Finding Text
Identification of the federal program: Assistance Listing Number 10.665 & 10.666 – Forest Service
Schools and Rods Cluster, Department of Agriculture. Pass through entity: Department of Agriculture.
Compliance Requirements Applicable to the Finding: Reporting
Type of Finding: Significant Deficiency in Internal Control over Compliance with federal program
requirements and noncompliance material to the program in accordance with 2 CFR 200.516(a).
Questioned Costs: We are reporting no known or likely questioned costs.
Criteria: Recipients are required to submit an annual certification of Title III expenditures and unobligated
funds no later than February 1 of the year after the year in which Title III funds were expended. For the
2024 fiscal year, the certification was due by February 1, 2024.
Condition and Context: Testing revealed that the annual certification was submitted on July 16, 2024,
after the February 1, 2024 deadline.
Cause: Turnover of main county management resulted in delays in gathering and submitting the required
reporting. Controls were not in place to address succession planning for the duties of the responsible
officials to ensure deadlines were met regardless of turnover.
Effect: The late submission resulted in noncompliance with the federal program.
Recommendation: The county staff and management should review roles and responsibilities related to
the annual reporting requirements and develop controls to ensure that regardless of position turnover,
the required reporting is able to be submitted in a timely manner. This may include ensuring multiple
county personnel are aware of deadlines and required reporting. Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with
this finding. The county will employ a system to ensure timely reporting that includes additional oversite
of the program by the County administration. The position responsible for reporting has also undergone
turnover and the new employee responsible for such reporting will be informed of the required deadlines