FAC Explorer

Audit 324199

FY End
2023-12-31
Total Expended
$1.42M
Findings
2
Programs
10
Organization: Athens Land Trust INC (GA)
Year: 2023 Accepted: 2024-10-08
Auditor: Resj PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501998 2023-002 Material Weakness - L
1078440 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $423,279 Yes 1
14.239 Home Investment Partnerships Program $290,286 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $179,574 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $154,187 Yes 0
10.311 Beginning Farmer and Rancher Development Program $109,694 - 0
10.175 Farmers Market and Local Food Promotion Program $85,451 - 0
14.169 Housing Counseling Assistance Program $83,973 - 0
81.042 Weatherization Assistance for Low-Income Persons $58,182 - 0
10.935 Urban Agriculture and Innovative Production $21,164 - 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $11,051 - 0

Contacts

Name Title Type
U84KHN2NE9L7 Helene Caviness Auditee
7066130122 Taylor Pace Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2023-002
Criteria – The Organization prepares monthly grant expenditure reports for reimbursement to the grantor to ensure proper expenditure of funds. Condition – During our review of the Organization’s monthly grant expenditure reports, we noted that reports were not filed with the grantor on a timely basis. Cause and Effect – Staffing changes resulted in the delay of preparing and submitting monthly grant expenditure reports during 2023. Untimely preparation and submission of the reports could result in errors and data loss making it more difficult to receive approval and reimbursement. Questioned Cost – None Recommendation – We recommend the Organization implement procedures and controls to ensure reports are submitted timely. View of Responsible Officials – The Organization agrees with the comment and is continuing efforts and implementing procedures to ensure all monthly grant expenditure reports submitted timely and accurately.
Finding 2023-002
Criteria – The Organization prepares monthly grant expenditure reports for reimbursement to the grantor to ensure proper expenditure of funds. Condition – During our review of the Organization’s monthly grant expenditure reports, we noted that reports were not filed with the grantor on a timely basis. Cause and Effect – Staffing changes resulted in the delay of preparing and submitting monthly grant expenditure reports during 2023. Untimely preparation and submission of the reports could result in errors and data loss making it more difficult to receive approval and reimbursement. Questioned Cost – None Recommendation – We recommend the Organization implement procedures and controls to ensure reports are submitted timely. View of Responsible Officials – The Organization agrees with the comment and is continuing efforts and implementing procedures to ensure all monthly grant expenditure reports submitted timely and accurately.