EIN: 616000896
UEI: GSA_MIGRATION
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 10, 2022, which was (1440 days ago).
What is a management decision? →2020-005 The Marshall County Fiscal Court's Schedule Of Expenditures Of Federal Awards Was Materially Misstated Federal Program: CFDA 21.019 Coronavirus Relief Fund Award Number and Year: C160 2020 Name of Federal Agency and Pass-Through Agency: US Department of Treasury, Kentucky Department for Local Government Compliance Requirements: Reporting Type of Finding: Material Weakness and Material Non-Compliance Amount of Questioned Costs: $0 The fiscal court?s internal controls were not adequate to ensure the Schedule of Expenditures Of Federal Awards (SEFA) accurately reported all federal awards expended. The county treasurer has overall responsibility for final preparation of the SEFA. The SEFA for fiscal year 2020 was materially misstated. The treasurer?s final submitted SEFA total was $77,397. The Emergency Management Performance Grant was not included in the amount of $5,334 and the Coronavirus Relief Fund was understated by $453,892; resulting in the SEFA to be understated by $750,533. This is a material weakness in internal controls over the SEFA?s preparation and reporting. This misstatement is largely the result of turnover in the county treasurer?s office near the end of the prior fiscal year, and the lack of familiarity with the reporting requirements. The county treasurer prepared the SEFA based on each department management?s grant awards rather than verifying federal funds expended. The fiscal court failed to implement internal controls procedures to ensure the SEFA was accurate and complete. Based on the amount of federal funds omitted from the SEFA, the fiscal court was not aware that they met the requirements of CFR Part 200 of the Uniform Guidance which increases the risk of material noncompliance. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) ?200.502 Basis for determining Federal awards expended. (a) Determining Federal awards expended. The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR, compacts with Indian Tribes, cooperative agreements, and direct appropriations; the disbursement of funds to subrecipients; the use of loan proceeds under loan and loan guarantee programs; the receipt of property; the receipt of surplus property; the receipt or use of program income; the distribution or use of food commodities; the disbursement of amounts entitling the non-Federal entity to an interest subsidy; and the period when insurance is in force. (b) Loan and loan guarantees (loans). Since the Federal Government is at risk for loans until the debt is repaid, the following guidelines must be used to calculate the value of Federal awards expended under loan programs, except as noted in paragraphs (c) and (d) of this section: (1) Value of new loans made or received during the audit period; plus (2) Beginning of the audit period balance of loans from previous years for which the Federal Government imposes continuing compliance requirements; plus (3) Any interest subsidy, cash, or administrative cost allowance received. ?200.510 Financial Statements (b) Schedule of expenditures of Federal awards. The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 Basis for determining Federal awards expended. While not required, the auditee may choose to provide information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple Federal award years, the auditee may list the amount of Federal awards expended for each Federal award year separately. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the CFDA number or other identifying number when the CFDA information is not available. For a cluster of programs also provide the total for the cluster. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in ?200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. (6) Include notes that describe that significant accounting policies used in preparing the schedule? We recommend the fiscal court provide knowledgeable and independent oversight of SEFA preparation and ensure staff responsible for it do an effective job, perform a detailed reconciliation of the federal assistance reported by the treasurer, and establish reporting guidance and assistance to the treasurer to ensure timely, accurate and consistent information and periodically assess the effectiveness of the treasurer?s records to ensure accurate reporting.
Views of Responsible Official and Planned Corrective Action: County Judge/Executive?s Response: The Fiscal Court will establish a reporting guidance to assist the treasurer with accurate information regarding federal assistance grants.
2020-006 The Fiscal Court Failed To Implement Adequate Internal Controls Over Period Of Performance Federal Program: CFDA 21.019 Coronavirus Relief Fund Award Number and Year: C160 2020 Name of Federal Agency and Pass-Through Agency: US Department of Treasury, Kentucky Department for Local Government Compliance Requirements: Period of Performance Type of Finding: Material Weakness and Material Non-Compliance Amount of Questioned Costs: $56,312 The Fiscal Court failed to properly monitor or establish internal controls over period of performance for the Coronavirus Relief Fund. The fiscal court expended funds for payroll, protective supplies, and disinfection without regards to requirements of the Coronavirus Relief Fund period of performance. As a result of the internal control deficiency, the following questionable costs were noted during testing: ? $56,312 for eligible payroll expenses were expended before the period of performance and should not have been included ? $510,205 for eligible payroll expenses were expended during the period of performance but not included These items are considered questionable costs in relation to the grant agreement thus a total of $56,312 is considered questionable costs. Per CFDA 21.019, the Coronavirus Relief Fund is to provide direct payments to state, territorial, tribal, and eligible local governments to cover: ? Necessary expenditures incurred due to the public health emergency with respect to Coronavirus Disease 2019 (COVID?19); ? Costs that were not accounted for in the government?s most recently approved budget as of March 27, 2020; and ? Costs that were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020, per section 601(d) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The Fiscal Court should implement internal controls over period of performance to determine if expenses are in compliance with applicable laws, regulations, and provisions of contracts or grant agreements.
Views of Responsible Official and Planned Corrective Action: County Judge/Executive?s Response: The Fiscal Court will implement internal controls to determine if expenses are in compliance with laws, regulations, and provisions of grant agreements.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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