EIN: 836000103
UEI: W8QKYMHVL4Z3
830217952, 830222168, 830234279, 830254480, 830256167, 830260485, 830299407, 830332803 · unlinked EINs have no separate FAC filing
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 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 July 21, 2026 (42 days ago).
What is a management decision? →FAC accepted this audit on October 16, 2024 — management decision was due April 16, 2025.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
Show full finding ▾Hide full finding ▴2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
Internal Controls Over the Bank Account Reconciliation of the General County Condition/Cause/Context: The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. According to our auditors, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Views of Responsible Officials and Planned Corrective Action: The Campbell County Board of Commissioners will request from the Treasurer’s Office a presentation of monthly reconciliation on all County bank accounts, including supporting documentation, to the Board as evidence of completion, approval, and enforcement of accountability. Internal controls and written policies and procedures over monthly bank reconciliation preparation and bank account maintenance will be significantly strengthened and expanded to include a multi-layer monitoring and review process to ensure timely and accurate reconciliations, consistent with the underlying accounting records within the Tyler Technologies financial management system utilized by the county. The following individuals can be contacted for further information: Treasurer’s Office: Rachael Knust, County Treasurer and Darcy Goni, Accounting Manager Commissioner’s Office: Shelly Edwards, Chief Finance Executive and Sandra Beeman, Administrative Director
2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required 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. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
Show full finding ▾Hide full finding ▴2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required 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. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
Community Services Block Grant, ALN 93.569 Condition/Cause/Context: The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. The County was not aware of their own policy and requirements of Uniform Guidance related to pass-through entities” responsibility to perform and retain written risk assessment as part of subrecipient monitoring. The County does have a policy in place in conformity with Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Views of Responsible Officials and Planned Corrective Action: The Campbell County Board of Commissioners concur with this finding and the related audit recommendation. Campbell County perpetually evaluates, updates, and compiles formal written policies and procedures for grants administration. The grants administration policy is consistent with the requirements of Uniform Guidance, as documented within the previously compiled and adopted County Uniform Guidance implementation package. In response to the criteria and condition of the finding regarding the written risk assessment was performed for the overall program and for the subrecipients. However, the written formal documentation was not retained for three of the four subrecipients through oversight. Formal checklists will be compiled and maintained within each grant file to ensure compliance with Guidance and retention of relevant documentation. The following individuals can be contacted for further information: Commissioner’s Office: Shelly Edwards, Chief Finance Executive, Sandra Beeman, Administrative Director and Kristin Young, Grants Management Specialist
FAC accepted this audit on August 29, 2023 — management decision was due February 29, 2024.
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
2021-004 - SUBRECIPIENT MONITORING - CORONAVIRUS RELIEF FUND, FALN 21.019 CRITERIA - 2 CFR PART 200.331 CONTAINS THE REQUIREMENTS FOR PASS-THROUGH ENTITIES. ORGANIZATIONS ARE REQUIRED 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. CONDITION - THE COUNTY DID NOT FOLLOW THEIR POLICY FOR EVALUATING POTENTIAL SUBGRANTEES' RISK OF NONCOMPLIANCE PRIOR TO AWARD OF SUBGRANTS FOR PURPOSES OF DETERMINING THE APPROPRIATE SUBRECIPIENT MONITORING RELATED TO THIS GRANT. CAUSE - THE COUNTY IS AWARE OF THE REQUIREMENTS OF UNIFORM GUIDANCE RELATED TO PASS-THROUGH ENTITIES' RESPONSIBILITY TO PERFORM AND RETAIN WRITTEN RISK ASSESSMENT AS PART OF SUBRECIPIENT MONITORING. HOWEVER, DUE TO THE LACK OF INITIAL GUIDANCE FOR THIS PROGRAM AND THE LOW FREQUENCY WITH WHICH THEY PASS THROUGH MONEY TO SUBRECIPIENTS, THE COUNTY POLICY WAS OVERLOOKED. EFFECT - THE COUNTY FAILED TO COMPLY WITH UNIFORM GUIDANCE REQUIREMENTS AND THEIR OWN POLICY WITH RESPECT TO EVALUATING THE RISK OF NONCOMPLIANCE WITH FEDERAL STATUTES, REGULATIONS, AND THE TERMS AND CONDITIONS OF THE SUBAWARD FOR EACH RECIPIENT. THEREFORE, NO SUBRECIPIENT MONITORING WAS PERFORMED RELATED TO THIS GRANT. CONTEXT - THE COUNTY DOES HAVE POLICIES IN PLACE IN CONFORMITY WITH THE FEDERAL UNIFORM GUIDANCE CRITERIA RELATING TO EVALUATING THE RISK OF NONCOMPLIANCE, PRIOR TO AWARDING SUBGRANTS. THE POLICIES WERE JUST NOT FOLLOWED IN RELATION TO THIS GRANT. RECOMMENDATION - WE RECOMMEND THAT THE COUNTY FOLLOW THEIR IMPLEMENTED RISK ASSESSMENT PROCEDURES AS PART OF THE SUBGRANT PROCESS SO THAT SUBRECIPIENTS CAN BE MONITORED AS REQUIRED BY 2 CFR 200.331. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
Show full finding ▾Hide full finding ▴2021-004 - SUBRECIPIENT MONITORING - CORONAVIRUS RELIEF FUND, FALN 21.019 CRITERIA - 2 CFR PART 200.331 CONTAINS THE REQUIREMENTS FOR PASS-THROUGH ENTITIES. ORGANIZATIONS ARE REQUIRED 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. CONDITION - THE COUNTY DID NOT FOLLOW THEIR POLICY FOR EVALUATING POTENTIAL SUBGRANTEES' RISK OF NONCOMPLIANCE PRIOR TO AWARD OF SUBGRANTS FOR PURPOSES OF DETERMINING THE APPROPRIATE SUBRECIPIENT MONITORING RELATED TO THIS GRANT. CAUSE - THE COUNTY IS AWARE OF THE REQUIREMENTS OF UNIFORM GUIDANCE RELATED TO PASS-THROUGH ENTITIES' RESPONSIBILITY TO PERFORM AND RETAIN WRITTEN RISK ASSESSMENT AS PART OF SUBRECIPIENT MONITORING. HOWEVER, DUE TO THE LACK OF INITIAL GUIDANCE FOR THIS PROGRAM AND THE LOW FREQUENCY WITH WHICH THEY PASS THROUGH MONEY TO SUBRECIPIENTS, THE COUNTY POLICY WAS OVERLOOKED. EFFECT - THE COUNTY FAILED TO COMPLY WITH UNIFORM GUIDANCE REQUIREMENTS AND THEIR OWN POLICY WITH RESPECT TO EVALUATING THE RISK OF NONCOMPLIANCE WITH FEDERAL STATUTES, REGULATIONS, AND THE TERMS AND CONDITIONS OF THE SUBAWARD FOR EACH RECIPIENT. THEREFORE, NO SUBRECIPIENT MONITORING WAS PERFORMED RELATED TO THIS GRANT. CONTEXT - THE COUNTY DOES HAVE POLICIES IN PLACE IN CONFORMITY WITH THE FEDERAL UNIFORM GUIDANCE CRITERIA RELATING TO EVALUATING THE RISK OF NONCOMPLIANCE, PRIOR TO AWARDING SUBGRANTS. THE POLICIES WERE JUST NOT FOLLOWED IN RELATION TO THIS GRANT. RECOMMENDATION - WE RECOMMEND THAT THE COUNTY FOLLOW THEIR IMPLEMENTED RISK ASSESSMENT PROCEDURES AS PART OF THE SUBGRANT PROCESS SO THAT SUBRECIPIENTS CAN BE MONITORED AS REQUIRED BY 2 CFR 200.331. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2021-004 - SUBRECIPIENT MONITORING - CORONAVIRUS RELIEF FUND, FALN 21.019 CONDITION/CONTEXT/CAUSE: 2 CFR PART 200.331 CONTAINS THE REQUIREMENTS FOR PASS THROUGH ENTITIES. ORGANIZATIONS ARE REQUIRED TO EVALUATE EACH SUBRECIPIENT'S RISK OF NON-COMPLIANCE WITH FEDERAL STATUTES, REGULATIONS AND THE TERMS AND CONDITIONS OF THE SUBAWARD FOR PURPOSES OF DETERMINING THE APPROPRIATE SUBRECIPIENT MONITORING. IN THE AUDITOR'S OPINION, THE COUNTY DID NOT FOLLOW ITS POLICY FOR EVALUATING POTENTIAL SUBGRANTEES' RISK OF NON-COMPLIANCE PRIOR TO AWARD OF SUBGRANTS RELATED TO THIS PROGRAM. THE COUNTY IS AWARE OF THE UNIFORM GUIDANCE REQUIREMENTS AND THE RESPONSIBILITY TO PERFORM AND RETAIN A WRITTEN RISK ASSESSMENT, HOWEVER, DUE TO THE INITIAL LACK OF GUIDANCE FOR THIS PROGRAM AND THE LOW FREQUENCY WITH WHICH THEY PASS THROUGH MONEY TO SUBRECIPIENTS, THE COUNTY POLICY WAS OVERLOOKED. CORRECTIVE ACTION PLANNED: THIS WAS A FUNDING SOURCE DISTRIBUTED THROUGH THE STATE OF WYOMING. THE TIME BETWEEN NOTICE OF THE AVAILABLE FUNDING AND DISTRIBUTION TO QUALIFYING CHARITABLE ORGANIZATIONS WAS EXTREMELY BRIEF. EMERGENCY RULES ADOPTED BY THE STATE OF WYOMING WERE FOLLOWED AND THE REQUIRED CERTIFICATIONS FROM RECIPIENTS WERE OBTAINED. MANY OF THE RECIPIENTS HAD ALREADY COMPLETED RISK ASSESSMENTS AND THE FUNDS DISTRIBUTED WERE REIMBURSEMENT OF QUALIFYING EXPENSES SO RISK WAS INHERENTLY LOW. CAROL SEEGER, ADMINISTRATIVE DIRECTOR, CAN BE CONTACTED FOR MORE INFORMATION.
