Finding 1153383 (2024-001)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2024
Accepted
2025-09-18

AI Summary

  • Issue: Invoices reimbursed by the State of Georgia were also submitted to Walker County, leading to duplicate reimbursement requests.
  • Requirements: The Authority must track federal award expenses and ensure reimbursement requests are not submitted multiple times.
  • Follow-up: Implement a process to compare all reimbursement requests with prior submissions and supporting documents to prevent duplicates.

Finding Text

Finding 2024-001 - Controls over submitted reimbursement invoices Condition: Invoices already reimbursed by the State of Georgia were also included in requests for reimbursement to Walker County, Georgia. Criteria: The Authority should be tracking expenses related to federal awards and comparing reimbursement requests to ensure that invoices are not being submitted multiple times. Effect: Invoices being submitted for reimbursement multiple times results in revenue from other governments being overstated and puts the continuation of funding and future funding at risk. Recommendation: To guard against undetected errors, the Authority should begin comparing all reimbursement requests against prior requests and supporting documentation to avoid submitting the same invoice multiple times for reimbursement. View of management: Concur with the finding. Planned corrective action: Management’s response is located on page 65.

Corrective Action Plan

Finding 2024-001 - Controls over submitted reimbursement invoices Recommendation: Tracking and cross-referencing payment reimbursement requests already submitted to the County and State would prevent re-submitting invoices. Action taken: The Authority will begin tracking reimbursement requests in greater detail

Categories

Cash Management

Programs in Audit

ALN Program Name Expenditures
66.468 Drinking Water State Revolving Fund $8.57M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.50M
66.458 Clean Water State Revolving Fund $294,287