EIN: 746001631
UEI: FLLMQ2FDCHY3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 2025. 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 December 24, 2025 (244 days ago).
What is a management decision? →Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts. Outstanding items in the closed pooled cash account were not cleared timely. Reconciliations of the County’s cash accounts is a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation of Depository Accounts. Additionally, interest earned on investment accounts are not being recorded monthly. Condition – Claim on cash did not reconcile to the pooled cash account by a material degree until corrections were made during the audit. Interest earned on investment accounts was not recorded until the audit. Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank reconciliations have large outstanding items and not all revenue was recorded. Cause – The former Treasurer was unable to reconcile the bank accounts on a timely basis which caused the issue to persist into the current fiscal year. Recommendation - The County Treasurer and assistants should receive training in reconciling bank accounts (with continued support from outside professionals, if necessary), until all bank accounts are reconciled on a timely basis and tie to the general ledger.
Show full finding ▾Hide full finding ▴Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts. Outstanding items in the closed pooled cash account were not cleared timely. Reconciliations of the County’s cash accounts is a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation of Depository Accounts. Additionally, interest earned on investment accounts are not being recorded monthly. Condition – Claim on cash did not reconcile to the pooled cash account by a material degree until corrections were made during the audit. Interest earned on investment accounts was not recorded until the audit. Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank reconciliations have large outstanding items and not all revenue was recorded. Cause – The former Treasurer was unable to reconcile the bank accounts on a timely basis which caused the issue to persist into the current fiscal year. Recommendation - The County Treasurer and assistants should receive training in reconciling bank accounts (with continued support from outside professionals, if necessary), until all bank accounts are reconciled on a timely basis and tie to the general ledger.
An action plan included training and working with the Treasurer to reconcile money market accounts and bank statements.
2023-001
Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary accounts to the general ledger. Condition – The County Auditor is charged with maintaining the records of the County’s financial transactions including the general ledger. We noted numerous balance sheet accounts are not being reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables and liabilities, as well as, interfund transactions including due to/from and transfers. Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the balance sheet accounts were either over or understated. Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the accounting software system by the County Auditor’s Office. Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this area in the past year.
Show full finding ▾Hide full finding ▴Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary accounts to the general ledger. Condition – The County Auditor is charged with maintaining the records of the County’s financial transactions including the general ledger. We noted numerous balance sheet accounts are not being reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables and liabilities, as well as, interfund transactions including due to/from and transfers. Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the balance sheet accounts were either over or understated. Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the accounting software system by the County Auditor’s Office. Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this area in the past year.
An action plan is for the County Auditor’s office to continue scheduling the quarterly assessments and reconciliations. The County Auditor’s office addressed taking several liabilities to Commissioner’s Court for disbursement after year end. The County Auditor’s office will review the entries made during the audit and begin making necessary end of year accruals for accounts payable, other liabilities, and revenues/receivables.
2023-004
FAC accepted this audit on December 30, 2024 — management decision was due June 30, 2025.
Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts. The County was unable to reconcile the claim on cash for the operating account with the pooled cash fund. Additionally outstanding items in the closed pooled cash account were not cleared timely. Reconciliations of the County’s cash accounts which is a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation of Depository Accounts. Condition – Claim on cash did not reconcile to the pooled cash account by a material degree until corrections were made during the audit. Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank reconciliations were not performed timely. Cause – The former Treasurer was unable to reconcile the bank accounts on a timely basis which caused the issue to persist into the current fiscal year. Recommendation - The County Treasurer and assistants should receive training in reconciling bank accounts (with continued support from outside professionals, if necessary), until all bank accounts are reconciled on a timely basis and tie to the general ledger.
