Allowable Costs U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569 Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.Costs must be necessary and reasonable for the performance of the Federal Award and allowable thereto under the principles in 2 CFR part 200, subpart E. Condition:Based upon our test work, we noted that the Time and Attendance Reports had no evidence of management approval for 47 out of a sample of 60 payroll expenditures charged to the CSBG program. In addition, 10 out of the 12 staff members whose wages were charged to the CSBG program did not have an annual Performance Appraisal completed.Cause and Effect:Management has processes in place to ensure that effective internal controls related to payroll costs charged to the federal program are properly implemented. The Organization’s documented policies and procedures (“Accounting Policies and Procedures Manual”, and “Human Resources Policies and Procedures Manual”) contains effective internal controls that were not utilized. Therefore, payroll costs charged to the federal program were not properly approved by management in accordance with 2 CFR part 200, subpart D & E.Questioned Cost:None. Recommendation:We recommend that management enforce their documented policies and procedures to ensure that payroll costs are properly approved.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Allowable Costs U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569 Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.Costs must be necessary and reasonable for the performance of the Federal Award and allowable thereto under the principles in 2 CFR part 200, subpart E. Condition:Based upon our test work, we noted that the Time and Attendance Reports had no evidence of management approval for 47 out of a sample of 60 payroll expenditures charged to the CSBG program. In addition, 10 out of the 12 staff members whose wages were charged to the CSBG program did not have an annual Performance Appraisal completed.Cause and Effect:Management has processes in place to ensure that effective internal controls related to payroll costs charged to the federal program are properly implemented. The Organization’s documented policies and procedures (“Accounting Policies and Procedures Manual”, and “Human Resources Policies and Procedures Manual”) contains effective internal controls that were not utilized. Therefore, payroll costs charged to the federal program were not properly approved by management in accordance with 2 CFR part 200, subpart D & E.Questioned Cost:None. Recommendation:We recommend that management enforce their documented policies and procedures to ensure that payroll costs are properly approved.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Allowable Costs U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569 Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.Costs must be necessary and reasonable for the performance of the Federal Award and allowable thereto under the principles in 2 CFR part 200, subpart E. Condition:Based upon our test work, we noted that the Time and Attendance Reports had no evidence of management approval for 47 out of a sample of 60 payroll expenditures charged to the CSBG program. In addition, 10 out of the 12 staff members whose wages were charged to the CSBG program did not have an annual Performance Appraisal completed.Cause and Effect:Management has processes in place to ensure that effective internal controls related to payroll costs charged to the federal program are properly implemented. The Organization’s documented policies and procedures (“Accounting Policies and Procedures Manual”, and “Human Resources Policies and Procedures Manual”) contains effective internal controls that were not utilized. Therefore, payroll costs charged to the federal program were not properly approved by management in accordance with 2 CFR part 200, subpart D & E.Questioned Cost:None. Recommendation:We recommend that management enforce their documented policies and procedures to ensure that payroll costs are properly approved.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Eligibility U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.The Organization is responsible for ensuring that a participant is eligible to receive services under the CSBG program. The Organization requires management review of participant files to ensure that eligibility procedures have been performed during the intake process to ensure each participant is eligible. Condition:During our review of 25 eligible participant files, 18 out of 25 participant files did not contain evidence of management review prior to CSBG program benefits being provided.Cause and Effect:Management has a process in place to ensure that effective internal controls related to CSBG Eligibility requirements are properly implemented. The internal controls the Organization has in place for the CSBG eligibility determination process were not utilized. Therefore, intake forms and other relevant documentation within CSBG participant files were not properly approved by management in accordance with 2 CFR part 200, subpart D. Recommendation: We recommend that management enhance the design of its control activities to ensure that CSBG participant files are adequately maintained, and strengthen controls surrounding management review of participant files during the intake process to ensure individuals receiving services are eligible for benefits.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Eligibility U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.The Organization is responsible for ensuring that a participant is eligible to receive services under the CSBG program. The Organization requires management review of participant files to ensure that eligibility procedures have been performed during the intake process to ensure each participant is eligible. Condition:During our review of 25 eligible participant files, 18 out of 25 participant files did not contain evidence of management review prior to CSBG program benefits being provided.Cause and Effect:Management has a process in place to ensure that effective internal controls related to CSBG Eligibility requirements are properly implemented. The internal controls the Organization has in place for the CSBG eligibility determination process were not utilized. Therefore, intake forms and other relevant documentation within CSBG participant files were not properly approved by management in accordance with 2 CFR part 200, subpart D. Recommendation: We recommend that management enhance the design of its control activities to ensure that CSBG participant files are adequately maintained, and strengthen controls surrounding management review of participant files during the intake process to ensure individuals receiving services are eligible for benefits.