FAC Explorer

Finding 1217584 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-06-15
Audit: 403725
Organization: Washington County Arkansas (AR)
Auditor: FROST PLLC

AI Summary

  • Core Issue: Timely submission of audit reports is critical for compliance with federal regulations.
  • Impacted Requirements: Must submit the audit, data collection form, and reporting package within 30 days of receiving the auditor’s report or within nine months after the audit period ends, whichever comes first.
  • Recommended Follow-Up: Ensure all teams are aware of deadlines and establish a tracking system to monitor submission timelines.

Finding Text

Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), Section (a)(1) requires the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier).

Corrective Action Plan

In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 1217585 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.71M
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $152,663
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $83,218
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $78,716
97.067 HOMELAND SECURITY GRANT PROGRAM $32,490
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $30,104
16.745 CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM $1,372