FAC Explorer

Audit 365853

FY End
2024-06-30
Total Expended
$2.91M
Findings
112
Programs
4
Organization: City of College Park, Georgia (GA)
Year: 2024 Accepted: 2025-09-09
Auditor: Banks Finley White & CO – Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575889 2024-001 - - G
575890 2024-001 - - G
575891 2024-001 - - G
575892 2024-001 - - G
575893 2024-001 - - G
575894 2024-001 - - G
575895 2024-001 - - G
575896 2024-001 - - G
575897 2024-002 - - L
575898 2024-002 - - L
575899 2024-002 - - L
575900 2024-002 - - L
575901 2024-002 - - L
575902 2024-002 - - L
575903 2024-002 - - L
575904 2024-002 - - L
575905 2024-003 - - L
575906 2024-003 - - L
575907 2024-003 - - L
575908 2024-003 - - L
575909 2024-003 - - L
575910 2024-003 - - L
575911 2024-003 - - L
575912 2024-003 - - L
575913 2024-004 - - P
575914 2024-004 - - P
575915 2024-004 - - P
575916 2024-004 - - P
575917 2024-004 - - P
575918 2024-004 - - P
575919 2024-004 - - P
575920 2024-004 - - P
575921 2024-005 - - L
575922 2024-005 - - L
575923 2024-005 - - L
575924 2024-005 - - L
575925 2024-005 - - L
575926 2024-005 - - L
575927 2024-005 - - L
575928 2024-005 - - L
575929 2024-006 - - P
575930 2024-006 - - P
575931 2024-006 - - P
575932 2024-006 - - P
575933 2024-006 - - P
575934 2024-006 - - P
575935 2024-006 - - P
575936 2024-006 - - P
575937 2024-007 - - L
575938 2024-007 - - L
575939 2024-007 - - L
575940 2024-007 - - L
575941 2024-007 - - L
575942 2024-007 - - L
575943 2024-007 - - L
575944 2024-007 - - L
1152331 2024-001 - - G
1152332 2024-001 - - G
1152333 2024-001 - - G
1152334 2024-001 - - G
1152335 2024-001 - - G
1152336 2024-001 - - G
1152337 2024-001 - - G
1152338 2024-001 - - G
1152339 2024-002 - - L
1152340 2024-002 - - L
1152341 2024-002 - - L
1152342 2024-002 - - L
1152343 2024-002 - - L
1152344 2024-002 - - L
1152345 2024-002 - - L
1152346 2024-002 - - L
1152347 2024-003 - - L
1152348 2024-003 - - L
1152349 2024-003 - - L
1152350 2024-003 - - L
1152351 2024-003 - - L
1152352 2024-003 - - L
1152353 2024-003 - - L
1152354 2024-003 - - L
1152355 2024-004 - - P
1152356 2024-004 - - P
1152357 2024-004 - - P
1152358 2024-004 - - P
1152359 2024-004 - - P
1152360 2024-004 - - P
1152361 2024-004 - - P
1152362 2024-004 - - P
1152363 2024-005 - - L
1152364 2024-005 - - L
1152365 2024-005 - - L
1152366 2024-005 - - L
1152367 2024-005 - - L
1152368 2024-005 - - L
1152369 2024-005 - - L
1152370 2024-005 - - L
1152371 2024-006 - - P
1152372 2024-006 - - P
1152373 2024-006 - - P
1152374 2024-006 - - P
1152375 2024-006 - - P
1152376 2024-006 - - P
1152377 2024-006 - - P
1152378 2024-006 - - P
1152379 2024-007 - - L
1152380 2024-007 - - L
1152381 2024-007 - - L
1152382 2024-007 - - L
1152383 2024-007 - - L
1152384 2024-007 - - L
1152385 2024-007 - - L
1152386 2024-007 - - L

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $2.20M Yes 7
16.710 Public Safety Partnership and Community Policing Grants $251,739 - 7
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $89,768 - 7
14.218 Community Development Block Grants/entitlement Grants $26,545 - 7

Contacts

Name Title Type
ZQCUJAQUZ4K1 Terry V Jackson Auditee
7703728996 Albert Butler Auditor
No contacts on file

Notes to SEFA

Title: Note A – Summary of Significant Accounting Policies Accounting Policies: Expenditures are recognized following the cost principles outlined in 2 CFR 200 Uniform Guidance. Under these provisions, it is important to understand that not all expenditures qualify for reimbursement. There are specific types of expenditures that are classified as non-allowable or may come with limitations on their reimbursement process. These stipulations are critical for maintaining compliance with federal regulations and ensuring that our accounting practices align with the expectations set forth in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A - The City of College Park did not use the de minimis cost rate. Basis of Accounting - The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. The City’s basic financial statements are prepared on the accrual basis of accounting in accordance with Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance.
Title: Note A – Summary of Significant Accounting Policies Accounting Policies: Expenditures are recognized following the cost principles outlined in 2 CFR 200 Uniform Guidance. Under these provisions, it is important to understand that not all expenditures qualify for reimbursement. There are specific types of expenditures that are classified as non-allowable or may come with limitations on their reimbursement process. These stipulations are critical for maintaining compliance with federal regulations and ensuring that our accounting practices align with the expectations set forth in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A - The City of College Park did not use the de minimis cost rate. Indirect Cost Rates - The City's management has elected not to use the 10% minimis indirect cost rate allowed under the Uniform Guidance

Finding Details

Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-001
Revenue Recognition and SEFA Preparation
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-002
Document Retention Policy Non compliance
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-003
Late Submission of Audit to the Federal Audit Clearing house
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-004
High Turnover of Key Personnel
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-005
Financial Statement Close and Reporting Process
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-006
Segregation of Duties
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type
Finding 2024-007
Document Retention Policy Noncompliance Type