FAC Explorer

Audit 297701

FY End
2023-06-30
Total Expended
$854,400
Findings
4
Programs
1
Organization: Visit MacOn, Inc. (GA)
Year: 2023 Accepted: 2024-03-26
Auditor: McNair McLemore Middlebrooks & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384628 2023-001 Material Weakness - M
384629 2023-002 Material Weakness - M
961070 2023-001 Material Weakness - M
961071 2023-002 Material Weakness - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $854,400 Yes 2

Contacts

Name Title Type
KDVCETJWD7F9 Irish Hubbard Auditee
4787431074 David C. McCoy Auditor
No contacts on file

Notes to SEFA

Title: (1) Basis of Presentation Accounting Policies: (1) Basis of Presentation - See Form for Detail, (2) Summary of Significant Accounting Policies - See Form for Detail. De Minimis Rate Used: N Rate Explanation: See notes to the SEFA in the financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Visit Macon, 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 Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Visit Macon, Inc., it is not intended to and does not present the financial position, changes in net position, or cash flows of Visit Macon, Inc.
Title: (2) Summary of Significant Accounting Policies Accounting Policies: (1) Basis of Presentation - See Form for Detail, (2) Summary of Significant Accounting Policies - See Form for Detail. De Minimis Rate Used: N Rate Explanation: See notes to the SEFA in the financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 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.
Title: (3) Indirect Cost Rate Accounting Policies: (1) Basis of Presentation - See Form for Detail, (2) Summary of Significant Accounting Policies - See Form for Detail. De Minimis Rate Used: N Rate Explanation: See notes to the SEFA in the financial statements. Visit Macon, Inc. has elected not to use the 10 - percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Management agrees with the finding. Personnel of Visit Macon, Inc. with grant administration responsibilities will receive training on the compliance requirements of federal programs. Additionally, Visit Macon, Inc. will develop the appropriate policies and procedures to ensure compliance requirements are known and followed.
Finding 2023-002
Management agrees with the finding. Personnel of Visit Macon, Inc. with grant administration responsibilities will receive training on the compliance requirements of federal programs. Additionally, Visit Macon, Inc. will develop the appropriate policies and procedures to ensure compliance requirements are known and followed.
Finding 2023-001
Management agrees with the finding. Personnel of Visit Macon, Inc. with grant administration responsibilities will receive training on the compliance requirements of federal programs. Additionally, Visit Macon, Inc. will develop the appropriate policies and procedures to ensure compliance requirements are known and followed.
Finding 2023-002
Management agrees with the finding. Personnel of Visit Macon, Inc. with grant administration responsibilities will receive training on the compliance requirements of federal programs. Additionally, Visit Macon, Inc. will develop the appropriate policies and procedures to ensure compliance requirements are known and followed.