1. Deficiency #1
a. Material Weakness:
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.b. Linn County, Oregon - PLAN OF ACTION:
LINN COUNTY 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.
c. Timeframe:
Linn County management implemented the changes discussed in b. above on February 14, 2023.