FAC Explorer

Audit 310763

FY End
2022-09-30
Total Expended
$2.02M
Findings
6
Programs
9
Organization: West Alabama Aids Outreach, Inc. (AL)
Year: 2022 Accepted: 2024-06-28
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403888 2022-002 Significant Deficiency - A
403889 2022-003 Significant Deficiency - G
403890 2022-003 Significant Deficiency - G
980330 2022-002 Significant Deficiency - A
980331 2022-003 Significant Deficiency - G
980332 2022-003 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $157,777 - 0
93.940 Hiv Prevention Activities_health Department Based $106,383 - 0
93.917 Hiv Care Formula Grants $84,509 Yes 0
14.241 Housing Opportunities for Persons with Aids $45,000 - 0
93.145 Aids Education and Training Centers $40,000 - 0
93.917 Covid 19 Hiv Care Formula Grants $18,849 Yes 0
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $12,500 - 0
14.241 Covid 19 Housing Opportunities for Persons with Aids $5,930 - 0
93.307 Covid 19 Minority Health and Health Disparities Research $5,000 - 0

Contacts

Name Title Type
UCF5ENPHUMG5 Chris White Auditee
2057598470 Terri Faulkner Auditor
No contacts on file

Notes to SEFA

Title: Loans Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of West Alabama AIDS Outreach, Inc., and is presented on the accrual basis of accounting. The amounts reported on the Schedule have been reconciled to and are in material agreement with amounts recorded in the Organization’s accounting records from which the general purpose financial statements have been reported. 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 the Organization, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Organization did not elect to use this rate. The Organization did not expend federal awards related to loans or loan guarantees during the year ended September 30, 2022.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of West Alabama AIDS Outreach, Inc., and is presented on the accrual basis of accounting. The amounts reported on the Schedule have been reconciled to and are in material agreement with amounts recorded in the Organization’s accounting records from which the general purpose financial statements have been reported. 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 the Organization, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Organization did not elect to use this rate. During the year ended September 30, 2022, the Organization did not provide federal funds to subrecipients.
Title: Noncash Assistance and Other Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of West Alabama AIDS Outreach, Inc., and is presented on the accrual basis of accounting. The amounts reported on the Schedule have been reconciled to and are in material agreement with amounts recorded in the Organization’s accounting records from which the general purpose financial statements have been reported. 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 the Organization, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Organization did not elect to use this rate. The Organization did not receive any noncash assistance or federally funded insurance during the year ended September 30, 2022.
Title: Contingencies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of West Alabama AIDS Outreach, Inc., and is presented on the accrual basis of accounting. The amounts reported on the Schedule have been reconciled to and are in material agreement with amounts recorded in the Organization’s accounting records from which the general purpose financial statements have been reported. 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 the Organization, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Organization did not elect to use this rate. Grant monies received and disbursed by the Organization are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon experience, the Organization does not believe that such disallowance, if any, would have a material effect on the financial position of the Organization.
Title: Federally Funded Insurance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal spending of West Alabama AIDS Outreach, Inc., and is presented on the accrual basis of accounting. The amounts reported on the Schedule have been reconciled to and are in material agreement with amounts recorded in the Organization’s accounting records from which the general purpose financial statements have been reported. 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 the Organization, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended September 30, 2022, the Organization did not elect to use this rate. The Organization did not have any federally funded insurance required to be reported on the Schedule for the fiscal year ended September 20, 2022.

