Finding Text
Finding 2022-005
93.268 - Immunization Cooperative Agreements
Criteria
Quarterly Expenditure and Revenue Grant reports submitted should be accurate.
Condition
Expenditures were improperly classified on the quarterly expenditure and revenue reports between personal
services, services and supplies, capital outlay and indirect costs.
Cause
An in-depth analysis of expenditures charged to the program was not completed when completing the quarterly
reports to ensure proper classification.
Effect
Misclassifications could cause grant funds to not be spent in accordance with the grant agreement and budget.
Questioned Costs
None
Recommendations
We recommend the County complete an in-depth analysis of expenditures to ensure proper classification on
quarterly reports.
Views of Responsible Officials
Hood River County is currently working on several updated Grant procedures that include an update to the reporting
procedures. Unfortunately, because the County was 3 years behind on audits, it is extending audit recovery into
future years.