Grant Management and Funding Audit Fiscal Office January 1, 2022- December 31, 2022

The Department of Internal Auditing (DIA) has conducted an audit of the grant management process of the Fiscal Office for the period January 1, 2022- December 31, 2022. The main objective was to evaluate the grant management and funding life cycle for the largest grants received and/or awarded including processes and controls in place for grant/funding tracking, reporting, and compliance. After initial meetings with the Fiscal Office and an assessment of current processes, the objective was modified to focus on the Fiscal Office’s procedures relating to grant governance over maintenance, tracking, reporting, and compliance. DIA determined that this focus was the best use of the audit resources allocated as processes for grant management were highly decentralized, and essentially non-existent and/or inconsistent in application. Audit procedures disclosed internal control weaknesses related to: lack of centralized grant management for grants received countywide, lack of policies and procedures for all grant-related processes, lack of assurance that grant data input into the County’s Financial system (Lawson) is accurate, no utilization of the Grant Management module within Lawson, and lack of transparency regarding grant listings related to County Code.