FAC accepted this audit on January 18, 2021 — management decision was due July 18, 2021.
2020-002 REPORTING OF THE COUNTY AND DISCRETELY PRESENTED COMPONENT UNITS' CAPITAL ASSETS CRITERIA - THE CONTROL DEFICIENCY EXISTS AS COUNTY PERSONNEL DID NOT PROPERLY ACCOUNT FOR ALL CHANGES TO THE CAPITAL ASSET AND DEPRECIATION LISTING, WHICH WERE SIGNIFICANT TO THE COUNTY'S FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GAAP. CONDITION - IN OUR JUDGEMENT, THE COUNTY'S ACCOUNTING PERSONNEL IN THE COURSE OF THEIR ASSIGNED DUTIES ARE NOT ACCURATELY INCLUDING CAPITAL ASSET ADDITIONS AND DELETIONS ON THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. AT JUNE 30, 2020, CAPITAL ASSET AND RELATED ACCUMULATED DEPRECIATION BEGINNING BALANCES DID NOT AGREE TO PRIOR YEAR ENDING BALANCES, DEPRECIATION ON ASSETS TRANSFERRED AND DISPOSED OF IN THE CURRENT YEAR WAS INCORRECTLY CALCULATED, AND FORMULAS IN THE SPREADSHEET WERE INCORRECT LEADING TO INCORRECT DEPRECIATION AMOUNTS AND TOTALS. CAUSE - IN OUR JUDGEMENT, THE COUNTY PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO ACCURATELY UPDATE AND REVIEW THE CAPITAL ASSET AND DEPRECIATION LISTING. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE COUNTY NOT ACCURATELY PREPARING THE CAPITAL ASSET AND DEPRECIATION LISTING. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO THE CAPITAL ASSET AND DEPRECIATION LISTING FOR BOTH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2019-002. RECOMMENDATION - IT IS OUR RECOMMENDATION THAT THE COUNTY'S CAPITAL ASSET LISTING BE REVIEWED AT LEAST ANNUALLY AT THE END OF THE YEAR BY DEPARTMENT HEADS AND DISCRETELY PRESENTED COMPONENT UNIT PERSONNEL. THESE INDIVIDUALS SHOULD VERIFY THAT ALL ASSETS INCLUDED IN THEIR PORTION OF THE LISTING ARE STILL IN SERVICE AND RELAY ANY NECESSARY CHANGES TO THE DEPARTMENT AND INDIVIDUAL IN CHARGE OF COMPILING THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. VIEWS OF RESPONSIBLE OFFICALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
Show full finding ▾Hide full finding ▴2020-002 REPORTING OF THE COUNTY AND DISCRETELY PRESENTED COMPONENT UNITS' CAPITAL ASSETS CRITERIA - THE CONTROL DEFICIENCY EXISTS AS COUNTY PERSONNEL DID NOT PROPERLY ACCOUNT FOR ALL CHANGES TO THE CAPITAL ASSET AND DEPRECIATION LISTING, WHICH WERE SIGNIFICANT TO THE COUNTY'S FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GAAP. CONDITION - IN OUR JUDGEMENT, THE COUNTY'S ACCOUNTING PERSONNEL IN THE COURSE OF THEIR ASSIGNED DUTIES ARE NOT ACCURATELY INCLUDING CAPITAL ASSET ADDITIONS AND DELETIONS ON THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. AT JUNE 30, 2020, CAPITAL ASSET AND RELATED ACCUMULATED DEPRECIATION BEGINNING BALANCES DID NOT AGREE TO PRIOR YEAR ENDING BALANCES, DEPRECIATION ON ASSETS TRANSFERRED AND DISPOSED OF IN THE CURRENT YEAR WAS INCORRECTLY CALCULATED, AND FORMULAS IN THE SPREADSHEET WERE INCORRECT LEADING TO INCORRECT DEPRECIATION AMOUNTS AND TOTALS. CAUSE - IN OUR JUDGEMENT, THE COUNTY PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO ACCURATELY UPDATE AND REVIEW THE CAPITAL ASSET AND DEPRECIATION LISTING. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE COUNTY NOT ACCURATELY PREPARING THE CAPITAL ASSET AND DEPRECIATION LISTING. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO THE CAPITAL ASSET AND DEPRECIATION LISTING FOR BOTH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2019-002. RECOMMENDATION - IT IS OUR RECOMMENDATION THAT THE COUNTY'S CAPITAL ASSET LISTING BE REVIEWED AT LEAST ANNUALLY AT THE END OF THE YEAR BY DEPARTMENT HEADS AND DISCRETELY PRESENTED COMPONENT UNIT PERSONNEL. THESE INDIVIDUALS SHOULD VERIFY THAT ALL ASSETS INCLUDED IN THEIR PORTION OF THE LISTING ARE STILL IN SERVICE AND RELAY ANY NECESSARY CHANGES TO THE DEPARTMENT AND INDIVIDUAL IN CHARGE OF COMPILING THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. VIEWS OF RESPONSIBLE OFFICALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2020-002 - Reporting of the County and Discretely Presented Component Unit's Capital Assets Condition/Context: In our judgement, the County's accounting personnel in the course of their assigned duties are not accurately including capital asset addition and deletions on the County's capital asset and depreciation listing. At June 30, 2020, capital asset and related accumulated depreciation beginning balances did not agree to prior year ending balances, depreciation on assets transferred and disposed of in the current year was incorrectly calculated, and formulas in the spreadsheet were incorrect leading to incorrect depreciation amounts and totals. Corrective Action Planned: The County is undergoing a transition in its capital asset accounting and financial reporting functions through implementation of a new software program which should greatly assist in the County's asset management systems. New policies and procedures will be implemented through this process. The County has engaged the services of a governmental accounting firm to assist in this transition. At the time of this writing, they are working on our asset management and depreciation methods. The County's capital asset listing will continue to be reviewed annually by Department heads and Discretely Presented Component Unit personnel to verify that all assets included in their portion of the listing are still in service and relay necessary information regarding changes to the department and individual charged with compiling the County's capital asset and depreciation listing. The annual review is currently being implemented. The new software management system transition is expected to be completed by the end of this calendar year. Carol Seeger, Administrative Director, may be contacted for more information.
