FAC Explorer

Audit 24723

FY End
2022-12-31
Total Expended
$1.11M
Findings
2
Programs
6
Organization: Lamar County Georgia (GA)
Year: 2022 Accepted: 2023-09-26
Auditor: Mauldin & Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35396 2022-004 Significant Deficiency - L
611838 2022-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $956,061 Yes 1
16.575 Crime Victim Assistance $38,957 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $28,844 - 0
93.045 Nutrition Services Incentive Program $18,000 - 0
10.932 Regional Conservation Partnership Program $11,994 - 0
93.053 Covid-19 - Ffcra Hdm and Cares Act Hdm $2,225 - 0

Contacts

Name Title Type
M71BX3SUFAC7 Kristy Johnston Auditee
7703585146 Justin Elliott Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity ofLamar County, Georgia (the County), and is presented on the modified accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards. Therefore, some amounts presented in the schedule maydiffer from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not pass through any funds to subrecipients during the year ended December 31, 2022.

Finding Details

Finding 2022-004
2022-004 ? Reporting Requirements for Federally Funded Projects ? U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027) Criteria: Internal controls should be in place to ensure that periodic reporting requirements are submitted in a timely fashion by the due date. Condition: During our testing of reporting requirements, it was noted that the CSFLRF annual report was not submitted by the April 30, 2023 deadline. The annual report was instead submitted on May 4, 2023. Context: See condition above. Cause: As this was a new program for the County with changing reporting requirements and allowable costs/activities, the County did not realize that this report was required to be submitted by the April 30, 2023 deadline regardless of when funds were expended. Effects: Not submitting annual status reports by the deadline violates grant agreements and could result in a delay in the receipt of federal funding. Questioned Costs: None. Recommendations: We recommend that the County implement a procedure to ensure that grant award documents are carefully reviewed and any reporting requirements are identified and adhered to.
Finding 2022-004
2022-004 ? Reporting Requirements for Federally Funded Projects ? U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027) Criteria: Internal controls should be in place to ensure that periodic reporting requirements are submitted in a timely fashion by the due date. Condition: During our testing of reporting requirements, it was noted that the CSFLRF annual report was not submitted by the April 30, 2023 deadline. The annual report was instead submitted on May 4, 2023. Context: See condition above. Cause: As this was a new program for the County with changing reporting requirements and allowable costs/activities, the County did not realize that this report was required to be submitted by the April 30, 2023 deadline regardless of when funds were expended. Effects: Not submitting annual status reports by the deadline violates grant agreements and could result in a delay in the receipt of federal funding. Questioned Costs: None. Recommendations: We recommend that the County implement a procedure to ensure that grant award documents are carefully reviewed and any reporting requirements are identified and adhered to.