FAC Explorer

Audit 343299

FY End
2024-06-30
Total Expended
$1.47M
Findings
4
Programs
2
Organization: Birminghamgreen Adult Disability Services, Inc. (VA)
Year: 2024 Accepted: 2025-02-20
Auditor: Walker Healthcare Services Group CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524101 2024-001 Significant Deficiency Yes L
524102 2024-002 - - L
1100543 2024-001 Significant Deficiency Yes L
1100544 2024-002 - - L

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $1.37M Yes 2
14.195 Project-Based Rental Assistance (pbra) $104,020 - 0

Contacts

Name Title Type
JKN2RNQ96CF3 Perry Mason Auditee
7032570935 Stephanie Richardson Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – 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 OMB Circular A-122, Cost Principles for Not-for-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The project is not required to allocate indirect costs. De Minimis Rate Used: N Rate Explanation: N/A for this project The accompanying schedule of expenditures of federal awards includes the federal grant activity of Birmingham Green Adult Disability Services, Inc., HUD Project Number 000-HD054 (the Project), and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the Project, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Project.
Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 OMB Circular A-122, Cost Principles for Not-for-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The project is not required to allocate indirect costs. De Minimis Rate Used: N Rate Explanation: N/A for this project Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, Cost Principles for Not-for-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The project is not required to allocate indirect costs.

Finding Details

Finding 2024-001
CORRECTIVE ACTION NOT STARTED OR IN PROCESS Finding Number 2024-001: Federal Program: CFDA 14.181 – Section 811 Capital Advance Type: Financial Statement Statement of Condition: Related party transactions are not always communicated and recorded in a timely manner. Criteria: Accounting records not properly maintained. Effect: Misstated financial reports result from inaccurate accounting records, inaccurate surplus cash calculations. Unrecorded transactions. Cause: Transactions processed on behalf of the Project by related parties are not always timely communicated to the management agent creating delay in recording, causing differences and reconciling items between management agent and Project owner accounting records. Recommendation: Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities. Management’s Response: Management concurs with the auditor’s finding that the Project’s related parties should communicate and reconcile accounting transactions in a timely manner. Communications and reconciliation will begin immediately.
Finding 2024-002
CORRECTIVE ACTION COMPLETE Finding Number 2024-002: Federal Program: CFDA 14.181 – Section 811 Capital Advance Type: Compliance Statement of Condition: Single Audit Submission was not timely filed. Criteria: Single audit submissions are required to be filed within the earlier of 9 months after year-end or 30 days after report issuance. Effect: Late filing. Cause: Due to the new reporting system, there was confusion regarding the submission. The auditor and auditee performed their respective parts and the auditee believed they completed the process and submitted the report. It appears the submission was accidentally unlocked instead of being submitted. Recommendation: Management needs to ensure that they receive visual verification that the submission has been finalized. Management’s Response: Management concurs with the auditor’s finding that the Project’s single audit should be timely filed and will aware of the issue going forward.
Finding 2024-001
CORRECTIVE ACTION NOT STARTED OR IN PROCESS Finding Number 2024-001: Federal Program: CFDA 14.181 – Section 811 Capital Advance Type: Financial Statement Statement of Condition: Related party transactions are not always communicated and recorded in a timely manner. Criteria: Accounting records not properly maintained. Effect: Misstated financial reports result from inaccurate accounting records, inaccurate surplus cash calculations. Unrecorded transactions. Cause: Transactions processed on behalf of the Project by related parties are not always timely communicated to the management agent creating delay in recording, causing differences and reconciling items between management agent and Project owner accounting records. Recommendation: Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities. Management’s Response: Management concurs with the auditor’s finding that the Project’s related parties should communicate and reconcile accounting transactions in a timely manner. Communications and reconciliation will begin immediately.
Finding 2024-002
CORRECTIVE ACTION COMPLETE Finding Number 2024-002: Federal Program: CFDA 14.181 – Section 811 Capital Advance Type: Compliance Statement of Condition: Single Audit Submission was not timely filed. Criteria: Single audit submissions are required to be filed within the earlier of 9 months after year-end or 30 days after report issuance. Effect: Late filing. Cause: Due to the new reporting system, there was confusion regarding the submission. The auditor and auditee performed their respective parts and the auditee believed they completed the process and submitted the report. It appears the submission was accidentally unlocked instead of being submitted. Recommendation: Management needs to ensure that they receive visual verification that the submission has been finalized. Management’s Response: Management concurs with the auditor’s finding that the Project’s single audit should be timely filed and will aware of the issue going forward.