FAC Explorer

Finding 1155338 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
$1
Year
2024
Accepted
2025-09-25
Audit: 367578
Organization: Baldwin County Electric Membership Corporation (AL)
Auditor: Gruenloh Matz & Associates CORP

AI Summary

  • Core Issue: There is a $25,140 summation error in the Cooperative PW-00517 for permanent repairs, leading to an overpayment of $22,626.
  • Impacted Requirements: The error exceeds the questioned cost threshold and affects the accuracy of financial submissions to FEMA.
  • Recommended Follow-Up: The Cooperative should thoroughly review all validation summaries for mathematical accuracy before finalizing submissions.

Finding Text

The Cooperative PW-00517 for permanent repairs contains a summation error of $25,140; exceeding the questioned cost threshold. The Cooperative submitted various contact invoices and expenses for summation by FEMA representative. The validation summary prepared by FEMA for PW-00517 contained a summation error of $25,140 relating to the SPARKS contract. The Cooperative validation summary for PW-00517 was overstated by $25,140 resulting in overpayment of $22,626 on PW-00517. The Cooperative should review all validation summaries for mathematical accuracy prior to final closeout submission.

Corrective Action Plan

Management does not believe that the finding warrants a corrective plan in that the finding was an oversight of existing internal controls. The Cooperative believes that closer adherence to existing internal controls will eliminate the future occurrence of this type of error.

Categories

Questioned Costs

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $3.67M