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15 <br /> <br /> Expenditures for many functional areas were less than budget by $6.4 million <br />(2.9%) from the operating budget. Several departments came in under budget <br />due to personnel vacancies and efforts to spend conservatively. <br /> Budgeted use of fund balance was not needed to the extent anticipated, as <br />actual revenues and other financing sources exceeded expenditures. <br /> General Fund significant transfers were $1,357,688 to School Capital <br />Improvement Fund; $320,000 to County Capital Improvement Fund; <br />$1,426,972 to Solid Waste Landfill Fund; and $864,230 to nonmajor <br />governmental funds. <br /> <br />Enterprise Results- Chart <br /> <br />Changes in Single Audit Engagements <br />Change in reporting of direct benefit payments – removed from Schedule of Expenditures of <br />Federal and State Awards (SEFSA) <br /> Previously reported Federal Expenditures of $93.4 million <br /> Type A program threshold was $2.8 million <br /> Average 2 federal programs, Medicaid tested every year <br /> Now reporting Federal Expenditures of $21.9 million <br /> Type A program threshold now $750,000 <br /> Testing for 8 federal and 1 state programs in 2018 – SEFSA <br />Additional changes in Medicaid: <br />o Now eligibility testing is required to be performed as agreed upon <br />procedures engagement; <br />o Separate from financial/compliance audits for the County; <br />o Procedures determined by the Office of State Auditor; <br />o Issued report for the County on October 31, 2018 – no inconsistency reported. <br /> <br />Additional Testing <br />Local Government Employees Retirement System <br />• Attestation report issued October 10, 2018 <br />• Test was performed on employee census data as of December 31, 2017 <br />• State randomly selects LGERS participants for testing <br />• Report issued stated the County was providing the significant elements of employee <br />census data for the year ended December 31, 2017 – no errors noted. <br />Cash Handling – Agreed Upon Procedures <br />• We are working with each office throughout the County to evaluate the cash receipting <br />process <br />• Procedures started and will be wrapping up in early spring 2019 <br /> <br />Comments, Recommendations, and Other Issues <br /> <br />Material Weaknesses on Financial Reporting <br /> <br />Debt Financing Reporting <br />Misstatements were detected in the reporting of the County’s recording for debt <br />issuances, including the associated balance sheet accounts, revenues,