Finding 573993 (2024-005)

Material Weakness Repeat Finding
Requirement
ABCEFGHIJLMNP
Questioned Costs
-
Year
2024
Accepted
2025-08-20
Audit: 364579
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.
  • Impacted Requirements: This affects the knowledge and adherence of accounting staff and managers to grant application and reporting processes.
  • Recommended Follow-Up: Implement improved controls for grant management to ensure compliance and accurate reporting throughout the grant lifecycle.

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 grant applications, acceptance, implementation, funding requests, and reporting requirements. The County should implement better controls regarding the overall management of grants received to ensure proper reporting and grant compliance for the duration of the grant.

Categories

Reporting

Other Findings in this Audit

  • 573978 2024-005
    Material Weakness Repeat
  • 573979 2024-005
    Material Weakness Repeat
  • 573980 2024-005
    Material Weakness Repeat
  • 573981 2024-005
    Material Weakness Repeat
  • 573982 2024-005
    Material Weakness Repeat
  • 573983 2024-005
    Material Weakness Repeat
  • 573984 2024-005
    Material Weakness Repeat
  • 573985 2024-005
    Material Weakness Repeat
  • 573986 2024-005
    Material Weakness Repeat
  • 573987 2024-005
    Material Weakness Repeat
  • 573988 2024-005
    Material Weakness Repeat
  • 573989 2024-005
    Material Weakness Repeat
  • 573990 2024-005
    Material Weakness Repeat
  • 573991 2024-005
    Material Weakness Repeat
  • 573992 2024-005
    Material Weakness Repeat
  • 573994 2024-005
    Material Weakness Repeat
  • 1150420 2024-005
    Material Weakness Repeat
  • 1150421 2024-005
    Material Weakness Repeat
  • 1150422 2024-005
    Material Weakness Repeat
  • 1150423 2024-005
    Material Weakness Repeat
  • 1150424 2024-005
    Material Weakness Repeat
  • 1150425 2024-005
    Material Weakness Repeat
  • 1150426 2024-005
    Material Weakness Repeat
  • 1150427 2024-005
    Material Weakness Repeat
  • 1150428 2024-005
    Material Weakness Repeat
  • 1150429 2024-005
    Material Weakness Repeat
  • 1150430 2024-005
    Material Weakness Repeat
  • 1150431 2024-005
    Material Weakness Repeat
  • 1150432 2024-005
    Material Weakness Repeat
  • 1150433 2024-005
    Material Weakness Repeat
  • 1150434 2024-005
    Material Weakness Repeat
  • 1150435 2024-005
    Material Weakness Repeat
  • 1150436 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $2.67M
21.027 Coronavirus State and Local Fiscal Recovery Funds $627,760
21.032 Local Assistance and Tribal Consistency Fund $219,328
16.585 Treatment Court Discretionary Grant Program $196,453
20.509 Formula Grants for Rural Areas and Tribal Transit Program $137,280
16.575 Crime Victim Assistance $83,620
93.053 Nutrition Services Incentive Program $58,158
97.042 Emergency Management Performance Grants $8,012
93.044 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $6,375
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $5,798
93.667 Social Services Block Grant $3,802
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $3,185