FAC Explorer

Audit 349943

FY End
2024-06-30
Total Expended
$1.12M
Findings
2
Programs
7
Organization: Atkinson County Board of Commissioners (GA)
Year: 2024 Accepted: 2025-03-28
Auditor: Valenti Rackley and Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
539393 2024-002 - - I
1115835 2024-002 - - I

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $488,629 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $242,697 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $157,231 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $73,524 - 0
97.042 Emergency Management Performance Grants $18,995 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $15,000 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $10,833 - 0

Contacts

Name Title Type
XGNLUH5WBW49 Nina Lott Auditee
9124223391 Lee Goodman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Negative amounts, if any, shown on this Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in the prior year. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2024-002
Criteria: New rules in the Uniform guidance, which contains rules pertaining to federal awards, require the procurement policies be written and contain stipulated elements. Condition: The County's procurement policies and procedures covering expenditure of federal awards are adequate and have been followed. However, procurement policies covering all of the Uniform Guidance requirements must now be in writing. Cause: These requirements are new. Effect: Noncompliance with Uniform Guidance requirements. Recommendation: Written procurement policies meeting Uniform Guidance requirements should be drafted and adopted. Management Response: Management concurs with this finding. See management's Corrective Action Plan separately submitted.
Finding 2024-002
Criteria: New rules in the Uniform guidance, which contains rules pertaining to federal awards, require the procurement policies be written and contain stipulated elements. Condition: The County's procurement policies and procedures covering expenditure of federal awards are adequate and have been followed. However, procurement policies covering all of the Uniform Guidance requirements must now be in writing. Cause: These requirements are new. Effect: Noncompliance with Uniform Guidance requirements. Recommendation: Written procurement policies meeting Uniform Guidance requirements should be drafted and adopted. Management Response: Management concurs with this finding. See management's Corrective Action Plan separately submitted.