HomeMy WebLinkAboutCOM 0495.000 2006-2008 CASEY JARMAN +tr u. ~ KENNETH G. GOODENOW
COUn/y Clerk Deputy County Clerk
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COLLEENSCHRANDT
Legislative Auditor
Marlin Address: ~
8 ,ire oF•M~•M~ Business Address:
(Former County Building) 333 Kilauea Avenue, Second Floor
25 Aupuni Street Ben Franklin Building
Hilo, Hawai `i 96720 Hilo, Hawaii 96720
County of Hawai `i
ice of the County Clerk
Tetephone.~ (808 961-8255 Facsimile: (808) 961-89/2
June 27, 2007
TO: Council Members
FROM: Colleen Schrandt~j
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Legislative Auditor
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RE: Single Audit Report for Fiscal Year Ending June 3Q 2006
A copy of the Single Audit Report of the County of Hawai `d for Fiscal Year Ending
June 30, 2006, is distributed for your information and review. The Single Audit Report was
prepazed by KPMG LLP as part of the Council's overall audit contract and is not required by the
Hawaii County Charter. However, the Single Audit is an audit of the County's basic financial
statements and schedule of expenditures of federal awards in accordance with auditing standards
generally accepted in the ilnited States of America, as adopted by the American Institute of
Certified Public Accountants, issued by the Comptroller General of the United States; and the
provisions of the Office of Management and Budget (OMB) Circular A-133, Audits of States,
Local Governments, and Non-Prof t Organizations.
The Single Audit Report includes summary reviews of major federal financial assistance programs
for the purpose of identifying any material weaknesses in internal controls and testing compliance
with certain provisions of laws, regulations, contracts and grants, which could have a direct and
material effect on the financial statement. A list of all county programs that have received federal
funds can be found on pages 7-16 ("Schedule of Expenditures of Federal Awards"). A "Schedule
of Findings and Questioned Costs" can be found on pages 18-21.
A "Corrective Action Plan" summary from the Office of Housing and Community Development
and Department of Water Supply for each finding can be found in the beginning of the report. A
"Summary Schedule of Prior Audit Findings", which are the findings of last fiscal year, is also
located in the beginning of the report.
A meeting with the external auditors will be scheduled for the Finance Committee meeting on
July 9, 2007 to answer any questions you may have.
Enclosures
(Note: Attached booklet is on file in the Clerk's Office.)
cc w/o enclosures: Ralph Kanetoku, KPMG LLP
Department of Finance QS
Office of Housing and Community Development Comm. No.
Department of Water Supply Ref. To:_ FG
Ref. Date JUN 2 7 2007
Serving the /nterests ojthe People ojOur island
Hawaii County is an Equal Opportunely Provider and Employer
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COUNTY OF HAWAII
STATE OF HAWAII
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Single Audit of Federal Financial Assistance Programs
Year ended June 30, 2006
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CORRECTIVE ACTION PLAN
Department of Housing and Urban Development
~ Section 8-Housing Choice Vouchers
CFDA No. 14.871
Federal Award No. HI00-2V0
Award Period: July 1, 2005 to June 30, 2006
Finding 06-O1 Lack of Housing Quality Standards Enforcement
Recommendation: We recommend that the inspectors perform their follow-up inspections to verify that
required repairs have been made.
~ Administration's Comment: The County acknowledges the importance of verifying that repairs have
been made via follow-up inspections. We intend to implement the recommendations along with
additional corrective action measures, such as providing on-going training to staff on HUD requirements,
to help ensure that similar problems do not occur in the future.
Anticipated Completion Date: This will be an ongoing effort.
r. Contact Person: Edwin S. Taira, Housing Administrator
Office of Housing and Community Development
Department of Agriculture
Water and Waste Disposal Systems for Rural Communities
Kona Coastview/Wonderview Water System
CFDA No. 10.760
Federal Award No.: N/A
Award Period: N/A
w. Finding 06-02 Davis-Bacon Act -Late Payroll Submission
Recommendation: We recommend that the Project Engineers review the Payroll Log for each project
(filed in the project's payroll file) that lists the Certified Copies of Payroll received and the date they
were received. The Payroll Log provides the Project Engineers with an easy way to determine if
contractor(s)/subcontractor(s) have been submitting the weekly Certified Copies of Payroll on a timely
basis. Using the Payroll Log, the Project Engineers will also ensure that each week is accounted for.
