FAC Explorer

Finding 1061229 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-08-22
Audit: 317719
Organization: City of Unadilla, Georgia (GA)
Auditor: McNair McLemore Middlebrooks & CO LLC

AI Summary

  • Issue: The City did not record revenue and expenditures for the 2021 CDBG, leading to its omission from the SEFA.
  • Requirements: Uniform Guidance mandates that all federal funds must be reported on the SEFA.
  • Follow-up: The City should conduct monthly bank reconciliations and pay special attention to missing check numbers.

Finding Text

Condition: The City did not record revenue and expenditures for the 2021 Community Development Block Grant (CDBG) in a capital projects fund. The CDBG was not included on the schedule of expenditures of federal awards (SEFA). Criteria: Uniform Guidance requires the reporting of all federal funds on the SEFA. Cause: Failure to record CDBG checks and deposits. Effect: The CDBG grant funds were omitted. Recommendation: The City should perform monthly bank reconciliations of all bank accounts, but more closely review missing check numbers. Response: The City agrees with this finding and will more closely review missing check numbers.

Categories

Reporting

Other Findings in this Audit

  • 484787 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $1.63M
21.027 Coronavirus State and Local Fiscal Recovery Funds $288,923
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $37,650