Finding 1226222 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-08-11
Audit: 408869
Organization: COUNTY OF IRWIN (GA)

AI Summary

  • Core Issue: The County missed the April 30, 2024 deadline for submitting the annual financial report for federally funded projects.
  • Impacted Requirements: This oversight resulted in non-compliance with the U.S. Department of Treasury's reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds.
  • Recommended Follow-Up: Implement a procedure to ensure thorough review of grant documents and adherence to all reporting requirements.

Finding Text

2024-005. Reporting Requirements for Federally Funded Projects – U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027) Criteria: Recipients are required to submit an annual financial report by April 30th detailing obligations and expenditures of funds. Condition: During our testing of reporting requirements, it was noted that the CSLFRF annual report was not submitted by the April 30, 2024 deadline. Context: The annual CSLFRF report was not submitted. Cause: Management oversight. Effects: The County was not in compliance with the reporting requirements of the grant. Questioned Costs: None. Recommendations: We recommend that the County implement a procedure to ensure that grant award documents are carefully reviewed and any reporting requirements are identified and adhered to. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will continue to review and improve policies and procedures in an effort to eliminate errors and identify deficiencies from both operational and financial perspectives.

Corrective Action Plan

Reporting Requirements for Federally Funded Projects – U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027) Name of the Contact Person Responsible for the Corrective Action Plan: Willis Lott, Director of Finance. Corrective Action Plan: We concur. We will continue to review and improve policies and procedures in an effort to eliminate error and identify deficiencies from both operational and financial perspectives. Anticipated Completion Date: August 31, 2025

Categories

Questioned Costs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1226223 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.70M
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $800,591