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rl Administration's Comment: The County is awaze of the situation and will provide on-going training to
responsible staff on Federal requirements and will provide periodic review to ensure compliance with
'r those requirements.
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Anticipated Completion Date: This will be an ongoing effort.
Contact Person: Richard Tsunoda, Waterworks Controller
• Department of Water Supply
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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Department of Housing and Urban Development
rr Section 8 -Housing Choice Vouchers
Finding OS-Ol: We recommend that the case managers/inspectors contact tenants prior to the 30-
day repair deadline and/or document their efforts or communications with the
i+ tenanUlandlord in the tenant's file.
Corrective Action Taken: Procedures have been implemented to improve the
r notification to tenants of repair deadlines. Training will continue on an ongoing
basis.
,r Contact person: Edwin S. Taira
Housing Administrator
Department of Housing and Urban Development
Section 8 -Housing Choice Vouchers
Finding OS-02: We recommend that the interest income of $1,118 be remitted to HUD as soon
as possible.
Corrected: Guidance was provided by HUD and the interest was appropriately
accounted for. Training will continue on an ongoing basis. No such instances
were noted in the current year. The comment is no longer applicable.
Contact person: Edwin S. Taira
Housing Administrator
Department of Agriculture
Water and Waste Disposal Systems for Rural Communities
Kona Coastview/Wonderview Water System
~ Finding OS-03: We recommend that the Project Engineers maintain a Payroll Log for each
project (filed in the project's payroll file) that lists the Certified Copies of Payroll
received and the date they were received. The Payroll Log provides the Project
Engineers with an easy way to determine if contractor(s)/subcontractor(s) have been
submitting the weekly Certified Copies of Payroll on a timely basis. Using the Payroll
Log, the Project Engineers will also ensure that each week is accounted for.
Corrective Action Taken: Procedures were developed to better track the weekly
Certified Copies of Payroll and training continues on an ongoing basis.
Contact person: Richard Tsunoda
Waterworks Controller
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Department of Agriculture
Water and Waste Disposal Systems for Rural Communities
Kona Coastview/Wonderview Water System
Finding OS-04: No recommendation, as DWS notified the contractor of the error and the
contractor is now submitting payroll reports that indicate the employee's correct
~ classification and the contractor has already submitted revised payroll reports for FY
2005 that indicate the employee's correct classification.
~ Corrected: Procedures were implemented to better review the Certified Copies of
Payroll. Training will continue on an ongoing basis. No such instances were
noted in the current year. The comment is no longer applicable.
Contact person: Richard Tsunoda
Waterworks Controller
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COUNTY OF HAWAII
STATE OF HAWAII
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~ Single Audit of Federal Financial Assistance Programs
Year ended June 30, 2006
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Table of Contents
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Page
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I. INTRODUCTION
~ Audit Objectives 1
~ Scope of Audit 2
" Organization of Report 2
II. COMPLIANCE AND INTERNAL CONTROL OVER FINANCIAL REPORTING
Report on Intemal Control over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards 3
III. COMPLIANCE AND INTERNAL CONTROL OVER FEDERAL AWARDS
Report on Compliance with Requirements Applicable to Each Major
Program and on Internal Control over Compliance in Accordance with
OMB Circular A-133 5
~ Schedule of Expenditures of Federal Awards 7
4 Notes to Schedule of Expenditures of Federal Awards 17
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Schedule of Findings and Questioned Costs 18
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' SECTION I
INTRODUCTION
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KPMG LLP
~ PO Box 4150
Honolulu, HI 96812-4150
~ Apri127, 2007
~ To the Members of the
County Council of Hawaii
County of Hawaii
~ Hilo, Hawaii:
We have completed our audit of the basic financial statements of the County of Hawaii, State of Hawaii
~ (the County), as of and for the year ended June 30, 2006. We have also audited the County's compliance
with requirements applicable to its major federal financial assistance progams. We submit herein our
reports on compliance and on internal control over financial reporting and over federal awards, a schedule
~ of expenditures of federal awards, and a schedule of findings and questioned costs.
