FAC Explorer

Finding 47335 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-04
Audit: 48860
Organization: Albany County, Wyoming (WY)
Auditor: Carver Florek & James Cpa's

AI Summary

  • Core Issue: The County inaccurately reported an internal fund transfer as an expenditure on the SEFA.
  • Impacted Requirements: This violates the need for accurate SEFA preparation per Uniform Guidance.
  • Recommended Follow-Up: Management should improve controls to correctly identify and exclude internal transfers from the SEFA.

Finding Text

2022-002: SEFA Preparation ? Significant Deficiency Criteria: The County should have controls in place to ensure that the Schedule of Expenditures of Federal Awards (SEFA) is prepared accurately and in accordance with Uniform Guidance. Condition: We found that the County reported an internal transfer as an expenditure on the SEFA. Cause: The County mistakenly recorded the internal transfer of funds as an expense. Effect: An overstatement of the preliminary SEFA that was submitted for audit, this has been corrected in the SEFA presented in this report. Recommendation: We recommend that management take greater care to identify internal transfers, ensuring that transfers are not reported on the SEFA.

Corrective Action Plan

To Whom it May Concern: Per the condition listed on the above Federal Award Finding, Albany County Grants manager, Bailey Quick, prepared the SEFA and reported an internal transfer as an expenditure on the SEFA. Please note that moving forward, Albany County Grants Manager, Bailey Quick will more closely follow the guidance set forth by the Uniform Guidance when completing the SEFA and identify internal, transfers, ensuring that they are not reported on the SEFA for Albany County. When seeking assistance when questions arise, especially with unique funding, Bailey Quick will reach out to multiple sources to gather information and feedback before submitting Albany County's SEFA. Sincerely, Bailey Quick Grants Manager

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 47336 2022-002
    Significant Deficiency
  • 623777 2022-002
    Significant Deficiency
  • 623778 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.45M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $168,463
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $148,336
16.585 Drug Court Discretionary Grant Program $124,076
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $116,016
93.788 Opioid Str $104,143
97.042 Emergency Management Performance Grants $82,020
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $73,487
90.404 2018 Hava Election Security Grants $64,476
93.959 Block Grants for Prevention and Treatment of Substance Abuse $54,890
93.569 Community Services Block Grant $51,823
21.023 Emergency Rental Assistance Program $50,406
93.558 Temporary Assistance for Needy Families $49,867
21.019 Coronavirus Relief Fund $46,676
97.039 Hazard Mitigation Grant $46,626
16.575 Crime Victim Assistance $40,358
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $35,646
93.387 National and State Tobacco Control Program (b) $27,939
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $20,600
93.069 Public Health Emergency Preparedness $9,600
10.664 Cooperative Forestry Assistance $7,500
95.001 High Intensity Drug Trafficking Areas Program $6,772
16.588 Violence Against Women Formula Grants $6,435
97.067 Homeland Security Grant Program $6,139
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $3,810
16.607 Bulletproof Vest Partnership Program $3,789
20.600 State and Community Highway Safety $2,785
93.940 Hiv Prevention Activities_health Department Based $1,023
93.268 Immunization Cooperative Agreements $305
15.904 Historic Preservation Fund Grants-in-Aid $215
16.543 Missing Children's Assistance $166