Key Findings from Jackson County's 2024 Federal Single Audit

In 2024, Jackson County, located in Brownstown, Indiana, underwent a federal single audit conducted by the Indiana State Board of Accounts. This audit assessed the county's compliance with federal funding requirements, particularly focusing on the Coronavirus State and Local Fiscal Recovery Funds.

Audit Highlights

Total Expenditures: $9,546,241
Major Programs:
Coronavirus State and Local Fiscal Recovery Funds: $8,146,328
Child Support Services: $355,820
Edward Byrne Memorial Justice Assistance Grant Program: $175,854

Key Findings

The audit identified two significant findings related to compliance with federal requirements:

1. Material Weakness in Suspension and Debarment

Finding Reference: 2024-004
Description: Prior to entering into subawards, the county failed to verify that contractors were not suspended or debarred. This is crucial for ensuring that federal funds are not misused.

2. Material Weakness in Reporting

Finding Reference: 2024-005
Description: The county did not submit the required Project and Expenditure reports to the U.S. Department of Treasury on time, which is essential for transparency and accountability in the use of federal funds.

Risks Identified

Compliance Risks: The findings indicate a risk of non-compliance with federal regulations, which could lead to financial penalties or loss of funding.
Reputational Risks: Failure to adhere to federal guidelines may impact public trust in local governance.

Auditor Performance

The Indiana State Board of Accounts demonstrated thoroughness in identifying compliance issues, providing a clear picture of areas needing improvement. Their findings highlight the importance of adhering to federal guidelines to ensure responsible management of taxpayer dollars.

Organizational Impact

The audit findings necessitate immediate attention from Jackson County officials to rectify compliance issues. Addressing these weaknesses will not only improve the county's financial management practices but also enhance its credibility with federal agencies and the public.

Conclusion

As Jackson County moves forward, it must prioritize compliance with federal funding requirements to safeguard its financial integrity and maintain public trust. The audit serves as a crucial tool for identifying areas of improvement and ensuring that federal funds are utilized effectively.