FAC Explorer

Audit 349212

FY End
2022-06-30
Total Expended
$1.42M
Findings
8
Programs
8
Organization: Palmetto Aids Life Support Services, Inc. (SC)
Year: 2022 Accepted: 2025-03-27
Auditor: Mauldin & Jenkins

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538204 2022-002 Material Weakness - I
538205 2022-002 Material Weakness - I
538206 2022-003 Significant Deficiency - I
538207 2022-003 Significant Deficiency - I
1114646 2022-002 Material Weakness - I
1114647 2022-002 Material Weakness - I
1114648 2022-003 Significant Deficiency - I
1114649 2022-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.241 Housing Opportunities for Persons with Aids $344,607 - 0
93.940 Hiv Prevention Activities Health Department Based $263,654 Yes 2
93.939 Hiv Prevention Activities Non-Governmental Organization Based $191,909 Yes 2
93.917 Hiv Care Formula Grants $188,177 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $132,794 - 0
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $115,445 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $96,062 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $14,000 - 0

Contacts

Name Title Type
SLFKDANPQCX8 Keisha Dyer Auditee
8037797257 Michelle Chapman Auditor
No contacts on file

Notes to SEFA

Title: SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Palmetto AIDS Life Support Services, Inc. (PALSS) and is prepared on the accrual basis of accounting. Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. The risk-based approach was used in the selection of federal programs to be tested as major programs. PALSS qualified as a high-risk auditee for the fiscal year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: PALSS chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2022. The Schedule of Expenditures of Federal Awards includes the federal grant activity of Palmetto AIDS Life Support Services, Inc. (PALSS) and is prepared on the accrual basis of accounting. Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. The risk-based approach was used in the selection of federal programs to be tested as major programs. PALSS qualified as a high-risk auditee for the fiscal year ended June 30, 2022.
Title: FEDERAL NON-CASH ASSISTANCE Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Palmetto AIDS Life Support Services, Inc. (PALSS) and is prepared on the accrual basis of accounting. Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. The risk-based approach was used in the selection of federal programs to be tested as major programs. PALSS qualified as a high-risk auditee for the fiscal year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: PALSS chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2022. PALSS did not receive or expend federal awards in the form of non-cash assistance and had no federal loan guarantees at June 30, 2022.
Title: DE MINIMIS INDIRECT COST RATE Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Palmetto AIDS Life Support Services, Inc. (PALSS) and is prepared on the accrual basis of accounting. Type A programs are defined as federal programs with federal expenditures exceeding $750,000. The threshold of $750,000 was used in distinguishing between Type A and Type B programs. The risk-based approach was used in the selection of federal programs to be tested as major programs. PALSS qualified as a high-risk auditee for the fiscal year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: PALSS chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2022. PALSS chose not to use the ten percent de Minimis indirect cost rate for the year ended June 30, 2022.

Finding Details

Finding 2022-002
We found that disbursements over $1,500 did not have quotes. The Organization has not complied with its procurement policy, and it is not known whether the Organization has paid a reasonable and competitive rate for the services provided on the various contracts. The amounts totaled $9,565 for HIV Prevention and $9,434 for the CDC Grant. There was a lack of appropriate internal control policies and procedures implemented at the Organization during the fiscal year to ensure procurement policies and procedures were performed before disbursement of funds occurred. There is also a lack of understanding of minimum requirements to ensure the Organization’s policy meets the standards as noted above. We recommend that management be familiar with procurement policies and ensure they are being adhered to. The Organization agrees with the finding and management will take necessary steps to adhere to the procurement policy.
Finding 2022-002
We found that disbursements over $1,500 did not have quotes. The Organization has not complied with its procurement policy, and it is not known whether the Organization has paid a reasonable and competitive rate for the services provided on the various contracts. The amounts totaled $9,565 for HIV Prevention and $9,434 for the CDC Grant. There was a lack of appropriate internal control policies and procedures implemented at the Organization during the fiscal year to ensure procurement policies and procedures were performed before disbursement of funds occurred. There is also a lack of understanding of minimum requirements to ensure the Organization’s policy meets the standards as noted above. We recommend that management be familiar with procurement policies and ensure they are being adhered to. The Organization agrees with the finding and management will take necessary steps to adhere to the procurement policy.
Finding 2022-003
The Organization did not have a clear and precise procurement policy. Their procurement policy was contradictory regarding purchases over $1,500 and under $10,000. Their current policy also does not address sole source or emergency procurements. During the course of our test work, we noted procurement was not done by the Organization. The Organization failed to comply with procurement requirements. We recommend that management reviews the purchasing requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and take the necessary steps to correct their procurement policy. The Organization agrees with the finding and management will take necessary steps to adhere to correcting the procurement policy.
Finding 2022-003
The Organization did not have a clear and precise procurement policy. Their procurement policy was contradictory regarding purchases over $1,500 and under $10,000. Their current policy also does not address sole source or emergency procurements. During the course of our test work, we noted procurement was not done by the Organization. The Organization failed to comply with procurement requirements. We recommend that management reviews the purchasing requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and take the necessary steps to correct their procurement policy. The Organization agrees with the finding and management will take necessary steps to adhere to correcting the procurement policy.
Finding 2022-002
We found that disbursements over $1,500 did not have quotes. The Organization has not complied with its procurement policy, and it is not known whether the Organization has paid a reasonable and competitive rate for the services provided on the various contracts. The amounts totaled $9,565 for HIV Prevention and $9,434 for the CDC Grant. There was a lack of appropriate internal control policies and procedures implemented at the Organization during the fiscal year to ensure procurement policies and procedures were performed before disbursement of funds occurred. There is also a lack of understanding of minimum requirements to ensure the Organization’s policy meets the standards as noted above. We recommend that management be familiar with procurement policies and ensure they are being adhered to. The Organization agrees with the finding and management will take necessary steps to adhere to the procurement policy.
Finding 2022-002
We found that disbursements over $1,500 did not have quotes. The Organization has not complied with its procurement policy, and it is not known whether the Organization has paid a reasonable and competitive rate for the services provided on the various contracts. The amounts totaled $9,565 for HIV Prevention and $9,434 for the CDC Grant. There was a lack of appropriate internal control policies and procedures implemented at the Organization during the fiscal year to ensure procurement policies and procedures were performed before disbursement of funds occurred. There is also a lack of understanding of minimum requirements to ensure the Organization’s policy meets the standards as noted above. We recommend that management be familiar with procurement policies and ensure they are being adhered to. The Organization agrees with the finding and management will take necessary steps to adhere to the procurement policy.
Finding 2022-003
The Organization did not have a clear and precise procurement policy. Their procurement policy was contradictory regarding purchases over $1,500 and under $10,000. Their current policy also does not address sole source or emergency procurements. During the course of our test work, we noted procurement was not done by the Organization. The Organization failed to comply with procurement requirements. We recommend that management reviews the purchasing requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and take the necessary steps to correct their procurement policy. The Organization agrees with the finding and management will take necessary steps to adhere to correcting the procurement policy.
Finding 2022-003
The Organization did not have a clear and precise procurement policy. Their procurement policy was contradictory regarding purchases over $1,500 and under $10,000. Their current policy also does not address sole source or emergency procurements. During the course of our test work, we noted procurement was not done by the Organization. The Organization failed to comply with procurement requirements. We recommend that management reviews the purchasing requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and take the necessary steps to correct their procurement policy. The Organization agrees with the finding and management will take necessary steps to adhere to correcting the procurement policy.