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Eligibility U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.The Organization is responsible for ensuring that a participant is eligible to receive services under the CSBG program. The Organization requires management review of participant files to ensure that eligibility procedures have been performed during the intake process to ensure each participant is eligible. Condition:During our review of 25 eligible participant files, 18 out of 25 participant files did not contain evidence of management review prior to CSBG program benefits being provided.Cause and Effect:Management has a process in place to ensure that effective internal controls related to CSBG Eligibility requirements are properly implemented. The internal controls the Organization has in place for the CSBG eligibility determination process were not utilized. Therefore, intake forms and other relevant documentation within CSBG participant files were not properly approved by management in accordance with 2 CFR part 200, subpart D. Recommendation: We recommend that management enhance the design of its control activities to ensure that CSBG participant files are adequately maintained, and strengthen controls surrounding management review of participant files during the intake process to ensure individuals receiving services are eligible for benefits.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Reporting under Government Auditing Standards Annual Audit Criterion:Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Condition:The required annual audit of the financial statements for the year ended June 30, 2022 was not completed and submitted to the federal and state governments within the time frame required by Federal Regulations and the State of Georgia.Cause and Effect:During the year in question, the Organization experienced disruption in normal business operations due to the COVID-19 pandemic. Regular meetings and communications were limited. During this time, the Organization was in the process of engaging a new audit firm which effected the annual audit being completed and submitted timely. Recommendation:We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Reporting under Government Auditing Standards Annual Audit Criterion:Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Condition:The required annual audit of the financial statements for the year ended June 30, 2022 was not completed and submitted to the federal and state governments within the time frame required by Federal Regulations and the State of Georgia.Cause and Effect:During the year in question, the Organization experienced disruption in normal business operations due to the COVID-19 pandemic. Regular meetings and communications were limited. During this time, the Organization was in the process of engaging a new audit firm which effected the annual audit being completed and submitted timely. Recommendation:We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Reporting under Government Auditing Standards Annual Audit Criterion:Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Condition:The required annual audit of the financial statements for the year ended June 30, 2022 was not completed and submitted to the federal and state governments within the time frame required by Federal Regulations and the State of Georgia.Cause and Effect:During the year in question, the Organization experienced disruption in normal business operations due to the COVID-19 pandemic. Regular meetings and communications were limited. During this time, the Organization was in the process of engaging a new audit firm which effected the annual audit being completed and submitted timely. Recommendation:We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Allowable Costs U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569 Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.Costs must be necessary and reasonable for the performance of the Federal Award and allowable thereto under the principles in 2 CFR part 200, subpart E. Condition:Based upon our test work, we noted that the Time and Attendance Reports had no evidence of management approval for 47 out of a sample of 60 payroll expenditures charged to the CSBG program. In addition, 10 out of the 12 staff members whose wages were charged to the CSBG program did not have an annual Performance Appraisal completed.Cause and Effect:Management has processes in place to ensure that effective internal controls related to payroll costs charged to the federal program are properly implemented. The Organization’s documented policies and procedures (“Accounting Policies and Procedures Manual”, and “Human Resources Policies and Procedures Manual”) contains effective internal controls that were not utilized. Therefore, payroll costs charged to the federal program were not properly approved by management in accordance with 2 CFR part 200, subpart D & E.Questioned Cost:None. Recommendation:We recommend that management enforce their documented policies and procedures to ensure that payroll costs are properly approved.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Allowable Costs U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569 Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.Costs must be necessary and reasonable for the performance of the Federal Award and allowable thereto under the principles in 2 CFR part 200, subpart E. Condition:Based upon our test work, we noted that the Time and Attendance Reports had no evidence of management approval for 47 out of a sample of 60 payroll expenditures charged to the CSBG program. In addition, 10 out of the 12 staff members whose wages were charged to the CSBG program did not have an annual Performance Appraisal completed.Cause and Effect:Management has processes in place to ensure that effective internal controls related to payroll costs charged to the federal program are properly implemented. The Organization’s documented policies and procedures (“Accounting Policies and Procedures Manual”, and “Human Resources Policies and Procedures Manual”) contains effective internal controls that were not utilized. Therefore, payroll costs charged to the federal program were not properly approved by management in accordance with 2 CFR part 200, subpart D & E.Questioned Cost:None. Recommendation:We recommend that management enforce their documented policies and procedures to ensure that payroll costs are properly approved.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Allowable Costs U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569 Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.Costs must be necessary and reasonable for the performance of the Federal Award and allowable thereto under the principles in 2 CFR part 200, subpart E. Condition:Based upon our test work, we noted that the Time and Attendance Reports had no evidence of management approval for 47 out of a sample of 60 payroll expenditures charged to the CSBG program. In addition, 10 out of the 12 staff members whose wages were charged to the CSBG program did not have an annual Performance Appraisal completed.Cause and Effect:Management has processes in place to ensure that effective internal controls related to payroll costs charged to the federal program are properly implemented. The Organization’s documented policies and procedures (“Accounting Policies and Procedures Manual”, and “Human Resources Policies and Procedures Manual”) contains effective internal controls that were not utilized. Therefore, payroll costs charged to the federal program were not properly approved by management in accordance with 2 CFR part 200, subpart D & E.Questioned Cost:None. Recommendation:We recommend that management enforce their documented policies and procedures to ensure that payroll costs are properly approved.