Burleigh County

2022-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE FINDING TYPE: Other Noncompliance Finding 2022-002 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1964, 2022 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see definition of Federal award date ? 200.1) of award to the recipient by the Federal agency ? subaward period of performance start and end date ? name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity ? Assistance Listings number and Title ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) per ?200.414 ? a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient's records and financial statements as necessary for the pass-through entity to meet the requirements of this part, and appropriate terms and conditions concerning closeout of the subaward Effect Burleigh County did not comply with all elements of 2 CFR 200.332(a). Therefore, subrecipients may not have been aware of all necessary grant information and requirements. Cause Burleigh County was not aware of the requirements set forth in 2 CFR 200.332(a) that needed to be included in the grant agreements. Criteria 31 U.S.C 7502(f)(2)(A) states that each pass-through entity shall provide subrecipient the Federal requirements which govern the use of such awards. 2 CFR 200.332(a) states the required information that pass-through entities must disclose. This includes information related to federal award identification and period of performance, approved federally recognized indirect cost rate, requirement that the subrecipient allow access to records, and appropriate terms and conditions concerning closeout of the subaward. Repeat Finding Yes. Recommendation We recommend Burleigh County ensure that all elements as outlined in 2 CFR 200.332(a) are communicated and documented to the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. Burleigh County?s Response See Corrective Action Plan

2021-001 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? IMPROPER TRANSFER OF EXPENDITURES ? ALN 21.027- MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE FINDING TYPE: Material Weakness ? Material Noncompliance Finding 2021-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN:21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost:$69,401 Condition Burleigh County applied costs to the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program prior to the period of performance. $69,401 was transferred out of the American Rescue Plan fund to reimburse various fund expenditures that were incurred prior to March 3, 2021. Effect Burleigh County was not in compliance with period of performance requirements of SLFRF. Cause Burleigh County may not have had a clear understanding of the period of performance requirements of SLFRF. In addition, Burleigh County did not review period of performance for each transfer of expenditures for the SLFRF program prior to the completion of the transfer in the accounting system. Criteria 31 CFR 35.5 states in part: ?A recipient may only use funds to cover costs incurred during the period beginning March 3, 2021, and ending December 31, 2024?" According to the ?Standards for Internal Control in the Federal Government?, ?management may design a variety of transaction control activities for operational processes, which may include verifications, reconciliations, authorizations and approvals, physical control activities, and supervisory control activities.? (Green Book, GAO-14-704G para 10.10.) According to the ?Standards for Internal Control in the Federal Government?, management should identify, analyze, and respond to significant changes that could impact the internal control system. Management should also design control activities in response to the entity?s objectives and risks to achieve an effective internal control system. (Green Book, GAO-14-704G para 9.01, 10.02) Repeat Finding No. Recommendation We recommend Burleigh County ensure compliance with period of performance requirements as stated in 31 CFR 35.5 of the Uniform Guidance by establishing a review process to ensure transfers of expenditures are within the period of performance for the Coronavirus State and Local Fiscal Recovery Funds program. Burleigh County?s Response See Corrective Action Plan

