FAC Explorer

Audit 292384

FY End
2020-12-31
Total Expended
$1.93M
Findings
2
Programs
6
Organization: Montgomery County Arkansas (AR)
Year: 2020 Accepted: 2024-02-27
Auditor: Ata PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370693 2020-001 Significant Deficiency - L
947135 2020-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.665 Schools and Roads - Grants to States $1.30M Yes 1
21.019 Coronavirus Relief Fund $547,956 - 0
12.112 Payments to States in Lieu of Real Estate Taxes $52,650 - 0
97.042 Emergency Management Performance Grants $22,102 - 0
93.617 Voting Access for Individuals with Disabilities_grants to States $3,597 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $2,623 - 0

Contacts

Name Title Type
YKY8M952DMK3 Missy Keenom Auditee
8708673411 Courtney W. Moore Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - SUMMARY OF SIGNIFICANT ACOUNNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Montgomery County, Arkansas, and is presented on the accrual basis of accounting. The information in the 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 FederalAwards. Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County did not use the de minimis cost rate. Basis of Accounting. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Montgomery County, Arkansas, and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards. Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County.
Title: NOTE 2 - INDIRECT COST ALLOCATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Montgomery County, Arkansas, and is presented on the accrual basis of accounting. The information in the 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 FederalAwards. Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County did not use the de minimis cost rate. Montgomery County, Arkansas has elected not to use the ten percent de-minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 3 - PROGRAM COSTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Montgomery County, Arkansas, and is presented on the accrual basis of accounting. The information in the 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 FederalAwards. Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County did not use the de minimis cost rate. The amounts shown as current-year expenses represent only the federal grant portion of the program costs. Entire program costs including the County's portion may be more than shown.

Finding Details

Finding 2020-001
Information on the Federal Program: CFDA 10.665- U.S. Department of Agriculture Schools and Roads Grants to States, U.S. Forest Service Cluster passed through Arkansas State Treasurer. Compliance Requirements. Activities Allowed or Unallowed, Allowable Costs Principles, Cash Management, Matching Level of Effort, Earmarking, Reporting, Special Tests and Provisions. Criteria: Program requirements state that no later than February 1, of the year after Title III funds are expended, the County must submit a certification to the U.S. Forest Service that the County funds expended in the applicable year have been used for the uses authorized under this Title including the amounts expended and their uses. Condition: The County had not completed and submitted the certification to the proper authorities. Cause. County management was unaware of this requirement. Effect or Potential Effect. As a result, the County is not in compliance with the Reporting and Special Tests and Provisions requirements of the grant. Questioned Costs: $ 10,603. Context: Our review of the expenditures indicated the funds were used for expenditures that are allowable under the program, however, because the County did not submit the certification to the resource advisory committee, the expenditures are considered questioned costs. Recommendations: County management should review the compliance requirements of the grant and implement procedures to ensure the County is in compliance with all of the material compliance requirements of the grant.
Finding 2020-001
Information on the Federal Program: CFDA 10.665- U.S. Department of Agriculture Schools and Roads Grants to States, U.S. Forest Service Cluster passed through Arkansas State Treasurer. Compliance Requirements. Activities Allowed or Unallowed, Allowable Costs Principles, Cash Management, Matching Level of Effort, Earmarking, Reporting, Special Tests and Provisions. Criteria: Program requirements state that no later than February 1, of the year after Title III funds are expended, the County must submit a certification to the U.S. Forest Service that the County funds expended in the applicable year have been used for the uses authorized under this Title including the amounts expended and their uses. Condition: The County had not completed and submitted the certification to the proper authorities. Cause. County management was unaware of this requirement. Effect or Potential Effect. As a result, the County is not in compliance with the Reporting and Special Tests and Provisions requirements of the grant. Questioned Costs: $ 10,603. Context: Our review of the expenditures indicated the funds were used for expenditures that are allowable under the program, however, because the County did not submit the certification to the resource advisory committee, the expenditures are considered questioned costs. Recommendations: County management should review the compliance requirements of the grant and implement procedures to ensure the County is in compliance with all of the material compliance requirements of the grant.