2019-002
2020-005 UNIFORM GUIDANCE PROCUREMENT STANDARDS CRITERIA - ONE SIGNIFICANT PROVISION OF THE UNIFORM GUIDANCE THAT AFFECTS CAMPBELL COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY SENIOR CITIZENS' CENTER FOUNDATION AND CAMPBELL COUNTY LIBRARY FOUNDATION BECAUSE THEY ARE NOT LIKELY TO EVER RECEIVE FEDERAL FUNDS) IS THE REQUIREMENT TO FOLLOW PRESCRIBED PROCUREMENT STANDARDS UNDER 2 CFR SECTIONS 200.318 THROUGH 200.326. UNDER THE NEW PROCUREMENT STANDARDS, THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS ARE REQUIRED TO HAVE A DOCUMENTED PURCHASING POLICY, WHICH AT A MINIMUM, INCORPORATES THE PROVISIONS OF THE UNIFORM GUIDANCE. CONDITION - THE OFFICE OF MANAGEMENT AND BUDGET (OMB) REVISED REGULATIONS APPLICABLE TO FEDERALLY FUNDED PROGRAMS. THE NEW REGULATIONS ARE CONTAINED IN TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). THE UNIFORM GUIDANCE INCLUDES NOT ONLY PROTOCOLS FOR PROGRAM MANAGEMENT AND ADMINISTRATION, BUT ALSO UPDATED COMPLIANCE REGULATIONS FOR FEDERAL AWARDS. THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DID NOT HAVE A FORMAL WRITTEN PROCUREMENT POLICY THAT INCORPORATES ALL PROVISIONS OF THE UNIFORM GUIDANCE PROCUREMENT STANDARDS UNTIL DECEMBER, 2019. CAUSE - LACK OF OVERSIGHT, AWARENESS, OR UNDERSTANDING OF ALL OF THE SPECIFIC REQUIREMENTS UNDER THE UNIFORM GUIDANCE AND APPLICABLE CFR SECTIONS RESULTED IN THE USE OF A PROCUREMENT POLICY WHICH DID NOT INCLUDE ALL ELEMENTS REQUIRED UNDER UNIFORM GUIDANCE. EFFECT - A LACK OF DOCUMENTED POLICIES INCREASED OVERALL RISK OF NONCOMPLIANCE AS IT RELATES TO FEDERAL PROCUREMENT UNTIL DECEMBER, 2019. CONTEXT - ALTHOUGH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DID NOT HAVE POLICIES IN PLACE IN CONFORMITY WITH ALL OF THE FEDERAL UNIFORM GUIDANCE CRITERIA, THEY DID FOLLOW THEIR OWN PROCEDURES AS IT RELATES TO THE CONTRACTS UNDER THE PROCUREMENTS APPLICABLE TO THE COUNTY'S MAJOR PROGRAMS. THEIR PROCUREMENT POLICY INCORPORATED THE MAJORITY OF THE REQUIRED ELEMENTS PRIOR TO DECEMBER, 2019. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDIN 2019-005. RECOMMENDATION - WE RECOMMENDED THAT MANAGEMENT ESTABLISH A WRITTEN POLICY THAT ADDRESSES ALL OF THE PROCUREMENT REQUIREMENTS FOR FEDERAL PROGRAMS AS IDENTIFIED IN 2 CFR SECTIONS 200.318 THROUGH 200.326 AND MAINTAIN ADEQUATE SUPPORTING DOCUMENTATION AND RECORDS THE DOCUMENT HISTORY AND METHODS OF PROCUREMENT AND THE PROCEDURES PERFORMED BY COMPLYING WITH THESE CFR SECTIONS. THIS POLICY WAS IMPLEMENTED IN DECEMBER, 2019. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
Show full finding ▾Hide full finding ▴2020-005 UNIFORM GUIDANCE PROCUREMENT STANDARDS CRITERIA - ONE SIGNIFICANT PROVISION OF THE UNIFORM GUIDANCE THAT AFFECTS CAMPBELL COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY SENIOR CITIZENS' CENTER FOUNDATION AND CAMPBELL COUNTY LIBRARY FOUNDATION BECAUSE THEY ARE NOT LIKELY TO EVER RECEIVE FEDERAL FUNDS) IS THE REQUIREMENT TO FOLLOW PRESCRIBED PROCUREMENT STANDARDS UNDER 2 CFR SECTIONS 200.318 THROUGH 200.326. UNDER THE NEW PROCUREMENT STANDARDS, THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS ARE REQUIRED TO HAVE A DOCUMENTED PURCHASING POLICY, WHICH AT A MINIMUM, INCORPORATES THE PROVISIONS OF THE UNIFORM GUIDANCE. CONDITION - THE OFFICE OF MANAGEMENT AND BUDGET (OMB) REVISED REGULATIONS APPLICABLE TO FEDERALLY FUNDED PROGRAMS. THE NEW REGULATIONS ARE CONTAINED IN TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). THE UNIFORM GUIDANCE INCLUDES NOT ONLY PROTOCOLS FOR PROGRAM MANAGEMENT AND ADMINISTRATION, BUT ALSO UPDATED COMPLIANCE REGULATIONS FOR FEDERAL AWARDS. THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DID NOT HAVE A FORMAL WRITTEN PROCUREMENT POLICY THAT INCORPORATES ALL PROVISIONS OF THE UNIFORM GUIDANCE PROCUREMENT STANDARDS UNTIL DECEMBER, 2019. CAUSE - LACK OF OVERSIGHT, AWARENESS, OR UNDERSTANDING OF ALL OF THE SPECIFIC REQUIREMENTS UNDER THE UNIFORM GUIDANCE AND APPLICABLE CFR SECTIONS RESULTED IN THE USE OF A PROCUREMENT POLICY WHICH DID NOT INCLUDE ALL ELEMENTS REQUIRED UNDER UNIFORM GUIDANCE. EFFECT - A LACK OF DOCUMENTED POLICIES INCREASED OVERALL RISK OF NONCOMPLIANCE AS IT RELATES TO FEDERAL PROCUREMENT UNTIL DECEMBER, 2019. CONTEXT - ALTHOUGH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DID NOT HAVE POLICIES IN PLACE IN CONFORMITY WITH ALL OF THE FEDERAL UNIFORM GUIDANCE CRITERIA, THEY DID FOLLOW THEIR OWN PROCEDURES AS IT RELATES TO THE CONTRACTS UNDER THE PROCUREMENTS APPLICABLE TO THE COUNTY'S MAJOR PROGRAMS. THEIR PROCUREMENT POLICY INCORPORATED THE MAJORITY OF THE REQUIRED ELEMENTS PRIOR TO DECEMBER, 2019. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDIN 2019-005. RECOMMENDATION - WE RECOMMENDED THAT MANAGEMENT ESTABLISH A WRITTEN POLICY THAT ADDRESSES ALL OF THE PROCUREMENT REQUIREMENTS FOR FEDERAL PROGRAMS AS IDENTIFIED IN 2 CFR SECTIONS 200.318 THROUGH 200.326 AND MAINTAIN ADEQUATE SUPPORTING DOCUMENTATION AND RECORDS THE DOCUMENT HISTORY AND METHODS OF PROCUREMENT AND THE PROCEDURES PERFORMED BY COMPLYING WITH THESE CFR SECTIONS. THIS POLICY WAS IMPLEMENTED IN DECEMBER, 2019. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2020-005 - Uniform Guidance Procurement Standards The Office of Management and Budget (OMB) revised regulations applicable to federally funded program contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance) require protocols for program management and administration with updated compliance regulations for federal awards. The County's policy and its Discretely Presented Component Units did not have a formal written policy in place that incorporates all provisions of the Uniform Guidance procurement standards. Corrective Action Planned: The County's policy was revised and amended effective December 17, 2019 which includes all provisions of the revised Uniform Guidance. Carol Seeger, Administrative Director, can be contacted for more information.
