FAC Explorer

Audit 392955

FY End
2025-09-30
Total Expended
$1.40M
Findings
1
Programs
1
Organization: Pickens County Water Authority (AL)
Year: 2025 Accepted: 2026-03-20
Auditor: T E LOTT & COMPANY PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1181710 2025-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.40M Yes 1

Contacts

Name Title Type
F7J9LDLWQBH7 David Pate Auditee
2053999273 Trent Yeatman 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 Authority under programs of the federal government for the year ended September 30, 2025. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Adminsistrative Requirements, Cost Principles, and Audit Requirements 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 position, or cash flows of the Authority.

Finding Details

Finding 2025-001
Condition: The Authority is limited in employees and therefore has a deficiency in separation of duties related to cash receipts, cash disbursements, recording, and reconciliation.