FAC Explorer

Audit 352469

FY End
2022-12-31
Total Expended
$849,873
Findings
4
Programs
2
Organization: Greater Harvest Church (TN)
Year: 2022 Accepted: 2025-04-02
Auditor: Spd CPA Firm

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
553812 2022-001 Significant Deficiency - E
553813 2022-002 Significant Deficiency - E
1130254 2022-001 Significant Deficiency - E
1130255 2022-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $728,693 Yes 2
10.559 Summer Food Service Program for Children $121,180 Yes 0

Contacts

Name Title Type
D9S3KAGFEGM4 Eric Stevenson Auditee
6152443878 Angelita Dobbs Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: THE SEFA is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The grants awarded to the Organization were specific fee for service and has not elected to use the 10% de minimis indirect cost rate. The Organization did not provide any funds to subrecipients The Schedule of Expenditures of Federal Awards (SEFA) includes the federal activity of Greater Harvest Church (the Organization). The information in the SEFA is presented in accordance with 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") and the State of Tennessee. Because the SEFA 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.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: THE SEFA is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The grants awarded to the Organization were specific fee for service and has not elected to use the 10% de minimis indirect cost rate. The Organization did not provide any funds to subrecipients The SEFA is prepared 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.
Title: Note 3 - Indirect Cost Rate Accounting Policies: THE SEFA is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The grants awarded to the Organization were specific fee for service and has not elected to use the 10% de minimis indirect cost rate. The Organization did not provide any funds to subrecipients The grants awarded to the Organization were specific fee for service and has not elected to use the 10% de minimis indirect cost rate. The Organization did not provide any funds to subrecipients

Finding Details

Finding 2022-001
The Organization maintains a meal participation record to support the claim for meal reimbursement request submitted to the State of Tennessee. During the audit, a review of those records revealed that:1. The documentation failed to include the full name of the child served and properly signed by the site supervisor. 2. The total meal counts did not always agree to the claim for meal reimbursement.Criteria: Grant recipients must maintain accurate and complete documentation to support all claims for reimbursements. Internal controls must ensure that transactions are properly authorized, recorded and approved. Effect: The lack of adequate documentation puts the Organization at risk for: 1. Non-compliance with grant agreements, which may result in disallowed costs.2. Potential financial penalties for reductions in future grant funding.3. Loss of credibility with grantor agencies.
Finding 2022-002
Condition: The Organization maintains a meal participation record to support the claim for meal reimbursement request submitted to the State of Tennessee. During the audit, a review of those records revealed that the meal reimbursement requests did not always agree to the claim for reimbursement summary submitted to the State of Tennessee. The following discrepancies were noted: 1. Site – Holiday Village (March 2022) - the meal participation records show 4,277 meals served; however, the claim for meal reimbursement was 4,144 meals; 2. Site - Paddock (March 2022) - the meal participation records show 1,925 meals served; however, the claim for meal reimbursement was 2,184 meals; 3. Site - Cumberland View (April 2022) - the meal participation records show 1,084 meals served; however, the claim for meal reimbursement was 1,152 meals; 4. Site - Preserve @ Highland (August 2022) - the meal participation records show 1,146 meals served; however, the claim for meal reimbursement was 1,035 meals; 5. Site – Country Meadows (August 2022) - the meal participation records show 2,359 meals served; however, the claim for meal reimbursement was 2,575 meals. Criteria: According to federal and state regulations, grant recipients must maintain accurate and complete documentation to support all claims for reimbursement. Effect: Failure to provide accurate meal counts to the State of Tennessee increases the risk that future claims will be disallowed and reductions in future grant funding.
Finding 2022-001
The Organization maintains a meal participation record to support the claim for meal reimbursement request submitted to the State of Tennessee. During the audit, a review of those records revealed that:1. The documentation failed to include the full name of the child served and properly signed by the site supervisor. 2. The total meal counts did not always agree to the claim for meal reimbursement.Criteria: Grant recipients must maintain accurate and complete documentation to support all claims for reimbursements. Internal controls must ensure that transactions are properly authorized, recorded and approved. Effect: The lack of adequate documentation puts the Organization at risk for: 1. Non-compliance with grant agreements, which may result in disallowed costs.2. Potential financial penalties for reductions in future grant funding.3. Loss of credibility with grantor agencies.
Finding 2022-002
Condition: The Organization maintains a meal participation record to support the claim for meal reimbursement request submitted to the State of Tennessee. During the audit, a review of those records revealed that the meal reimbursement requests did not always agree to the claim for reimbursement summary submitted to the State of Tennessee. The following discrepancies were noted: 1. Site – Holiday Village (March 2022) - the meal participation records show 4,277 meals served; however, the claim for meal reimbursement was 4,144 meals; 2. Site - Paddock (March 2022) - the meal participation records show 1,925 meals served; however, the claim for meal reimbursement was 2,184 meals; 3. Site - Cumberland View (April 2022) - the meal participation records show 1,084 meals served; however, the claim for meal reimbursement was 1,152 meals; 4. Site - Preserve @ Highland (August 2022) - the meal participation records show 1,146 meals served; however, the claim for meal reimbursement was 1,035 meals; 5. Site – Country Meadows (August 2022) - the meal participation records show 2,359 meals served; however, the claim for meal reimbursement was 2,575 meals. Criteria: According to federal and state regulations, grant recipients must maintain accurate and complete documentation to support all claims for reimbursement. Effect: Failure to provide accurate meal counts to the State of Tennessee increases the risk that future claims will be disallowed and reductions in future grant funding.