FAC Explorer

Audit 319932

FY End
2023-12-31
Total Expended
$2.20M
Findings
2
Programs
4
Organization: City of Stockbridge (GA)
Year: 2023 Accepted: 2024-09-18
Auditor: Mauldin and Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497297 2023-006 Material Weakness - L
1073739 2023-006 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.63M Yes 0
16.710 Public Safety Partnership and Community Policing Grants $524,061 Yes 1
16.753 Congressionally Recommended Awards $36,925 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $17,832 - 0

Contacts

Name Title Type
JJMXMJNATK49 Lakeisha Gaines Auditee
6788333316 Hope Pendergrass Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Stockbridge, 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 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 City elected not to use the 10% de minimis cost rate for the year ended December 31, 2023. The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Stockbridge, 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 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.
Title: DE MINIMIS COST RATE Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Stockbridge, 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 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 City elected not to use the 10% de minimis cost rate for the year ended December 31, 2023. The City elected not to use the 10% de minimis cost rate for the year ended December 31, 2023.

Finding Details

Finding 2023-006
Criteria: Recipients are required to submit quarterly financial and semiannual performance reports within thirty days of the close of a quarterly or semiannual time period. The quarterly reports are also required to have all financial records, such as general ledgers and supporting documentation. Condition: Multiple required reports were not submitted timely and/or were not properly supported. Context: The City did not submit two quarterly financial reports within thirty days of the close of the quarter. Additionally, one quarterly report did not provide accurate information as the expenditures submitted did not align with the expenditures of that quarter. Five of the quarterly reports required did contain supporting documentation in the submissions. The City also did not submit three semiannual performance reports within thirty days of the close of the designated time period. Cause: Management oversight. Effect: The City was not in compliance with the requirements of grant reporting. Recommendation: We recommend that the City establish procedures to ensure proper reporting under the grant requirements. Views of Responsible Officials and Planned Corrective Action: We concur. We establish procedures to ensure proper reporting based on grant requirements.
Finding 2023-006
Criteria: Recipients are required to submit quarterly financial and semiannual performance reports within thirty days of the close of a quarterly or semiannual time period. The quarterly reports are also required to have all financial records, such as general ledgers and supporting documentation. Condition: Multiple required reports were not submitted timely and/or were not properly supported. Context: The City did not submit two quarterly financial reports within thirty days of the close of the quarter. Additionally, one quarterly report did not provide accurate information as the expenditures submitted did not align with the expenditures of that quarter. Five of the quarterly reports required did contain supporting documentation in the submissions. The City also did not submit three semiannual performance reports within thirty days of the close of the designated time period. Cause: Management oversight. Effect: The City was not in compliance with the requirements of grant reporting. Recommendation: We recommend that the City establish procedures to ensure proper reporting under the grant requirements. Views of Responsible Officials and Planned Corrective Action: We concur. We establish procedures to ensure proper reporting based on grant requirements.