Audit 317719

FY End
2022-09-30
Total Expended
$1.96M
Findings
2
Programs
3
Organization: City of Unadilla, Georgia (GA)
Year: 2022 Accepted: 2024-08-22

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
484787 2022-004 Material Weakness - L
1061229 2022-004 Material Weakness - L

Contacts

Name Title Type
QEWYJ3DVSLS6 Myron Mixon Auditee
4786273022 Mitch Greer Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Unadilla, Georgia (the City), 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 financial statements. De Minimis Rate Used: N Rate Explanation: The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2022. The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Unadilla, Georgia (the City), 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 financial statements.
Title: De Minimis Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Unadilla, Georgia (the City), 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 financial statements. De Minimis Rate Used: N Rate Explanation: The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2022. The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2022.
Title: Federal Loans Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Unadilla, Georgia (the City), 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 financial statements. De Minimis Rate Used: N Rate Explanation: The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2022. The City expended $1,961,169 in federal awards during the year ended September 30, 2022. The outstanding balance of the federal loan as of September 30, 2022 was $9,382,624.
Title: Non-Cash Awards Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Unadilla, Georgia (the City), 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 financial statements. De Minimis Rate Used: N Rate Explanation: The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2022. The City did not receive non-cash federal awards during the year ended September 30, 2022.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Unadilla, Georgia (the City), 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 financial statements. De Minimis Rate Used: N Rate Explanation: The City chose not to use the 10% de minimis cost rate for the year ended September 30, 2022. The City did not pass through any funds to subrecipients during the year ended September 30, 2022.

Finding Details

Condition: The City did not record revenue and expenditures for the 2021 Community Development Block Grant (CDBG) in a capital projects fund. The CDBG was not included on the schedule of expenditures of federal awards (SEFA). Criteria: Uniform Guidance requires the reporting of all federal funds on the SEFA. Cause: Failure to record CDBG checks and deposits. Effect: The CDBG grant funds were omitted. Recommendation: The City should perform monthly bank reconciliations of all bank accounts, but more closely review missing check numbers. Response: The City agrees with this finding and will more closely review missing check numbers.
Condition: The City did not record revenue and expenditures for the 2021 Community Development Block Grant (CDBG) in a capital projects fund. The CDBG was not included on the schedule of expenditures of federal awards (SEFA). Criteria: Uniform Guidance requires the reporting of all federal funds on the SEFA. Cause: Failure to record CDBG checks and deposits. Effect: The CDBG grant funds were omitted. Recommendation: The City should perform monthly bank reconciliations of all bank accounts, but more closely review missing check numbers. Response: The City agrees with this finding and will more closely review missing check numbers.