The audit objectives and scope of the audit were as follows:
r AUDIT OBJECTIVES
1. To provide opinions on the fair presentation of the County's basic financial statements and the
~I, schedule of expenditures of federal awards as of and for the year ended June 30, 2006 in
accordance with U.S. generally accepted accounting principles.
2. To consider the County's internal control over financial reporting in order to determine our
auditing procedures for the purpose of expressing our opinions on the basic financial
statements.
3. To perform tests of the County's compliance with laws, regulations, contracts, and gant
r ageements that could have a direct and material effect on the determination of financial
~ statement amounts.
4. To consider the County's internal control over compliance with requirements that could have a
direct and material effect on a major federal program in order to determine our auditing
procedures for the purpose of expressing our opinion on compliance and to test and report on
~ internal control over compliance.
5. To provide an opinion on the County's compliance with applicable laws, regulations,
contracts, and grants that could have a direct and material effect on each major progam.
~ 6. To report on the status of prior year findings and questioned costs.
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KPMG LLP, a U.S. limited LabiLty partne~sbip, is the U.S.
mambet tlrm of KPM6 IntemaUOnal, a Swlss cooperative.
r To the Members of the
County Council of Hawaii
w County of Hawaii
~ Hilo, Hawaii
April 27, 2007
• SCOPE OF AUDIT
We performed an audit of the County's basic financial statements and schedule of expenditures of federal
awazds as of and for the year ended June 30, 2006, in accordance with auditing standards generally
accepted in the United States of America, as adopted by the American Institute of Certified Public
Accountants; the standards for financial and compliance audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and the provisions of Office of
Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profrt
Organizations.
ORGANIZATION OF REPORT
Our report is organized into three sections as follows:
1. Section I, entitled "Introduction" describes the objectives and scope of our audit and the
organization and contents of this report.
2. Section II, entitled "Compliance and Intemal Control Over Financial Reporting" contains our
' report on the County's internal control over financial reporting and on compliance and other
matters based upon our audit of the County's basic financial statements.
_ 3. Section III, entitled "Compliance and Internal Control over Federal Awazds" contains our
report on the County's compliance with requirements applicable to each of its major programs
and on the internal control over compliance in accordance with OMB Circular A-133, a
_ schedule of expenditures of federal awazds, and a schedule of findings and questioned costs.
Our report on the basic financial statements of the County as of and for the year ended June 30, 2006 is
included under a separate cover. A separate management letter containing our observations regarding the
County's internal controls dated April 27, 2007 has also been issued to the County Council.
We would like to take this opportunity to express our appreciation to the personnel of the County of
Hawaii for the cooperation and assistance extended to us during our audit. We will be pleased to discuss
any questions that you or your associates may have regarding our recommendations.
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Very truly yours,
~N~(G LLP
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SECTION II
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COMPLIANCE AND INTERNAL CONTROL
OVER FINANCIAL REPORTING
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~ KPMG LLP
i PO Box 4150
Honolulu, HI 96812-4150
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Report on Internal Control over Financial Reporting
and on Compliance and Other Matters Based on an
'r Audit of Financial Statements Performed in
Accordance with Government Auditing Standards
~ To the Members of the
County Council of Hawaii
~ County ofHawai`i
Hilo, Hawaii:
~ We have audited the financial statements of the governmental activities, the business-type activities, the
discretely presented component unit, each major fund, and the aggregate remaining fund information of the
County of Hawaii, State of Hawaii (the County), as of and for the year ended June 30, 2006, which
collectively comprise the County's basic financial statements, and have issued our report thereon dated
April 27, 2007. We conducted our audit in accordance with auditing standards generally accepted in the
United States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States.
