Audit 344155

FY End
2023-08-31
Total Expended
$7.62M
Findings
8
Programs
4
Year: 2023 Accepted: 2025-02-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
524733 2023-001 Material Weakness - L
524734 2023-002 Material Weakness - L
524735 2023-001 Material Weakness - L
524736 2023-002 Material Weakness - L
1101175 2023-001 Material Weakness - L
1101176 2023-002 Material Weakness - L
1101177 2023-001 Material Weakness - L
1101178 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
81.042 Weatherization Assistance for Low-Income Persons $453,872 - 0
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $309,817 - 0
93.568 Low-Income Home Energy Assistance $173,522 - 0
93.569 Community Services Block Grant $1,360 - 0

Contacts

Name Title Type
MC9KMKKDMJ45 Patrice Jones Auditee
8036486836 Albert Butler Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Presentation Accounting Policies: Utilizing the accounting statements for each grant and the period for the Fiscal Year requested. De Minimis Rate Used: N Rate Explanation: 20.3% Authorized Final Rate Extended The schedule of expenditures of federal awards includes the federal grant activities of Aiken/Barnwell Counties Community Action Agency, Inc., 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.
Title: Note B - Matching Contributions Accounting Policies: Utilizing the accounting statements for each grant and the period for the Fiscal Year requested. De Minimis Rate Used: N Rate Explanation: 20.3% Authorized Final Rate Extended The Agency has federally funded Low Income Home Energy Assistance Program (LIHEAP) and Senior Companion Grant programs with the U.S. Department of Health and Human Services (DHHS) and the Corporation for National and Community Service that requires a non-federal match ranging between 15% and 20% during the award periods of the programs. For the year ending August 31, 2023, the Agency contributed $14,915 in the form of donated facilities, volunteers and professional services for the Foster Grandparents Program.
Title: Note C - Indirect Cost Rate Accounting Policies: Utilizing the accounting statements for each grant and the period for the Fiscal Year requested. De Minimis Rate Used: N Rate Explanation: 20.3% Authorized Final Rate Extended The Agency did not use the 10-percent de minimis cost rate allowed under the Uniform Guidance.
Title: Note D - SEFA and Financial Statement Reconciliation Accounting Policies: Utilizing the accounting statements for each grant and the period for the Fiscal Year requested. De Minimis Rate Used: N Rate Explanation: 20.3% Authorized Final Rate Extended The Agency reports its expenditures to the various federal funding sources to include Indirect cost. The schedule below reconciles the expenditures presented in the financial statements to the accompanying schedule of expenditures of federal awards reported by the Agency for the year ended August 31, 2023.

Finding Details

In order for the financial statements to be presented in accordance with generally accepted accounting principles and Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, significant material adjustments were necessary during the audit of the financial statements at August 31,2023. Internal controls were insufficient to provide adequate recording and/or recognition of several significant account classes, namely, Fixed Asset and Net Assets reconcilation of for which the client was unable to furnish. The aforementioned internal control weaknesses, indicating the Agency's personnel lack the necessary knowledge and skills to allow for reasonable and accurate financial information.
The required annual financial statement submission to the Federal Audit Clearing House for the year ended August 31, 2023 was made after the extended submission deadline. Criteria: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501(a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in 45.
In order for the financial statements to be presented in accordance with generally accepted accounting principles and Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, significant material adjustments were necessary during the audit of the financial statements at August 31,2023. Internal controls were insufficient to provide adequate recording and/or recognition of several significant account classes, namely, Fixed Asset and Net Assets reconcilation of for which the client was unable to furnish. The aforementioned internal control weaknesses, indicating the Agency's personnel lack the necessary knowledge and skills to allow for reasonable and accurate financial information.
The required annual financial statement submission to the Federal Audit Clearing House for the year ended August 31, 2023 was made after the extended submission deadline. Criteria: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501(a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in 45.
In order for the financial statements to be presented in accordance with generally accepted accounting principles and Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, significant material adjustments were necessary during the audit of the financial statements at August 31,2023. Internal controls were insufficient to provide adequate recording and/or recognition of several significant account classes, namely, Fixed Asset and Net Assets reconcilation of for which the client was unable to furnish. The aforementioned internal control weaknesses, indicating the Agency's personnel lack the necessary knowledge and skills to allow for reasonable and accurate financial information.
The required annual financial statement submission to the Federal Audit Clearing House for the year ended August 31, 2023 was made after the extended submission deadline. Criteria: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501(a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in 45.
In order for the financial statements to be presented in accordance with generally accepted accounting principles and Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, significant material adjustments were necessary during the audit of the financial statements at August 31,2023. Internal controls were insufficient to provide adequate recording and/or recognition of several significant account classes, namely, Fixed Asset and Net Assets reconcilation of for which the client was unable to furnish. The aforementioned internal control weaknesses, indicating the Agency's personnel lack the necessary knowledge and skills to allow for reasonable and accurate financial information.
The required annual financial statement submission to the Federal Audit Clearing House for the year ended August 31, 2023 was made after the extended submission deadline. Criteria: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501(a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in 45.