FAC Explorer

Audit 318573

FY End
2023-12-31
Total Expended
$6.91M
Findings
4
Programs
14
Organization: Sebastian County Federal Programs (AR)
Year: 2023 Accepted: 2024-09-05
Auditor: Przybysz & Associates CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485734 2023-001 Material Weakness - B
485735 2023-002 Significant Deficiency - I
1062176 2023-001 Material Weakness - B
1062177 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.73M Yes 2
97.067 Homeland Security Grant Program $470,775 - 0
16.585 Drug Court Discretionary Grant Program $162,048 - 0
15.226 Payments in Lieu of Taxes $145,227 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $97,501 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $94,819 - 0
97.042 Emergency Management Performance Grants $64,863 - 0
16.001 Law Enforcement Assistance_narcotics and Dangerous Drugs_laboratory Analysis $54,438 - 0
10.665 Schools and Roads - Grants to States $34,345 - 0
97.039 Hazard Mitigation Grant $32,850 - 0
16.606 State Criminal Alien Assistance Program $11,122 - 0
10.923 Emergency Watershed Protection Program $7,519 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2,963 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $1,347 - 0

Contacts

Name Title Type
WTMVL67KNGU5 Melissa Sinclair Auditee
4797838172 Marc Lux Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: This schedule of expenditures of federal awards includes the federal program activity of Sebastian County, Arkansas and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Sebastian County, Arkansas does not charge indirect cost rates and charges 100% of their costs directly. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Sebastian County, Arkansas under programs of 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 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 Sebastian County, Arkansas, it is not intended to and does not present the financial position, changes in net position, or cash flows, where applicable of Sebastian County, Arkansas.
Title: Federal Awards Passed Through to Subrecipients Accounting Policies: This schedule of expenditures of federal awards includes the federal program activity of Sebastian County, Arkansas and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Sebastian County, Arkansas does not charge indirect cost rates and charges 100% of their costs directly. No federal financial assistance has been provided to a subrecipient.

Finding Details

Finding 2023-001
The County did not receive sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers CSLFRF Project for the County. In terms of invoicing, Motorola has only sent a single page invoice summarizing the work performed as of 7/13/2023 for the CSLFRF Project. The County has requested additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting and contract amendment taking place on 6/10/2024.
Finding 2023-002
The County did not utlize proper procurement policies when engaging Turnquist Inc. to complete the flooring portion of the Health Department Improvements CSLFRF Project for the County. In terms of procurement, Turnquist was engaged before competitive bidding or cooperative agreements could be put in place for that particular portion of the CSLFRF project.
Finding 2023-001
The County did not receive sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers CSLFRF Project for the County. In terms of invoicing, Motorola has only sent a single page invoice summarizing the work performed as of 7/13/2023 for the CSLFRF Project. The County has requested additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting and contract amendment taking place on 6/10/2024.
Finding 2023-002
The County did not utlize proper procurement policies when engaging Turnquist Inc. to complete the flooring portion of the Health Department Improvements CSLFRF Project for the County. In terms of procurement, Turnquist was engaged before competitive bidding or cooperative agreements could be put in place for that particular portion of the CSLFRF project.