Finding 581897 (2021-004)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2021
Accepted
2023-12-18
Audit: 7231
Organization: Porter County (IN)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The County's asset records for federally funded roads and bridges do not clearly identify which assets received federal funding.
  • Impacted Requirements: This oversight violates the Uniform Guidance for Equipment and Real Property Management, which requires proper tracking of federal property.
  • Recommended Follow-Up: The County should update its asset records to accurately reflect federally funded properties to ensure compliance.

Finding Text

Federal Program Name: Highway Planning and Construction Program Federal Agency: U.S. Department of Transportation Pass-through Entity: Indiana Department of Transportation Federal Assistance Listing Title and Number: Highway Planning and Construction Program, 20.205 Award Year: 2014, 2015, 2018 Criteria or Specific Requirement: In order to ensure compliance with Equipment and Real Property Management requirements under the Uniform Guidance, management must establish controls so that records properly track federal property and equipment separate from non-federal property and equipment. Condition: The County has various real property (roads and bridges) that were funded by Federal awards. While its asset records are designed to capture and identify Federal participation, that field within its road and bridge asset listing has not been populated. Questioned Costs: $0 Context: During our testing of the three highway grant funded projects for 2021, we attempted to trace the capitalizable portion of Federal expenses back to capital asset records. We noted that for all three projects, the asset listing did not identify the related road/bridge assets as being Federally funded. Our sample was not, and was not intended to be, statistically valid. Effect: The County asset listing for road and bridge assets is not being maintained in a manner that complies with Federal real property management requirements. Because it has not identified in the asset records which road and bridge assets include Federal participation, the County would need to revisit and update the listing to ensure compliance moving forward. Cause: Sufficient detail in the capital asset listing was not maintained due to an oversight in administration of the program. Repeat Finding: No Recommendation: We recommend the County revisit its road and bridge asset records to ensure that Federally funded real property is identified. Views of Responsible Officials and Planned Corrective Action: See corrective action plan prepared by management attached.

Categories

Equipment & Real Property Management Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 5452 2021-003
    Material Weakness
  • 5453 2021-004
    Material Weakness
  • 5454 2021-003
    Material Weakness
  • 5455 2021-004
    Material Weakness
  • 5456 2021-003
    Material Weakness
  • 5457 2021-004
    Material Weakness
  • 5458 2021-003
    Material Weakness
  • 5459 2021-004
    Material Weakness
  • 5460 2021-003
    Material Weakness
  • 5461 2021-004
    Material Weakness
  • 581894 2021-003
    Material Weakness
  • 581895 2021-004
    Material Weakness
  • 581896 2021-003
    Material Weakness
  • 581898 2021-003
    Material Weakness
  • 581899 2021-004
    Material Weakness
  • 581900 2021-003
    Material Weakness
  • 581901 2021-004
    Material Weakness
  • 581902 2021-003
    Material Weakness
  • 581903 2021-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $181,851
97.042 Emergency Management Performance Grants $137,106
16.575 Crime Victim Assistance $134,718
93.563 Child Support Enforcement $111,893
21.019 Coronavirus Relief Fund $104,016
59.075 Shuttered Venue Operators Grant Program $99,861
93.268 Immunization Cooperative Agreements $94,152
93.069 Public Health Emergency Preparedness $68,748
21.027 Coronavirus State and Local Fiscal Recovery Funds $59,226
16.034 Coronavirus Emergency Supplemental Funding Program $45,271
81.041 State Energy Program $31,973
97.067 Homeland Security Grant Program $30,721
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $26,808
15.226 Payments in Lieu of Taxes $22,993
16.588 Violence Against Women Formula Grants $14,145
10.553 School Breakfast Program $10,932
15.944 Natural Resource Stewardship $10,372
45.025 Promotion of the Arts_partnership Agreements $9,481
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $5,759
10.558 Child and Adult Care Food Program $1,506