Show full finding ▾Hide full finding ▴Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts. The County was unable to reconcile the claim on cash for the operating account with the pooled cash fund. Additionally outstanding items in the closed pooled cash account were not cleared timely. Reconciliations of the County’s cash accounts which is a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation of Depository Accounts. Condition – Claim on cash did not reconcile to the pooled cash account by a material degree until corrections were made during the audit. Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank reconciliations were not performed timely. Cause – The former Treasurer was unable to reconcile the bank accounts on a timely basis which caused the issue to persist into the current fiscal year. Recommendation - The County Treasurer and assistants should receive training in reconciling bank accounts (with continued support from outside professionals, if necessary), until all bank accounts are reconciled on a timely basis and tie to the general ledger.
An action plan included hiring an outside consultant that reconciled the money market account and completed a standard operating procedure on reconciling bank statements.
2022-001
Criteria - A primary control over accurate financial statements is the timely and accurate recording of each receipt of revenue to the appropriate revenue account within the accounting software. Condition – The Treasurer’s Deputy Clerk posts the daily receipts to a general receivable account in the accounting software rather than the appropriate revenue account in the accounting software. The County Auditor’s department then allocates the revenue to the appropriate account by journal entry. Effect – Inaccurate financial information was provided to Commissioners’ Court as revenue was recorded to the accounts receivable account rather than the revenue account in the accounting software system. Therefore, revenues were understated throughout the year. Cause – The Treasurer is recording the revenue as a receivable in the balance sheet account rather than a revenue in the Statement of Revenues and Expenditures. The County Auditor is then correcting the entries at a later date. Recommendation – The County Treasurer should be posting all revenues to the appropriate accounts on the Statement of Revenues and Expenditures. They should only post to the Balance Sheet accounts when transactions are directly related. Segregation of duties should be improved and staff should be appropriately trained to avoid excessive journal entries. The auditor’s office should be auditing these transactions not performing them. The County Treasurer and assistants should receive additional training in recording revenue (with continued support from outside professionals, if necessary), until revenue is recorded correctly within the software system.
Show full finding ▾Hide full finding ▴Criteria - A primary control over accurate financial statements is the timely and accurate recording of each receipt of revenue to the appropriate revenue account within the accounting software. Condition – The Treasurer’s Deputy Clerk posts the daily receipts to a general receivable account in the accounting software rather than the appropriate revenue account in the accounting software. The County Auditor’s department then allocates the revenue to the appropriate account by journal entry. Effect – Inaccurate financial information was provided to Commissioners’ Court as revenue was recorded to the accounts receivable account rather than the revenue account in the accounting software system. Therefore, revenues were understated throughout the year. Cause – The Treasurer is recording the revenue as a receivable in the balance sheet account rather than a revenue in the Statement of Revenues and Expenditures. The County Auditor is then correcting the entries at a later date. Recommendation – The County Treasurer should be posting all revenues to the appropriate accounts on the Statement of Revenues and Expenditures. They should only post to the Balance Sheet accounts when transactions are directly related. Segregation of duties should be improved and staff should be appropriately trained to avoid excessive journal entries. The auditor’s office should be auditing these transactions not performing them. The County Treasurer and assistants should receive additional training in recording revenue (with continued support from outside professionals, if necessary), until revenue is recorded correctly within the software system.
An action plan includes the County Auditor’s office/System Administrator streamlining the revenue coding and creating a template for a more user friendly format and cross training purposes. The County Auditor’s office/System Administrator is working with the software company to interface the system into the main software to have less data entry by the County Treasurer’s office, thus preventing errors. The County Auditor’s office has met with the Departments as well as the County Treasurer’s office to develop a “revenue sheet” for each department which has each revenue and liability with the corresponding general ledger account numbers. Each department will fill this in and send to the Treasurer’s office. This will be directly recorded by the County Treasurer’s office. The County Auditor’s office is also looking into the ability to upload data from the other departments.
2022-002
Criteria –The Auditor’s Office should not be able to create new vendors, and set up new employees Condition – Multiple employees at the auditor’s Office can change their permissions in the software that would allow them to set up or change vendor information, create and then approve vendor payments, set up new employees, change employees direct deposit information and approve payroll. Effect – Misappropriation could occur as well as inaccurate information provided in the financial statements. Cause – The accounting system has been set up where multiple employees in the Auditor’s Office have permissions that they should not. Recommendation – The County should contact IT to relinquish certain permissions from employees to ensure reestablish proper segregation of duties between the Treasurer’s Office and the Auditors.
