FAC Explorer

Audit 307900

FY End
2022-12-31
Total Expended
$12.28M
Findings
2
Programs
16
Organization: Garland County, Arkansas (AR)
Year: 2022 Accepted: 2024-06-03
Auditor: Ata PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399393 2022-001 Significant Deficiency - L
975835 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.68M Yes 1
16.575 Crime Victim Assistance $97,362 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $82,647 - 0
97.042 Emergency Management Performance Grants $79,962 - 0
20.600 State and Community Highway Safety $78,593 - 0
97.030 Community Disaster Loans $61,789 - 0
93.788 Opioid Str $43,002 - 0
12.102 Emergency Rehabilitation of Flood Control Works Or Federally Authorized Coastal Protection Works $41,502 - 0
10.665 Schools and Roads - Grants to States $30,012 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $17,179 - 0
16.609 Project Safe Neighborhoods $16,460 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $15,602 - 0
16.607 Bulletproof Vest Partnership Program $13,184 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $8,698 - 0
10.587 National Food Service Management Institute Administration and Staffing Grant $7,102 - 0
11.307 Economic Adjustment Assistance $3,850 - 0

Contacts

Name Title Type
F3FLNJ46A886 Susan Ashmore Auditee
5016223600 Courtney Moore Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de-minimis cost rate. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement.
Title: NOTE 2 - BASIS OF ACCOUNTING Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de-minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activities of Garland 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 Federal Awards (Uniform Guidance). 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 position, or cash flows of the County.
Title: NOTE 3 - FEDERAL INDIRECT RATE Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de-minimis cost rate. The County has elected not to the use 10 percent de-minimis indirect cost rate as allowed under the Uniform Guidance
Title: NOTE 4 - PROGRAM COSTS Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% 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 2022-001
2022-001, Single Audit Data Collection Form Not Filed by Due Date. ALN: 21.027 Coronavirus State and Local Recovery Funds Federal Agency: US Department of Treasury Condition: The data collection form for the Single Audit ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse by September 30, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement Therefore, the data collection form required at audit completion was not filed by the due date. Effect: Garland County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Garland County, Arkansas will not meet the low-risk criteria for future Single Audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Questioned Costs: None Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data collection form submission. Audit firm timelines have had a substantial impact on the County's ability to file the data collection form on a timely basis. Views of Responsible Officials: Garland County, Arkansas will submit the data collection form and continue to work closely with the audit firm to ensure efficiency is maintained and continuously improving. GARLAND COUNTY, ARKANSAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS December 31, 2022 -
Finding 2022-001
2022-001, Single Audit Data Collection Form Not Filed by Due Date. ALN: 21.027 Coronavirus State and Local Recovery Funds Federal Agency: US Department of Treasury Condition: The data collection form for the Single Audit ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse by September 30, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement Therefore, the data collection form required at audit completion was not filed by the due date. Effect: Garland County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Garland County, Arkansas will not meet the low-risk criteria for future Single Audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Questioned Costs: None Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data collection form submission. Audit firm timelines have had a substantial impact on the County's ability to file the data collection form on a timely basis. Views of Responsible Officials: Garland County, Arkansas will submit the data collection form and continue to work closely with the audit firm to ensure efficiency is maintained and continuously improving. GARLAND COUNTY, ARKANSAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS December 31, 2022 -