FAC Explorer

Audit 350424

FY End
2024-06-30
Total Expended
$941,783
Findings
2
Programs
8
Organization: Covenant House Georgia, Inc. (GA)
Year: 2024 Accepted: 2025-03-30
Auditor: Pkf O'Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540723 2024-001 Significant Deficiency - L
1117165 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.550 Transitional Living for Homeless Youth $398,481 Yes 1
14.881 Moving to Work Demonstration Program $157,998 - 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $130,309 - 0
14.267 Continuum of Care Program $71,207 - 0
93.493 Congressional Directives $54,426 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,853 - 0
14.231 Emergency Solutions Grant Program $23,581 - 0
97.024 Emergency Food and Shelter National Board Program $5,000 - 0

Contacts

Name Title Type
RZKXLLADAU57 Dr. Alieizoria Redd Auditee
4045890163 Steven Walters Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Awards 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 the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the ten-percent de minimus indirect cost rate allowable under the Uniform Guidance. For the year ended June 30, 2024, the Organization did not have any non-cash award, mortgage, or loan funds that should be included in the federal expenditures presented in this Schedule.
Title: 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 the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the ten-percent de minimus indirect cost rate allowable under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”), includes the federal award activity of Covenant House Georgia, Inc. (the “Organization”) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.

Finding Details

Finding 2024-001
Section III- Federal Award Findings and Questioned Costs Findings: 2024-001 – Financial reporting Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.550 Name of Federal Program: Transitional Living Program for Homeless Youth Condition: The Federal Financial Report was filed after the date it was due. Criteria: Per the federal award contract, the Organization shall file the appropriate Federal Financial Report within 30 days of the end of the semi-annual period, and within 120 days of the end of the annual period. Questioned costs: None noted Cause: The Organization had limited staffing due to turnover in the accounting department. Context: The reports were submitted after the due dates noted in the contract. Effect: The Organization did not comply with the reporting compliance requirements for the Transitional Living Program for Homeless Youth program. Recommendation: We recommend that the Organization review the applicable due dates for all relevant financial reporting for the program and implement controls to assure that all reports are filed in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Appendix A attached
Finding 2024-001
Section III- Federal Award Findings and Questioned Costs Findings: 2024-001 – Financial reporting Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.550 Name of Federal Program: Transitional Living Program for Homeless Youth Condition: The Federal Financial Report was filed after the date it was due. Criteria: Per the federal award contract, the Organization shall file the appropriate Federal Financial Report within 30 days of the end of the semi-annual period, and within 120 days of the end of the annual period. Questioned costs: None noted Cause: The Organization had limited staffing due to turnover in the accounting department. Context: The reports were submitted after the due dates noted in the contract. Effect: The Organization did not comply with the reporting compliance requirements for the Transitional Living Program for Homeless Youth program. Recommendation: We recommend that the Organization review the applicable due dates for all relevant financial reporting for the program and implement controls to assure that all reports are filed in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Appendix A attached