FAC Explorer

Audit 318504

FY End
2022-06-30
Total Expended
$3.15M
Findings
2
Programs
12
Organization: Elbert County, Georgia (GA)
Year: 2022 Accepted: 2024-09-04
Auditor: Walker Pierce & Tuck Cpa's PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485701 2022-006 Material Weakness Yes P
1062143 2022-006 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.20M Yes 1
20.106 Airport Improvement Program $476,519 - 0
97.044 Assistance to Firefighters Grant $445,714 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $194,838 - 0
16.575 Crime Victim Assistance $171,507 - 0
93.053 Nutrition Services Incentive Program $59,889 - 0
97.042 Emergency Management Performance Grants $8,012 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $7,263 - 0
10.664 Cooperative Forestry Assistance $5,000 - 0
93.667 Social Services Block Grant $4,005 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3,469 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1,293 - 0

Contacts

Name Title Type
V4LVV81NY9W1 MacY Witcher Auditee
7062832000 Wayne Tuck Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Elbert County, Georgia (the "County"), and is presented on the modified accrual basis of accounting for governmental fund types and the accrual basis of accounting for the proprietary fund types. The County reporting entity is defined in Note 1 to the County's basic financial statements. Theinformation in this schedule is presented in accordance with the requirements of the Uniform Guidance. 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: No de minimus or indirect cost allocated to federal grant

Finding Details

Finding 2022-006
Criteria: A basic part of proper internal controls includes a written policy and procedure manual for all accounting tasks including the management, oversight and operations of federal grants Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers and operations staff responsible for the grant application, acceptance, implementation, funding requests and reporting requirements. Cause: The County does not have a complete and accurate policy and procedure manual regarding the compliance with federal grant requirements for use by staff when performing tasks that involve federal grant funds. Effect: The County's staff may be unaware of federal grant requirements and, as a result, unintentionally violate material compliance requirements that could result in the federal agency requesting the County to repay federal grant funds. Recommendations: A written policy and procedures manual should be created, regularly updated and provided to staff to help ensure proper internal procedures for all accounting tasks are consistently followed. Response: The County agrees with this finding.
Finding 2022-006
Criteria: A basic part of proper internal controls includes a written policy and procedure manual for all accounting tasks including the management, oversight and operations of federal grants Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers and operations staff responsible for the grant application, acceptance, implementation, funding requests and reporting requirements. Cause: The County does not have a complete and accurate policy and procedure manual regarding the compliance with federal grant requirements for use by staff when performing tasks that involve federal grant funds. Effect: The County's staff may be unaware of federal grant requirements and, as a result, unintentionally violate material compliance requirements that could result in the federal agency requesting the County to repay federal grant funds. Recommendations: A written policy and procedures manual should be created, regularly updated and provided to staff to help ensure proper internal procedures for all accounting tasks are consistently followed. Response: The County agrees with this finding.