FAC Explorer

Audit 364437

FY End
2024-06-30
Total Expended
$2.34M
Findings
2
Programs
4
Organization: Buckhead Christian Ministry, Inc. (GA)
Year: 2024 Accepted: 2025-08-18
Auditor: Carr Riggs and Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573767 2024-002 Material Weakness - I
1150209 2024-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $2.21M Yes 1
14.231 Emergency Solutions Grant Program $85,500 - 0
14.218 Community Development Block Grants/entitlement Grants $34,132 - 0
97.024 Emergency Food and Shelter National Board Program $6,750 - 0

Contacts

Name Title Type
EGCUC1JNR7N5 Greg Cole Auditee
6783998429 Aileen Bolger Auditor
No contacts on file

Notes to SEFA

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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Buckhead Christian Ministry, Inc. d/b/a BCM Atlanta and BCM Georgia has elected not to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Buckhead Christian Ministry, Inc. d/b/a BCM Atlanta and BCM Georgia 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, Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Contingencies 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Buckhead Christian Ministry, Inc. d/b/a BCM Atlanta and BCM Georgia has elected not to use the 10% de minimis indirect cost rate. Grant monies received and disbursed are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Management does not believe that such disallowance, if any, would have a material effect on its financial position. As of June 30, 2024, there were no material questioned or disallowed costs as a result of the grant audits in process or completed.
Title: Other Information 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Buckhead Christian Ministry, Inc. d/b/a BCM Atlanta and BCM Georgia has elected not to use the 10% de minimis indirect cost rate. Federal funds were not expended for endowments, insurance in effect, noncash assistance nor loan balances or guarantee programs for the year ended June 30, 2024.

Finding Details

Finding 2024-002
2024-002 – Suspension and Debarment – Material Weakness and Material Noncompliance Federal Program Information: Funding Agency: U.S. Department of Treasury FALN: 21.027 Federal Award Identification Numbers: GA-0010655 Pass Through Entity: State of Georgia Award Year: 2023-2024 Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the Organization is managing the federal awards in compliance with statues, regulations, and the terms and conditions of the award. Additionally, under 2 CFR part 180, the Organization is required to verify suspension or debarment from the excluded parties list system regarding compliance. Condition: The Organization does not have approved policies and procedures over suspension and debarment that meet the requirements of the Uniform Guidance. Under 2 CFR part 180, the Organization is required to verify suspension or debarment from the excluded parties list system regarding compliance. Effect: Not following suspension and debarment policies and procedures may result in funds to be returned back to grantor and/or impact future funding. Cause: Supporting suspension and debarment documentation was not properly maintained in part due to not having adequate policies and procedures in place. Known Questioned Costs: None Perspective: The finding represents a systematic problem due to not having adequeate policies and procedures in place. Repeat Finding: No Recommendation: We recommend the Organization strengthen its policies and procedures to ensure suspension and debarment is adequately documented for goods and services purchased in accordance with Uniform Guidance and other federal guidelines. In addition, the Organization should verify that all vendors under covered transactions are not listed on the excluded parties list system by performing a search on sam.gov and maintaining the results of such search in the vendor’s file.
Finding 2024-002
2024-002 – Suspension and Debarment – Material Weakness and Material Noncompliance Federal Program Information: Funding Agency: U.S. Department of Treasury FALN: 21.027 Federal Award Identification Numbers: GA-0010655 Pass Through Entity: State of Georgia Award Year: 2023-2024 Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the Organization is managing the federal awards in compliance with statues, regulations, and the terms and conditions of the award. Additionally, under 2 CFR part 180, the Organization is required to verify suspension or debarment from the excluded parties list system regarding compliance. Condition: The Organization does not have approved policies and procedures over suspension and debarment that meet the requirements of the Uniform Guidance. Under 2 CFR part 180, the Organization is required to verify suspension or debarment from the excluded parties list system regarding compliance. Effect: Not following suspension and debarment policies and procedures may result in funds to be returned back to grantor and/or impact future funding. Cause: Supporting suspension and debarment documentation was not properly maintained in part due to not having adequate policies and procedures in place. Known Questioned Costs: None Perspective: The finding represents a systematic problem due to not having adequeate policies and procedures in place. Repeat Finding: No Recommendation: We recommend the Organization strengthen its policies and procedures to ensure suspension and debarment is adequately documented for goods and services purchased in accordance with Uniform Guidance and other federal guidelines. In addition, the Organization should verify that all vendors under covered transactions are not listed on the excluded parties list system by performing a search on sam.gov and maintaining the results of such search in the vendor’s file.