FAC Explorer

Audit 323021

FY End
2023-12-31
Total Expended
$925,746
Findings
8
Programs
1
Organization: North Georgia Angel House Inc. (GA)
Year: 2023 Accepted: 2024-09-30
Auditor: Murphy CPA Group

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
500179 2023-001 - Yes ABELM
500180 2023-002 - - ABELM
500181 2023-003 - - ABELM
500182 2023-004 - - ABELM
1076621 2023-001 - Yes ABELM
1076622 2023-002 - - ABELM
1076623 2023-003 - - ABELM
1076624 2023-004 - - ABELM

Programs

ALN Program Spent Major Findings
93.658 Foster Care Title IV-E $925,746 Yes 4

Contacts

Name Title Type
X2HCXBJTW176 Susan Worsley Auditee
7704799555 George Murphy Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: The CFA is prepared on a cash basis of accounting. De Minimis Rate Used: N Rate Explanation: Indirect costs are allocated on a functional basis. The accompanying schedule of expenditures of federal awards includes the federal grant activity of North Georgia Angel House, Inc. and is presented on the cash basis of accounting.  The information in this schedule is presented in accordance with the requirements of OMB Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations.  Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

Finding Details

Finding 2023-001
Segregation of employee duties is a necessary concept in an effective internal control structure. Policies and procedures should be in place that require the segregation of certain financial duties.
Finding 2023-002
Maintaining functional internal control is critical in ensuring proper recording of transactions and to prevent material misstatements. Additionally, proper internal control is paramount in detecting fraud and errors in reporting.
Finding 2023-003
The Uniform Guidance issued by the Office of Management & Budget requires Non-Profit Organizations undergoing a Single Audit must submit their financial statement audit to the Federal Audit Clearinghouse.
Finding 2023-004
The Uniform Guidance issued by the Office of Management & Budget requires under OMB No. 0970-1510 that Title IV-E agencies issue a quarterly CB-496 report to document current expenditures and information on children assisted.
Finding 2023-001
Segregation of employee duties is a necessary concept in an effective internal control structure. Policies and procedures should be in place that require the segregation of certain financial duties.
Finding 2023-002
Maintaining functional internal control is critical in ensuring proper recording of transactions and to prevent material misstatements. Additionally, proper internal control is paramount in detecting fraud and errors in reporting.
Finding 2023-003
The Uniform Guidance issued by the Office of Management & Budget requires Non-Profit Organizations undergoing a Single Audit must submit their financial statement audit to the Federal Audit Clearinghouse.
Finding 2023-004
The Uniform Guidance issued by the Office of Management & Budget requires under OMB No. 0970-1510 that Title IV-E agencies issue a quarterly CB-496 report to document current expenditures and information on children assisted.