Finding 957239 (2022-001)

Criteria or Specific Requirement The County should maintain their grant records in a manner that facilitates the timely preparation of schedules of expenditures of federal awards and state financial assistance (“schedules”) and allows for the timely submission of the single audit to the Federal Audit Clearinghouse. Condition The grant records maintained by the County did not easily facilitate the timely preparation of the schedules of expenditures of federal awards and state financial assistance. Questioned Costs Not applicable. Context Although the County did have all the required documentation to complete the schedules of expenditures of federal awards and state financial assistance, the accumulation and review of the information required additional analysis and adjustments to prepare the schedules. Effect or Potential Effect The schedules were not completed in a timely manner and resulted in a delayed submission to the Federal Audit Clearinghouse. Cause Due to significant turnover and personnel emergencies in the finance department, the County was unable to timely gather and prepare the schedules. Identification as a Repeat Finding See Finding 2021-001. Recommendation The County should implement internal controls and review their grant documentation to allow for the timely completion of the schedules of expenditures of federal awards and state financial assistance and submission to the Federal Audit Clearinghouse. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.