FAC Explorer

Audit 384080

FY End
2023-09-30
Total Expended
$1.55M
Findings
1
Programs
10
Organization: Pontotoc County Mississippi (MS)
Year: 2023 Accepted: 2026-01-28
Auditor: M M WINKLER & ASSOCIATES PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170814 2023-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.00M Yes 1
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $196,197 Yes 0
23.002 APPALACHIAN AREA DEVELOPMENT $154,827 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $54,048 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $52,804 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $50,000 Yes 0
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $13,039 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $7,333 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $3,778 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $1,882 Yes 0

Contacts

Name Title Type
YEUKMVP9XY91 Ricky Ferguson Auditee
6624893900 Joe Cash Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Pontotoc County under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulation 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 Pontotoc County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Pontotoc 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.
Pontotoc County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-004
Material Noncompliance 2023-004 Inaccurate amounts reported on annual performance report. Assistance Number 21.027 Federal Agency United States Treasury Pass-through None Questioned Cost None Repeat Finding No Criteria: Under 2 CFR 200.329, recipients must submit performance reports at the interval required by the federal awarding agency and ensure that such reports contain a comparison of actual accomplishments to the objectives of the award, along with sufficient information to evaluate performance. Condition: The auditee did not submit an accurate performance report to the federal awarding agency in accordance with the specified criteria in the grant agreement. Cause: A clerical error was made in the amounts reported on the required performance report. Effect: Incomplete performance reporting reduces the federal agency’s ability to evaluate program effectiveness and compliance with award objectives. Continued noncompliance may place the organization at risk for additional oversight, delayed funding, or other administrative actions. Recommendation: Management should ensure complete and accurate submission of performance reports. Views of Responsible: Officials The submission of the report was done timely and General Ledgers from the subject fiscal years were used in preparing the report. The County will ensure that information garnered from the General Ledgers coincide and accurately match future reports before submission.