FAC Explorer

Audit 336497

FY End
2023-06-30
Total Expended
$1.61M
Findings
2
Programs
1
Organization: City of Forest Park, Georgia (GA)
Year: 2023 Accepted: 2025-01-08
Auditor: Mauldin & Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518156 2023-004 Material Weakness - L
1094598 2023-004 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.61M Yes 1

Contacts

Name Title Type
V4UWJTZVJ2H1 John Wiggins Auditee
4043664720 Ryan Jones Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are recognized when the related liability is incurred. In instances where the grant agreement requires the City to match grant awards with local funds, such matching funds are excluded in the accompanying Schedule of Expenditures of Federal Awards. Federal grant programs which are administered through state agencies (pass-through awards) have been included in this report. These programs are operated according to federal regulations promulgated by the federal agency providing the funding. 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. 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 did not utilize the 10% de minimus indirect cost rate permitted by the Uniform Guidance.

Finding Details

Finding 2023-004
Criteria: 2 CFR Part 200 requires that nonfederal entities establish and maintain effective internal control over federal awards to provide reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition: During our testing of the City’s compliance with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Fund Program (CSLFRF), we noted that the required annual Project and Expenditure Report, due on April 30, 2023, was not submitted by the City until September 1, 2023. Cause: The City’s internal controls over compliance were not sufficiently designed to prevent noncompliance with the terms of the CSLFRF grant. Effect: The City did not meet the reporting requirement of the CSLFRF grant because the required annual report was not filed timely. Recommendation: We recommend the City design controls to ensure an adequate process is in place to submit the required reports for federal grants by the deadlines set forth by the federal government. Auditee’s Response: We concur with the finding. We will take the necessary steps to ensure that the reporting requirement of the CSLFRF grant will be submitted on time to prevent noncompliance with the terms of the CSLFRF grant.
Finding 2023-004
Criteria: 2 CFR Part 200 requires that nonfederal entities establish and maintain effective internal control over federal awards to provide reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the specific award. The financial management system of each nonfederal entity must provide accurate, current, and complete disclosure of the financial results of each federal award in accordance with grant requirements. Condition: During our testing of the City’s compliance with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Fund Program (CSLFRF), we noted that the required annual Project and Expenditure Report, due on April 30, 2023, was not submitted by the City until September 1, 2023. Cause: The City’s internal controls over compliance were not sufficiently designed to prevent noncompliance with the terms of the CSLFRF grant. Effect: The City did not meet the reporting requirement of the CSLFRF grant because the required annual report was not filed timely. Recommendation: We recommend the City design controls to ensure an adequate process is in place to submit the required reports for federal grants by the deadlines set forth by the federal government. Auditee’s Response: We concur with the finding. We will take the necessary steps to ensure that the reporting requirement of the CSLFRF grant will be submitted on time to prevent noncompliance with the terms of the CSLFRF grant.