2021-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? UNALLOWABLE COST PREMIUM PAY - ALN 21.027 ? MATERIAL NONCOMPLIANCE FINDING TYPE: Material Noncompliance Finding 2021-002 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: $38,688 Condition Burleigh County disbursed premium pay through the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program directly to individuals who were volunteers at two ambulance districts for a total of $38,688. Effect Burleigh County may not have complied with the requirements of Activities Allowed or Unallowed and Allowable Cost/Cost Principles under the SLFRF program. Cause Burleigh County may not have been aware that volunteers could not be paid premium pay under eligible use category of premium pay. Criteria 31 CFR 35.3 defines Premium Pay as "an amount of up to $13 per hour that is paid to an eligible worker, in addition to wages or remuneration the eligible worker otherwise receives, for all work performed by the eligible worker during the COVID-19 public health emergency. Such amount may not exceed $25,000 in total over the period of performance with respect to any single eligible worker. Premium pay may be awarded to non-hourly and part-time eligible workers performing essential work. Premium pay will be considered to be in addition to wages or remuneration the eligible worker otherwise receives if, as measured on an hourly rate, the premium pay is: (1) With regard to work that the eligible worker previously performed, pay and remuneration equal to the sum of all wages and remuneration previously received plus up to $13 per hour with no reduction, substitution, offset, or other diminishment of the eligible worker's previous, current, or prospective wages or remuneration; or (2) With regard to work that the eligible worker continues to perform, pay of up to $13 per hour that is in addition to the eligible worker's regular rate of wages or remuneration, with no reduction, substitution, offset, or other diminishment of the worker's current and prospective wages or remuneration." Per 29 CFR 553.106(e) "Individuals do not lose their volunteer status if they receive a nominal fee from a public agency. A nominal fee is not a substitute for compensation and must not be tied to productivity. However, this does not preclude the payment of a nominal amount on a ?per call? or similar basis to volunteer firefighters. The following factors will be among those examined in determining whether a given amount is nominal: The distance traveled and the time and effort expended by the volunteer; whether the volunteer has agreed to be available around-the-clock or only during certain specified time periods; and whether the volunteer provides services as needed or throughout the year. An individual who volunteers to provide periodic services on a year-round basis may receive a nominal monthly or annual stipend or fee without losing volunteer status." 29 CFR 553.101 defines Volunteer as: ?(a) An individual who performs hours of service for a public agency for civic, charitable, or humanitarian reasons, without promise, expectation or receipt of compensation for services rendered, is considered to be a volunteer during such hours. Individuals performing hours of service for such a public agency will be considered volunteers for the time so spent and not subject to sections 6, 7, and 11 of the FLSA when such hours of service are performed in accord with sections 3(e)(4) (A) and (B) of the FLSA and the guidelines in this subpart. (b) Congress did not intend to discourage or impede volunteer activities undertaken for civic, charitable, or humanitarian purposes, but expressed its wish to prevent any manipulation or abuse of minimum wage or overtime requirements through coercion or undue pressure upon individuals to ?volunteer? their services. (c) Individuals shall be considered volunteers only where their services are offered freely and without pressure or coercion, direct or implied, from an employer. (d) An individual shall not be considered a volunteer if the individual is otherwise employed by the same public agency to perform the same type of services as those for which the individual proposes to volunteer.? NDCC 34-11.1-01(3) defines an Employee as follows: ?Employee" means any person, whether employed, appointed, or under contract, providing services for the state, county, city, or other political subdivision, for which compensation is paid. "Employee" also includes a person subject to the civil service or merit system or civil service laws of the state government, governmental agency, or a political subdivision. "Employee" does not include: a. A person elected to public office in the state or in a political subdivision. b. A member of the legislative council. c. A person holding an appointive statutory office. d. One deputy or principal assistant for each elected official or appointive statutory official. e. One secretary for each elected or appointive statutory official. f. All members of the governor's staff? Repeat Finding No. Recommendation We recommend Burleigh County review the Interim Final Rule, Final Rule, and any other applicable guidance from the U.S. Treasury regarding the eligible use category of premium pay under Coronavirus State and Local Fiscal Recovery Funds program to ensure expenditures meet the compliance requirements of the Activities Allowed or Unallowed and Allowable Cost/Cost Principles. Burleigh County?s Response See Corrective Action Plan

