Finding 1236291 (2025-005)

Material Weakness Repeat Finding
Requirement
ABCEFGHIJLMNP
Questioned Costs
-
Year
2025
Accepted
2026-09-24
Audit: 411905
Organization: Elbert County, Georgia (GA)
Auditor: SYMPHONA LLP

AI Summary

  • Core Issue: The County lacks a complete and accurate policy manual for federal grant compliance, risking unintentional violations.
  • Impacted Requirements: Staff may not be aware of essential federal grant requirements, leading to potential repayment of funds.
  • Recommended Follow-Up: Develop and implement a written policy and procedures manual to ensure compliance and mitigate risks.

Finding Text

Condition: The County does not maintain a complete and accurate policy and procedures manual to ensure federal grant compliance requirements are known and followed by accounting staff, department managers and operations staff responsible for the grant application, acceptance, implementation, funding requests and reporting requirements. Although the County had general purchasing practices, those practices were not formally documented to address the specific requirements applicable to purchases made with federal awards. Criteria: A basic part of internal controls includes a written policy and procedures manual for all accounting tasks, including the management, oversight and operations of federal grants. Effect: The County’s staff may be unaware of federal grant requirements and, as a result, unintentionally violate material compliance requirements that could result in a federal agency requesting the County to repay federal grant funds. Recommendation: A written policy and procedures manual should be established and followed to help mitigate risks of noncompliance with grant requirements. Response/Corrective Action Plan: We concur with the recommendation. We will work to implement policy and procedures over federal grants.

Corrective Action Plan

Response/Corrective Action Plan: We concur with the recommendation. We will work to implement policy and procedures over federal grants.

Categories

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

Other Findings in this Audit

  • 1236280 2025-005
    Material Weakness Repeat
  • 1236281 2025-005
    Material Weakness Repeat
  • 1236282 2025-005
    Material Weakness Repeat
  • 1236283 2025-005
    Material Weakness Repeat
  • 1236284 2025-005
    Material Weakness Repeat
  • 1236285 2025-005
    Material Weakness Repeat
  • 1236286 2025-005
    Material Weakness Repeat
  • 1236287 2025-005
    Material Weakness Repeat
  • 1236288 2025-005
    Material Weakness Repeat
  • 1236289 2025-005
    Material Weakness Repeat
  • 1236290 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $954,252
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $179,262
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $144,213
16.575 CRIME VICTIM ASSISTANCE $80,140
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $58,158
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $11,185
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $8,721
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $8,012
93.667 SOCIAL SERVICES BLOCK GRANT $3,802