FAC Explorer

Finding 1156778 (2024-001)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369114
Organization: Upson County, Georgia (GA)
Auditor: Nichols Cauley & Associates LLC

AI Summary

  • Answer: The County failed to demonstrate adequate review of its subrecipient throughout the year.
  • Trend: There is a pattern of insufficient internal controls, leading to potential noncompliance issues.
  • List: Recommended follow-up includes establishing a robust system of internal controls to ensure compliance and regular reviews of subrecipient activities.

Finding Text

The County could not support that it had sufficient review of the subrecipient during the year. The County had not properly designed or implemented a system of internal controls that would likely be effective in preventing, detecting, and correcting noncompliance.

Corrective Action Plan

The County will develop policies and procedures over subrecipient monitoring

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.67M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $109,021