FAC Explorer

Audit 333261

FY End
2024-06-30
Total Expended
$2.54M
Findings
0
Programs
10
Organization: Rabun County, Georgia (GA)
Year: 2024 Accepted: 2024-12-18
Auditor: Rushton LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $957,901 Yes 0
21.032 Local Assistance and Tribal Consistency Fund $872,000 Yes 0
15.226 Payments in Lieu of Taxes $431,848 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $125,332 - 0
10.665 Schools and Roads - Grants to States $83,164 - 0
97.039 Hazard Mitigation Grant $22,950 - 0
16.588 Violence Against Women Formula Grants $9,759 - 0
97.042 Emergency Management Performance Grants $7,722 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $2,332 - 0
93.667 Social Services Block Grant $1,000 - 0

Contacts

Name Title Type
QJN4EDNKBBE3 David Conley Auditee
7067825271 Clay Pilgrim Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Rabun County, Georgia has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Rabun County, Georgia, under programs for the federal government for the fiscal year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because this schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
Title: Payments to Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Rabun County, Georgia has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. For the current fiscal year, Rabun County, Georgia did not pass federal funds through to subrecipients.