FAC Explorer

Finding 486137 (2023-003)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-09-09
Audit: 318782
Organization: Upson County, Georgia (GA)
Auditor: Nichols Cauley & Associates LLC

AI Summary

  • Answer: The County failed to demonstrate adequate review of its subrecipient throughout the year.
  • Trend: There is a pattern of insufficient internal controls, increasing the risk of noncompliance.
  • List: Recommend establishing stronger internal controls and regular reviews to ensure compliance.

Finding Text

The County could not support that it had sufficient review of the subrecipient during the year. The County had not properly designed or implemented a system of internal controls that would likely be effective in preventing, detecting, and correcting noncompliance.

Corrective Action Plan

The County will develop policies and procedures over subrecipient monitoring

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1062579 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.05M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $111,765