Finding 485181 (2022-006)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-08-27
Audit: 317989
Organization: County of Caldwell (TX)

AI Summary

  • Core Issue: The County failed to provide an accurate Schedule of Expenditures for State and Federal Awards, leading to reporting errors.
  • Impacted Requirements: The County did not recognize the need for a Single Audit, violating Federal and State compliance standards.
  • Recommended Follow-Up: Implement ongoing expenditure tracking, ensure the Grant Manager prepares reports, and provide training for the grants department and auditor’s office on Single Audits.

Finding Text

Criteria – The County is responsible for the preparation for the Schedule of Expenditures of State Awards (SESA) and Federal Awards (SEFA). Controls should be in place to ensure complete and accurate reporting of information. Condition – The County Grant Manager and the County Auditor’s office were not able to provide an accurate Schedule of State and Federal Expenditures. The SESA and SEFA had incorrect amounts, did not take accruals into consideration, amounts that were not grants and grants that were not recorded. The external auditor was able to determine a Single audit was necessary as part of the auditing procedures. Effect – The County did not determine that a Single Audit was necessary to comply with Federal and State Requirements. Cause – Tracking of the expenditures of the grants for the SESA/SEFA is not accomplished until year end. The accruals, payments and prior year accruals were not considered in the preparation of the reports. Recommendation – Expenditure tracking for the SESA/SEFA should be a continuing process. The Grant Manager should prepare the reports and the County Auditor’s office should review the reports. We recommend training for the grants department and the auditor’s office in the area of Single Audit.

Corrective Action Plan

An action plan includes the Grant Administrator and staff attending Single Audit training as well as the County Auditor staff, to ensure the SEFA and SESA are adequately maintained and reviewed on a monthly basis.

Categories

Reporting

Other Findings in this Audit

  • 485176 2022-001
    Material Weakness Repeat
  • 485177 2022-002
    Material Weakness Repeat
  • 485178 2022-003
    Significant Deficiency Repeat
  • 485179 2022-004
    Significant Deficiency Repeat
  • 485180 2022-005
    Significant Deficiency Repeat
  • 1061618 2022-001
    Material Weakness Repeat
  • 1061619 2022-002
    Material Weakness Repeat
  • 1061620 2022-003
    Significant Deficiency Repeat
  • 1061621 2022-004
    Significant Deficiency Repeat
  • 1061622 2022-005
    Significant Deficiency Repeat
  • 1061623 2022-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.39M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $243,728
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $191,008
16.593 Residential Substance Abuse Treatment for State Prisoners $17,910
97.042 Emergency Management Performance Grants $7,200