FAC Explorer

Audit 336928

FY End
2022-09-30
Total Expended
$1.82M
Findings
12
Programs
2
Organization: Montgomery Area Coalition for the Homeless, Inc. (AL)
Year: 2022 Accepted: 2025-01-09
Auditor: Moses and Moses CPAS INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518468 2022-004 Material Weakness - P
518469 2022-005 Significant Deficiency - P
518470 2022-005 Significant Deficiency - P
518471 2022-005 Significant Deficiency - P
518472 2022-005 Significant Deficiency - P
518473 2022-005 Significant Deficiency - P
1094910 2022-004 Material Weakness - P
1094911 2022-005 Significant Deficiency - P
1094912 2022-005 Significant Deficiency - P
1094913 2022-005 Significant Deficiency - P
1094914 2022-005 Significant Deficiency - P
1094915 2022-005 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $1.32M Yes 1
14.267 Continuum of Care Program $51,328 - 0

Contacts

Name Title Type
RAYGR4XNDW38 Lydia Pickett Auditee
3342616182 Laura Rickels Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Summary of Significant Accounting Policies Accounting Policies: See Note 1 to Financial Statements De Minimis Rate Used: N Rate Explanation: Direct costs used All Significant Accounting Policies

Finding Details

Finding 2022-004
Finding 2022-004 Internal Control: Material Weakness Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery Award No. and Year: MACH-covid19-ESG-CV1-PY2020 Condition: Under 2 CFR Section 200.61, non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Cause: The condition was found to be the result of employee turnover and failure to consistently perform internal controls previously in place to monitor grant billing for third party grant reimbursement for allowable expenditures. Effect or Potential Effect: Loss of revenue if billings are not completed within the time frame allotted by the grants and inaccurate interim financial statements. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 1 out of the 5 reimbursable grants was not billed in a timely manner Repeat Finding from Prior Year: No Recommendation: We recommend that Mid-Alabama Coalition for the Homeless follow their internal control policies on all grants and perform timely billings of contracts through setting a grant billing schedule and review it monthly, in order to assure billings are timely submitted. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan ( see page 28 through 31 ).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Finding 2022-004
Finding 2022-004 Internal Control: Material Weakness Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery Award No. and Year: MACH-covid19-ESG-CV1-PY2020 Condition: Under 2 CFR Section 200.61, non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Cause: The condition was found to be the result of employee turnover and failure to consistently perform internal controls previously in place to monitor grant billing for third party grant reimbursement for allowable expenditures. Effect or Potential Effect: Loss of revenue if billings are not completed within the time frame allotted by the grants and inaccurate interim financial statements. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 1 out of the 5 reimbursable grants was not billed in a timely manner Repeat Finding from Prior Year: No Recommendation: We recommend that Mid-Alabama Coalition for the Homeless follow their internal control policies on all grants and perform timely billings of contracts through setting a grant billing schedule and review it monthly, in order to assure billings are timely submitted. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan ( see page 28 through 31 ).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Finding 2022-005
Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).