Audit 310500

FY End

2023-12-31

Total Expended

$6.64M

Findings

4

Programs

3

Organization: City of Senoia, Ga (GA)

Year: 2023 Accepted: 2024-06-27

Auditor: James L Whitaker PC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
403367	2023-001	Material Weakness	-	L
403368	2023-001	Material Weakness	-	L
979809	2023-001	Material Weakness	-	L
979810	2023-001	Material Weakness	-	L

ALN	Program	Spent	Major	Findings
21.027	Coronavirus State and Local Fiscal Recovery Funds	$923,522	Yes	0
66.458	Capitalization Grants for Clean Water State Revolving Funds	$847,553	Yes	1
20.205	Highway Planning and Construction	$97,016	-	0

Contacts

Name	Title	Type
E3GCGBU6JK41	Harold Simmons	Auditee
7705990599	James L Whitaker	Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Senoia, Georgia under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Pait 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Unifmm Guidance). Because the Schedule presents only a selected portion of the operations of City of Senoia, Georgia, it is not intended to and does not present the financial position, changes in net assets, or cash flows of City of Senoia, Georgia. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule ai·e reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Unifonn Guidance, wherein ce1tain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City elected not to utilize the 10% de minimus indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Senoia, Georgia under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Pait 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Unifmm Guidance). Because the Schedule presents only a selected portion of the operations of City of Senoia, Georgia, it is not intended to and does not present the financial position, changes in net assets, or cash flows of City of Senoia, Georgia.

Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Senoia, Georgia under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Pait 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Unifmm Guidance). Because the Schedule presents only a selected portion of the operations of City of Senoia, Georgia, it is not intended to and does not present the financial position, changes in net assets, or cash flows of City of Senoia, Georgia. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule ai·e reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Unifonn Guidance, wherein ce1tain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City elected not to utilize the 10% de minimus indirect cost rate. Expenditures reported on the Schedule ai·e reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Unifonn Guidance, wherein ce1tain types of expenditures are not allowable or are limited as to reimbursement.

Title: NOTE C - INDIRECT COST RA TE Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Senoia, Georgia under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Pait 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Unifmm Guidance). Because the Schedule presents only a selected portion of the operations of City of Senoia, Georgia, it is not intended to and does not present the financial position, changes in net assets, or cash flows of City of Senoia, Georgia. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule ai·e reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Unifonn Guidance, wherein ce1tain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City elected not to utilize the 10% de minimus indirect cost rate. The City elected not to utilize the 10% de minimus indirect cost rate.

Finding Details

Finding 2023-001

MATERIAL AMOUNTS OF ACCOUNTS PAYABLE NOT RECORDED ON THE CITY'S BOOKS AT YEAR END Condition: The City did not record $1,327,314 of accounts payable owed by the City as of year end, of which $1,305,463 were related to major federal assistance programs. Criteria: Liabilities, accounts payable, should be recorded in the period the service is perfmmed or the asset is received. Effect: The City's financial statements reported accounts payable that were under-stated by $1,327,314. Cause: Newly hired personnel had not been properly trained or supervised during the time they were hired by the City. Recommendation: Management should ensure that accounting personnel obtain the necessary training in order to properly pe1form their duties and that they are properly supervised. View of responsible officials and planned corrective action: Management agrees with the finding. Management will provide the accounting staff with the amount of training and supervision they need to properly perform their duties.

Finding 2023-001

MATERIAL AMOUNTS OF ACCOUNTS PAYABLE NOT RECORDED ON THE CITY'S BOOKS AT YEAR END Condition: The City did not record $1,327,314 of accounts payable owed by the City as of year end, of which $1,305,463 were related to major federal assistance programs. Criteria: Liabilities, accounts payable, should be recorded in the period the service is perfmmed or the asset is received. Effect: The City's financial statements reported accounts payable that were under-stated by $1,327,314. Cause: Newly hired personnel had not been properly trained or supervised during the time they were hired by the City. Recommendation: Management should ensure that accounting personnel obtain the necessary training in order to properly pe1form their duties and that they are properly supervised. View of responsible officials and planned corrective action: Management agrees with the finding. Management will provide the accounting staff with the amount of training and supervision they need to properly perform their duties.

Finding 2023-001

MATERIAL AMOUNTS OF ACCOUNTS PAYABLE NOT RECORDED ON THE CITY'S BOOKS AT YEAR END Condition: The City did not record $1,327,314 of accounts payable owed by the City as of year end, of which $1,305,463 were related to major federal assistance programs. Criteria: Liabilities, accounts payable, should be recorded in the period the service is perfmmed or the asset is received. Effect: The City's financial statements reported accounts payable that were under-stated by $1,327,314. Cause: Newly hired personnel had not been properly trained or supervised during the time they were hired by the City. Recommendation: Management should ensure that accounting personnel obtain the necessary training in order to properly pe1form their duties and that they are properly supervised. View of responsible officials and planned corrective action: Management agrees with the finding. Management will provide the accounting staff with the amount of training and supervision they need to properly perform their duties.

Finding 2023-001

MATERIAL AMOUNTS OF ACCOUNTS PAYABLE NOT RECORDED ON THE CITY'S BOOKS AT YEAR END Condition: The City did not record $1,327,314 of accounts payable owed by the City as of year end, of which $1,305,463 were related to major federal assistance programs. Criteria: Liabilities, accounts payable, should be recorded in the period the service is perfmmed or the asset is received. Effect: The City's financial statements reported accounts payable that were under-stated by $1,327,314. Cause: Newly hired personnel had not been properly trained or supervised during the time they were hired by the City. Recommendation: Management should ensure that accounting personnel obtain the necessary training in order to properly pe1form their duties and that they are properly supervised. View of responsible officials and planned corrective action: Management agrees with the finding. Management will provide the accounting staff with the amount of training and supervision they need to properly perform their duties.