FAC Explorer

Audit 318782

FY End
2023-12-31
Total Expended
$4.63M
Findings
2
Programs
2
Organization: Upson County, Georgia (GA)
Year: 2023 Accepted: 2024-09-09
Auditor: Nichols Cauley & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
486137 2023-003 Significant Deficiency - M
1062579 2023-003 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.05M Yes 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $111,765 - 0

Contacts

Name Title Type
LV9DRJVMTYM5 H. Allen Salter Auditee
4782751163 Gregory M. Chapman Auditor
No contacts on file

Notes to SEFA

Title: NON‐CASH AWARDS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the Upson County, Georgia (the “County”) 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The County did not receive non‐cash federal awards during the year ended December 31, 2023.

Finding Details

Finding 2023-003
The County could not support that it had sufficient review of the subrecipient during the year. The County had not properly designed or implemented a system of internal controls that would likely be effective in preventing, detecting, and correcting noncompliance.
Finding 2023-003
The County could not support that it had sufficient review of the subrecipient during the year. The County had not properly designed or implemented a system of internal controls that would likely be effective in preventing, detecting, and correcting noncompliance.