FAC Explorer

Audit 315394

FY End
2023-12-31
Total Expended
$2.07M
Findings
0
Programs
9
Organization: Gilmer County, Georgia (GA)
Year: 2023 Accepted: 2024-07-18
Auditor: Rushton LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $742,384 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $315,070 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $221,052 - 0
21.032 Local Assistance and Tribal Consistency Fund $196,837 Yes 0
15.226 Payments in Lieu of Taxes $147,244 - 0
20.106 Airport Improvement Program $57,741 - 0
10.665 Schools and Roads - Grants to States $40,258 - 0
97.044 Assistance to Firefighters Grant $21,128 - 0
97.042 Emergency Management Performance Grants $17,936 - 0

Contacts

Name Title Type
CLN2MRMTJEZ7 Sandi Holden Auditee
7066354361 Chris Hollifield Auditor
No contacts on file

Notes to SEFA

Title: 1 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 in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Gilmer County, Georgia has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Gilmer County, Georgia, under programs for the federal government for the year ended December 31, 2023. 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 (Uniform Guidance). Because this 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: 4 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 in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Gilmer County, Georgia has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 4. Payments to Subrecipients For the current year, Gilmer County, Georgia did not pass through any federal funds to subrecipients.