BINGHAM COUNTY, IDAHO

2020-002 Federal Program Information: Funding agency: Department of Treasury Title: Coronavirus Relief Fund CFDA number: 21.019 Award year and number: 2020 Criteria or Specific Requirement: An organization should have procedures in place to recognize the amount of federal dollars being spent, and to prepare a Schedule of Federal Awards necessary to be compliant with Uniform Guidance requirements. Condition: The County did not finalize all requests for reimbursement until more than 4 months after their fiscal year end. They were not recognizing that these reimbursements should impact their FY20 SEFA and were instead thinking in terms of cash-basis receipts. Context: The County has not historically received significant funding through grants and federal dollars. Due to COVID 19, the County spent over $1 million in federal dollars in this fiscal year. Questioned Costs: None Effect: The County would not have included a complete SEFA in their financial report, and not all federal expenditures would have been included in their single audit test. Cause: There was no mechanism or procedures which accumulate and reconcile reimbursment requests with revenue recorded and expenditures to be included in their SEFA population. Repeat: No Auditor's Recommendation: We recommend the County put into place a full accrual reconciliation process for federal dollar reimbursements requests to be able to create an accurate Schedule of Federal Expenditures. View of Responsible Officials: The County has spent a great deal of time tracking the expenditures and reimbursements through the CARES Act with the State of Idaho Controller's Office. We are able to account for all funding. As was explained in the audit, we are now aware that GAAP requirements for federal funding are different than operating on a cash basis as some reimbursements should have been booked to the previous year. The county will work with the auditor to make the adjustment in next year's audit.