FAC Explorer

Audit 352897

FY End
2024-06-30
Total Expended
$3.28M
Findings
2
Programs
19
Organization: Gates County, North Carolina (NC)
Year: 2024 Accepted: 2025-04-07
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554297 2024-003 Significant Deficiency - I
1130739 2024-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.75M Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $214,541 - 0
93.563 Child Support Services $163,625 - 0
93.667 Social Services Block Grant $151,958 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $86,428 - 0
93.558 Temporary Assistance for Needy Families $74,037 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $67,645 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.767 Children's Health Insurance Program $34,148 - 0
14.239 Home Investment Partnerships Program $33,000 - 0
93.778 Medical Assistance Program $24,733 - 0
97.042 Emergency Management Performance Grants $19,073 - 0
93.658 Foster Care Title IV-E $11,783 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $7,496 - 0
93.568 Low-Income Home Energy Assistance $2,975 - 0
14.218 Community Development Block Grants/entitlement Grants $1,500 - 0
93.747 Elder Abuse Prevention Interventions Program $486 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $299 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $102 - 0

Contacts

Name Title Type
F4L4FXEB3BK3 William Roberson Auditee
2523572146 Leann Bagasala Auditor
No contacts on file

Notes to SEFA

Title: BASIS of Presentation and Accounting Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards (the “Schedule”) is presented using the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are recognized when the related fund liability is incurred. Federal grant programs which are administered through State agencies (pass-through awards) have been included in this report, including any funds expended for the State funded portion of those same programs. 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 and the State Single Audit Implementation Act, therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the financial statements. The County elected not to utilize the 10% de Minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The County elected not to utilize the 10% de Minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal and State Awards (the “Schedule”) is presented using the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are recognized when the related fund liability is incurred. Federal grant programs which are administered through State agencies (pass-through awards) have been included in this report, including any funds expended for the State funded portion of those same programs. 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 and the State Single Audit Implementation Act, therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the financial statements. The County elected not to utilize the 10% de Minimis indirect cost rate.

Finding Details

Finding 2024-003
2024-003 Significant Deficiency over Procurement Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number 21.027, U.S. Department of the Treasury. Criteria: All entities under the program, must follow the procurement standards in 2 CFR sections 200.318 through 200.327, including ensuring that the procurement method used for the contracts are appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320. Condition: We noted the County did not originally follow the procurement standards for their procurement of radio read water meters and installations. The County solicited price quotes for this contract. However, based on the amount of the contract, the County should have solicited a formal bid. Context/Cause: The County did not properly solicit for a formal bid for the radio read water meters and installation contract. The County was notified that the price quotes obtained would not be in compliance with the procurement standards and therefore solicited for a formal bid the contract. Effects: The County was not in compliance with the Federal and State procurement requirements. Recommendation: We recommend that the County implement a process to formally document all procurement actions and ensure the properly procurement based on the monetary amount of the contract. Auditee’s Response: We concur with the finding.
Finding 2024-003
2024-003 Significant Deficiency over Procurement Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number 21.027, U.S. Department of the Treasury. Criteria: All entities under the program, must follow the procurement standards in 2 CFR sections 200.318 through 200.327, including ensuring that the procurement method used for the contracts are appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320. Condition: We noted the County did not originally follow the procurement standards for their procurement of radio read water meters and installations. The County solicited price quotes for this contract. However, based on the amount of the contract, the County should have solicited a formal bid. Context/Cause: The County did not properly solicit for a formal bid for the radio read water meters and installation contract. The County was notified that the price quotes obtained would not be in compliance with the procurement standards and therefore solicited for a formal bid the contract. Effects: The County was not in compliance with the Federal and State procurement requirements. Recommendation: We recommend that the County implement a process to formally document all procurement actions and ensure the properly procurement based on the monetary amount of the contract. Auditee’s Response: We concur with the finding.