Finding 1217585 (2024-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-06-15

Audit: 403725

Organization: Washington County Arkansas (AR)

Auditor: FROST PLLC

AI Summary

Answer: The County's SEFA needs to follow Uniform Guidance for federal expenditure reporting.
Trend: Inaccurate or incomplete reporting can lead to compliance issues and audit findings.
List: Ensure SEFA is accurate, complete, and aligned with Uniform Guidance requirements.

Finding Text

The County’s SEFA should be prepared in accordance with Uniform Guidance, including accurate and complete reporting of federal expenditures for the audit period.

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.

Other Findings in this Audit

1217584 2024-001

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