FAC Explorer

Audit 344624

FY End
2023-06-30
Total Expended
$1.92M
Findings
4
Programs
9
Organization: Communities in Schools of Georgia, Inc. (GA)
Year: 2023 Accepted: 2025-03-04
Auditor: Smith and Howard

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525544 2023-002 Significant Deficiency - B
525545 2023-002 Significant Deficiency - B
1101986 2023-002 Significant Deficiency - B
1101987 2023-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $363,300 Yes 1
84.377 School Improvement Grants $199,540 - 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $137,242 - 0
94.006 Americorps State and National 94.006 $125,859 - 0
93.235 Title V State Sexual Risk Avoidance Education (title V State Srae) Program $87,388 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $46,285 - 0
14.218 Community Development Block Grants/entitlement Grants $25,000 - 0
93.297 Teenage Pregnancy Prevention Program $20,000 - 0
97.024 Emergency Food and Shelter National Board Program $8,750 - 0

Contacts

Name Title Type
GB9EKNM394M5 Tonya Smalls Auditee
4048812136 Kimberly Bland Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Did not use the De Minimis but what was allowed under each grant The accompanying schedule of expenditures of federal awards summarizes the expenditures of the Organization under programs of the federal government for the year ended June 30, 2023 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the provisions of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
Title: NOTE 2 - ACCOUNTING PRINCIPLES Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Did not use the De Minimis but what was allowed under each grant Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 3 - INDIRECT COST RATE Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Did not use the De Minimis but what was allowed under each grant The Organization did not elect to use the 10% de minimis cost rate under Title 2 U.S. CFR Part 200, Subpart E, Cost Principles.

Finding Details

Finding 2023-002
2023-002 – Allowable costs/activities allowed - Review and approval of cost reimbursements and journal entriesCondition and Context: Accounting tasks such as review and approval of cost reimbursements and journal entries play a key role in proving the accuracy of accounting data and information included in interim SEFA. During the audit, we noted various incidences in which required second approvals for cost reimbursements exceeding specified thresholds were not completed in accordance with the Organization’s approval procedures. We also noted various incidences in which correcting journal entries were posted to reimbursement cost amounts reported on the schedule of federal awards. In addition, we noted missing documentation for an item selected for testing.
Finding 2023-002
2023-002 – Allowable costs/activities allowed - Review and approval of cost reimbursements and journal entriesCondition and Context: Accounting tasks such as review and approval of cost reimbursements and journal entries play a key role in proving the accuracy of accounting data and information included in interim SEFA. During the audit, we noted various incidences in which required second approvals for cost reimbursements exceeding specified thresholds were not completed in accordance with the Organization’s approval procedures. We also noted various incidences in which correcting journal entries were posted to reimbursement cost amounts reported on the schedule of federal awards. In addition, we noted missing documentation for an item selected for testing.
Finding 2023-002
2023-002 – Allowable costs/activities allowed - Review and approval of cost reimbursements and journal entriesCondition and Context: Accounting tasks such as review and approval of cost reimbursements and journal entries play a key role in proving the accuracy of accounting data and information included in interim SEFA. During the audit, we noted various incidences in which required second approvals for cost reimbursements exceeding specified thresholds were not completed in accordance with the Organization’s approval procedures. We also noted various incidences in which correcting journal entries were posted to reimbursement cost amounts reported on the schedule of federal awards. In addition, we noted missing documentation for an item selected for testing.
Finding 2023-002
2023-002 – Allowable costs/activities allowed - Review and approval of cost reimbursements and journal entriesCondition and Context: Accounting tasks such as review and approval of cost reimbursements and journal entries play a key role in proving the accuracy of accounting data and information included in interim SEFA. During the audit, we noted various incidences in which required second approvals for cost reimbursements exceeding specified thresholds were not completed in accordance with the Organization’s approval procedures. We also noted various incidences in which correcting journal entries were posted to reimbursement cost amounts reported on the schedule of federal awards. In addition, we noted missing documentation for an item selected for testing.