Internal Control over Financial Reporting
In planning and performing our audit, we considered the County's internal control over financial reporting
in order to determine our auditing procedures for the purpose of expressing our opinions on the financial
" statements and not to provide an opinion on the internal control over financial reporting. Our consideration
of the internal control over financial reporting would not necessarily disclose all matters in the internal
control that might be material weaknesses. A material weakness is a reportable condition in which the
design or operation of one or more of the intemal control components does not reduce to a relatively low
~ level the risk that misstatements caused by error or fraud in amounts that would be material in relation to
the financial statements being audited may occur and not be detected within a timely period by employees
in the normal course of performing their assigned functions. We noted no matters involving the intemal
control over financial reporting and its operation that we consider [o be material weaknesses.
Compliance and Other Matters
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~ As part of obtaining reasonable assurance about whether the County's basic financial statements aze free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
~ determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
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KPMG LLP, a U.S. Lmitetl liablllry partnereM1ip, is the U.S.
.i/ member firm of KPMG International, a Swiss cooperaVVe.
~ This report is intended solely for the information and use of the County Council, the County
Administration, federal awarding agencies, and pass-through entities, and is not intended to be and should
not be used by anyone other than these specified parties.
~Iv(~ LLB
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SECTION III
COMPLIANCE AND INTERNAL CONTROL
OVER FEDERAL AWARDS
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KPMG LLP
r PO Box 4150
Honolulu, HI 96812-4150
a Report on Compliance with Requirements Applicable to
Each Major Program and on Internal Control over
Compliance in Accordance with OMB Circular A-133
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To the Members of the
County Council of Hawaii
County of Hawaii
Hilo, Hawaii:
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Compliance
We have audited the compliance of the County of Hawaii, State of Hawaii (the County), with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB) CircularA-133
Compliance Supplement that are applicable to each of its major federal programs for the yeaz ended
June 30, 2006. The County's major federal programs are identified in the summary of auditors' results
section of the accompanying schedule of findings and questioned costs. Compliance with the requirements
of laws, regulations, contracts, and grants applicable to each of its major federal programs is the
responsibility of the County's management. Our responsibility is to express an opinion on the County's
compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
y Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-]33
require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material effect on
a major federal program occurred. An audit includes examining, on a test basis, evidence about the
County's compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our
audit does not provide a legal determination on the County's compliance with those requirements.
In our opinion, the County complied, in all material respects, with the requirements referred to above that
are applicable to each of its major federal programs for the year ended June 30, 2006. However, the results
of our auditing procedures disclosed instances of noncompliance with those requirements, which are
~ required to be reported in accordance with OMB Circulaz A-133 and which aze described in the
accompanying schedule of findings and questioned costs as Findings 06-01 through 06-02.
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KPMG LAP, a U 5 Ilmited llabiliry pertnerahlp. Is the U-S-
.r member flan of KPMG Inwrnaupnal, a Swiss cooperative.
~ Internal Control over Compliance
# The management of the County is responsible for establishing and maintaining effective internal control
over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal
~ programs. In planning and performing our audit, we considered the County's internal conVol over
compliance with requirements that could have a direct and material effect on a major federal program in
order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to
¦ test and report on the internal control over compliance in accordance with OMB Circular A-133.
Our consideration of the internal control over compliance would not necessarily disclose all matters in the
~ internal control that might be material weaknesses. A material weakness is a reportable condition in which
the design or operation of one or more of the internal control components does not reduce to a relatively
low level the risk that noncompliance with applicable requirements of laws, regulations, conVacts, and
grants caused by error or fraud that would be material in relation to a major federal program being audited
~ may occur and not be detected within a timely period by employees in the normal course of performing
their assigned functions. We noted no matters involving the internal control over compliance and its
operation that we consider to be material weaknesses.
