue: The County is working to improve communication with vendors about invoicing requirements for CSLFRF projects, specifically regarding detailed sales tax and work descriptions.
  • Impacted Requirements: Future invoices must include a breakdown of sales tax and detailed descriptions of work performed, as outlined in the contract amendment signed on 6/10/2024.
  • Recommended Follow-Up: Continue discussions with Motorola Solutions to finalize outstanding sales tax payments and ensure all required documentation is received promptly.

Finding Text

Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition, future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. Motorola sent the requested invoice detailed support for the project for work performed as of 7/13/2023 on 11/20/2025. Motorola then sent the final invoice and detailed invoice support for the project on 5/1/2026. The County sent a letter to the U.S. Department of the Treasury on 6/17/2026 detailing the current status of the project which is the most recent correspondence on the project. As of the date of the audit report, the only remaining pending item on this Motorola Invoicing finding is the sales taxes to be paid on the Motorola project at completion which the County and Motorola are currently discussing to finalize.

Corrective Action Plan

Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition, future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. Motorola sent the requested invoice detailed support for the project for work performed as of 7/13/2023 on 11/20/2025. Motorola then sent the final invoice and detailed invoice support for the project on 5/1/2026. The County sent a letter to the U.S. Department of the Treasury on 6/17/2026 detailing the current status of the project which is the most recent correspondence on the project. As of the date of the audit report, the only remaining pending item on this Motorola Invoicing finding is the sales taxes to be paid on the Motorola project at completion which the County and Motorola are currently discussing to finalize.

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Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.50M
97.067 HOMELAND SECURITY GRANT PROGRAM $521,780
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $236,678
15.226 PAYMENTS IN LIEU OF TAXES $210,819
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $44,053
16.001 LAW ENFORCEMENT ASSISTANCE NARCOTICS AND DANGEROUS DRUGS LABORATORY ANALYSIS $16,386
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $15,408
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $11,243
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $3,428
97.039 HAZARD MITIGATION GRANT $1,657
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $1,080