Finding 1101140 (2022-005)

2022-005 The County did not properly track and report federal expenditures ALN Number 97.036 Federal Award Disaster Grants - Public Assistance (Presidentially Declared Disasters) Pass-Through Mississippi Emergency Management Agency Questioned Cost None Repeat Finding No. Criteria An effective system of internal control over federal grants includes properly tracking and reporting all federal programs and the related expenditures Condition The County did not properly track and report federal expenditures for the fiscal year ended September 30, 2022 Cause This was caused by a lack of internal controls over federal grants. Effect The failure to properly track and report federal expenditures increases the possibility of not reporting all federal disbursements and could affect the requirement to have a Single Audit. Recommendation The Board of Supervisors should implement controls to ensure the federal expenditures are properly tracked and reported in accordance with the grant agreement.