FAC Explorer

Finding 20741 (2022-001)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-29
Audit: 21283
Organization: Cherokee County, Georgia (GA)
Auditor: Nichols Cauley & Associates LLC

AI Summary

  • Core Issue: Costs in quarterly reports didn't match the general ledger, violating financial reporting requirements.
  • Impacted Requirements: This discrepancy affects transparency and monitoring as mandated by 2 CFR 200.
  • Recommended Follow-Up: The County needs to create reconciliation procedures and have an independent review of reports.

Finding Text

Criteria: Agency financial reporting requirements are designed to ensure maximum transparency around the use of award funds consistent with 2 CFR 200 and to enable sufficient monitoring by the Treasury. Condition: Costs reported on certain quarterly report submissions did not correspond to amounts reported in the general ledger. Cause: The County did not have adequate procedures for reconciling amounts used in the preparation of the reports to amounts reported in the general ledger. Effect: Amounts reported to the Treasury did not reconcile to the general ledger. Identification as a Repeat Finding: A similar finding was reported in the prior year?s audit as finding number 2021-002. Auditor's Recommendation: The County should develop procedures to ensure that amounts reported reconcile to the general ledger. Additionally, reports should be reviewed by someone that is independent of the preparation of the report.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and is restructuring the Grants Division to allow for better controls on reporting and reconciliation to the general ledger. The Grants Manager will review all reports prior to their submission to the federal funding source in order to confirm accuracy, eligibility and period of performance. The cumulative amount expended for the 21.027 ? Coronavirus State and Local Fiscal Recovery Funds program was corrected on the December 31, 2022 report submission.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $4.17M
20.507 Covid-19 Federal Transit_formula Grants $1.04M
14.218 Covid-19 Community Development Block Grants/entitlement Grants $532,500
14.218 Community Development Block Grants/entitlement Grants $435,314
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $226,218
16.575 Crime Victim Assistance $175,087
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $152,483
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $146,163
20.509 Formula Grants for Rural Areas and Tribal Transit Program $99,016
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $72,626
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $70,761
16.588 Violence Against Women Formula Grants $70,000
16.585 Drug Court Discretionary Grant Program $66,405
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $63,140
97.042 Emergency Management Performance Grants $25,100
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $15,043
16.922 Equitable Sharing Program $14,151
93.667 Social Services Block Grant $12,926
10.932 Regional Conservation Partnership Program $12,096
93.605 Family Connection Grants $12,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,014
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $9,716
20.507 Federal Transit_formula Grants $8,058
20.615 E-911 Grant Program $6,748
93.052 National Family Caregiver Support, Title Iii, Part E $6,070
93.053 Nutrition Services Incentive Program $4,778
97.039 Hazard Mitigation Grant $2,400
16.838 Comprehensive Opioid Abuse Site-Based Program $1,480
14.231 Covid-19 Emergency Solutions Grant Program $1,479