2021-003 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? LACK OF FORMAL PROCUREMENT POLICY ? ALN 21.027 ? MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE FINDING TYPE: Material Weakness - Material Noncompliance Finding 2021-003 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County does not have documented formal policies and procedures for procurement for the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. The County follows the state documented procurement laws under various North Dakota Century Code, however, there are no policies and procedures for any transactions that may be subject to procurement. Effect Burleigh County is not in compliance with 2 CFR 200.318. As there are no formal documented policies and procedure for procurement, projects using federal funds may not be properly procured. Cause Burleigh County may not be aware they need to have documented formal policies and procedures for procurement when spending federal funds related to SLFRF. Criteria 2 CFR 200.318 states: "The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327." 2 CFR 200.303(a) states: "The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." According to the ?Standards for Internal Control in the Federal Government?, Management develops and maintains documentation of its internal control system. Effective documentation assists in management?s design of internal control by establishing and communicating the who, what, when, where, and why of internal control execution to personnel. Documentation also provides a means to retain organizational knowledge and mitigate the risk of having that knowledge limited to a few personnel, as well as a means to communicate that knowledge as needed to external parties, such as external auditors. (Green Book, GAO-14-704G para 3.09 and 3.10). Repeat Finding No. Recommendation We recommend Burleigh County have documented formal policies and procedures in place regarding procurement to ensure compliance with all procurement standards identified in 2 CFR 200.317 thru 2 CFR 200.327 for the Coronavirus State and Local Fiscal Recovery Funds program. Burleigh County?s Response See Corrective Action Plan

2021-004 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? INADEQUATE SUPPORTING DOCUMENTATION FOR PROCUREMENT ? ALN 21.027 ? MATERIAL NONCOMPLIANCE FINDING TYPE: Material Noncompliance Finding 2021-004 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: $397,655 Condition Burleigh County did not retain adequate supporting documentation for procurement transactions for the Coronavirus State and Local Fiscal Recovery Funds program. During testing, we noted 2 of the 6 procurement transactions tested did not have adequate support. Both transactions were a part of an overall request for proposal that totaled $397,655. However, there was no supporting documentation for how the selection committee evaluated each engineering firm based criteria noted in the request for proposal as well as how each task in the request for proposal was assigned to each engineering firm. Effect Burleigh County may not have complied with North Dakota Century Code (N.D.C.C.) 54-44.7.03(5). Therefore, a total of $397,655 in contract obligations may not have been properly procured. Cause Burleigh County did not have a procurement policy in place to note what documentation was to be retained. Criteria 2 CFR 200.318(i) states: "The non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price." N.D.C.C. 54-44.7-03(5) states: "The agency selection committee shall evaluate each of the persons or firms interviewed on the basis of the following criteria: a. Past performance. b. The ability of professional personnel. c. Willingness to meet time and budget requirements. d. Location, with higher priority given to firms headquartered in North Dakota. e. Recent, current, and projected workloads of the persons or firms. f. Related experience on similar projects. g. Recent and current work for the agency. Based upon these evaluations, the agency selection committee shall select the three which, in its judgment, are most qualified, ranking the three in priority order. The agency selection committee's report ranking the interviewed persons or firms must be in writing and must include data substantiating its determinations. This data must be available to the public upon written request." Repeat Finding No. Recommendation We recommend Burleigh County develop formal policies and procedures, which include retaining adequate supporting documentation, for procurement transactions related to the Coronavirus State and Local Fiscal Recovery Funds program. Burleigh County?s Response See Corrective Action Plan

2021-005 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? LACK OF CONTROL SURROUNDING SUSPENSION AND DEBARMENT ? ALN 21.027 ? MATERIAL WEAKNESS AND OTHER NONCOMPLIANCE FINDING TYPE: Material Weakness Finding 2021-005 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County did not have procedures in place to ensure an entity that the County enters into a covered transaction with is not suspended and debarred from receiving federal funds through Coronavirus State and Local Fiscal Recovery Funds. Effect Without procedures in place, Burleigh County is at increased risk of entering into a covered transaction with an entity that is suspended and debarred from receiving federal funds. Cause Burleigh County may not have been aware that procedures were required to be in place to ensure an entity entering into a covered transaction with the County was not suspended and debarred. Criteria 31 CFR 19.300 states: ?When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking the EPLS; or (b) Collecting a certification from that person if allowed by this rule; or (c) Adding a clause or condition to the covered transaction with that person.? 31 CFR 19.200 states: ?A covered transaction is a nonprocurement or procurement transaction that is subject to the prohibitions of this part. It may be a transaction at - (a) The primary tier, between a Federal agency and a person (see appendix to this part); or (b) A lower tier, between a participant in a covered transaction and another person.? 2 CFR 200.303(a) states: "The non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." According to the ?Standards for Internal Control in the Federal Government?, Management develops and maintains documentation of its internal control system. Effective documentation assists in management?s design of internal control by establishing and communicating the who, what, when, where, and why of internal control execution to personnel. Documentation also provides a means to retain organizational knowledge and mitigate the risk of having that knowledge limited to a few personnel, as well as a means to communicate that knowledge as needed to external parties, such as external auditors. (Green Book, GAO-14-704G para 3.09 and 3.10). Repeat Finding No. Recommendation We recommend Burleigh County develop formal procedures that will provide for a documented review of entities for suspended and debarred status prior to entering into a covered transaction for Coronavirus State and Local Fiscal Recovery Funds to ensure compliance with 31 CFR 19.300. Burleigh County?s Response See Corrective Action Plans

