FAC Explorer

Audit 41046

FY End
2022-09-30
Total Expended
$2.54M
Findings
2
Programs
1
Organization: Alabama Statewide 911 Board (AL)
Year: 2022 Accepted: 2023-01-26
Auditor: Warren Averett LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48047 2022-001 Significant Deficiency - P
624489 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
20.615 E-911 Grant Program $2.54M Yes 1

Contacts

Name Title Type
FMY5DM45Z6R2 Leah Missildine Auditee
3344407911 Jeri Groce Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federalgrant activity of the Board and is presented on the modified cash basis of accounting. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (the Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 ? Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Transportation CFDA No. 20.615 E-911 Grant Program Criteria: 2 CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine the allowability of costs in accordance with subpart E. Condition: Alabama Statewide 9-1-1 Board does not have a written grant manual or other written accounting procedures that meet the financial management system requirements established in the regulations. Cause: Alabama Statewide 9-1-1 Board has processes and procedures in place to administer grant funds but no written policies. Effect: Alabama Statewide 9-1-1 Board is not in compliance with financial management system requirements. Recommendation: Alabama Statewide 9-1-1 Board should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Responsible Officials: See Corrective Action Plan included at the end of the report.
Finding 2022-001
Finding 2022-001 ? Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Transportation CFDA No. 20.615 E-911 Grant Program Criteria: 2 CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine the allowability of costs in accordance with subpart E. Condition: Alabama Statewide 9-1-1 Board does not have a written grant manual or other written accounting procedures that meet the financial management system requirements established in the regulations. Cause: Alabama Statewide 9-1-1 Board has processes and procedures in place to administer grant funds but no written policies. Effect: Alabama Statewide 9-1-1 Board is not in compliance with financial management system requirements. Recommendation: Alabama Statewide 9-1-1 Board should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Responsible Officials: See Corrective Action Plan included at the end of the report.