2019-005
2020-006 SUBRECIPIENT MONITORING - COMMUNITY SERVICES BLOCK GRANT, CFDA 93.569 CRITERIA - 2 CFR PART 200.331 CONTAINS THE REQUIREMENTS FOR PASS-THROUGH ENTITIES. ORGANIZATIONS ARE REQUIRED 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. CONDITION - THE COUNTY DID NOT HAVE DOCUMENTED POLICIES OR PROCEDURES FOR EVALUATING POTENTIAL SUBGRANTEES' RISK OF NONCOMPLIANCE PRIOR TO AWARD OF SUBGRANTS FOR PURPOSES OF DETERMINING THE APPROPRIATE SUBRECIPIENT MONITORING UNTIL DECEMBER, 2019. CAUSE - THE COUNTY WAS NOT AWARE OF THE REQUIREMENTS OF UNIFORM GUIDANCE RELATED TO PASS-THROUGH ENTITIES' RESPONSIBILITY TO PERFORM AND RETAIN WRITTEN RISK ASSESSMENT AS PART OF SUBRECIPIENT MONITORING UNTIL THE NONCOMPLIANCE WAS BROUGHT TO THEIR ATTENTION DURING THE PRIOR YEAR AUDIT. EFFECT - THE COUNTY FAILED TO COMPLY WITH UNIFORM GUIDANCE REQUIREMENTS WITH RESPECT TO EVALUATING THE RISK OF NONCOMPLIANCE WITH FEDERAL STATUTES, REGULATIONS, AND THE TERMS AND CONDITIONS OF THE SUBAWARD FOR EACH RECIPIENT. THEREFORE, THE SUBRECIPIENT MONITORING PERFORMED PRIOR TO DECEMBER, 2019 WAS NOT TAILORED TO THE RISKS PRESENT IN THEIR SUBRECIPIENT ENTITIES. CONTEXT - THE COUNTY DID NOT HAVE POLICIES IN PLACE IN CONFORMITY WITH THE FEDERAL UNIFORM GUIDANCE CRITERIA RELATING TO EVALUATING THE RISK OF NONCOMPLIANCE, PRIOR TO AWARDING SUBGRANTS UNTIL DECEMBER, 2019. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2019-006. RECOMMENDATION - WE RECOMMEND THAT THE COUNTY IMPLEMENT RISK ASSESSMENT PROCEDURES AS PART OF THE SUBGRANT PROCESS SO THAT SUBRECIPIENTS CAN BE MONITORED AS REQUIRED BY 2 CFR 200.331. WRITTEN DOCUMENTATION OF THE SUBRECIPIENT'S RISK OF NONCOMPLIANCE IS NOW COMPLETED AND MAINTAINED PRIOR TO AWARD APPROVAL STARTING IN DECEMBER, 2019. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
Show full finding ▾Hide full finding ▴2020-006 SUBRECIPIENT MONITORING - COMMUNITY SERVICES BLOCK GRANT, CFDA 93.569 CRITERIA - 2 CFR PART 200.331 CONTAINS THE REQUIREMENTS FOR PASS-THROUGH ENTITIES. ORGANIZATIONS ARE REQUIRED 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. CONDITION - THE COUNTY DID NOT HAVE DOCUMENTED POLICIES OR PROCEDURES FOR EVALUATING POTENTIAL SUBGRANTEES' RISK OF NONCOMPLIANCE PRIOR TO AWARD OF SUBGRANTS FOR PURPOSES OF DETERMINING THE APPROPRIATE SUBRECIPIENT MONITORING UNTIL DECEMBER, 2019. CAUSE - THE COUNTY WAS NOT AWARE OF THE REQUIREMENTS OF UNIFORM GUIDANCE RELATED TO PASS-THROUGH ENTITIES' RESPONSIBILITY TO PERFORM AND RETAIN WRITTEN RISK ASSESSMENT AS PART OF SUBRECIPIENT MONITORING UNTIL THE NONCOMPLIANCE WAS BROUGHT TO THEIR ATTENTION DURING THE PRIOR YEAR AUDIT. EFFECT - THE COUNTY FAILED TO COMPLY WITH UNIFORM GUIDANCE REQUIREMENTS WITH RESPECT TO EVALUATING THE RISK OF NONCOMPLIANCE WITH FEDERAL STATUTES, REGULATIONS, AND THE TERMS AND CONDITIONS OF THE SUBAWARD FOR EACH RECIPIENT. THEREFORE, THE SUBRECIPIENT MONITORING PERFORMED PRIOR TO DECEMBER, 2019 WAS NOT TAILORED TO THE RISKS PRESENT IN THEIR SUBRECIPIENT ENTITIES. CONTEXT - THE COUNTY DID NOT HAVE POLICIES IN PLACE IN CONFORMITY WITH THE FEDERAL UNIFORM GUIDANCE CRITERIA RELATING TO EVALUATING THE RISK OF NONCOMPLIANCE, PRIOR TO AWARDING SUBGRANTS UNTIL DECEMBER, 2019. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2019-006. RECOMMENDATION - WE RECOMMEND THAT THE COUNTY IMPLEMENT RISK ASSESSMENT PROCEDURES AS PART OF THE SUBGRANT PROCESS SO THAT SUBRECIPIENTS CAN BE MONITORED AS REQUIRED BY 2 CFR 200.331. WRITTEN DOCUMENTATION OF THE SUBRECIPIENT'S RISK OF NONCOMPLIANCE IS NOW COMPLETED AND MAINTAINED PRIOR TO AWARD APPROVAL STARTING IN DECEMBER, 2019. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2020-006 - Subrecipient Monitoring - Community Services Block Grant, CFDA 93.569 Condition/Context: The County does not have documented subrecipient monitoring policies or procedures for identifying subawards, evaluating risk of noncompliance, and performing monitoring based on identified risks. Corrective Action Planned: Effective December of 2019, the County has implemented risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Carol Seeger, Administrative Director, can be contacted for more information.
2019-006
FAC accepted this audit on January 26, 2020 — management decision was due July 26, 2020.
2019-001 SEGREGATION OF DUTIES IN DISCRETELY PRESENTED COMPONENT UNITS CRITERIA - A GOOD SYSTEM OF INTERNAL CONTROL CONTEMPLATES AN ADEQUATE SEGREGATION OF DUTIES SO THAT NO ONE INDIVIDUAL HANDLES A TRANSACTION FROM ITS INCEPTION TO ITS COMPLETION. CONDITION - THE DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION PROJECT JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CITIZENS' CENTER, LIBRARY FOUNDATION, AND CAMPBELL COUNTY JOINT POWERS FIRE BOARD), DO NOT HAVE ADEQUATE INTERNAL ACCOUNTING CONTROL DUE TO INADEQUATE SEGREGATION OF DUTIES. THIS LACK OF SEGREGATION OF DUTIES DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT IF PRESENT. DUE TO THE SIZE OF THE DISCRETELY PRESENTED COMPONENT UNITS' STAFF IT IS ANTICIPATED THAT THIS WILL BE AN ONGOING FINDING. CAUSE - THE DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CITIZENS' CENTER, LIBRARY FOUNDATION AND CAMPBELL COUNTY JOINT POWERS FIRE BOARD) DO NOT HAVE ADEQUATE INTERNAL ACCOUNTING CONTROL DUE TO INADEQUATE SEGREGATION OF DUTIES, WHICH RESULTS FROM A SMALL STAFF SIZE. EFFECT - THE LACK OF SEGREGATION OF DUTIES DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. CONTEXT - THE DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION PROJECTS JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CITIZENS' CENTER, LIBRARY FOUNDATION AND CAMPBELL COUNTY JOINT POWERS FIRE BOARD) EACH HAVE LIMITED EMPLOYEES; THE SMALL STAFF SIZE DOES NOT PROVIDE ADEQUATE SEGREGATION OF DUTIES. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2018-001. RECOMMENDATION - IN OUR JUDGEMENT, MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE NEED TO UNDERSTAND THE IMPORTANCE OF THIS COMMUNICATION. HOWEVER, DUE TO THE LACK OF RESOURCES AVAILABLE TO MANAGEMENT TO CORRECT THIS WEAKNESS OF SEGREGATION OF DUTIES, WE RECOMMEND MANAGEMENT MITIGATE THIS WEAKNESS WITH COMPENSATING CONTROLS SUCH AS CLOSE SUPERVISION AND MONITORING BY MANAGEMENT OF THE GOVERNING BOARDS OF THESE ENTITIES. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
