FAC Explorer

Audit 339664

FY End
2024-06-30
Total Expended
$8.73M
Findings
2
Programs
24
Organization: Lowndes County Board of Health (GA)
Year: 2024 Accepted: 2025-01-24
Auditor: Robert Baker & Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520095 2024-001 Significant Deficiency - E
1096537 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.45M Yes 1
93.994 Maternal and Child Health Services Block Grant to the States $1.13M - 0
93.558 Temporary Assistance for Needy Families $1.00M - 0
93.069 Public Health Emergency Preparedness $537,935 - 0
14.241 Housing Opportunities for Persons with Aids $519,425 - 0
93.917 Hiv Care Formula Grants $491,992 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $350,748 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $328,804 - 0
93.926 Healthy Start Initiative $327,252 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $248,908 - 0
93.940 Hiv Prevention Activities_health Department Based $223,860 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $190,600 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $157,523 - 0
84.181 Special Education-Grants for Infants and Families $143,847 - 0
93.495 Community Health Workers for Public Health Response and Resilient $118,127 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $107,763 - 0
93.991 Preventive Health and Health Services Block Grant $99,433 - 0
93.889 National Bioterrorism Hospital Preparedness Program $98,995 - 0
93.268 Immunization Cooperative Agreements $94,574 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $36,108 - 0
93.387 National and State Tobacco Control Program (b) $35,000 - 0
93.988 Cooperative Agreements for State-Based Diabetes Control Programs and Evaluation of Surveillance Systems $20,000 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $8,420 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $5,089 - 0

Contacts

Name Title Type
FNYTPVGUCJG5 Allie Pridgen Auditee
2293335290 Cameron Tompkins Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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. 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 Lowndes County Board of Health did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Lowndes County Board of Health 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 the Lowndes County Board of Health, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Lowndes County Board of Health.

Finding Details

Finding 2024-001
Eligibility of Participants of the Special Supplementary Nutrition Program for Women, Infants, and Children Criteria: The individuals that participate in the Special Supplementary Nutrition Program for Women, Infants, and Children must meet the eligibility requirements per the Uniform Guidance. Condition: For the fiscal year ended June 30, 2024, an individual that was selected as part of our testing and participated in the program did not meet the eligibility requirements per the Uniform Guidance. Cause: For the fiscal year ended June 30, 2024, the Special Supplementary Nutrition Program for Women, Infants, and Children staff did not adhere to the eligibility guidelines for the individual that was allowed to participate in the program. Effect: For the fiscal year ended June 30, 2024, an individual participated in the Special Supplementary Nutrition Program for Women, Infants and Children that was not eligible. Recommendations: We recommend that proper internal controls over compliance be put in place to verify that all individuals meet the eligibility requirements prior to participating in the program. View of Responsible Officials and Planned Corrective Actions: Management agrees with the auditor’s recommendation and has developed an action plan to ensure that these controls are in place.
Finding 2024-001
Eligibility of Participants of the Special Supplementary Nutrition Program for Women, Infants, and Children Criteria: The individuals that participate in the Special Supplementary Nutrition Program for Women, Infants, and Children must meet the eligibility requirements per the Uniform Guidance. Condition: For the fiscal year ended June 30, 2024, an individual that was selected as part of our testing and participated in the program did not meet the eligibility requirements per the Uniform Guidance. Cause: For the fiscal year ended June 30, 2024, the Special Supplementary Nutrition Program for Women, Infants, and Children staff did not adhere to the eligibility guidelines for the individual that was allowed to participate in the program. Effect: For the fiscal year ended June 30, 2024, an individual participated in the Special Supplementary Nutrition Program for Women, Infants and Children that was not eligible. Recommendations: We recommend that proper internal controls over compliance be put in place to verify that all individuals meet the eligibility requirements prior to participating in the program. View of Responsible Officials and Planned Corrective Actions: Management agrees with the auditor’s recommendation and has developed an action plan to ensure that these controls are in place.