EIN: 816001383
UEI: LV3VYFCZSK88
Audited by: Eide Bailly LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. 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 30, 2026 (28 days from today).
What is a management decision? →Inaccurate reporting procedures were noted in 2 quarter’s performance reports. Cause: The County’s controls surrounding the P&E reporting process failed to accurately report cumulative expenditures in 2 quarter’s performance reports due to a lack of reconciliation to their internal project tracking sheet and review before submission. Effect: A lack of review and subsequently reporting incorrect amounts on performance reports could result in material noncompliance and overreporting of expenditures to the Treasury. Questioned Costs: None Context: A nonstatistical sample of 2 of the required 4 P&E reports were initially tested. Errors were noted in 1 project, in each report. The sample was expanded to include the other 2 reports, and we noted no additional errors in those reports. Report Finding from Prior Year(s): No Recommendation: We recommend the County improve controls surrounding the performance of reconciliation of project expenditures reported and internal records. Also, we recommend an improved overall review process by the Grants Manager to ensure proper amounts are being reported and correction and re-issuance of reports is not needed. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S Department of Treasury Federal Financial Assistance Listing 21.027 COVID-19 State and Local Fiscal Recovery Funds (SLFRF) Reporting Significant Deficiency in Internal Control over Compliance Criteria: The OMB Compliance Supplement states that Non-Federal entities may be required to submit performance and special reports at least annually but not more frequent than quarterly, using an authorized form or format authorized by the OMB. Specifically, the County is required to submit quarterly Project & Expenditure (P&E) reports (performance reports) on its Direct Award SLFRF funding. Condition: Inaccurate reporting procedures were noted in 2 quarter’s performance reports. Cause: The County’s controls surrounding the P&E reporting process failed to accurately report cumulative expenditures in 2 quarter’s performance reports due to a lack of reconciliation to their internal project tracking sheet and review before submission. Effect: A lack of review and subsequently reporting incorrect amounts on performance reports could result in material noncompliance and overreporting of expenditures to the Treasury. Questioned Costs: None Context: A nonstatistical sample of 2 of the required 4 P&E reports were initially tested. Errors were noted in 1 project, in each report. The sample was expanded to include the other 2 reports, and we noted no additional errors in those reports. Report Finding from Prior Year(s): No Recommendation: We recommend the County improve controls surrounding the performance of reconciliation of project expenditures reported and internal records. Also, we recommend an improved overall review process by the Grants Manager to ensure proper amounts are being reported and correction and re-issuance of reports is not needed. Views of Responsible Officials: Management agrees with the finding.
Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: Inaccurate reporting procedures were noted in 2 quarter’s performance reports. Corrective Action Plan: Each quarter, County grant staff report ARPA project expenditures that incurred during the reporting period in the online U.S. Department of Treasury’s COVID-19 Relief Hub (the Treasury portal). For all open projects, staff must manually enter total cumulative expenditures, current period obligations, and current period expenditures. In some cases, expenditures cannot be entered within the “Project Overview” section and must be entered separately in the “Expenditure” section of the Treasury portal, creating an additional step of manual data entry to record quarterly expenditures. The County has identified several system limitations within the Treasury portal that increase the risk of reporting errors. The Treasury portal does not calculate cumulative expenditures automatically; cumulative expenditure totals must be manually re-entered for each reporting period. Current period expenditures do not automatically roll into cumulative totals. The Treasury portal also lacks automated reconciliation or validation checks, meaning that errors in current period expenditure entries are not flagged and will not be reflected in cumulative expenditure totals. Additionally, the Treasury portal does not allow copying and pasting of data, requiring all amounts to be entered manually, which further increases the risk of data entry errors. To address these limitations and strengthen controls, County staff have implemented the following corrective actions: 1. Quarterly Project-Level Reconciliation Control A formal quarterly reconciliation process has been implemented at the individual project level. For each reporting period: • Each project expenditure that is recorded for the reporting period is reconciled to the internal project tracking spreadsheet, rather than only reconciling the total cumulative expenditures that appear on the front Project Overview page of the COVID-19 Relief Hub. o The internal tracking spreadsheet is updated quarterly using data from the General Ledger and individual ARPA project financial reports. • After entering expenditures into the Treasury portal is completed, staff re-open each project entry to verify accuracy and confirm that expenditures were entered correctly and no errors occurred. • Staff check for expenditure accuracy in both the “Project Status” and “Expenditure Status” tab in the Treasury portal, to ensure expenditures match and were recorded correctly. 2. Secondary Review Control All Treasury reports have a secondary review prior to submission. • The Grants Specialist prepares and enters the report. • The Grants and Procurement Director independently reviews reported amounts against the internal tracking spreadsheet. • Any discrepancies are resolved prior to report submission. This dual-review process provides segregation of duties and reduces the risk of undetected reporting errors. These procedures have been implemented and will be consistently applied for all future reporting periods to ensure accurate, complete, and reliable reporting. Responsible Individual(s): Ann McCauley, Grants and Procurement Director Elisa Fiaschetti, ARPA Program and Grants Specialist Anticipated Completion Date: January 2026
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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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