Finding Text
CRITERIA; Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.502(a) and § 200.510(b) requires the County to determine the amount of Federal awards expenditures during the year and to properly report these expenditures in the schedule of expenditures of federal awards. CONDITION: The County did not have procedures in place for County-wide tracking of all Federal awards received and expended.CONTEXT: During the performance of our audit procedures, we identified that the County failed to report prior year’s expenditures for the year ended December 31, 2021, in the amount of $57,445 related to the Coronavirus Emergency Supplemental Funding Program, ALN/CFDA #16.034. EFFECT: There is a risk that Federal award programs received and spent by the County are not being tracked and properly reported in the schedule of expenditures of federal awards. Therefore, causing the County to be out-of-compliance with the Uniform Guidance reporting requirements. CAUSE: During the year ended December 31, 2021, the individual responsible for compiling the schedule of expenditures of federal awards left the County. It took several months for the County to hire a replacement. Therefore, the County did not have an individual dedicated to take on this task. As a result, this Federal award was not identified and reported on the schedule of expenditures of federal awards for the year ended December 31, 2021. QUESTIONED COSTS: None. RECOMMENDATION: We recommend that the County establish a position in the finance department for identifying and tracking all Federal grant awards received and spent by the County. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.