FAC Explorer

Finding 589180 (2022-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-02-22
Audit: 17708
Organization: Hot Springs County (WY)
Auditor: Carver Florek & James CPAS

AI Summary

  • Core Issue: The County lacks necessary written policies and procedures for effective internal controls over Federal awards, risking non-compliance with regulations.
  • Impacted Requirements: Compliance with 2 CFR 200.303 and 2 CFR 200.302 is not met, which mandates proper financial management and internal controls.
  • Recommended Follow-Up: The County should prioritize and expedite the development of these policies and procedures to ensure compliance with Uniform Guidance.

Finding Text

Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 12727 2022-001
    Significant Deficiency Repeat
  • 12728 2022-002
    Significant Deficiency Repeat
  • 12729 2022-001
    Significant Deficiency Repeat
  • 12730 2022-002
    Significant Deficiency Repeat
  • 12731 2022-001
    Significant Deficiency Repeat
  • 12732 2022-002
    Significant Deficiency Repeat
  • 12733 2022-001
    Significant Deficiency Repeat
  • 12734 2022-002
    Significant Deficiency Repeat
  • 12735 2022-001
    Significant Deficiency Repeat
  • 12736 2022-002
    Significant Deficiency Repeat
  • 12737 2022-001
    Significant Deficiency Repeat
  • 12738 2022-002
    Significant Deficiency Repeat
  • 12739 2022-001
    Significant Deficiency Repeat
  • 12740 2022-002
    Significant Deficiency Repeat
  • 12741 2022-001
    Significant Deficiency Repeat
  • 12742 2022-002
    Significant Deficiency Repeat
  • 12743 2022-001
    Significant Deficiency Repeat
  • 12744 2022-002
    Significant Deficiency Repeat
  • 12745 2022-001
    Significant Deficiency Repeat
  • 12746 2022-002
    Significant Deficiency Repeat
  • 12747 2022-001
    Significant Deficiency Repeat
  • 12748 2022-002
    Significant Deficiency Repeat
  • 12749 2022-001
    Significant Deficiency Repeat
  • 12750 2022-002
    Significant Deficiency Repeat
  • 12751 2022-001
    Significant Deficiency Repeat
  • 12752 2022-002
    Significant Deficiency Repeat
  • 12753 2022-001
    Significant Deficiency Repeat
  • 12754 2022-002
    Significant Deficiency Repeat
  • 12755 2022-001
    Significant Deficiency Repeat
  • 12756 2022-002
    Significant Deficiency Repeat
  • 12757 2022-001
    Significant Deficiency Repeat
  • 12758 2022-002
    Significant Deficiency Repeat
  • 12759 2022-001
    Significant Deficiency Repeat
  • 12760 2022-002
    Significant Deficiency Repeat
  • 12761 2022-001
    Significant Deficiency Repeat
  • 12762 2022-002
    Significant Deficiency Repeat
  • 12763 2022-001
    Significant Deficiency Repeat
  • 12764 2022-002
    Significant Deficiency Repeat
  • 589169 2022-001
    Significant Deficiency Repeat
  • 589170 2022-002
    Significant Deficiency Repeat
  • 589171 2022-001
    Significant Deficiency Repeat
  • 589172 2022-002
    Significant Deficiency Repeat
  • 589173 2022-001
    Significant Deficiency Repeat
  • 589174 2022-002
    Significant Deficiency Repeat
  • 589175 2022-001
    Significant Deficiency Repeat
  • 589176 2022-002
    Significant Deficiency Repeat
  • 589177 2022-001
    Significant Deficiency Repeat
  • 589178 2022-002
    Significant Deficiency Repeat
  • 589179 2022-001
    Significant Deficiency Repeat
  • 589181 2022-001
    Significant Deficiency Repeat
  • 589182 2022-002
    Significant Deficiency Repeat
  • 589183 2022-001
    Significant Deficiency Repeat
  • 589184 2022-002
    Significant Deficiency Repeat
  • 589185 2022-001
    Significant Deficiency Repeat
  • 589186 2022-002
    Significant Deficiency Repeat
  • 589187 2022-001
    Significant Deficiency Repeat
  • 589188 2022-002
    Significant Deficiency Repeat
  • 589189 2022-001
    Significant Deficiency Repeat
  • 589190 2022-002
    Significant Deficiency Repeat
  • 589191 2022-001
    Significant Deficiency Repeat
  • 589192 2022-002
    Significant Deficiency Repeat
  • 589193 2022-001
    Significant Deficiency Repeat
  • 589194 2022-002
    Significant Deficiency Repeat
  • 589195 2022-001
    Significant Deficiency Repeat
  • 589196 2022-002
    Significant Deficiency Repeat
  • 589197 2022-001
    Significant Deficiency Repeat
  • 589198 2022-002
    Significant Deficiency Repeat
  • 589199 2022-001
    Significant Deficiency Repeat
  • 589200 2022-002
    Significant Deficiency Repeat
  • 589201 2022-001
    Significant Deficiency Repeat
  • 589202 2022-002
    Significant Deficiency Repeat
  • 589203 2022-001
    Significant Deficiency Repeat
  • 589204 2022-002
    Significant Deficiency Repeat
  • 589205 2022-001
    Significant Deficiency Repeat
  • 589206 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $428,587
97.067 Homeland Security Grant Program $87,606
16.575 Crime Victim Assistance $23,477
93.558 Temporary Assistance for Needy Families $19,562
21.019 Coronavirus Relief Fund $18,321
93.069 Public Health Emergency Preparedness $9,600
93.268 Immunization Cooperative Agreements $7,995
20.106 Airport Improvement Program $3,081
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1,313
20.600 State and Community Highway Safety $1,236
20.616 National Priority Safety Programs $408