2021-006 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? IMPROPER REPORTING OF OBLIGATIONS AND EXPENDITURES ? ALN 21.027 ? MATERIAL NONCOMPLIANCE FINDING TYPE: Material Noncompliance Finding 2021-006 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County did not properly report total obligations and total expenditures on the December 31, 2021, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. Total obligations were overstated by $4,525,853 and total expenditures were overstated by $59,521. Effect The amounts reported as expenditures and obligations on the December 31, 2021, Project and Expenditure Report were materially inaccurate. Cause Burleigh County may not have been aware as to what constituted an obligation and expenditure for reporting purposes for the December 31, 2021, Project and Expenditure Report. Criteria Page 9 of the Coronavirus State and Local Fiscal Recovery Funds: Project and Expenditure Report User Guide Version 1 (January 7, 2022) states: ? "An obligation is an order placed ? such as a contract ? and similar transactions that require payment. ? An expenditure is when the service has been rendered or the good has been delivered to the entity, and payment is due." Repeat Finding No. Recommendation We recommend Burleigh County review and comply with all reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds program by properly reporting all obligations and expenditures in the Project and Expenditure Reports. Burleigh County?s Response See Corrective Action Plan

2021-007 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? INADEQUATE SUBRECIPIENT MONITORING ? ALN 21.027 ? MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE FINDING TYPE: Material Weakness ? Material Noncompliance Finding 2021-007 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County did not adequately monitor the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. During testing, we noted the County received invoices for its monitoring of subrecipients, but did not review if federal procurement was followed, did not complete any site visits of the projects, and did not ensure the subrecipient was in compliance with all Federal statutes, regulations, and terms and conditions of the subaward. Effect Burleigh County may not have complied with 2 CFR 200.332(d). In addition, the County may have provided funds to the subrecipients that did not comply with the Federal statutes, regulations, and the terms and conditions of the subaward. Cause Burleigh County was not aware of the requirements set forth in 2 CFR 200.332(d). In addition, Burleigh County does not have documented policies and procedures regarding subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Fund (SLFRF) program. Criteria 2 CFR 200.332(d) states: All pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. 2 CFR 200.303 states: The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to the ?Standards for Internal Control in the Federal Government?, Management develops and maintains documentation of its internal control system. Effective documentation assists in management?s design of internal control by establishing and communicating the who, what, when, where, and why of internal control execution to personnel. Documentation also provides a means to retain organizational knowledge and mitigate the risk of having that knowledge limited to a few personnel, as well as a means to communicate that knowledge as needed to external parties, such as external auditors. (Green Book, GAO-14-704G para 3.09 and 3.10). Repeat Finding No. Recommendation We recommend Burleigh County ensure adequate subrecipient monitoring is completed on the Coronavirus State and Local Fiscal Recovery Funds program. In addition, we recommend Burleigh County have documented policies and procedures for subrecipient monitoring to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Burleigh County?s Response See Corrective Action Plan

