FAC Explorer

Audit 289926

FY End
2023-06-30
Total Expended
$4.80M
Findings
2
Programs
7
Organization: Mary Hall Freedom Village, Inc. (GA)
Year: 2023 Accepted: 2024-02-12
Auditor: Smith & Howard

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366867 2023-002 Material Weakness - AB
943309 2023-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
93.667 Social Services Block Grant $959,565 - 0
93.558 Temporary Assistance for Needy Families $883,325 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $656,886 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $435,276 - 0
64.024 Va Homeless Providers Grant and Per Diem Program $420,286 Yes 1
17.805 Homeless Veterans Reintegration Project $324,844 - 0
14.267 Continuum of Care Program $260,102 - 0

Contacts

Name Title Type
J2X5HKUAWZH2 Shem Odhiambo Auditee
7706425500 Kimberly Bland Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation The accompanying schedule of expenditures of federal awards (“Schedule”) is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. (b) Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting which is the same basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 2 – PROGRAM COSTS Expenditures reported on the Schedule represent only the federal grant portion of the program costs. Entire program costs, including the Organization’s portion, may be more than shown. Organization records should be consulted to determine amounts expended or matched from non-federal sources. NOTE 3 – INDIRECT COST RATE The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Program cost is based on direct cost of expenses specifically associated with the programs. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Program cost is based on direct cost of expenses specifically associated with the programs. (a) Basis of Presentation The accompanying schedule of expenditures of federal awards (“Schedule”) is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. (b) Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting which is the same basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 2 – PROGRAM COSTS Accounting Policies: NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation The accompanying schedule of expenditures of federal awards (“Schedule”) is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. (b) Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting which is the same basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 2 – PROGRAM COSTS Expenditures reported on the Schedule represent only the federal grant portion of the program costs. Entire program costs, including the Organization’s portion, may be more than shown. Organization records should be consulted to determine amounts expended or matched from non-federal sources. NOTE 3 – INDIRECT COST RATE The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Program cost is based on direct cost of expenses specifically associated with the programs. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Program cost is based on direct cost of expenses specifically associated with the programs. Expenditures reported on the Schedule represent only the federal grant portion of the program costs. Entire program costs, including the Organization’s portion, may be more than shown. Organization records should be consulted to determine amounts expended or matched from non-federal sources.
Title: NOTE 3 – INDIRECT COST RATE Accounting Policies: NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation The accompanying schedule of expenditures of federal awards (“Schedule”) is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. (b) Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting which is the same basis of accounting as the financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 2 – PROGRAM COSTS Expenditures reported on the Schedule represent only the federal grant portion of the program costs. Entire program costs, including the Organization’s portion, may be more than shown. Organization records should be consulted to determine amounts expended or matched from non-federal sources. NOTE 3 – INDIRECT COST RATE The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Program cost is based on direct cost of expenses specifically associated with the programs. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Program cost is based on direct cost of expenses specifically associated with the programs. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Program cost is based on direct cost of expenses specifically associated with the programs.

Finding Details

Finding 2023-002
2023-002 Allowable Costs/Activities Allowed Funding Agency: U.S. Department of Veterans Affairs Direct Funding Grant: Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Criteria: Funds spent under the grant must be allowed under Title 2 U.S. Code of Federal Regulations Part 200 Subpart E, Cost Principles (“Cost Principles”). Condition: During the course of the auditing procedures we noted that the Organization did not have expenditures to support the total amount reported as expended under the grant. Questioned costs: $133,491 Context: Of the $420,286 reported as expenditures under the grant, the Organization only had detail and supporting accounting records for $286,795. Effect: The costs could be deemed to be unallowable and have to be returned to the grantor. Cause: Due to an ineffective review process of the costs charged to the grant compared to the total recognized as revenue and reported as expenditures. Recommendation: Management should ensure all cost expenditures are properly documented and supported before being charged to the grant. Any funds received more than actual federal expenditures should be recorded as a refundable advance. Grantee Comment: Refer to Corrective Action Plan
Finding 2023-002
2023-002 Allowable Costs/Activities Allowed Funding Agency: U.S. Department of Veterans Affairs Direct Funding Grant: Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Criteria: Funds spent under the grant must be allowed under Title 2 U.S. Code of Federal Regulations Part 200 Subpart E, Cost Principles (“Cost Principles”). Condition: During the course of the auditing procedures we noted that the Organization did not have expenditures to support the total amount reported as expended under the grant. Questioned costs: $133,491 Context: Of the $420,286 reported as expenditures under the grant, the Organization only had detail and supporting accounting records for $286,795. Effect: The costs could be deemed to be unallowable and have to be returned to the grantor. Cause: Due to an ineffective review process of the costs charged to the grant compared to the total recognized as revenue and reported as expenditures. Recommendation: Management should ensure all cost expenditures are properly documented and supported before being charged to the grant. Any funds received more than actual federal expenditures should be recorded as a refundable advance. Grantee Comment: Refer to Corrective Action Plan