Finding 584575 (2022-001)

SA2022 - 001 – MATERIAL WEAKNESS FEDERAL PROGRAM: 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases SPECIFIC REOUREMENT: All federal expenditures related to the program should be reported in the fiscal year they are expended. CONDITION: Adequate controls were not in place to ensure the schedule of expenditures of federal awards was accurate at year end. QUESTIONED COST: None noted CONTEXT: This finding is limited to this major program and the context noted in the condition. EFFECT: Without adequate controls or procedures in place to ensure accuracy of the schedule of expenditures of federal awards there exists the risk of material misstatement.CAUSE: The County did not have adequate procedures and policies in place for individual departments reporting their federal award expenditures for compilation and reporting. RECOMMENDATION: We recommend the County implement policies and procedures to ensure accuracy of the schedule of expenditures of federal awards. VIEWS OF RESPONISBLE OFFICIALS: Management agrees with the finding and has implemented procedures to ensure that all federal expenditures are included on the schedule of federal expenditures of federal awards. Departments receiving federal awards now report all of these grants to the accounting department.