FAC Explorer

Audit 334990

FY End
2024-06-30
Total Expended
$23.65M
Findings
2
Programs
7
Organization: Tallatoona Community Action Partnership, Inc. (GA)
Year: 2024 Accepted: 2024-12-30
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517115 2024-001 Significant Deficiency - E
1093557 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.600 Head Start $7.47M - 0
93.569 Community Services Block Grant $1.10M - 0
81.042 Weatherization Assistance for Low-Income Persons $1.00M - 0
93.499 Low Income Household Water Assistance Program $911,395 Yes 1
93.568 Low-Income Home Energy Assistance $705,164 Yes 0
10.558 Child and Adult Care Food Program $388,718 - 0
97.024 Emergency Food and Shelter National Board Program $9,967 - 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, 2024. 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, 2024. 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, 2024.

Finding Details

Finding 2024-001
Finding Number: 2024-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Eligibility Major Program: AL#93.499 - Low-Income Home Water Assistance Program Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Eligibility Award effected: #42700-040-0000103772 Condition: We selected 40 client files for our testing of eligibility. Out of those forty (40) selected, nine (9) applications were not certified within the required timeframes. We also noted that 7 crisis payments were not made timely. Criteria: Regular applications must be accepted, processed, and paid within thirty (30) calendar days from the completion date of the application and crisis applications must be accepted, processed, and paid within ten (10) calendar days from the date of the application. Cause: Staff hadn’t received the necessary training to perform certifications in accordance the set criteria. Staff were including the crisis payment applications with the regular applications and therefore they weren’t being processed timely. Effect: There were delays in providing services to clients. Recommendation: We recommend staff acquire the necessary training to perform certifications in accordance with established guidelines. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-001
Finding Number: 2024-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Eligibility Major Program: AL#93.499 - Low-Income Home Water Assistance Program Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Eligibility Award effected: #42700-040-0000103772 Condition: We selected 40 client files for our testing of eligibility. Out of those forty (40) selected, nine (9) applications were not certified within the required timeframes. We also noted that 7 crisis payments were not made timely. Criteria: Regular applications must be accepted, processed, and paid within thirty (30) calendar days from the completion date of the application and crisis applications must be accepted, processed, and paid within ten (10) calendar days from the date of the application. Cause: Staff hadn’t received the necessary training to perform certifications in accordance the set criteria. Staff were including the crisis payment applications with the regular applications and therefore they weren’t being processed timely. Effect: There were delays in providing services to clients. Recommendation: We recommend staff acquire the necessary training to perform certifications in accordance with established guidelines. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.