FAC Explorer

Audit 366587

FY End
2024-09-30
Total Expended
$26.13M
Findings
1
Programs
3
Organization: Walker County Water and Sewerage Authority (GA)
Year: 2024 Accepted: 2025-09-18
Auditor: Johnson Hickey & Murchison PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1153383 2024-001 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
66.468 Drinking Water State Revolving Fund $8.57M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.50M Yes 1
66.458 Clean Water State Revolving Fund $294,287 Yes 0

Contacts

Name Title Type
FNQVQK6ERQK6 Brandon Whitley Auditee
7068201455 Julie Klotz Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (schedule) includes the federal activity of Walker County Water and Sewerage Authority (the Authority) for the year ended September 30, 2024. The information in the 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 Requirement for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Authority.
Expenditures reported on the schedule are reported using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Authority did not provide federal assistance to any subrecipients.

Finding Details

Finding 2024-001
Finding 2024-001 - Controls over submitted reimbursement invoices Condition: Invoices already reimbursed by the State of Georgia were also included in requests for reimbursement to Walker County, Georgia. Criteria: The Authority should be tracking expenses related to federal awards and comparing reimbursement requests to ensure that invoices are not being submitted multiple times. Effect: Invoices being submitted for reimbursement multiple times results in revenue from other governments being overstated and puts the continuation of funding and future funding at risk. Recommendation: To guard against undetected errors, the Authority should begin comparing all reimbursement requests against prior requests and supporting documentation to avoid submitting the same invoice multiple times for reimbursement. View of management: Concur with the finding. Planned corrective action: Management’s response is located on page 65.