FAC Explorer

Audit 294542

FY End
2023-06-30
Total Expended
$20.37M
Findings
10
Programs
6
Organization: Tallatoona Community Action Partnership, Inc. (GA)
Year: 2023 Accepted: 2024-03-11
Auditor: Wipfli

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375504 2023-001 Significant Deficiency Yes AB
375505 2023-001 Significant Deficiency Yes AB
375506 2023-001 Significant Deficiency Yes AB
375507 2023-001 Significant Deficiency Yes AB
375508 2023-001 Significant Deficiency Yes AB
951946 2023-001 Significant Deficiency Yes AB
951947 2023-001 Significant Deficiency Yes AB
951948 2023-001 Significant Deficiency Yes AB
951949 2023-001 Significant Deficiency Yes AB
951950 2023-001 Significant Deficiency Yes AB

Programs

ALN Program Spent Major Findings
81.042 Weatherization Assistance for Low-Income Persons $802,544 Yes 1
93.568 Low-Income Home Energy Assistance $585,815 Yes 0
93.600 Head Start $415,283 Yes 1
10.558 Child and Adult Care Food Program $364,599 - 0
93.569 Community Services Block Grant $202,518 Yes 1
97.024 Emergency Food and Shelter National Board Program $64,725 - 0

Contacts

Name Title Type
UPLDJEEYS453 Tracy Brown Auditee
6787219391 John Hemming Auditor
No contacts on file

Notes to SEFA

Title: INDIRECT COST RATE Accounting Policies: The Schedule of Expenditures of Federal Awards and List of Programs (the "Schedule") includes the federal award activity of Tallatoona Community Action Partnership, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this 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 Tallatoona Community Action Partnership, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Tallatoona Community Action Partnership, Inc. Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Tallatoona Community Action Partnership, Inc. has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: SUBRECIPIENT EXPENSES Accounting Policies: The Schedule of Expenditures of Federal Awards and List of Programs (the "Schedule") includes the federal award activity of Tallatoona Community Action Partnership, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this 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 Tallatoona Community Action Partnership, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Tallatoona Community Action Partnership, Inc. Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Tallatoona Community Action Partnership, Inc. does not have any subrecipients and therefore has not incurred subrecipient expenditures during the year ended June 30, 2022.

Finding Details

Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.