Show full finding ▾Hide full finding ▴Criteria –The Auditor’s Office should not be able to create new vendors, and set up new employees Condition – Multiple employees at the auditor’s Office can change their permissions in the software that would allow them to set up or change vendor information, create and then approve vendor payments, set up new employees, change employees direct deposit information and approve payroll. Effect – Misappropriation could occur as well as inaccurate information provided in the financial statements. Cause – The accounting system has been set up where multiple employees in the Auditor’s Office have permissions that they should not. Recommendation – The County should contact IT to relinquish certain permissions from employees to ensure reestablish proper segregation of duties between the Treasurer’s Office and the Auditors.
The County Auditor will contact IT to relinquish certain permissions from employees to ensure reestablish proper segregation of duties between the Treasurer’s Office and the Auditors.
Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary accounts to the general ledger. Condition – The County Auditor is charged with maintaining the records of the County’s financial transactions including the general ledger. We noted numerous balance sheet accounts are not being reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables and liabilities, as well as, interfund transactions including due to/from and transfers. Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the balance sheet accounts were either over or understated. Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the accounting software system by the County Auditor’s Office. Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this area in the past year.
Show full finding ▾Hide full finding ▴Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary accounts to the general ledger. Condition – The County Auditor is charged with maintaining the records of the County’s financial transactions including the general ledger. We noted numerous balance sheet accounts are not being reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables and liabilities, as well as, interfund transactions including due to/from and transfers. Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the balance sheet accounts were either over or understated. Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the accounting software system by the County Auditor’s Office. Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this area in the past year.
An action plan is for the County Auditor’s office to continue scheduling the quarterly assessments and reconciliations. The County Auditor’s office addressed taking several liabilities to Commissioner’s Court for disbursement after year end.
2022-004
FAC accepted this audit on August 27, 2024 — management decision was due February 27, 2025.
Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts. The County was unable to maintain timely reconciliations of the County’s cash accounts which is also a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation of Depository Accounts. Condition – Bank reconciliations were not prepared for October 2020 thru September 2021 until February 2022 or later, nor did they agree to the general ledger. Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank reconciliations were not performed timely. The Treasurer’s office was not able to find County errors, bank errors or fraudulent activity on a timely basis. Additionally, the bank only gives you a few months to identify and report fraudulent activities if you expect reimbursement. Cause – The Treasurer has been unable to reconcile the bank accounts on a timely basis. Recommendation - The County Treasurer and assistants should receive additional training in reconciling bank accounts (with continued support from outside professionals, if necessary), until all bank accounts are reconciled on a timely basis and tie to the general ledger.
Show full finding ▾Hide full finding ▴Criteria - A primary control over cash is the timely and accurate reconciliation of all cash accounts. The County was unable to maintain timely reconciliations of the County’s cash accounts which is also a requirement of Texas Local Government Code, Sec. 113.008, Reconciliation of Depository Accounts. Condition – Bank reconciliations were not prepared for October 2020 thru September 2021 until February 2022 or later, nor did they agree to the general ledger. Effect – Inaccurate financial information was provided to Commissioners’ Court as the bank reconciliations were not performed timely. The Treasurer’s office was not able to find County errors, bank errors or fraudulent activity on a timely basis. Additionally, the bank only gives you a few months to identify and report fraudulent activities if you expect reimbursement. Cause – The Treasurer has been unable to reconcile the bank accounts on a timely basis. Recommendation - The County Treasurer and assistants should receive additional training in reconciling bank accounts (with continued support from outside professionals, if necessary), until all bank accounts are reconciled on a timely basis and tie to the general ledger.
An action plan included hiring an outside consultant that reconciled the money market account and completed a standard operating procedure on reconciling bank statements. Caldwell County will either hold the Treasurer accountable or consider hiring an additional accountant and/or maintain an outside consultant to resolve this matter.
