COUNTY OF LA PLATA

Finding 2023-001 Reporting Material Weakness, Internal Control Over Compliance And Compliance ALN 21.032: Local Assistance And Tribal Consistency Fund Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Local Assistance and Tribal Consistency Fund (LATCF) was established to provide funding for counties and Tribal governments for revenue enhancement. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported an element of the Obligation and Expenditure report. Cause: While the County implemented a new internal control process during 2023, at the time of the Obligation and Expenditure report submission, the County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of LATCF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County continues to improve its internal controls process to ensure the personnel responsible are appropriately trained on federal grant reporting requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.