BENTON COUNTYLocal Government

Late Submissions for Financial Reporting Criteria: Per program grant agreement, the recipient must submit annual financial reports no later than 90 calendar days after the reporting period, and semi-annual reports no later than 30 days after the reporting period. Condition: The semi-annual progress report and annual SF-425 financial report were not submitted timely. Cause: The semi-annual progress report and annual SF-425 financial report were not submitted within the 30-day and 90-day timeframe, respectively, as required by the Congressional Directives Grant Program Effect or Potential Effect: Late submissions resulted in non-compliance with reporting requirements. Context: There was turnover in the County’s grant administration staff and the information required to access the PMS system was not documented. This resulted in a delay in the County’s ability to access the system to submit the reports. Recommendation: We recommend that the County implement procedures to ensure compliance with filing requirements. Views of Management: Management concurs with the finding. During the fiscal year, staffing transitions and delays in obtaining access to required federal reporting systems contributed to late submission of required reports. In addition, shared responsibilities between program and finance staff resulted in coordination challenges related to grant reporting requirements. The County recognizes the importance of timely grant reporting and is committed to improving internal coordination, documentation, and oversight processes to support compliance with federal reporting requirements. For this finding, while the report was indeed filed late, the County was always aware of the due date but was unable to gain access to the system to complete the report. The inability to access the system was the reason for non-reporting, and the Grantor was made aware the County could not file report until access was gained.

2021-001 21.019 Coronavirus Relief Fund Department of Treasury Passed through Oregon Business Development Department (OBDD) Criteria: The County's grant Agreement with OBDD had stated reporting requirement that the final report be submitted by January 31, 2021. Condition: The County did not submit the report within the required reporting period. Cause: The report was submitted late because of miscommunication in timing of information to be provided by contractor for reporting. Effect or Potential Effect: The County was not in compliance with the grant reporting requirements. Context: While performing audit procedures, it was noted that the final report was submitted February 16, 2021, which was after the due date for required reporting. Recommendation: We recommend the County implement procedures to ensure required reports are submitted timely. Views of Responsible Officials: The County agrees with the finding and will develop a corrective action plan

Cash Management Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal statutes. Condition: The County did not properly design or implement internal controls over Cash Management. Cause: One individual within the County developed a methodology for making drawdowns on the grant and made the drawdowns, but internal controls were not present to ensure the draw calculations and methodology were in accordance with the grant document. Effect: The County could have drawn on the grant using a methodology not in accordance with the grant agreement. Questioned costs: None Recommendations: The County should develop internal controls including review and approval over draw requests. Views of responsible officials: The County was short staffed in the business section of the Health Clinics during the fiscal year ending June 30, 2019. This resulted in one person requesting the draw downs without review. The business section is back at full staffing levels and this should not re-occur. The County is also revising its grant management policies and procedures.

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