Finding Text
Information on the federal program: The County must establish and maintain effective
internal control over federal awards.
Criteria: Uniform Guidance requires the auditee to document internal controls over each
federal program.
Condition: During the walkthroughs of the County, we noted there is not documentation
over internal controls with regards to federal awards in place.
Cause: Adequate emphasis was not placed on the documentation of internal controls required
under the Uniform Guidance.
Effect: Not documenting internal controls over federal compliance requirements could result
in the noncompliance of a major component of the federal program.
Questioned Costs: Not applicable
Context: During the audit of federal programs, we noted there was not adequate internal
control documentation of each federal program.
Recommendation: We recommend that the County formally document internal controls over
federal programs in accordance with the Uniform Guidance.
Views of responsible officials and planned corrective actions: The County Clerk is in the
process of preparing the needed documentation to document their internal control structure in
conformity with the Uniform Guidance. The Clerk expects to complete this by the next audit
period. The Clerk’s office can be reached at (660) 885-7204.