COUNTY OF CLINTON

EIN: 316000427

UEI: RHVRCYWNTFX3

Data as of August 22, 2026

COUNTY OF CLINTON13 audit years1 findings
13
Audit Years
1
Total Findings
0
Repeat Findings

FY 2020-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 24, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 24, 2022 (1429 days ago).

What is a management decision? →
2020-001
Activities Allowed or Unallowed / Cost Allowability / Period of Performance

When designing the public office's system of internal control and the specific control activities management should implement control procedures to ensure compliance with applicable laws and regulations including those related to the allowable use of Federal funds. The County did not have procedures in place to properly approve Coronavirus Relief Fund (CRF) expenditures. Eight of the 41 Coronavirus Relief Funds (CRF) expenditures tested were not properly approved by the Commissioners to ensure they met all requirements for the allowable use of the funds. Failure to properly approve federal expenditures could result in funds being spent on unallowable purchases. Proper certification is a key control in the federal disbursement process to assure that funds are spent properly. We recommend the Commissioners review and approve all CRF expenditures to determine they are for an allowable use prior to the funds being expended.

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Full finding narrative

When designing the public office's system of internal control and the specific control activities management should implement control procedures to ensure compliance with applicable laws and regulations including those related to the allowable use of Federal funds. The County did not have procedures in place to properly approve Coronavirus Relief Fund (CRF) expenditures. Eight of the 41 Coronavirus Relief Funds (CRF) expenditures tested were not properly approved by the Commissioners to ensure they met all requirements for the allowable use of the funds. Failure to properly approve federal expenditures could result in funds being spent on unallowable purchases. Proper certification is a key control in the federal disbursement process to assure that funds are spent properly. We recommend the Commissioners review and approve all CRF expenditures to determine they are for an allowable use prior to the funds being expended.

Corrective Action Plan

Finding Number: 2020-001 Planned Corrective Action: The Commissioners will ensure that the Coronavirus Relief Fund (CRF) expenditures will be reviewed for allowable expenses, presented in public session and approved by resolution. Anticipated Completion Date: Responsible Contact Person: Board of Commissioners

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Period of Performance →

Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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