FAC Explorer

Audit 33518

FY End
2022-06-30
Total Expended
$1.09M
Findings
4
Programs
3
Organization: Georgia Association for Primary Healthcare (SC)
Year: 2022 Accepted: 2023-10-01
Auditor: Love Bailey & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30961 2022-001 Material Weakness - P
30962 2022-002 Material Weakness - A
607403 2022-001 Material Weakness - P
607404 2022-002 Material Weakness - A

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $757,821 Yes 2
93.788 Opioid Str $259,494 - 0
93.558 Temporary Assistance for Needy Families $71,997 - 0

Contacts

Name Title Type
UNLARV5BKT84 Joyce Nesbitt Auditee
8039055100 Gary Bailey Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of SBHS under programs of the federal government for the year ended June 30, 2022. 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 SBHS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNT 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: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 Lack of Accounting Over Drawdowns Criteria: An entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition and context: The Organization does not have an adequate accounting procedures over the federal draw downs. Cause: The Organization has experienced turnover in the accounting department resulting in lapses in internal controls, policies and procedures related to cash management of federal drawdowns. Effect: The Organization could draw down the incorrect amount of federal funds. Recommendation: The Organization should implement more effective internal controls and policies over federal drawdowns. Organization response: The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.
Finding 2022-002
CFDA Numbers: 93.959 and 93.788 Criteria: Each recipient shall establish and maintain sufficient financial records. Grantees shall maintain evidence to support how the funds were expended. Condition and context: The Organization had several drawdowns that did not have any support for the draw. Cause: Lack of internal controls over the drawdown process. Effect: Activities or costs that are allowed or allowable could potentially be overpaid or underpaid. Questioned Costs: $523,832 Recommendation: The Organization should establish policies and procedures to ensure grants management properly approves all drawdowns that are to be paid with Federal awards. Organization response: The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.
Finding 2022-001
2022-001 Lack of Accounting Over Drawdowns Criteria: An entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition and context: The Organization does not have an adequate accounting procedures over the federal draw downs. Cause: The Organization has experienced turnover in the accounting department resulting in lapses in internal controls, policies and procedures related to cash management of federal drawdowns. Effect: The Organization could draw down the incorrect amount of federal funds. Recommendation: The Organization should implement more effective internal controls and policies over federal drawdowns. Organization response: The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.
Finding 2022-002
CFDA Numbers: 93.959 and 93.788 Criteria: Each recipient shall establish and maintain sufficient financial records. Grantees shall maintain evidence to support how the funds were expended. Condition and context: The Organization had several drawdowns that did not have any support for the draw. Cause: Lack of internal controls over the drawdown process. Effect: Activities or costs that are allowed or allowable could potentially be overpaid or underpaid. Questioned Costs: $523,832 Recommendation: The Organization should establish policies and procedures to ensure grants management properly approves all drawdowns that are to be paid with Federal awards. Organization response: The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.