FAC Explorer

Finding 1213746 (2023-003)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2026-05-05
Audit: 400660
Organization: Panola County Board of Supervisors (MS)
Auditor: BRIDGERS GOODMAN BAIRD & CLARKE PLLC

AI Summary

  • Answer: The County needs to set up better controls to follow procurement laws for federal spending.
  • Trend: There is a growing need for compliance in federal procurement processes to avoid legal issues.
  • List: Recommended actions include reviewing current procurement practices, training staff on compliance, and implementing regular audits.

Finding Text

The County should establish controls to ensure compliance with procurement law as it relates to federal expenditures.

Corrective Action Plan

We will review the process and procedures as to expenditures under federal grants and make sure that all departments are following the proper procedures to strengthen internal controls and ensure compliance with applicable policies and regulations.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.06M
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $982,169
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $588,160
11.300 INVESTMENTS FOR PUBLIC WORKS AND ECONOMIC DEVELOPMENT FACILITIES $207,559
15.226 PAYMENTS IN LIEU OF TAXES $88,014
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $50,142
17.280 WIOA DISLOCATED WORKER NATIONAL RESERVE DEMONSTRATION GRANTS $30,000
16.835 BODY WORN CAMERA POLICY AND IMPLEMENTATION $26,117
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $11,123
23.002 APPALACHIAN AREA DEVELOPMENT $7,000
16.922 EQUITABLE SHARING PROGRAM $2,539
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $1,846
12.106 FLOOD CONTROL PROJECTS $1,364