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Schedule of Expenditures of Federal Awards
We have audited the financial statements of the governmental activities, the business-type activities, the
~ discretely presented component unit, each major fund, and the aggregate remaining fund information of the
i County as of and for the year ended June 30, 2006, and have issued our report thereon dated April 27,
2007. Our audit was performed for the purpose of forming opinions on the financial statements that
~ collectively comprise the County's basic financial statements. The accompanying schedule of expenditures
of federal awazds is presented for purposes of additional analysis as required by OMB Circular A-133 and
is not a required part of the basic financial statements. Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all
material respects, in relation to the basic financial statements taken as a whole.
This report is intended solely for the information and use of the County Council, the County
Administration, federal awarding agencies, and pass-through entities, and is not untended to be and should
not be used by anyome other than these specified parties.
April 27, 2007
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~ COUNTY OF HAWAII
STATE OF HAWAII
' Notes to Schedule of Expenditures of Federal Awards
°W Year ended June 30, 2006
i
(1) Basis of Presentation
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the
County of Hawaii, State of Hawaii (the County). Such schedule is presented on the modified-accrual
' basis of accounting, which is described in note 1 to the County's basic financial statements. The
+r information in this schedule is presented in accordance with the requirements of OMB Circular A-133,
Audrts of States, Local Governments, and Non-Profit Organiaations.
~ (2) Subrecipients
Of the federal expenditures presented in this schedule, the County provided federal awards to Subrecipients
as follows:
a
Amount
CFDA Provided to
Program Title Number Subrecipients
Wildlife Habitat Incentive Program 10.914 $ 40,000
Community Development Block GranUSmall Cities Program 14.219 403,951
r HOME Investment Partnership Program 14.239 2,314,797
Title V Delinquency Prevention Program 16.548 11,728
Crime Victim Assistance ]6.575 81,009
Weed and Seed Progam 16.595 42,575
Workforce Investment Act (WIA):
WIA Adult Program ] 7.258 546,570
WIA Youth Activities 17.259 683,597
WIA Dislocated Workers 17.260 380,549
Waste Reduction and Recycling Project 66.606 119,925
Big Island Juvenile Intake and Assessment Center 93.958 60,887
r
s
17
COUNTY OF HAWAII
~ STATE OF HAWAII
Schedule of Findings and Questioned Costs
~ Year ended June 30, 2006
r
(1) Summary of Auditors' Results
~ (a) The type of report issued on the basic financial statements: UnqualiSed opinion
(b) Reportable conditions in intema] control were disclosed by the audit of the basic financial
~ statements: None reported
,w Material weaknesses: None noted
+r (c) Noncompliance which is material to the basic financial statements: None noted
(d) Reportable conditions in internal control over major programs: None reported
~ Material weaknesses: None noted
'a e The e of re ort issued on com Nance for ma or ro ams: Un ualified o mion
O tYP P P J P gr 9 P
Any audit findings which are required to be reported under Section .510(a) of OMB Circular
A-133: Yes
(g) Major programs:
Department of Agriculture:
r
10.760 -Water and Waste Disposal Systems for Rural Communities -Kona
Coastview/Wonderview Water System
~ Department of Housing and Urban Development:
14.219 -Community Development Block GranUSmall Cities Program
rt
14.871 -Section 8 -Housing Choice Vouchers
14.871- Section 8 -Housing Choice Vouchers - FSS Coordinator
Department of Justice:
~ 16.710 -Public Safety Partnership and Community Policing Grants
a
+r
] 8 (Continued)
r
,r COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Findings and Questioned Costs
Year ended June 30, 2006
ar
Department of Labor:
17.258 - WIA Adult Program
~ 17.259 - WIA Youth Activities
17.260 - WIA Dislocated Workers
~ Department of Transportation:
r
20.205 -Highway Planning and Construction
20.500 -Federal Transit -Capital Investment Grants
ur
Environmental Protection Agency:
66.458 -Water Pollution Control Revolving Fund
r
(h) Dollar threshold used to distinguish between Type A and Type B programs: $1,183,291
~ (i) Auditee qualified as a low-risk auditee under Section .530 of OMB Circular A-133: Yes
r (2) Findings Relating to the Basic Financial Statements Performed in Accordance with Government
Auditing Standards
None noted
i
rr
a
f
19 (Continued)
i
~s
„u COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Findings and Questioned Costs
,r
Year ended June 30, 2006
¦
(3) Findings and Questioned Costs Relating to Federal Awards
~ Finding 06-01 -Eligibility/Special Tests and Provisions -Lack of Housing Quality Standards
Enforcement
a
al Information on the Federal Programs: U.S. Department of Housing and Urban Development,
Section 8 -Housing Choice Vouchers -CFDA No. 14.87], Federal Award No. HI00-2V0, Award Year:
July 1, 2005 to June 30, 2006
r
Specific Requirement: Per CFR 982.404(3), "the PHA (Public Housing Agencies) must not make any
housing payments for a dwelling unit that fails to meet the HQS (Housing Quality Standards), unless the
owner corrects the defect within the period specified by the PHA and the PHA verifies the correction.°
Condition: During our review of tenant files, we noted one unit failed inspection on September 28, 2005.