2022-001
Criteria - A primary control over accurate financial statements is the timely and accurate recording of each receipt of revenue to the appropriate revenue account within the accounting software. Condition – The Treasurer’s Deputy Clerk posts the daily receipts to a general receivable account in the accounting software rather than the appropriate revenue account in the accounting software. The County Auditor’s department then allocates the revenue to the appropriate account by journal entry. These were 578 of the 1,149 journal entries made to the accounting software to correct the revenues recorded by the Treasurer’s office. Effect – Inaccurate financial information was provided to Commissioners’ Court as revenue was recorded to the accounts receivable account rather than the revenue account in the accounting software system. Therefore, revenues were understated throughout the year. Cause – The Treasurer is recording the revenue as a receivable in the balance sheet account rather than a revenue in the Statement of Revenues and Expenditures. The County Auditor is then correcting the entries at a later date. Recommendation – The County Treasurer should be posting all revenues to the appropriate accounts on the Statement of Revenues and Expenditures. They should only post to the Balance Sheet accounts when transactions are directly related to a liability or a receivable. The auditor’s office should be auditing these transactions not performing them. The County Treasurer and assistants should receive additional training in recording revenue (with continued support from outside professionals, if necessary), until revenue is recorded correctly within the software system.
Show full finding ▾Hide full finding ▴Criteria - A primary control over accurate financial statements is the timely and accurate recording of each receipt of revenue to the appropriate revenue account within the accounting software. Condition – The Treasurer’s Deputy Clerk posts the daily receipts to a general receivable account in the accounting software rather than the appropriate revenue account in the accounting software. The County Auditor’s department then allocates the revenue to the appropriate account by journal entry. These were 578 of the 1,149 journal entries made to the accounting software to correct the revenues recorded by the Treasurer’s office. Effect – Inaccurate financial information was provided to Commissioners’ Court as revenue was recorded to the accounts receivable account rather than the revenue account in the accounting software system. Therefore, revenues were understated throughout the year. Cause – The Treasurer is recording the revenue as a receivable in the balance sheet account rather than a revenue in the Statement of Revenues and Expenditures. The County Auditor is then correcting the entries at a later date. Recommendation – The County Treasurer should be posting all revenues to the appropriate accounts on the Statement of Revenues and Expenditures. They should only post to the Balance Sheet accounts when transactions are directly related to a liability or a receivable. The auditor’s office should be auditing these transactions not performing them. The County Treasurer and assistants should receive additional training in recording revenue (with continued support from outside professionals, if necessary), until revenue is recorded correctly within the software system.
An action plan includes the County Auditor’s office/System Administrator streamlining the revenue coding and creating a template for a more user-friendly format and cross training purposes. The County Auditor’s office/System Administrator is working with the software company to interface the system into the main software to have less data entry by the County Treasurer’s office, thus preventing errors. Scheduling for cross training from the County Auditor’s office to the County Treasurer’s office has been requested. We plan to accomplish this during the Summer of 2022. The County Auditor’s office has met with the Departments as well as the County Treasurer’s office to develop a “revenue sheet” for each department which has each revenue and liability with the corresponding general ledger account numbers. Each department will fill this in and send to the Treasurer’s office. This will be directly recorded by the County Treasurer’s office. The County Auditor’s office is also looking into the ability to upload data from the other departments.
