FAC Explorer

Audit 307249

FY End
2022-06-30
Total Expended
$27.48M
Findings
2
Programs
27
Organization: Henry County Georgia (GA)
Year: 2022 Accepted: 2024-05-28
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398504 2022-004 Significant Deficiency - L
974946 2022-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $16.18M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.42M Yes 1
20.205 Highway Planning and Construction $2.33M - 0
14.218 Community Development Block Grants/entitlement Grants $957,752 - 0
20.507 Federal Transit_formula Grants $764,672 - 0
97.044 Assistance to Firefighters Grant $685,523 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $350,915 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $300,904 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $192,067 - 0
20.106 Airport Improvement Program $168,849 - 0
14.231 Emergency Solutions Grant Program $157,188 - 0
20.600 State and Community Highway Safety $127,104 - 0
93.053 Nutrition Services Incentive Program $109,000 - 0
93.667 Social Services Block Grant $106,354 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $105,356 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $91,728 - 0
93.569 Community Services Block Grant $87,835 - 0
16.575 Crime Victim Assistance $55,814 - 0
97.042 Emergency Management Performance Grants $50,000 - 0
16.606 State Criminal Alien Assistance Program $29,075 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $25,899 - 0
84.425 Education Stabilization Fund $20,984 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $18,888 - 0
16.710 Public Safety Partnership and Community Policing Grants $18,499 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $13,860 - 0
16.609 Project Safe Neighborhoods $12,168 - 0
97.067 Homeland Security Grant Program $249 - 0

Contacts

Name Title Type
LA4GFK56XQ48 David Smith Auditee
7702886529 Douglas Moses Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Henry County, Georgia and is presented on the accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County chose not to use the 10% de minimis cost rate for the fiscal year ended June 30, 2022. The Schedule of Expenditures of Federal Awards includes the federal grant activity of the County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: DE MINIMIS INDIRECT COST RATE Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Henry County, Georgia and is presented on the accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County chose not to use the 10% de minimis cost rate for the fiscal year ended June 30, 2022. The County chose not to use the 10% de minimis cost rate for the fiscal year ended June 30, 2022.
Title: NONCASH AWARDS Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Henry County, Georgia and is presented on the accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The County chose not to use the 10% de minimis cost rate for the fiscal year ended June 30, 2022. The County did not receive noncash federal awards during the fiscal year ended June 30, 2022.

Finding Details

Finding 2022-004
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit quarterly Project and Expenditure reports, due the last day of the month following the end of the quarter being reported. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing or reporting requirements, we noted the County did not complete and submit one (1) of the required quarterly reports for the fiscal year ended June 30, 2022. Context/Casue: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. The quaterly report for the reporting period ended June 30, 2022 was not submitted as required. Effect: One of the required four quarterly reports was not submitted due to inadequate controls over compliance with reporting requirements. As a result, the County is not in compliance with the reporting requirements of the program. Questioned Costs: None Recommendation: We recommend that the County file the missed quarterly report as well as enhance internal controls to ensure compliance with reporting requirements. Auditee’s Response: We concur. The quarterly report for June 30, 2022 was not finalized and submitted timely. We will file the quarterly report. We will also ensure that the County’s internal controls are updated to ensure compliance with reporting requirements moving forward.
Finding 2022-004
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit quarterly Project and Expenditure reports, due the last day of the month following the end of the quarter being reported. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing or reporting requirements, we noted the County did not complete and submit one (1) of the required quarterly reports for the fiscal year ended June 30, 2022. Context/Casue: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. The quaterly report for the reporting period ended June 30, 2022 was not submitted as required. Effect: One of the required four quarterly reports was not submitted due to inadequate controls over compliance with reporting requirements. As a result, the County is not in compliance with the reporting requirements of the program. Questioned Costs: None Recommendation: We recommend that the County file the missed quarterly report as well as enhance internal controls to ensure compliance with reporting requirements. Auditee’s Response: We concur. The quarterly report for June 30, 2022 was not finalized and submitted timely. We will file the quarterly report. We will also ensure that the County’s internal controls are updated to ensure compliance with reporting requirements moving forward.