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Eligibility U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.The Organization is responsible for ensuring that a participant is eligible to receive services under the CSBG program. The Organization requires management review of participant files to ensure that eligibility procedures have been performed during the intake process to ensure each participant is eligible. Condition:During our review of 25 eligible participant files, 18 out of 25 participant files did not contain evidence of management review prior to CSBG program benefits being provided.Cause and Effect:Management has a process in place to ensure that effective internal controls related to CSBG Eligibility requirements are properly implemented. The internal controls the Organization has in place for the CSBG eligibility determination process were not utilized. Therefore, intake forms and other relevant documentation within CSBG participant files were not properly approved by management in accordance with 2 CFR part 200, subpart D. Recommendation: We recommend that management enhance the design of its control activities to ensure that CSBG participant files are adequately maintained, and strengthen controls surrounding management review of participant files during the intake process to ensure individuals receiving services are eligible for benefits.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Eligibility U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.The Organization is responsible for ensuring that a participant is eligible to receive services under the CSBG program. The Organization requires management review of participant files to ensure that eligibility procedures have been performed during the intake process to ensure each participant is eligible. Condition:During our review of 25 eligible participant files, 18 out of 25 participant files did not contain evidence of management review prior to CSBG program benefits being provided.Cause and Effect:Management has a process in place to ensure that effective internal controls related to CSBG Eligibility requirements are properly implemented. The internal controls the Organization has in place for the CSBG eligibility determination process were not utilized. Therefore, intake forms and other relevant documentation within CSBG participant files were not properly approved by management in accordance with 2 CFR part 200, subpart D. Recommendation: We recommend that management enhance the design of its control activities to ensure that CSBG participant files are adequately maintained, and strengthen controls surrounding management review of participant files during the intake process to ensure individuals receiving services are eligible for benefits.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Eligibility U.S. Department of Health and Human Services Community Service Block Grant – ALN #93.569Criterion:Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award.The Organization is responsible for ensuring that a participant is eligible to receive services under the CSBG program. The Organization requires management review of participant files to ensure that eligibility procedures have been performed during the intake process to ensure each participant is eligible. Condition:During our review of 25 eligible participant files, 18 out of 25 participant files did not contain evidence of management review prior to CSBG program benefits being provided.Cause and Effect:Management has a process in place to ensure that effective internal controls related to CSBG Eligibility requirements are properly implemented. The internal controls the Organization has in place for the CSBG eligibility determination process were not utilized. Therefore, intake forms and other relevant documentation within CSBG participant files were not properly approved by management in accordance with 2 CFR part 200, subpart D. Recommendation: We recommend that management enhance the design of its control activities to ensure that CSBG participant files are adequately maintained, and strengthen controls surrounding management review of participant files during the intake process to ensure individuals receiving services are eligible for benefits.View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Reporting under Government Auditing Standards Annual Audit Criterion:Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Condition:The required annual audit of the financial statements for the year ended June 30, 2022 was not completed and submitted to the federal and state governments within the time frame required by Federal Regulations and the State of Georgia.Cause and Effect:During the year in question, the Organization experienced disruption in normal business operations due to the COVID-19 pandemic. Regular meetings and communications were limited. During this time, the Organization was in the process of engaging a new audit firm which effected the annual audit being completed and submitted timely. Recommendation:We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Reporting under Government Auditing Standards Annual Audit Criterion:Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Condition:The required annual audit of the financial statements for the year ended June 30, 2022 was not completed and submitted to the federal and state governments within the time frame required by Federal Regulations and the State of Georgia.Cause and Effect:During the year in question, the Organization experienced disruption in normal business operations due to the COVID-19 pandemic. Regular meetings and communications were limited. During this time, the Organization was in the process of engaging a new audit firm which effected the annual audit being completed and submitted timely. Recommendation:We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.
Reporting under Government Auditing Standards Annual Audit Criterion:Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Condition:The required annual audit of the financial statements for the year ended June 30, 2022 was not completed and submitted to the federal and state governments within the time frame required by Federal Regulations and the State of Georgia.Cause and Effect:During the year in question, the Organization experienced disruption in normal business operations due to the COVID-19 pandemic. Regular meetings and communications were limited. During this time, the Organization was in the process of engaging a new audit firm which effected the annual audit being completed and submitted timely. Recommendation:We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. View of Responsible Officials:The Organization agrees with this finding and has developed a corrective action plan to address.