Show full finding ▾Hide full finding ▴2019-001 SEGREGATION OF DUTIES IN DISCRETELY PRESENTED COMPONENT UNITS CRITERIA - A GOOD SYSTEM OF INTERNAL CONTROL CONTEMPLATES AN ADEQUATE SEGREGATION OF DUTIES SO THAT NO ONE INDIVIDUAL HANDLES A TRANSACTION FROM ITS INCEPTION TO ITS COMPLETION. CONDITION - THE DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION PROJECT JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CITIZENS' CENTER, LIBRARY FOUNDATION, AND CAMPBELL COUNTY JOINT POWERS FIRE BOARD), DO NOT HAVE ADEQUATE INTERNAL ACCOUNTING CONTROL DUE TO INADEQUATE SEGREGATION OF DUTIES. THIS LACK OF SEGREGATION OF DUTIES DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT IF PRESENT. DUE TO THE SIZE OF THE DISCRETELY PRESENTED COMPONENT UNITS' STAFF IT IS ANTICIPATED THAT THIS WILL BE AN ONGOING FINDING. CAUSE - THE DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CITIZENS' CENTER, LIBRARY FOUNDATION AND CAMPBELL COUNTY JOINT POWERS FIRE BOARD) DO NOT HAVE ADEQUATE INTERNAL ACCOUNTING CONTROL DUE TO INADEQUATE SEGREGATION OF DUTIES, WHICH RESULTS FROM A SMALL STAFF SIZE. EFFECT - THE LACK OF SEGREGATION OF DUTIES DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT, IF PRESENT. CONTEXT - THE DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION PROJECTS JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CITIZENS' CENTER, LIBRARY FOUNDATION AND CAMPBELL COUNTY JOINT POWERS FIRE BOARD) EACH HAVE LIMITED EMPLOYEES; THE SMALL STAFF SIZE DOES NOT PROVIDE ADEQUATE SEGREGATION OF DUTIES. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2018-001. RECOMMENDATION - IN OUR JUDGEMENT, MANAGEMENT AND THOSE CHARGED WITH GOVERNANCE NEED TO UNDERSTAND THE IMPORTANCE OF THIS COMMUNICATION. HOWEVER, DUE TO THE LACK OF RESOURCES AVAILABLE TO MANAGEMENT TO CORRECT THIS WEAKNESS OF SEGREGATION OF DUTIES, WE RECOMMEND MANAGEMENT MITIGATE THIS WEAKNESS WITH COMPENSATING CONTROLS SUCH AS CLOSE SUPERVISION AND MONITORING BY MANAGEMENT OF THE GOVERNING BOARDS OF THESE ENTITIES. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2019-001 SEGREGATION OF DUTIES IN DISCRETELY PRESENTED COMPONENT UNITS CONDITION/CONTEXT: THE DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION PROJECTS JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CENTER, LIBRARY FOUNDATION AND CAMPBELL COUNTY JOINT POWERS FIRE BOARD) DO NOT HAVE ADEQUATE INTERNAL ACCOUNTING CONTROL DUE TO INADEQUATE SEGREGATION OF DUTIES. THIS LACK OF SEGREGATION OF DUTIES DOES NOT ALLOW MANAGEMENT TO DETECT AND CORRECT A MATERIAL MISSTATEMENT IF PRESENT. DUE TO THE SIZE OF THE DISCRETELY PRESENTED COMPONENT UNITS' STAFF, IT IS ANTICIPATED THAT THIS WILL BE AN ONGOING FINDING. THE DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION PROJECTS JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CENTER, LIBRARY FOUNDATION AND CAMPBELL COUNTY JOINT POWERS FIRE BOARD) EACH HAVE LIMITED EMPLOYEES; THE SMALL STAFF DOES NOT PROVIDE ADEQUATE SEGREGATION OF DUTIES. RECOMMENDATION: IN OUR JUDGEMENT, MANAGEMENT CHARGED WITH GOVERNANCE NEED TO UNDERSTAND THE IMPORTANCE OF THIS COMMUNICATION. HOWEVER, DUE TO THE LACK OF RESOURCES AVAILABLE TO MANAGEMENT TO CORRECT THIS WEAKNESS OF SEGREGATION OF DUTIES, WE RECOMMEND MANAGEMENT MITIGATE THIS WEAKNESS WITH COMPENSATING CONTROLS SUCH AS CLOSE SUPERVISION AND MONITORING BY MANAGEMENT OF THE GOVERNING BOARDS OF THESE ENTITIES. CORRECTIVE ACTION PLANNED: AS RELATED IN PREVIOUS MANAGEMENT RESPONSE TO THIS FINDING, THE COUNTY DOES UNDERSTAND THE IMPORTANCE OF THIS COMMUNICATION AND DOES IMPLEMENT CLOSE SUPERVISION AND MONITORING ACTIVITY, INCLUDING BUT NOT NECESSARILY LIMITED TO, THE FOLLOWING: 1. THE DIRECTORS AND GOVERNING BOARDS REVIEW AND APPROVE ALL PURCHASE ORDERS, INVOICES AND WARRANTS. 2. BUDGET VARIANCE REPORTS ARE REVIEWED AND APPROVED BY THE DIRECTORS AND GOVERNING BOARDS ON A MONTHLY BASIS. 3. BANK STATEMENTS AND CANCELLED CHECKS ARE RECONCILED AND REVIEWED BY DIRECTORS AND GOVERNING BOARDS ON A MONTHLY BASIS. 4. REPORTS TO TAXING AUTHORITIES, AS WELL AS COMPLIANCE REPORTS, ARE REVIEWED AND APPROVED BY THE DIRECTORS AND GOVERNING BOARDS ON A TIMELY BASIS. ADDITIONALLY, THE IMPLEMENTATION OF A NEW SOFTWARE FINANCIAL AND DATA MANAGEMENT ACCOUNTING SYSTEM IS EXPECTED TO PROVIDE ADDITIONAL ASSISTANCE. IMPLEMENTATION OF THIS SYSTEM WILL NECESSARILY REQUIRE TRAINING THROUGHOUT THE ORGANIZATION. COUNTY ALSO PLANS TO CONDUCT EDUCATIONAL/TRAINING WITH KEY PERSONNEL DIRECTLY RELATED TO THE AUDIT AND ITS FINDINGS. IMPLEMENTATION OF THE FIRST PHASE OF THE NEW SYSTEM IS PROJECTED TO BEGIN IN JULY OF 2020. THE TRAINING SPECIFICALLY RELATED TO THE AUDIT AND ITS FINDINGS IS EXPECTED TO OCCUR IN THE COURSE OF THE 2020 FISCAL YEAR. CAROL SEEGER, COMMISSIONER'S ADMINISTRATIVE DIRECTOR; RACHAEL KNUST, CAMPBELL COUNTY TREASURER; AND SUSAN SAUNDERS, CAMPBELL COUNTY CLERK, CAN PROVIDE ADDITIONAL INFORMATION.