2022-002
Criteria –As per GASB Statement No. 84, Fiduciary Activities, the County is required to maintain a complete and accurate schedule of Fiduciary Funds (agency and trust funds) from the various elected officials. Condition – Each elected official is currently monitoring trust and agency accounts and not sending this information to the auditor to record in the centralized accounting system. The County was unable to provide a summarized schedule of Fiduciary Funds at year end. In addition, there were two Special Revenue Accounts that were not included in the financial accounting software and current year activity was not recorded. Effect – Misappropriation of assets could occur as well as inaccurate information provided in the financial statements. Cause – The elected officials are not providing timely information to the County Auditor’s office and the County Auditor’s office is not following up on the missing information. Additionally, the information is not recorded in the centralized accounting system. Recommendation – Information from the various elected officials bank accounts for such things as commissary funds, trust accounts, hot check funds, etc. should be provided to the County Auditor’s office on a monthly basis. Activity for these funds should be included in the accounting software. A complete and accurate schedule of Agency Funds and Special Revenue Funds should be maintained. In addition, all special revenue activity should be recorded in the accounting software system. Although, improvement has been made, improvement is still necessary.
Show full finding ▾Hide full finding ▴Criteria –As per GASB Statement No. 84, Fiduciary Activities, the County is required to maintain a complete and accurate schedule of Fiduciary Funds (agency and trust funds) from the various elected officials. Condition – Each elected official is currently monitoring trust and agency accounts and not sending this information to the auditor to record in the centralized accounting system. The County was unable to provide a summarized schedule of Fiduciary Funds at year end. In addition, there were two Special Revenue Accounts that were not included in the financial accounting software and current year activity was not recorded. Effect – Misappropriation of assets could occur as well as inaccurate information provided in the financial statements. Cause – The elected officials are not providing timely information to the County Auditor’s office and the County Auditor’s office is not following up on the missing information. Additionally, the information is not recorded in the centralized accounting system. Recommendation – Information from the various elected officials bank accounts for such things as commissary funds, trust accounts, hot check funds, etc. should be provided to the County Auditor’s office on a monthly basis. Activity for these funds should be included in the accounting software. A complete and accurate schedule of Agency Funds and Special Revenue Funds should be maintained. In addition, all special revenue activity should be recorded in the accounting software system. Although, improvement has been made, improvement is still necessary.
The County Auditor’s office receives and reviews the fifteen (15) agency bank accounts on a monthly basis from various departments. An action plan includes identifying the fund and/or department/division these agency accounts will be appropriated and/or allocated.
2022-003
Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary accounts to the general ledger. Condition – The County Auditor is charged with maintaining the records of the County’s financial transactions including the general ledger. We noted numerous balance sheet accounts are not being reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables and liabilities, as well as, interfund transactions including due to/from and transfers. Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the balance sheet accounts were either over or understated. Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the accounting software system by the County Auditor’s Office. Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this area in the past year.
Show full finding ▾Hide full finding ▴Criteria - A primary control over accurate financial statements is the reconciliation of the subsidiary accounts to the general ledger. Condition – The County Auditor is charged with maintaining the records of the County’s financial transactions including the general ledger. We noted numerous balance sheet accounts are not being reconciled to the supporting subsidiary ledgers and accounts. This includes accruals such as receivables and liabilities, as well as, interfund transactions including due to/from and transfers. Effect – Inaccurate financial information was provided to Commissioners’ Court. Additionally, the balance sheet accounts were either over or understated. Cause – Subsidiary Ledgers are not being compared to the corresponding general ledger accounts in the accounting software system by the County Auditor’s Office. Recommendation – Supporting subsidiary ledgers and accounts should be prepared by the appropriate department/personnel, such as the elected official, purchasing agent or grant coordinator and then audited and reconciled to the general ledger by the County Auditor’s office. There has been improvement in this area in the past year.
An action plan is for the County Auditor’s office to continue scheduling the quarterly assessments and reconciliations. The County Auditor’s office addressed taking several liabilities to Commissioner’s Court for disbursement after year end.
2022-004
Criteria - Texas Local Government Code, Chapter 115, Audit of County Finances, requires that at least once each quarter, the County Auditor shall check the books and shall examine in detail the reports of the county tax assessor-collector, the county treasurer, and all other officers. Condition – As noted in several of our findings and by the previous auditor, the County Auditor’s office is involved with preparing much of the financial documentation that they should be auditing. This means that they are auditing their own work. In addition, they do not have time to audit the other departments as required as they are doing work in other areas. Effect – The County Auditor’s office is auditing their own work, rather than reviewing and auditing the work of the other offices. Cause – The office is shorthanded and is performing work that other offices should be accomplishing. Recommendation – The County should carefully segregate the financial tasks to the appropriate department and personnel and that departments/personnel are properly trained on the financial tasks that are required of them. The County Auditor’s office should audit the office of elected and appointed officials as required. In areas, where it is determined that they are auditing their own work changes should be made. The Auditor’s office has audited several departments in September of 2022.