2021-008 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? LACK OF RISK ASSESSMENT FOR SUBRECIPIENT MONITORING ? ALN 21.027 ? MATERIAL NONCOMPLIANCE FINDING TYPE: Material Noncompliance Finding 2021-008 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County is not evaluating each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining appropriate subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Funds program. During testing, we identified two subrecipients that did not have a risk assessment completed. Effect Burleigh County may not have complied with 2 CFR 200.332 (b). Therefore, high-risk subrecipients may not be subjected to adequate monitoring procedures to ensure Federal funds were used for authorized purposes in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Cause Burleigh County may not have been aware of the requirements set forth in 2 CFR 200.332(b). Criteria 2 CFR 200.332 (b) states in part all pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Repeat Finding No. Recommendation We recommend Burleigh County ensure compliance with 2 CFR 200.332 (b) to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring for the Coronavirus State and Local Fiscal Recovery Funds program. Burleigh County?s Response See Corrective Action Plan

2021-009 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? INADEQUATE SUBRECIPIENT AUDIT REPORT MONITORING ? ALN 21.027 ? OTHER NONCOMPLIANCE FINDING TYPE: Other Noncompliance Finding 2021-009 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County did not ensure that all subrecipients receiving funding from Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program were audited under 2 CFR 200 Subpart F of the Uniform Guidance, as applicable. Effect Burleigh County may not have complied with 2 CFR 200.332. Therefore, subrecipients expending more than $750,000 for all Federal sources may not be obtaining audits as required or implementing a corrective action plan in a timely manner if findings are noted in audits that were completed. Cause Burleigh County may not have been aware of all the requirements set forth in 2 CFR 200.332. Criteria 2 CFR 200.332(f) states a pass-through entity must verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in 2 CFR 200.501. 2 CFR 200.332(d)(4) states in part: "the pass-through entity is responsible for resolving audit findings specifically related to the subaward. If a subrecipient has a current Single Audit report posted in the Federal Audit Clearinghouse and has not otherwise been excluded from receipt of Federal funding (e.g., has been debarred or suspended), the pass-through entity may rely on the subrecipient's cognizant audit agency or cognizant oversight agency to perform audit follow-up and make management decisions related to cross-cutting findings in accordance with section ? 200.513(a)(3)(vii). Such reliance does not eliminate the responsibility of the pass-through entity to issue subawards that conform to agency and award-specific requirements, to manage risk through ongoing subaward monitoring, and to monitor the status of the findings that are specifically related to the subaward." Repeat Finding No. Recommendation We recommend Burleigh County ensure: ? all subrecipients of Coronavirus State and Local Fiscal Recovery Funds program obtain audits in accordance with 2 CFR 200 Subpart F if applicable, ? management decisions are issued on audit findings within 6 months, and ? the subrecipient takes timely and appropriate corrective action on deficiencies identified in audits. Burleigh County?s Response See Corrective Action Plan

2021-010 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE FINDING TYPE: Other Noncompliance Finding 2021-010 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1236, 2021 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see definition of Federal award date ? 200.1) of award to the recipient by the Federal agency ? subaward period of performance start and end date ? name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity ? Assistance Listings number and Title ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) per ?200.414 ? a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient's records and financial statements as necessary for the pass-through entity to meet the requirements of this part, and appropriate terms and conditions concerning closeout of the subaward Effect Burleigh County did not comply with all elements of 2 CFR 200.332(a). Therefore, subrecipients may not have been aware of all necessary grant information and requirements. Cause Burleigh County was not aware of the requirements set forth in 2 CFR 200.332(a) that needed to be included in the grant agreements. Criteria 31 U.S.C 7502(f)(2)(A) states that each pass-through entity shall provide subrecipient the Federal requirements which govern the use of such awards. 2 CFR 200.332(a) states the required information that pass-through entities must disclose. This includes information related to federal award identification and period of performance, approved federally recognized indirect cost rate, requirement that the subrecipient allow access to records, and appropriate terms and conditions concerning closeout of the subaward. Repeat Finding No. Recommendation We recommend Burleigh County ensure that all elements as outlined in 2 CFR 200.332(a) are communicated and documented to the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. Burleigh County?s Response See Corrective Action Plan