Finding Details

Finding 2022-002
Lack of Documented Review of Reimbursement Requests. Assistance Listing Number: 93.917 Program Title: HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B) Pass-through Entity: Mississippi State Department of Health Contract Number and Year: SG-1111-R3 2022 Finding Type: Significant Deficiency Known Questioned Costs: None Criteria - 2 CFR 200.303 requires that nonfederal entities receiving federal awards to establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Condition - The Organization prepared and submitted reimbursement requests without properly documenting review of the reimbursement requests by the Director of Grants Management prior to submission. Cause - The Organization did not implement procedures to document their review of reimbursement requests prior to submission to the Mississippi State Department of Health. Effect - Inadequate documentation of internal controls of management’s review and authorization of reimbursement requests. Recommendation - The Organization should implement formal documentation of reviews via signature and date of approval on the reimbursement requests prior to submission to the Mississippi State Department of Health. Views of Responsible Officials - The CFO has implemented procedures to document review of reimbursement requests prior to submission to Mississippi State Department of Health.
Finding 2022-003
Administrative Fees in Excess of 10% of Federal Award. Assistance Listing Number: 93.917 Program Title: HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B) Pass-through Entity: Mississippi State Department of Health and United Way of Central Alabama Contract Number and Year: SG-1111-R3 2022 and RW-FHHS-2122 2022 Finding Type: Significant Deficiency Known Questioned Costs: $15,360 Criteria - 2 CFR 200.303 requires nonfederal entities receiving federal awards to establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. The aggregate of expenditures for administrative expenses by subrecipients may not exceed 10% of the total amount of grant funds subawarded by the state (without regard to whether particular entities spend more than 10% for such purposes) (42 USC 300ff-28(b)(3)(B)). Condition - The Organization reviewed and signed off on reimbursement requests prior to submission for reimbursement. However, the reviewer did not catch requests for reimbursement of administrative fees in excess of 10% of subawards. Cause - The Organization reviewed and signed off reimbursement requests prior to submission for reimbursement. However, the reviewer did not catch requests for reimbursement in excess of 10% of subawards as formulas in Excel grant budget worksheets were overwritten with manual numbers, eliminating the calculation of check figures for total allowable administrative fees, administrative fees reimbursed to date and balance of allowable administrative fees for reimbursement. Effect - Administrative fees in excess of the 10% limit were submitted for reimbursement in error. Recommendation - The Organization should strengthen internal controls for oversight and approval to ensure the accuracy of allowable administrative fees per grant budgets. Views of Responsible Officials - The CFO has implemented procedures to review and monitor grant administrative expenditures and budgets.
Finding 2022-003
Administrative Fees in Excess of 10% of Federal Award. Assistance Listing Number: 93.917 Program Title: HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B) Pass-through Entity: Mississippi State Department of Health and United Way of Central Alabama Contract Number and Year: SG-1111-R3 2022 and RW-FHHS-2122 2022 Finding Type: Significant Deficiency Known Questioned Costs: $15,360 Criteria - 2 CFR 200.303 requires nonfederal entities receiving federal awards to establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. The aggregate of expenditures for administrative expenses by subrecipients may not exceed 10% of the total amount of grant funds subawarded by the state (without regard to whether particular entities spend more than 10% for such purposes) (42 USC 300ff-28(b)(3)(B)). Condition - The Organization reviewed and signed off on reimbursement requests prior to submission for reimbursement. However, the reviewer did not catch requests for reimbursement of administrative fees in excess of 10% of subawards. Cause - The Organization reviewed and signed off reimbursement requests prior to submission for reimbursement. However, the reviewer did not catch requests for reimbursement in excess of 10% of subawards as formulas in Excel grant budget worksheets were overwritten with manual numbers, eliminating the calculation of check figures for total allowable administrative fees, administrative fees reimbursed to date and balance of allowable administrative fees for reimbursement. Effect - Administrative fees in excess of the 10% limit were submitted for reimbursement in error. Recommendation - The Organization should strengthen internal controls for oversight and approval to ensure the accuracy of allowable administrative fees per grant budgets. Views of Responsible Officials - The CFO has implemented procedures to review and monitor grant administrative expenditures and budgets.