2018-001
2019-002 - REPORTING OF THE COUNTY AND DISCRETELY PRESENTED COMPONENT UNITS' CAPITAL ASSETS CRITERIA - THE CONTROL DEFICIENCY EXISTS AS COUNTY PERSONNEL DID NOT PROPERLY ACCOUNT FOR ALL CHANGES TO THE CAPITAL ASSET AND DEPRECIATION LISTING, WHICH WERE SIGNIFICANT TO THE COUNTY'S FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GAAP. CONDITION - IN OUR JUDGEMENT, THE COUNTY'S ACCOUNTING PERSONNEL IN THE COURSE OF THEIR ASSIGNED DUTIES ARE NOT ACCURATELY INCLUDING CAPITAL ASSET ADDITIONS AND DELETIONS ON THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. AT JUNE 30, 2019, CAPITAL ASSET AND RELATED ACCUMULATED DEPRECIATION BEGINNING BALANCES DID NOT AGREE TO PRIOR YEAR ENDING BALANCES, DEPRECIATION ON ASSETS TRANSFERRED OR DISPOSED OF IN THE CURRENT YEAR WAS INCORRECTLY CALCULATED, FORMULAS IN THE SPREADSHEET WERE INCORRECT LEADING TO INCORRECT DEPRECIATION AMOUNTS AND TOTALS, AND CONSTRUCTION IN PROGRESS WAS NOT PROPERLY TRACKED ON PROJECTS FUNDED WITH FEDERAL GRANTS. CAUSE - IN OUR JUDGEMENT, THE COUNTY PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO ACCURATELY UPDATE AND REVIEW THE CAPITAL ASSET AND DEPRECIATION LISTING AND FAILED TO MAINTAIN AN ACCURATE CONSTRUCTION IN PROGRESS LISTING. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE COUNTY NOT ACCURATELY PREPARING THE CAPITAL ASSET AND DEPRECIATION LISTING AND CONSTRUCTION IN PROGRESS LISTING. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO THE CAPITAL ASSET AND DEPRECIATION LISTING AND THE CONSTRUCTION IN PROGRESS LISTING FOR BOTH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2018-002. RECOMMENDATION - IT IS OUR RECOMMENDATION THAT THE COUNTY'S CAPITAL ASSET LISTING BE REVIEWED AT LEAST ANNUALLY AT THE END OF THE YEAR BY DEPARTMENT HEADS AND DISCRETELY PRESENTED COMPONENT UNIT PERSONNEL. THESE INDIVIDUALS SHOULD VERIFY THAT ALL ASSETS INCLUDED IN THEIR PORTION OF THE LISTING ARE STILL IN SERVICE AND RELAY ANY NECESSARY CHANGES TO THE DEPARTMENT AND INDIVIDUAL IN CHARGE OF COMPILING THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. ANY CONSTRUCTION PROJECTS BEING FUNDED THROUGH GRANTS SHOULD ALSO BE REVIEWED TO ENSURE THAT ALL APPLICABLE PROJECTS ARE INCLUDED ON THE CONSTRUCTION IN PROGRESS LISTING. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
Show full finding ▾Hide full finding ▴2019-002 - REPORTING OF THE COUNTY AND DISCRETELY PRESENTED COMPONENT UNITS' CAPITAL ASSETS CRITERIA - THE CONTROL DEFICIENCY EXISTS AS COUNTY PERSONNEL DID NOT PROPERLY ACCOUNT FOR ALL CHANGES TO THE CAPITAL ASSET AND DEPRECIATION LISTING, WHICH WERE SIGNIFICANT TO THE COUNTY'S FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GAAP. CONDITION - IN OUR JUDGEMENT, THE COUNTY'S ACCOUNTING PERSONNEL IN THE COURSE OF THEIR ASSIGNED DUTIES ARE NOT ACCURATELY INCLUDING CAPITAL ASSET ADDITIONS AND DELETIONS ON THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. AT JUNE 30, 2019, CAPITAL ASSET AND RELATED ACCUMULATED DEPRECIATION BEGINNING BALANCES DID NOT AGREE TO PRIOR YEAR ENDING BALANCES, DEPRECIATION ON ASSETS TRANSFERRED OR DISPOSED OF IN THE CURRENT YEAR WAS INCORRECTLY CALCULATED, FORMULAS IN THE SPREADSHEET WERE INCORRECT LEADING TO INCORRECT DEPRECIATION AMOUNTS AND TOTALS, AND CONSTRUCTION IN PROGRESS WAS NOT PROPERLY TRACKED ON PROJECTS FUNDED WITH FEDERAL GRANTS. CAUSE - IN OUR JUDGEMENT, THE COUNTY PERSONNEL, AND THOSE CHARGED WITH GOVERNANCE IN THE COURSE OF THEIR ASSIGNED DUTIES, FAILED TO ACCURATELY UPDATE AND REVIEW THE CAPITAL ASSET AND DEPRECIATION LISTING AND FAILED TO MAINTAIN AN ACCURATE CONSTRUCTION IN PROGRESS LISTING. EFFECT - A POSSIBILITY EXISTS THAT A MATERIAL MISSTATEMENT MAY BE PRESENT AND NOT CORRECTED DUE TO THE COUNTY NOT ACCURATELY PREPARING THE CAPITAL ASSET AND DEPRECIATION LISTING AND CONSTRUCTION IN PROGRESS LISTING. CONTEXT - DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO THE CAPITAL ASSET AND DEPRECIATION LISTING AND THE CONSTRUCTION IN PROGRESS LISTING FOR BOTH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS. REPEAT FINDING - THIS FINDING WAS REPORTED IN THE IMMEDIATELY PRIOR AUDIT AS FINDING 2018-002. RECOMMENDATION - IT IS OUR RECOMMENDATION THAT THE COUNTY'S CAPITAL ASSET LISTING BE REVIEWED AT LEAST ANNUALLY AT THE END OF THE YEAR BY DEPARTMENT HEADS AND DISCRETELY PRESENTED COMPONENT UNIT PERSONNEL. THESE INDIVIDUALS SHOULD VERIFY THAT ALL ASSETS INCLUDED IN THEIR PORTION OF THE LISTING ARE STILL IN SERVICE AND RELAY ANY NECESSARY CHANGES TO THE DEPARTMENT AND INDIVIDUAL IN CHARGE OF COMPILING THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. ANY CONSTRUCTION PROJECTS BEING FUNDED THROUGH GRANTS SHOULD ALSO BE REVIEWED TO ENSURE THAT ALL APPLICABLE PROJECTS ARE INCLUDED ON THE CONSTRUCTION IN PROGRESS LISTING. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2019-002 - REPORTING OF THE COUNTY DISCRETELY PRESENTED COMPONENT UNIT'S CAPITAL ASSETS CONDITION/CONTEXT: IN OUR JUDGEMENT, THE COUNTY'S ACCOUNTING PERSONNEL IN THE COURSE OF THEIR ASSIGNED DUTIES ARE NOT ACCURATELY INCLUDING CAPITAL ASSET ADDITION AND DELETIONS ON THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. AT JUNE 30, 2019, CAPITAL ASSET AND RELATED ACCUMULATED DEPRECIATION BEGINNING BALANCES DID NOT AGREE TO PRIOR YEAR ENDING BALANCES, DEPRECIATION ON ASSETS TRANSFERRED AND DISPOSED OF IN THE CURRENT YEAR WAS INCORRECTLY CALCULATED, FORMULAS IN THE SPREADSHEET WERE INCORRECT LEADING TO INCORRECT DEPRECIATION AMOUNTS AND TOTALS AND CONSTRUCTION IN PROGRESS WAS NOT PROPERLY TRACKED ON PROJECTS FUNDED WITH FEDERAL GRANTS. DURING THE COURSE OF THE AUDIT, THE AUDITOR RECOMMENDED MATERIAL ADJUSTMENTS TO THE CAPITAL ASSET AND DEPRECIATION LISTING AND THE CONSTRUCTION PROGRESS LISTING FOR BOTH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS. RECOMMENDATION: IT IS OUR RECOMMENDATION THAT THE COUNTY'S CAPITAL ASSET LISTING BE REVIEWED AT LEAST ANNUALLY AT THE END OF THE YEAR BY DEPARTMENT HEADS AND DISCRETELY PRESENTED COMPONENT UNIT PERSONNEL. THESE INDIVIDUALS SHOULD VERIFY THAT ALL ASSETS INCLUDED IN THEIR PORTION OF THE LISTING ARE STILL IN SERVICE AND RELAY ANY NECESSARY CHANGES TO THE DEPARTMENT AND INDIVIDUAL IN CHARGE OF COMPILING THE COUNTY'S CAPITAL ASSET AND DEPRECIATION LISTING. ANY CONSTRUCTION PROJECTS BEING FUNDED THROUGH GRANTS SHOULD ALSO BE REVIEWED TO ENSURE THAT ALL APPLICABLE PROJECTS ARE INCLUDED ON THE CONSTRUCTION IN PROGRESS LISTING. CORRECTIVE ACTION PLAN: COUNTY AGREES WITH THE AUDIT FINDINGS AND IS CURRENTLY IN THE PROCESS OF IMPLEMENTING A NEW ASSET MANAGEMENT SYSTEM. THIS WILL INCLUDE THE RECOMMENDED VERIFICATION. THE PROJECT IS BEING PHASED WITH THE FIRST PHASE SCHEDULED TO BE COMPLETED IN JULY OF 2020. CAROL SEEGER, COMMISSIONER'S ADMINISTRATIVE DIRECTOR; BRANDY ELDER, DIRECTOR OF HUMAN RESOURCES AND RISK MANAGEMENT; AND FAYE JORGENSON, BENEFIT SPECIALIST, CAN PROVIDE FURTHER INFORMATION.
