Audit 24687

FY End
2022-09-30
Total Expended
$9.06M
Findings
16
Programs
6
Year: 2022 Accepted: 2023-04-19

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
23382 2022-001 Significant Deficiency - L
23383 2022-002 Significant Deficiency - L
23384 2022-001 Significant Deficiency - L
23385 2022-002 Significant Deficiency - L
23386 2022-001 Significant Deficiency - L
23387 2022-003 Significant Deficiency - L
23388 2022-001 Significant Deficiency - L
23389 2022-003 Significant Deficiency - L
599824 2022-001 Significant Deficiency - L
599825 2022-002 Significant Deficiency - L
599826 2022-001 Significant Deficiency - L
599827 2022-002 Significant Deficiency - L
599828 2022-001 Significant Deficiency - L
599829 2022-003 Significant Deficiency - L
599830 2022-001 Significant Deficiency - L
599831 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $517,239 Yes 2
93.558 Temporary Assistance for Needy Families $384,000 - 0
17.259 Wia Youth Activities $382,675 - 0
10.558 Child and Adult Care Food Program $246,833 - 0
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $141,635 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $43,870 Yes 2

Contacts

Name Title Type
RJDNWJHNSX98 Allison Hayes Auditee
3342704100 William L. Cox, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Accounting Policies: Family Guidance Center of Alabama Inc. follows the accrual basis of accounting in preparing this schedule. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. This method is consistent with the preparation of the Center's financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Family Guidance Center of Alabama, Inc. did not have any cash awards during the fiscal year.

