Finding 22496 (2022-001)

September 13, 2023 Federal Audit Clearinghouse County of Orleans respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 100 South Clinton Avenue, Suite 1500 Rochester, NY 14604 Audit period: January 1, 2022 ? December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001 - Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Grant Period - For the year ended December 31, 2022 Condition: The internal controls over the payroll process for the Coronavirus State and Local Fiscal Recovery Funds were not operating properly and therefore caused a salary overpayment to a County employee. Criteria: Proper functioning internal controls would result in the County paying this employee the correct amount. Cause: The system of controls over the Coronavirus State and Local Fiscal Recovery Funds did not operate properly to detect the incorrect payment to the employee for one week during the year. This employee was overpaid for their time worked during this specific week. Effect: The County employee was overpaid for one week during the year ended December 31, 2022. Recommendation: The County's internal control system over the payroll process should be reviewed and modified as necessary to avoid future salary overpayments. All appropriate County personnel should be trained on these payroll control procedures. Views of Responsible Officials and Planned Corrective Actions: Effective immediately a corrective action plan is in place for the overpayment of wages for an employee due to out of title pay. Internal controls will be reviewed by the Personnel Director with both the staff in the affected department that process and input payroll into the current payroll system, as well as, the staff within the Personnel Office that certify the payroll. In 2024, the County will be implementing a new payroll and human resources software system. Contact Person Responsible for Corrective Action: Kimberly DeFrank, Orleans County Treasurer or Katie Harvey, Director of Personnel and Self Insurance. Anticipated Completion Date: The corrective action plan was completed by September 13, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Kimberly DeFrank at 585-589-5353 or Katie Harvey at 585-589-3184. Sincerely yours, Kimberly DeFrank