title
Accept the Auditor-Controller's Internal Audit Division's Internal Control Review of American Rescue Plan Act (ARPA) Subrecipient Contract Monitoring for contracts as of November 27, 2023
body
Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office (ACO) recommends the Board of Supervisors accept the Internal Control Review of ARPA Subrecipient Contract Monitoring for contracts as of November 27, 2023.
SUMMARY:
In accordance with the ACO Internal Audit Division's FY2023/24 Audit Plan, the ACO completed the internal control review of ARPA subrecipient contract monitoring. The review was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing as developed by the Institute of Internal Auditors.
The objective of the review was to determine compliance with County policies and federal requirements for subrecipient monitoring of contracts funded with State and Local Fiscal Recovery Funds (SLFRF). The County had 46 contracts using SLFRF funds as of November 27, 2023.
The review identified the following two areas needing improvement:
1. Risk assessments were not documented for 2 of 30 subrecipient contracts.
2. Required information about the subaward was not included in 6 of the 30 contracts.
In any system of internal controls inherent limitations exist which may result in errors or irregularities occurring and not being detected. Limitations may include, but are not limited to, resource constraints, management override, and circumvention of internal controls by collusion. Accordingly, the review would not necessarily identify and disclose all weaknesses.
FINANCIAL IMPACT:
The acceptance of the report has no financial impact.
DISCUSSION:
The ACO reviewed County policy and federal requirements for subrecipient agreements. The ACO obtained a list of the County's contracts using SLFRF funds as of...
Click here for full text