Finding 2022-002
Lack of Documented Review of Reimbursement Requests. Assistance Listing Number: 93.917 Program Title: HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B) Pass-through Entity: Mississippi State Department of Health Contract Number and Year: SG-1111-R3 2022 Finding Type: Significant Deficiency Known Questioned Costs: None Criteria - 2 CFR 200.303 requires that nonfederal entities receiving federal awards to establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Condition - The Organization prepared and submitted reimbursement requests without properly documenting review of the reimbursement requests by the Director of Grants Management prior to submission. Cause - The Organization did not implement procedures to document their review of reimbursement requests prior to submission to the Mississippi State Department of Health. Effect - Inadequate documentation of internal controls of management’s review and authorization of reimbursement requests. Recommendation - The Organization should implement formal documentation of reviews via signature and date of approval on the reimbursement requests prior to submission to the Mississippi State Department of Health. Views of Responsible Officials - The CFO has implemented procedures to document review of reimbursement requests prior to submission to Mississippi State Department of Health.
Finding 2022-003
Administrative Fees in Excess of 10% of Federal Award. Assistance Listing Number: 93.917 Program Title: HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B) Pass-through Entity: Mississippi State Department of Health and United Way of Central Alabama Contract Number and Year: SG-1111-R3 2022 and RW-FHHS-2122 2022 Finding Type: Significant Deficiency Known Questioned Costs: $15,360 Criteria - 2 CFR 200.303 requires nonfederal entities receiving federal awards to establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. The aggregate of expenditures for administrative expenses by subrecipients may not exceed 10% of the total amount of grant funds subawarded by the state (without regard to whether particular entities spend more than 10% for such purposes) (42 USC 300ff-28(b)(3)(B)). Condition - The Organization reviewed and signed off on reimbursement requests prior to submission for reimbursement. However, the reviewer did not catch requests for reimbursement of administrative fees in excess of 10% of subawards. Cause - The Organization reviewed and signed off reimbursement requests prior to submission for reimbursement. However, the reviewer did not catch requests for reimbursement in excess of 10% of subawards as formulas in Excel grant budget worksheets were overwritten with manual numbers, eliminating the calculation of check figures for total allowable administrative fees, administrative fees reimbursed to date and balance of allowable administrative fees for reimbursement. Effect - Administrative fees in excess of the 10% limit were submitted for reimbursement in error. Recommendation - The Organization should strengthen internal controls for oversight and approval to ensure the accuracy of allowable administrative fees per grant budgets. Views of Responsible Officials - The CFO has implemented procedures to review and monitor grant administrative expenditures and budgets.
Finding 2022-003
Administrative Fees in Excess of 10% of Federal Award. Assistance Listing Number: 93.917 Program Title: HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B) Pass-through Entity: Mississippi State Department of Health and United Way of Central Alabama Contract Number and Year: SG-1111-R3 2022 and RW-FHHS-2122 2022 Finding Type: Significant Deficiency Known Questioned Costs: $15,360 Criteria - 2 CFR 200.303 requires nonfederal entities receiving federal awards to establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. The aggregate of expenditures for administrative expenses by subrecipients may not exceed 10% of the total amount of grant funds subawarded by the state (without regard to whether particular entities spend more than 10% for such purposes) (42 USC 300ff-28(b)(3)(B)). Condition - The Organization reviewed and signed off on reimbursement requests prior to submission for reimbursement. However, the reviewer did not catch requests for reimbursement of administrative fees in excess of 10% of subawards. Cause - The Organization reviewed and signed off reimbursement requests prior to submission for reimbursement. However, the reviewer did not catch requests for reimbursement in excess of 10% of subawards as formulas in Excel grant budget worksheets were overwritten with manual numbers, eliminating the calculation of check figures for total allowable administrative fees, administrative fees reimbursed to date and balance of allowable administrative fees for reimbursement. Effect - Administrative fees in excess of the 10% limit were submitted for reimbursement in error. Recommendation - The Organization should strengthen internal controls for oversight and approval to ensure the accuracy of allowable administrative fees per grant budgets. Views of Responsible Officials - The CFO has implemented procedures to review and monitor grant administrative expenditures and budgets.