Brewster County, TexasLocal Government

2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.

2020-004 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year ?whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). The pandemic provided a 6-month extension beyond the normal due date for auditees that had not yet filed their single audits with the Federal Audit Clearinghouse as of the date of the issuance of OMB Memo M-20-21 (i.e., 3/19/21). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required extended due date, November 30, 2021, in accordance with the federal requirements and OMB Memo M-20-21 for the fiscal year ended September 30, 2020. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. In the previous year, the County did not expect to have a Single Audit until it was discovered that PILT funds would be subject to the Single Audit. Due in large part to the declaration of the COVID-19 pandemic, it took several months to obtain clarification from the federal agency that PILT funds were indeed subject to the Single Audit. In addition to the ongoing pandemic that exacerbated the County?s situation, there was also turnover in the County Auditor's office. The County could only fulfill the position on a part-time basis. Prior to that, the County Auditor position was on a full-time basis. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2020 and future submissions applicable to FY 2021 and 2022. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2020 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2020 Audit and will continue to work towards getting up to date on all subsequent submissions.

2020-005 - High Intensity Drug Trafficking Areas (HIDTA) 95.001 G18SW0004A; G19SW0004A; G20SW0004. Executive Office of the President - ONDCP. No Pass-Thru agency. - Internal Control over Financial Reporting Compliance Criteria: The County is required to maintain effective internal controls over the federal award, including the financial reporting compliance requirement. The design of internal controls includes appropriate segregation of duties between the preparer and approver of financial reports. Condition Found: Monthly reimbursement requests referred to as detailed expenditure worksheets (DEW) are prepared by the County's Grant Administrator. However, there is no internal approver for DEW's in the design of internal controls over financial reporting. The DEW is prepared by the Grant Administrator and then sent to HIDTA for approval. HIDTA kicks back the DEW to the County if revision is necessary. HIDTA's approval is an external, not internal, control. Cause: The County believed it was sufficient to rely on external approval for financial reporting compliance of DEW's. Effect: Improperly designed internal controls over financial reporting may be ineffective in preventing or detecting noncompliance with financial reporting requirements. Questioned Costs/Basis: N/A. Context: The finding is systematic because the internal controls over financial reporting are improperly designed. Repeat Finding: No Recommendation: The County should update the design of internal control over financial reporting compliance by designating an internal approver and ensuring the evidence of both is retained. Examples of evidence include initials or signatures of both preparer and approver on each DEW report at time of preparation and approval, respectively. If approved electronically, a copy of electronic approval (i.e. email) can be retained. Management Response: The County Treasurer implemented procedures to designate herself as the internal approver for each reimbursement request prior to submittal for all County Grants.

GSA_MIGRATION