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Zack DeHaven - Finance Director <br />Kittitas County <br />205 West 5th Ave – Suite 105 <br />Ellensburg, WA 98926 <br />509-962-7036 <br /> <br /> <br /> <br /> <br />Accounting 509-962-7036 • zack.dehaven@co.kittitas.wa.us • www.co.kittitas.wa.us/auditor• <br /> <br />SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS <br /> <br />Kittitas County <br />January 1, 2024 through December 31, 2024 <br /> <br /> <br />This schedule presents the status of findings reported in prior audit periods. <br />Audit Period: <br />2023 <br />Report Reference <br />No.: 56198 <br /> <br />Finding Ref. No.: <br />2023-001 <br />ALN(s): <br />20.106 <br />Federal Program Name and Granting <br />Agency: <br />Airport Improvement Program – Federal <br />Aviation Administration, U.S. Department of <br />Transportation <br /> <br />Pass-Through Agency Name: <br />N/A <br />Finding Caption: <br />The County did not have adequate internal controls for ensuring compliance with federal <br />reporting requirements <br /> <br />Background: <br />Kittitas County Public Works was put in charge of managing the County’s airport in September <br />2023. County staff evaluated Federal Aviation Administration (FAA) guidance to determine the <br />applicability of required reports and how to prepare them. <br /> <br />The County did not have adequate controls to submit complete and accurate annual SF-425 and <br />SF-271 or SF-270 reports in accordance with the award agreement terms, and as a result did not <br />submit four of 10 required reports to the FAA. <br /> <br />Status of Corrective Action: (check one) <br />☒ Fully Corrected ☐ Partially Corrected ☐ Not Corrected ☐ Finding is considered no longer valid <br />Corrective Action Taken: County has incorporated additional grant-specific templates into its <br />budget-development process, thereby increasing visibility of all County grant awards to finance <br />staff. The County is also in the process of an ERP upgrade to include a robust grants- <br />management module. A work group for Countywide grants is currently in place to round out the <br />third vector from which the Count is encircling the topic. The resulting visibility and <br />standardization of both appropriations-setting and accounting for grant awards will enable <br />coordination between Finance and other departments/offices for grants administration and will <br />ensure uninterrupted integrity of internal controls during the inevitable staff-turnover that <br />triggers this type of deficiency.