2018-002
2019-005 - UNIFORM GUIDANCE PROCUREMENT STANDARDS CRITERIA - ONE SIGNIFICANT PROVISION OF THE UNIFORM GUIDANCE THAT AFFECTS CAMPBELL COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION PROJECTS JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CITIZENS' CENTER FOUNDATION, AND CAMPBELL COUNTY LIBRARY FOUNDATION BECAUSE THEY ARE NOT LIKELY TO EVER RECEIVE FEDERAL FUNDS) IS THE REQUIREMENT TO FOLLOW PRESCRIBED PROCUREMENT STANDARDS UNDER 2 CFR SECTIONS 200.318 THROUGH 200.326. UNDER THE NEW PROCUREMENT STANDARDS, THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS ARE REQUIRED TO HAVE A DOCUMENTED PURCHASING POLICY, WHICH AT A MINIMUM, INCORPORATES THE PROVISIONS OF THE UNIFORM GUIDANCE. CONDITION - THE OFFICE OF MANAGEMENT AND BUDGET (OMB) REVISED REGULATIONS APPLICABLE TO FEDERALLY FUNDED PROGRAMS. THE NEW REGULATIONS ARE CONTAINED IN TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). THE UNIFORM GUIDANCE INCLUDES NOT ONLY PROTOCOLS FOR PROGRAM MANAGEMENT AND ADMINISTRATION, BUT ALSO UPDATED COMPLIANCE REGULATIONS FOR FEDERAL AWARDS. CURRENTLY, THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DO NOT HAVE A FORMAL WRITTEN PROCUREMENT POLICY THAT INCORPORATES ALL PROVISIONS OF THE UNIFORM GUIDANCE PROCUREMENT STANDARDS. CAUSE - LACK OF OVERSIGHT, AWARENESS, OR UNDERSTANDING OF ALL OF THE SPECIFIC REQUIREMENTS UNDER THE UNIFORM GUIDANCE AND APPLICABLE CFR SECTIONS RESULTED IN THE USE OF A PROCUREMENT POLICY WHICH DID NOT INCLUDE ALL ELEMENTS REQUIRED UNDER UNIFORM GUIDANCE. EFFECT - A LACK OF DOCUMENTED POLICIES INCREASES THE OVERALL RISK OF NONCOMPLIANCE AS IT RELATES TO FEDERAL PROCUREMENT. CONTEXT - ALTHOUGH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DID NOT HAVE POLICIES IN PLACE IN CONFORMITY WITH ALL OF THE FEDERAL UNIFORM GUIDANCE CRITERIA, THEY DID FOLLOW THEIR OWN PROCEDURES AS IT RELATES TO THE CONTRACTS UNDER THE PROCUREMENTS APPLICABLE TO THE COUNTY'S MAJOR PROGRAMS. THEIR PROCUREMENT POLICY INCORPORATED THE MAJORITY OF THE REQUIRED ELEMENTS. RECOMMENDATION - WE RECOMMEND THAT MANAGEMENT ESTABLISH A WRITTEN POLICY THAT ADDRESSES ALL OF THE PROCUREMENT REQUIREMENTS FOR FEDERAL PROGRAMS AS IDENTIFIED IN 2 CFR SECTIONS 200.318 THROUGH 200.326 AND MAINTAIN ADEQUATE SUPPORTING DOCUMENTATION AND RECORDS THE DOCUMENT HISTORY AND METHODS OF PROCUREMENT AND THE PROCEDURES PERFORMED BY COMPLYING WITH THESE CFR SECTIONS.VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
Show full finding ▾Hide full finding ▴2019-005 - UNIFORM GUIDANCE PROCUREMENT STANDARDS CRITERIA - ONE SIGNIFICANT PROVISION OF THE UNIFORM GUIDANCE THAT AFFECTS CAMPBELL COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS (EXCLUDING THE CAMPBELL COUNTY RECREATION PROJECTS JOINT POWERS BOARD, CAMPBELL COUNTY SENIOR CITIZENS' CENTER FOUNDATION, AND CAMPBELL COUNTY LIBRARY FOUNDATION BECAUSE THEY ARE NOT LIKELY TO EVER RECEIVE FEDERAL FUNDS) IS THE REQUIREMENT TO FOLLOW PRESCRIBED PROCUREMENT STANDARDS UNDER 2 CFR SECTIONS 200.318 THROUGH 200.326. UNDER THE NEW PROCUREMENT STANDARDS, THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS ARE REQUIRED TO HAVE A DOCUMENTED PURCHASING POLICY, WHICH AT A MINIMUM, INCORPORATES THE PROVISIONS OF THE UNIFORM GUIDANCE. CONDITION - THE OFFICE OF MANAGEMENT AND BUDGET (OMB) REVISED REGULATIONS APPLICABLE TO FEDERALLY FUNDED PROGRAMS. THE NEW REGULATIONS ARE CONTAINED IN TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). THE UNIFORM GUIDANCE INCLUDES NOT ONLY PROTOCOLS FOR PROGRAM MANAGEMENT AND ADMINISTRATION, BUT ALSO UPDATED COMPLIANCE REGULATIONS FOR FEDERAL AWARDS. CURRENTLY, THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DO NOT HAVE A FORMAL WRITTEN PROCUREMENT POLICY THAT INCORPORATES ALL PROVISIONS OF THE UNIFORM GUIDANCE PROCUREMENT STANDARDS. CAUSE - LACK OF OVERSIGHT, AWARENESS, OR UNDERSTANDING OF ALL OF THE SPECIFIC REQUIREMENTS UNDER THE UNIFORM GUIDANCE AND APPLICABLE CFR SECTIONS RESULTED IN THE USE OF A PROCUREMENT POLICY WHICH DID NOT INCLUDE ALL ELEMENTS REQUIRED UNDER UNIFORM GUIDANCE. EFFECT - A LACK OF DOCUMENTED POLICIES INCREASES THE OVERALL RISK OF NONCOMPLIANCE AS IT RELATES TO FEDERAL PROCUREMENT. CONTEXT - ALTHOUGH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DID NOT HAVE POLICIES IN PLACE IN CONFORMITY WITH ALL OF THE FEDERAL UNIFORM GUIDANCE CRITERIA, THEY DID FOLLOW THEIR OWN PROCEDURES AS IT RELATES TO THE CONTRACTS UNDER THE PROCUREMENTS APPLICABLE TO THE COUNTY'S MAJOR PROGRAMS. THEIR PROCUREMENT POLICY INCORPORATED THE MAJORITY OF THE REQUIRED ELEMENTS. RECOMMENDATION - WE RECOMMEND THAT MANAGEMENT ESTABLISH A WRITTEN POLICY THAT ADDRESSES ALL OF THE PROCUREMENT REQUIREMENTS FOR FEDERAL PROGRAMS AS IDENTIFIED IN 2 CFR SECTIONS 200.318 THROUGH 200.326 AND MAINTAIN ADEQUATE SUPPORTING DOCUMENTATION AND RECORDS THE DOCUMENT HISTORY AND METHODS OF PROCUREMENT AND THE PROCEDURES PERFORMED BY COMPLYING WITH THESE CFR SECTIONS.VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2019-005 - UNIFORM GUIDANCE PROCUREMENT STANDARDS CONDITION/CONTEXT - THE OFFICE OF MANAGEMENT AND BUDGET (OMB) REVISED REGULATIONS APPLICABLE TO FEDERALLY FUNDED PROGRAMS. THE NEW REGULATIONS ARE CONTAINED IN TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE). THE UNIFORM GUIDANCE INCLUDES NOT ONLY PROTOCOLS FOR PROGRAM MANAGEMENT AND ADMINISTRATION, BUT ALSO UPDATED COMPLIANCE REGULATIONS FOR FEDERAL AWARDS. CURRENTLY, THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DO NOT HAVE A FORMAL WRITTEN PROCUREMENT POLICY THAT INCORPORATES ALL PROVISIONS OF THE UNIFORM GUIDANCE PROCUREMENT STANDARDS. ALTHOUGH THE COUNTY AND ITS DISCRETELY PRESENTED COMPONENT UNITS DID NOT HAVE POLICIES IN PLACE IN CONFORMITY WITH ALL OF THE FEDERAL UNIFORM GUIDANCE CRITERIA, THEY DID FOLLOW THEIR OWN PROCEDURES AS IT RELATES TO THE CONTRACTS UNDER THE PROCUREMENTS APPLICABLE TO THE COUNTY'S MAJOR PROGRAMS. THEIR PROCUREMENT POLICY INCORPORATED THE MAJORITY OF TH REQUIRED ELEMENTS. RECOMMENDATION - WE RECOMMEND THAT MANAGEMENT ESTABLISH A WRITTEN POLICY THAT ADDRESSES ALL OF THE PROCUREMENT REQUIREMENTS FOR FEDERAL PROGRAMS IDENTIFIED IN 2 CFR SECTIONS 200.318 THROUGH 200.326 AND MAINTAIN ADEQUATE SUPPORTING DOCUMENTATION AND RECORDS THE DOCUMENT HISTORY AND METHODS OF PROCUREMENT AND THE PROCEDURES PERFORMED BY COMPLYING WITH THESE CFR SECTIONS. CORRECTIVE ACTION PLAN - THE COUNTY AMENDED ITS PURCHASING POLICIES AND PROCEDURES ON DECEMBER 17, 2019 WHICH NOW ADDRESSES ALL THE PROCUREMENT REQUIREMENTS FOR FEDERAL PROGRAMS IDENTIFIED IN 2 CFR SECTIONS 200.318 THROUGH 200.326. CAROL SEEGER, COMMISSIONERS' ADMINISTRATIVE DIRECTOR; BETH RAAB, GRANT SPECIALIST; AND IVY MCGOWAN CASTLEBERRY, PUBLIC INFORMATION OFFICER, CAN PROVIDE FURTHER INFORMATION.