The property manager was given 30 days to make the required repairs. On November 1, 2005, efforts were
ar made by the County to cease housing assistance payments for this property manager as the 30-day deadline
had passed. On December 21, 2005, the County verified via a phone conversation that the required repairs
were completed; however, no follow-up inspection took place to verify that the repairs were made.
~ Questioned Costs: NA
Systemic or Isolated: Isolated
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Effect: The PHA should not make any housing assistance payments for a unit that does not meet the HQS.
Recommendation: We recommend that the inspectors perform their follow-up inspections to verify that
" required repairs have been made.
Views of Responsible OfTicials and Planned Corrective Action: The County acknowledges the
r importance of verifying that repairs have been made via follow-up inspections. We intend to implement the
recommendations along with additional corrective action measures, such as providing on-going training to
staff on HUD requirements, to help ensure that similar problems do not occur in the future.
Finding 06-02 -Davis-Bacon Act -Late Payroll Submission
~ Information on the Federal Programs: U.S. Department of Agriculture, Water and Waste Disposal
Systems for Rural Communities -Kona Coastview/Wonderview Water System -CFDA No. 10.760
~ Specific Requirement: Per review of 29 CFR 5.5(3), the contractor/subcontractor is required to submit to
the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the
w payroll and a statement of compliance.
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20 (Continued)
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V
COUNTY OF HAWAII
STATE OF HAWAII
Schedule of Findings and Questioned Costs
''r Year ended June 30, 2006
a
a
Condition: During our testwork on the Davis-Bacon Act requirements, we noted that the County did not
' obtain the contractor's/subcontractor's weekly Certified Copies of Payroll on a timely basis. We noted that
r the Certified Copies of Payroll for the period from February 19, 2006 through July 1, 2006 were received
on August 9, 2006.
~ The Daily Log is maintained by Administration and documents all Department of Water Supply's
incoming mail, including Certified Copies of Payroll. However, if mail is sent directly to Engineering, it
may not be logged into the Daily Log if Engineering does not forwazd the mail to Administration to get
logged in the Daily Log. Engineering does not review the Daily Log or keep a separate payroll log for the
project to list all the Certified Copies of Payroll received and the date they were received.
' Questioned Costs: NA
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Systemic or Isolated: Isolated
Effect: The potential effect of this condition is the laborers and mechanics employed by the
contractors/subcontractors are not being paid at minimum the prevailing wage rates established for the
locality of the project by the Department of Labor.
Recommendation: We recommend that the Project Engineers review the Payroll Log for each project
(filed in the project's payroll file) that lists the Certified Copies of Payroll received and the date they were
' received. The Payroll Log provides the Project Engineers with an easy way to determine if
contractor(s)/subcontractor(s) have been submitting the weekly Certified Copies of Payroll on a timely
basis. Using the Payroll Log, the Project Engineers will also ensure that each week is accounted for.
e Views of Responsible Officials and Planned Corrective Action: The County is awaze of the situation
and will provide on-going training to responsible staff on Federal requirements and periodic review to
ensure compliance with applicable requirements.
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