Audit 364579

FY End
2024-06-30
Total Expended
$4.30M
Findings
34
Programs
12
Organization: Elbert County, Georgia (GA)
Year: 2024 Accepted: 2025-08-20
Auditor: Symphona LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
573978 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573979 2024-005 Material Weakness Yes ABCEFGHIJMNP
573980 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573981 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573982 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573983 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573984 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573985 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573986 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573987 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573988 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573989 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573990 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573991 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573992 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573993 2024-005 Material Weakness Yes ABCEFGHIJLMNP
573994 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150420 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150421 2024-005 Material Weakness Yes ABCEFGHIJMNP
1150422 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150423 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150424 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150425 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150426 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150427 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150428 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150429 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150430 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150431 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150432 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150433 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150434 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150435 2024-005 Material Weakness Yes ABCEFGHIJLMNP
1150436 2024-005 Material Weakness Yes ABCEFGHIJLMNP

Contacts

Name Title Type
V4LVV81NY9W1 MacIe Witcher Auditee
7062832000 Ryan Brinson, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The SEFA is presented on the modified accrual basis of accounting and in accordance with 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) De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Elbert County, Georgia and is presented on the modified accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Measurement Focus Accounting Policies: The SEFA is presented on the modified accrual basis of accounting and in accordance with 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) De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The determination of when an award is expended is based on when the activity related to the award occurred.
Title: Indirect Cost Rate Accounting Policies: The SEFA is presented on the modified accrual basis of accounting and in accordance with 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) De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Amount Provided to Subrecipients Accounting Policies: The SEFA is presented on the modified accrual basis of accounting and in accordance with 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) De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Of the federal awards listed, Elbert County, Georgia had no major programs that provided amounts to subrecipients.

Finding Details

Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.
Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers, and operations staff responsible for grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.