FAC Explorer

Audit 382270

FY End
2024-09-30
Total Expended
$2.45M
Findings
1
Programs
3
Organization: Jasper County Board of Supervisors (MS)
Year: 2024 Accepted: 2026-01-16
Auditor: WOLFE MCDUFF & OPPIE P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169322 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.54M Yes 1
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $648,439 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $262,891 Yes 0

Contacts

Name Title Type
F3GQZ74HL5K8 Cindy Hendry Auditee
6017642248 Michelle Oppie Gist, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the County under programs of the federal government for the year ended September 30, 2024. The information in this 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 position, or cash flows of the County.
Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Questioned Cost - None Repeat Finding - No. Criteria Office of Management and Budget (OMB) Uniform Guidance 2 CFR 200.512(1) requires the County to submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end, unless the County’s federal oversight agency approves an extension of this deadline. Condition Audit reports were not filed timely with the Federal Audit Clearinghouse (FAC). Cause The late completion of the County’s audit contributed to the late submission of its Single Audit Reporting Package. Effect The late submission affects all federal programs the County administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs’ administration. Recommendation The County should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end. Views of Responsible Official(s) See Auditee’s Corrective Action Plan