Finding Details

Criteria: Entities expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Audit Clearinghouse either 30 days after issuance of audit report or 9 months after the entity's year end. Condition: The Center failed to submit required single Audit reporting package and data collection form through the Federal Audit Clearinghouse for the year ended September 30, 2021. Cause: Significant transitions in grant funding and audit personnel occurred during the years 2021 and 2022. The submission of the report was overlooked. Effect: The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Recommendation: We recommend the Center ensure the timely submission of both the data collection form and the reporting package in the future. Management's Response: Management agrees with our recommendation and finding. The 2021 data collection form and required reporting package will be submitted as soon as possible.
Criteria: The grant requires semi-annual reporting of financial information and annual reporting on properties. Condition: The Center failed to submit financial report for the grant period ending July 31, 2022, and annual property reports. Cause: Failure to submit financial report appears to have been an oversight. Property reports are a new requirement resulting from the transfer of land and buildings to the Center during the fiscal year. Allison was unaware of the new requirement. Effect: Noncompliance with grant requirements could result in discontinuance of funding. Recommendation: We recommend management review current controls over reporting to ensure timeliness of report submissions. Management's Response: Management agrees with our recommendation and finding. The financial report has been submitted as of date of audit submission. The property reports will be prepared and submitted as soon as possible.
Criteria: Entities expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Audit Clearinghouse either 30 days after issuance of audit report or 9 months after the entity's year end. Condition: The Center failed to submit required single Audit reporting package and data collection form through the Federal Audit Clearinghouse for the year ended September 30, 2021. Cause: Significant transitions in grant funding and audit personnel occurred during the years 2021 and 2022. The submission of the report was overlooked. Effect: The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Recommendation: We recommend the Center ensure the timely submission of both the data collection form and the reporting package in the future. Management's Response: Management agrees with our recommendation and finding. The 2021 data collection form and required reporting package will be submitted as soon as possible.
Criteria: The grant requires semi-annual reporting of financial information and annual reporting on properties. Condition: The Center failed to submit financial report for the grant period ending July 31, 2022, and annual property reports. Cause: Failure to submit financial report appears to have been an oversight. Property reports are a new requirement resulting from the transfer of land and buildings to the Center during the fiscal year. Allison was unaware of the new requirement. Effect: Noncompliance with grant requirements could result in discontinuance of funding. Recommendation: We recommend management review current controls over reporting to ensure timeliness of report submissions. Management's Response: Management agrees with our recommendation and finding. The financial report has been submitted as of date of audit submission. The property reports will be prepared and submitted as soon as possible.
Criteria: Entities expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Audit Clearinghouse either 30 days after issuance of audit report or 9 months after the entity's year end. Condition: The Center failed to submit required single Audit reporting package and data collection form through the Federal Audit Clearinghouse for the year ended September 30, 2021. Cause: Significant transitions in grant funding and audit personnel occurred during the years 2021 and 2022. The submission of the report was overlooked. Effect: The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Recommendation: We recommend the Center ensure the timely submission of both the data collection form and the reporting package in the future. Management's Response: Management agrees with our recommendation and finding. The 2021 data collection form and required reporting package will be submitted as soon as possible.
Criteria: The grant requires monthly reporting of expenditures. Condition: The Center failed to submit reports timely for the months July, August, and September 2022. Cause: There are three programs within the grant funding. Each program requires a separate report showing expenditures. A lapse in procedures led to submission of reports for only one of the programs under the total grant Effect: Noncompliance with grant requirements could result in discontinuance of funding. Recommendation: We recommend management review current controls over reporting to ensure timeliness of report submissions. Management's Response: Management agrees with our recommendation and finding. The reports were submitted in December 2022.
Criteria: Entities expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Audit Clearinghouse either 30 days after issuance of audit report or 9 months after the entity's year end. Condition: The Center failed to submit required single Audit reporting package and data collection form through the Federal Audit Clearinghouse for the year ended September 30, 2021. Cause: Significant transitions in grant funding and audit personnel occurred during the years 2021 and 2022. The submission of the report was overlooked. Effect: The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Recommendation: We recommend the Center ensure the timely submission of both the data collection form and the reporting package in the future. Management's Response: Management agrees with our recommendation and finding. The 2021 data collection form and required reporting package will be submitted as soon as possible.
Criteria: The grant requires monthly reporting of expenditures. Condition: The Center failed to submit reports timely for the months July, August, and September 2022. Cause: There are three programs within the grant funding. Each program requires a separate report showing expenditures. A lapse in procedures led to submission of reports for only one of the programs under the total grant Effect: Noncompliance with grant requirements could result in discontinuance of funding. Recommendation: We recommend management review current controls over reporting to ensure timeliness of report submissions. Management's Response: Management agrees with our recommendation and finding. The reports were submitted in December 2022.
Criteria: Entities expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Audit Clearinghouse either 30 days after issuance of audit report or 9 months after the entity's year end. Condition: The Center failed to submit required single Audit reporting package and data collection form through the Federal Audit Clearinghouse for the year ended September 30, 2021. Cause: Significant transitions in grant funding and audit personnel occurred during the years 2021 and 2022. The submission of the report was overlooked. Effect: The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Recommendation: We recommend the Center ensure the timely submission of both the data collection form and the reporting package in the future. Management's Response: Management agrees with our recommendation and finding. The 2021 data collection form and required reporting package will be submitted as soon as possible.
Criteria: The grant requires semi-annual reporting of financial information and annual reporting on properties. Condition: The Center failed to submit financial report for the grant period ending July 31, 2022, and annual property reports. Cause: Failure to submit financial report appears to have been an oversight. Property reports are a new requirement resulting from the transfer of land and buildings to the Center during the fiscal year. Allison was unaware of the new requirement. Effect: Noncompliance with grant requirements could result in discontinuance of funding. Recommendation: We recommend management review current controls over reporting to ensure timeliness of report submissions. Management's Response: Management agrees with our recommendation and finding. The financial report has been submitted as of date of audit submission. The property reports will be prepared and submitted as soon as possible.
Criteria: Entities expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Audit Clearinghouse either 30 days after issuance of audit report or 9 months after the entity's year end. Condition: The Center failed to submit required single Audit reporting package and data collection form through the Federal Audit Clearinghouse for the year ended September 30, 2021. Cause: Significant transitions in grant funding and audit personnel occurred during the years 2021 and 2022. The submission of the report was overlooked. Effect: The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Recommendation: We recommend the Center ensure the timely submission of both the data collection form and the reporting package in the future. Management's Response: Management agrees with our recommendation and finding. The 2021 data collection form and required reporting package will be submitted as soon as possible.
Criteria: The grant requires semi-annual reporting of financial information and annual reporting on properties. Condition: The Center failed to submit financial report for the grant period ending July 31, 2022, and annual property reports. Cause: Failure to submit financial report appears to have been an oversight. Property reports are a new requirement resulting from the transfer of land and buildings to the Center during the fiscal year. Allison was unaware of the new requirement. Effect: Noncompliance with grant requirements could result in discontinuance of funding. Recommendation: We recommend management review current controls over reporting to ensure timeliness of report submissions. Management's Response: Management agrees with our recommendation and finding. The financial report has been submitted as of date of audit submission. The property reports will be prepared and submitted as soon as possible.
Criteria: Entities expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Audit Clearinghouse either 30 days after issuance of audit report or 9 months after the entity's year end. Condition: The Center failed to submit required single Audit reporting package and data collection form through the Federal Audit Clearinghouse for the year ended September 30, 2021. Cause: Significant transitions in grant funding and audit personnel occurred during the years 2021 and 2022. The submission of the report was overlooked. Effect: The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Recommendation: We recommend the Center ensure the timely submission of both the data collection form and the reporting package in the future. Management's Response: Management agrees with our recommendation and finding. The 2021 data collection form and required reporting package will be submitted as soon as possible.
Criteria: The grant requires monthly reporting of expenditures. Condition: The Center failed to submit reports timely for the months July, August, and September 2022. Cause: There are three programs within the grant funding. Each program requires a separate report showing expenditures. A lapse in procedures led to submission of reports for only one of the programs under the total grant Effect: Noncompliance with grant requirements could result in discontinuance of funding. Recommendation: We recommend management review current controls over reporting to ensure timeliness of report submissions. Management's Response: Management agrees with our recommendation and finding. The reports were submitted in December 2022.
Criteria: Entities expending more than $750,000 of Federal funds during a year are required to obtain and submit a Single Audit to the Federal Audit Clearinghouse either 30 days after issuance of audit report or 9 months after the entity's year end. Condition: The Center failed to submit required single Audit reporting package and data collection form through the Federal Audit Clearinghouse for the year ended September 30, 2021. Cause: Significant transitions in grant funding and audit personnel occurred during the years 2021 and 2022. The submission of the report was overlooked. Effect: The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Recommendation: We recommend the Center ensure the timely submission of both the data collection form and the reporting package in the future. Management's Response: Management agrees with our recommendation and finding. The 2021 data collection form and required reporting package will be submitted as soon as possible.
Criteria: The grant requires monthly reporting of expenditures. Condition: The Center failed to submit reports timely for the months July, August, and September 2022. Cause: There are three programs within the grant funding. Each program requires a separate report showing expenditures. A lapse in procedures led to submission of reports for only one of the programs under the total grant Effect: Noncompliance with grant requirements could result in discontinuance of funding. Recommendation: We recommend management review current controls over reporting to ensure timeliness of report submissions. Management's Response: Management agrees with our recommendation and finding. The reports were submitted in December 2022.