Finding 42254 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 45008
Organization: La Plata County Colorado (CO)
Auditor: Rubin Brown LLP

AI Summary

  • Core Issue: The County inaccurately reported data in the Performance and Expenditure report for COVID-19 recovery funds.
  • Impacted Requirements: There are insufficient internal controls and training on federal grant reporting requirements.
  • Recommended Follow-Up: The County should enhance internal controls and ensure staff receive proper training on federal grant reporting.

Finding Text

Finding 2022-001 Reporting Material Weakness, Internal Control Over Compliance and Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported a certain element of the Performance and Expenditure report. Cause: The County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of CSLFRF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness Reporting

Other Findings in this Audit

  • 42253 2022-001
    Material Weakness
  • 618695 2022-001
    Material Weakness
  • 618696 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $1.09M
93.778 Medical Assistance Program $558,964
93.658 Foster Care_title IV-E $509,047
93.563 Child Support Enforcement $426,896
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $395,130
95.001 High Intensity Drug Trafficking Areas Program $338,192
93.575 Child Care and Development Block Grant $292,436
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $263,943
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $235,706
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $231,070
93.667 Social Services Block Grant $208,746
10.665 Schools and Roads - Grants to States $174,585
93.659 Adoption Assistance $138,761
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $113,518
97.042 Emergency Management Performance Grants $73,829
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $38,264
21.027 Coronavirus State and Local Fiscal Recovery Funds $33,795
93.052 National Family Caregiver Support, Title Iii, Part E $26,731
93.090 Guardianship Assistance $19,802
93.053 Nutrition Services Incentive Program $19,572
93.645 Stephanie Tubbs Jones Child Welfare Services Program $14,168
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $12,255
10.551 Supplemental Nutrition Assistance Program $9,000
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $7,000
93.747 Elder Abuse Prevention Interventions Program $5,242
16.922 Equitable Sharing Program $4,500
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,565
21.019 Coronavirus Relief Fund $-408