Finding Text
Finding 2023-002
Type of Finding: Material weakness in internal controls over compliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart F), it is the responsibility of
Connected Lane County’s management to ensure there are properly designed and implemented
internal controls in order to identify federal awards and expenditures of federal awards and to identify
when a single audit is required.
Condition and Context: While performing audit procedures, we identified federal awards that were not
previously identified as such by management at the commencement of the audit. Management was not
aware of the requirement for the Organization to undergo a single audit in the case expenditures of
federal awards exceeded $750,000. We noted the federal awards and expenditures of federal awards
were separately tracked in the Organization’s accounting records.
Cause of Condition: Management failed to identify the requirement for the Organization to undergo a
single audit for the fiscal year June 30, 2023.
Effect of Condition: The effect of the condition is that the Organization could be out of compliance
with its federal awards.
Questioned Costs: None.
Repeat Finding: No.
Recommendation: We recommend management ensure review of the annual expenditures of federal
awards to determine whether the Organization is required to undergo a single audit in order to be in
compliance with the terms of its federal awards.