Finding 1228276 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-28
Audit: 410012
Organization: MacOn-Bibb County (GA)

AI Summary

  • Core Issue: The County failed to submit required quarterly financial and performance reports on time, violating CARES Act guidelines.
  • Impacted Requirements: Reports were not filed within ten days post-quarter, and two Cash on Hand reports were late by over 30 days.
  • Recommended Follow-Up: Implement procedures to ensure timely submission of all required reports moving forward.

Finding Text

Criteria: Under the terms and conditions of the CARES Act Coronavirus Relief Fund awards and federal reporting guidelines (2 CFR 200.328 / 2 CFR 200.329), non-federal entities are required to submit quarterly financial and performance reports within ten days following the end of each reporting quarter. Additionally, the Cash on Hand quarterly reports must be submitted within thirty days after each quarter-end. Condition: During our audit of the County’s CARES Act funds for the fiscal year, we noted the required quarterly compliance and reporting submissions were not filed. Additionally, two Cash on Hand quarterly reports were not submitted within 30 days of the end of the quarter. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with reporting requirements. Recommendation: We recommend that the County establish procedures to ensure proper reporting in a timely manner. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure timely submission of all required reports.

Corrective Action Plan

2025 – 003 Community Development Block Grant (CDBG) – Assistance Listing 14.218 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Wanzina Jackson, Economic and Community Development Director Corrective Action Plan: Management will implement a process to ensure all required reports are submitted as required in a timely manner. Anticipated Completion Date: Fiscal year 2026

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1228275 2025-003
    Material Weakness Repeat
  • 1228277 2025-004
    Material Weakness Repeat
  • 1228278 2025-004
    Material Weakness Repeat
  • 1228279 2025-004
    Material Weakness Repeat
  • 1228280 2025-004
    Material Weakness Repeat
  • 1228281 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.901 PAYMENTS FOR ESSENTIAL AIR SERVICES $4.87M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $519,459
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $432,304
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $237,855
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $232,613
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $151,942
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $128,751
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $123,029
16.575 CRIME VICTIM ASSISTANCE $30,486
16.726 JUVENILE MENTORING PROGRAM $18,866
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $15,784
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $14,657
97.067 HOMELAND SECURITY GRANT PROGRAM $9,268
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $8,599
16.828 SWIFT, CERTAIN, AND FAIR SUPERVISION PROGRAM: APPLYING THE PRINCIPLES BEHIND PROJECT HOPE $6,507
20.205 HIGHWAY PLANNING AND CONSTRUCTION $5,069
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $5,000
97.039 HAZARD MITIGATION GRANT $2,000