FAC Explorer

Audit 292133

FY End
2021-09-30
Total Expended
$1.78M
Findings
2
Programs
15
Organization: Elmore County Commission (AL)
Year: 2021 Accepted: 2024-02-26
Auditor: State of Alabama Department of Examiners of Public Accounts

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370512 2021-004 Material Weakness Yes B
946954 2021-004 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $726,446 Yes 1
97.067 Homeland Security Grant Program $264,696 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $122,531 - 0
16.558 Violence Against Women Formula Grants $112,414 - 0
90.404 2018 Hava Election Security Grants $77,500 - 0
23.003 Appalachian Development Highway System $69,543 - 0
97.042 Emergency Management Performance Grants $41,320 - 0
39.003 Donation of Federal Surplus Personal Property $33,153 - 0
95.001 High Intensity Drug Trafficking Areas Program $25,870 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $23,618 - 0
99.999 Drug Enforcement Agency (dea Overtime Reimbursement) $19,420 - 0
90.401 Help America Vote Act Requirements Payments $19,250 - 0
99.999 Drug Enforement Grant (organized Crime Drug Etf) $17,235 - 0
16.922 Equitable Sharing Program $13,946 - 0
15.226 Payments in Lieu of Taxes $2,971 - 0

Contacts

Name Title Type
DX21EM7DJPU8 Walter Beyer Auditee
3345145841 Gwyn Griggs Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Elmore County Commission under programs of the federal government for the year ended September 30, 2021. The information in this Schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Elmore County Commission, it is not intended to and does not present the financial position or changes in net position of the Elmore County Commission.

Finding Details

Finding 2021-004
The Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.303 states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with the Federal statutes, regulations, and the terms and conditions of the Federal award. The Compliance Requirements for the Coronavirus Relief Fund require funding to be used to cover the costs of necessary expenditures incurred due to the public health emergency with respect to COVID-19. The Commission submitted reimbursement requests to the State to receive their share of Coronavirus Relief Funds, including reimbursements for leave paid on behalf of employees in accordance with the Families First Coronavirus Response Act. Testing revealed that the Commission requested and received duplicate reimbursements for leave totaling $11,042.44. Additionally, reimbursements were submitted and received for taxes withheld from employees totaling $62,372.97 which were not considered expenses of the Commission. Controls were not in place to ensure all reimbursement requests for Coronavirus Relief Funds were calculated and reported correctly. As a result, the Commission received reimbursements from Coronavirus Relief Funds in excess of what was allowable.
Finding 2021-004
The Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.303 states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with the Federal statutes, regulations, and the terms and conditions of the Federal award. The Compliance Requirements for the Coronavirus Relief Fund require funding to be used to cover the costs of necessary expenditures incurred due to the public health emergency with respect to COVID-19. The Commission submitted reimbursement requests to the State to receive their share of Coronavirus Relief Funds, including reimbursements for leave paid on behalf of employees in accordance with the Families First Coronavirus Response Act. Testing revealed that the Commission requested and received duplicate reimbursements for leave totaling $11,042.44. Additionally, reimbursements were submitted and received for taxes withheld from employees totaling $62,372.97 which were not considered expenses of the Commission. Controls were not in place to ensure all reimbursement requests for Coronavirus Relief Funds were calculated and reported correctly. As a result, the Commission received reimbursements from Coronavirus Relief Funds in excess of what was allowable.