Show full finding ▾Hide full finding ▴Criteria - Texas Local Government Code, Chapter 115, Audit of County Finances, requires that at least once each quarter, the County Auditor shall check the books and shall examine in detail the reports of the county tax assessor-collector, the county treasurer, and all other officers. Condition – As noted in several of our findings and by the previous auditor, the County Auditor’s office is involved with preparing much of the financial documentation that they should be auditing. This means that they are auditing their own work. In addition, they do not have time to audit the other departments as required as they are doing work in other areas. Effect – The County Auditor’s office is auditing their own work, rather than reviewing and auditing the work of the other offices. Cause – The office is shorthanded and is performing work that other offices should be accomplishing. Recommendation – The County should carefully segregate the financial tasks to the appropriate department and personnel and that departments/personnel are properly trained on the financial tasks that are required of them. The County Auditor’s office should audit the office of elected and appointed officials as required. In areas, where it is determined that they are auditing their own work changes should be made. The Auditor’s office has audited several departments in September of 2022.
An action plan is for the County Auditor’s office to schedule the audits in an elected official’s office as well as training the offices to complete their required duties. An additional assistant auditor/accountant is needed to train new elected officials/department heads and new personnel on the various financial responsibilities (i.e. payable, payroll, budget, etc.).
2022-005
Criteria – The County is responsible for the preparation for the Schedule of Expenditures of State Awards (SESA) and Federal Awards (SEFA). Controls should be in place to ensure complete and accurate reporting of information. Condition – The County Grant Manager and the County Auditor’s office were not able to provide an accurate Schedule of State and Federal Expenditures. The SESA and SEFA had incorrect amounts, did not take accruals into consideration, amounts that were not grants and grants that were not recorded. The external auditor was able to determine a Single audit was necessary as part of the auditing procedures. Effect – The County did not determine that a Single Audit was necessary to comply with Federal and State Requirements. Cause – Tracking of the expenditures of the grants for the SESA/SEFA is not accomplished until year end. The accruals, payments and prior year accruals were not considered in the preparation of the reports. Recommendation – Expenditure tracking for the SESA/SEFA should be a continuing process. The Grant Manager should prepare the reports and the County Auditor’s office should review the reports. We recommend training for the grants department and the auditor’s office in the area of Single Audit.
Show full finding ▾Hide full finding ▴Criteria – The County is responsible for the preparation for the Schedule of Expenditures of State Awards (SESA) and Federal Awards (SEFA). Controls should be in place to ensure complete and accurate reporting of information. Condition – The County Grant Manager and the County Auditor’s office were not able to provide an accurate Schedule of State and Federal Expenditures. The SESA and SEFA had incorrect amounts, did not take accruals into consideration, amounts that were not grants and grants that were not recorded. The external auditor was able to determine a Single audit was necessary as part of the auditing procedures. Effect – The County did not determine that a Single Audit was necessary to comply with Federal and State Requirements. Cause – Tracking of the expenditures of the grants for the SESA/SEFA is not accomplished until year end. The accruals, payments and prior year accruals were not considered in the preparation of the reports. Recommendation – Expenditure tracking for the SESA/SEFA should be a continuing process. The Grant Manager should prepare the reports and the County Auditor’s office should review the reports. We recommend training for the grants department and the auditor’s office in the area of Single Audit.
An action plan includes the Grant Administrator and staff attending Single Audit training as well as the County Auditor staff, to ensure the SEFA and SESA are adequately maintained and reviewed on a monthly basis.
2022-006
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