Finding 1170814 (2023-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-01-28

AI Summary

  • Core Issue: The annual performance report submitted was inaccurate due to a clerical error.
  • Impacted Requirements: Compliance with 2 CFR 200.329, which mandates accurate performance reporting to assess program effectiveness.
  • Recommended Follow-Up: Management should implement checks to ensure future reports are complete and accurate before submission.

Finding Text

Material Noncompliance 2023-004 Inaccurate amounts reported on annual performance report. Assistance Number 21.027 Federal Agency United States Treasury Pass-through None Questioned Cost None Repeat Finding No Criteria: Under 2 CFR 200.329, recipients must submit performance reports at the interval required by the federal awarding agency and ensure that such reports contain a comparison of actual accomplishments to the objectives of the award, along with sufficient information to evaluate performance. Condition: The auditee did not submit an accurate performance report to the federal awarding agency in accordance with the specified criteria in the grant agreement. Cause: A clerical error was made in the amounts reported on the required performance report. Effect: Incomplete performance reporting reduces the federal agency’s ability to evaluate program effectiveness and compliance with award objectives. Continued noncompliance may place the organization at risk for additional oversight, delayed funding, or other administrative actions. Recommendation: Management should ensure complete and accurate submission of performance reports. Views of Responsible: Officials The submission of the report was done timely and General Ledgers from the subject fiscal years were used in preparing the report. The County will ensure that information garnered from the General Ledgers coincide and accurately match future reports before submission.

Corrective Action Plan

Corrective Action Planned: We will ensure the submission of the reports remian timely and general ledgers from the subject fiscal years are used in preparing the reports. The County will ensure that informaiton garnered from the general ledgers coincide and accurately match future reports before submission. Anticipated Completions Date: April 1, 2024. Name of person responsible for corrective action: Ricky Ferguson, Chancery Clerk.

Categories

Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.00M
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $196,197
23.002 APPALACHIAN AREA DEVELOPMENT $154,827
97.067 HOMELAND SECURITY GRANT PROGRAM $54,048
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $52,804
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $50,000
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $13,039
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $7,333
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $3,778
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $1,882