FAC Explorer

Audit 331614

FY End
2023-12-31
Total Expended
$2.15M
Findings
2
Programs
9
Organization: Dodge County, Georgia (GA)
Year: 2023 Accepted: 2024-12-10
Auditor: H Frank Erwin JR PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513710 2023-005 - - P
1090152 2023-005 - - P

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $1.66M Yes 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $151,896 - 0
16.585 Treatment Court Discretionary Grant Program $68,334 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $60,291 - 0
16.575 Crime Victim Assistance $16,800 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $10,513 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $10,000 - 0
97.042 Emergency Management Performance Grants $7,647 - 0
10.664 Cooperative Forestry Assistance $5,000 - 0

Contacts

Name Title Type
M1K8N37U53D5 Conner Bearden Auditee
4783744361 H Frank Erwin JR Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: SEE FORM De Minimis Rate Used: N Rate Explanation: SEE FORM The accompany schedule of expenditures of federal awards (the Schedule) includes the federal grant activityof Dodge County, Georgia 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 Fedral Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Dodge County, Georgia, it is not intended to and does not present the financial position and changes in net position of Dodge County, Georgia.
Title: Summary of Significant Accounting Policies Accounting Policies: SEE FORM De Minimis Rate Used: N Rate Explanation: SEE FORM (1) Expenditures reported on the Schedule are reported 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. (2) Pass-through entity numbers are presented where available.
Title: Indirect Cost Rate Accounting Policies: SEE FORM De Minimis Rate Used: N Rate Explanation: SEE FORM The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance or any other indirect cost rate.

Finding Details

Finding 2023-005
Condition: Nonfederal entities must have and use documented procurement procedures, consistant with State, local, and tribal laws and regulations and the standards, for the acquisition of property or services required under a federal award or subaward. The County does not have written procurement policies and procedures for federal awards and subawards. Criteria: The Uniform Guidance and Single Audit Standards require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance and Single Audit Standards further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the procurement procedures. Cause: The County does not have written procurement policies and procedures for federal awards and subawards. Effect: The County is not in compliance with the Uniform Guidance and Single Audit Standards. Questioned Costs: None noted. Recommendation: Management needs to develop and document procurement procedures, consistent with Uniform Guidance and Single Audit Standards for federal awards and subawards. Views of Responsible Officials and Planned Corrective Action: The Commissioners concur with the recommendation. We will document the procurement procedures for federal awards and subawards.
Finding 2023-005
Condition: Nonfederal entities must have and use documented procurement procedures, consistant with State, local, and tribal laws and regulations and the standards, for the acquisition of property or services required under a federal award or subaward. The County does not have written procurement policies and procedures for federal awards and subawards. Criteria: The Uniform Guidance and Single Audit Standards require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance and Single Audit Standards further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the procurement procedures. Cause: The County does not have written procurement policies and procedures for federal awards and subawards. Effect: The County is not in compliance with the Uniform Guidance and Single Audit Standards. Questioned Costs: None noted. Recommendation: Management needs to develop and document procurement procedures, consistent with Uniform Guidance and Single Audit Standards for federal awards and subawards. Views of Responsible Officials and Planned Corrective Action: The Commissioners concur with the recommendation. We will document the procurement procedures for federal awards and subawards.