2019-006 - SUBRECIPIENT MONITORING - COMMUNITY SERVICES BLOCK GRANT, CFDA 93.569 CRITERIA - 2 CFR PART 200.331 CONTAINS THE REQUIREMENTS FOR PASS-THROUGH ENTITIES. ORGANIZATIONS ARE REQUIRED 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. CONDITION - THE COUNTY DOES NOT HAVE DOCUMENTED POLICIES OR PROCEDURES FOR EVALUATING POTENTIAL SUBGRANTEES' RISK OF NONCOMPLIANCE PRIOR TO AWARD OF SUBGRANTS FOR PURPOSES OF DETERMINING THE APPROPRIATE SUBRECIPIENT MONITORING. CAUSE - THE COUNTY WAS NOT AWARE OF THE REQUIREMENTS OF UNIFORM GUIDANCE RELATED TO PASS-THROUGH ENTITIES' RESPONSIBILITY TO PERFORM AND RETAIN WRITTEN RISK ASSESSMENT AS PART OF SUBRECIPIENT MONITORING. EFFECT - THE COUNTY HAS FAILED TO COMPLY WITH UNIFORM GUIDANCE REQUIREMENTS WITH RESPECT TO EVALUATING THE RISK OF NONCOMPLIANCE WITH FEDERAL STATUTES, REGULATIONS, AND THE TERMS AND CONDITIONS OF SUBAWARD FOR EACH RECIPIENT. THEREFORE, THE SUBRECIPIENT MONITORING PERFORMED DURING THE YEAR WAS NOT TAILORED TO THE RISKS PRESENT IN THEIR SUBRECIPIENT ENTITIES. CONTEXT - THE COUNTY DID NOT HAVE POLICIES IN PLACE IN CONFORMITY WITH THE FEDERAL UNIFORM GUIDANCE CRITERIA RELATING TO EVALUATING THE RISK OF NONCOMPLIANCE, PRIOR TO AWARDING SUBGRANTS. RECOMMMENDATION - WE RECOMMEND THAT THE COUNTY IMPLEMENT RISK ASSESSMENT PROCEDURES AS PART OF THE SUBGRANT PROCESS SO THAT SUBRECIPIENTS CAN BE MONITORED AS REQUIRED BY 2 CFR 200.331. WRITTEN DOCUMENTATION OF THE SUBRECIPIENT'S RISK OF NONCOMPLIANCE SHOULD BE COMPLETED AND MAINTAINED PRIOR TO AWARD APPROVAL. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
Show full finding ▾Hide full finding ▴2019-006 - SUBRECIPIENT MONITORING - COMMUNITY SERVICES BLOCK GRANT, CFDA 93.569 CRITERIA - 2 CFR PART 200.331 CONTAINS THE REQUIREMENTS FOR PASS-THROUGH ENTITIES. ORGANIZATIONS ARE REQUIRED 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. CONDITION - THE COUNTY DOES NOT HAVE DOCUMENTED POLICIES OR PROCEDURES FOR EVALUATING POTENTIAL SUBGRANTEES' RISK OF NONCOMPLIANCE PRIOR TO AWARD OF SUBGRANTS FOR PURPOSES OF DETERMINING THE APPROPRIATE SUBRECIPIENT MONITORING. CAUSE - THE COUNTY WAS NOT AWARE OF THE REQUIREMENTS OF UNIFORM GUIDANCE RELATED TO PASS-THROUGH ENTITIES' RESPONSIBILITY TO PERFORM AND RETAIN WRITTEN RISK ASSESSMENT AS PART OF SUBRECIPIENT MONITORING. EFFECT - THE COUNTY HAS FAILED TO COMPLY WITH UNIFORM GUIDANCE REQUIREMENTS WITH RESPECT TO EVALUATING THE RISK OF NONCOMPLIANCE WITH FEDERAL STATUTES, REGULATIONS, AND THE TERMS AND CONDITIONS OF SUBAWARD FOR EACH RECIPIENT. THEREFORE, THE SUBRECIPIENT MONITORING PERFORMED DURING THE YEAR WAS NOT TAILORED TO THE RISKS PRESENT IN THEIR SUBRECIPIENT ENTITIES. CONTEXT - THE COUNTY DID NOT HAVE POLICIES IN PLACE IN CONFORMITY WITH THE FEDERAL UNIFORM GUIDANCE CRITERIA RELATING TO EVALUATING THE RISK OF NONCOMPLIANCE, PRIOR TO AWARDING SUBGRANTS. RECOMMMENDATION - WE RECOMMEND THAT THE COUNTY IMPLEMENT RISK ASSESSMENT PROCEDURES AS PART OF THE SUBGRANT PROCESS SO THAT SUBRECIPIENTS CAN BE MONITORED AS REQUIRED BY 2 CFR 200.331. WRITTEN DOCUMENTATION OF THE SUBRECIPIENT'S RISK OF NONCOMPLIANCE SHOULD BE COMPLETED AND MAINTAINED PRIOR TO AWARD APPROVAL. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS - SEE EXHIBIT 1.
2019-006 - SUBRECIPIENT MONITORING - COMMUNITY SERVICES BLOCK GRANT, CFDA 93.569 CONDITION/CONTEXT - THE COUNTY DOES NOT HAVE DOCUMENTED POLICIES OR PROCEDURES FOR EVALUATING POTENTIAL SUBGRANTEES' RISK OF NONCOMPLIANCE PRIOR TO AWARD OF SUBGRANTS FOR PURPOSES OF DETERMINING THE APPROPRIATE SUBRECIPIENT MONITORING. RECOMMENDATION - WE RECOMMEND THAT THE COUNTY IMPLEMENT RISK ASSESSMENT PROCEDURES AS PART OF THE SUBGRANT PROCESS SO THAT SUBRECIPIENTS CAN BE MONITORED AS REQUIRED BY CFR 200.331. WRITTEN DOCUMENTATION OF THE SUBRECIPIENT'S RISK OF NONCOMPLIANCE SHOULD BE COMPLETED AND MAINTAINED PRIOR TO AWARD APPROVAL. CORRECTIVE ACTION PLAN - THE COUNTY WAS ADVISED OF THIS CONCERN DURING THE COURSE OF THE AUDIT AND HAS ESTABLISHED A PROTOCOL FOR PERFORMING A SUBRECIPIENT RISK ASSESSMENT. THIS ASSESSMENT IS DOCUMENTED BY USE OF A FORM SPECIFICALLY GENERATED FOR THIS PURPOSE. THIS RISK ASSESSMENT HAS BEEN IMPLEMENTED AND WILL BE PERFORMED BEFORE CONSIDERING THE AWARD OF ANY GRANT FUNDS BEGINNING IN THE NEW FISCAL/AWARD YEAR. ADDITIONALLY, IT HAS BEEN THE PRACTICE OF CAMPBELL COUNTY TO AWARD SUCH GRANT FUNDING ONLY AFTER RIGOROUS REVIEW BY THE CARE BOARD AND INTERVIEW WITH CAMPBELL COUNTY'S GOVERNING BODY. CAMPBELL COUNTY REQUIRES ALL RECIPIENTS TO ATTEND MANDATORY TRAINING EACH YEAR AND EACH SUBRECIPIENT MUST ENTER INTO A CONTRACT WITH CONTAINS THE REQUIREMENTS SET OUT IN 2 CFR 200.331. CAROL SEEGER, COMMISSIONER'S ADMINISTRATIVE DIRECTOR, AND BETH RAAB, GRANT SPECIALIST, CAN PROVIDE FURTHER INFORMATION.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on December 26, 2016 — management decision was due June 26, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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