FAC Explorer

Audit 359000

FY End
2020-12-31
Total Expended
$1.50M
Findings
2
Programs
4
Organization: Miller County, Arkansas (AR)
Year: 2020 Accepted: 2025-06-17
Auditor: Ata PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565069 2020-001 Significant Deficiency - L
1141511 2020-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $1.40M Yes 1
16.034 Coronavirus Emergency Supplemental Funding Program $57,939 - 0
16.588 Violence Against Women Formula Grants $34,876 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,083 - 0

Contacts

Name Title Type
QVCQWJ378MR3 Carly Jenkins Auditee
8707741301 Courtney Moore Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The county elected not to use the deminimis cost rate. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement.
Title: Note 2 - BASIS OF ACCOUNTING 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The county elected not to use the deminimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Miller County, Arkansas, and is presented on the accrual basis of accounting. The information in the 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 Federal Awards (Uniform Guidance). Because the 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 assets, or cash flows of the County.
Title: Note 3 - FEDERAL INDIRECT RATE 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The county elected not to use the deminimis cost rate. The County has elected not to use the 10 percent de-minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4 - PROGRAM COSTS 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The county elected not to use the deminimis cost rate. The amounts shown as current-year expenses represent only the federal grant portion of the program costs. Entire program costs including the County's portion may be more than shown.

Finding Details

Finding 2020-001
2020-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended December 30, 2020, was not submitted to the Federal Audit Clearinghouse by September 30, 2021. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2021, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Miller County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Miller County, Arkansas will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Miller County, Arkansas develop specific procedures to ensure that the audit report is received prior to the September 30, reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete. - 9
Finding 2020-001
2020-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended December 30, 2020, was not submitted to the Federal Audit Clearinghouse by September 30, 2021. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2021, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Miller County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Miller County, Arkansas will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Miller County, Arkansas develop specific procedures to ensure that the audit report is received prior to the September 30, reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete. - 9