FAC Explorer

Finding 623778 (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.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 47335 2022-002
    Significant Deficiency
  • 47336 2022-002
    Significant Deficiency
  • 623777 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