FAC Explorer

Audit 365254

FY End
2024-12-31
Total Expended
$7.83M
Findings
6
Programs
12
Organization: Chris Properties Graham Circle, Inc. (GA)
Year: 2024 Accepted: 2025-08-29
Auditor: Smith and Howard PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575161 2024-002 Significant Deficiency Yes B
575162 2024-002 Significant Deficiency Yes B
575163 2024-002 Significant Deficiency Yes B
1151603 2024-002 Significant Deficiency Yes B
1151604 2024-002 Significant Deficiency Yes B
1151605 2024-002 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
93.696 Certified Community Behavioral Health Clinic Expansion Grants $1.19M Yes 1
93.676 Unaccompanied Children Program $804,837 Yes 1
93.558 Temporary Assistance for Needy Families $659,431 - 0
14.267 Continuum of Care Program $512,125 - 0
16.839 Stop School Violence $383,970 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $316,226 - 0
93.659 Adoption Assistance $292,783 - 0
16.123 Community-Based Violence Prevention Program $199,421 - 0
93.958 Block Grants for Community Mental Health Services $112,017 - 0
16.812 Second Chance Act Reentry Initiative $72,628 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $32,550 - 0
16.753 Congressionally Recommended Awards $9,762 - 0

Contacts

Name Title Type
YNC3N4K29TW7 Warren Binderman Auditee
6785956243 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 December 31, 2024 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. The schedule of expenditures of federal awards does not include the federal awards of CHRIS Properties Graham Circle, LLC., as those funds are included in the Uniform Guidance audit within CHRIS Properties Graham Circle, LLC.
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 has elected not to use the 10-percent de minimis indirect cost rate under Title 2 U.S. CFR Part 200, Subpart E, Cost Principles.

Finding Details

Finding 2024-002
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statues, regulation and conditions of the federal awards Condition and Context: Accounting tasks such as review and approval of expenditures applied to the grants play a key role in proving the accuracy of accounting data and information included in SEFA. During the audit, we noted various expenditures that did not have the proper approval by management prior to the charge being applied to the grant. Questioned Costs: None noted Effect: Costs could be charged to federal programs which are unallowed due to lack of review. Cause: The Organization experienced turnover in multiple positions in finance during the year which caused the review not to be consistent. By the end of 2024, the Organization had a formal process in place to ensure all expenditures were properly reviewed, however, we noted invoices in the early part of the year were not properly reviewed.
Finding 2024-002
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statues, regulation and conditions of the federal awards Condition and Context: Accounting tasks such as review and approval of expenditures applied to the grants play a key role in proving the accuracy of accounting data and information included in SEFA. During the audit, we noted various expenditures that did not have the proper approval by management prior to the charge being applied to the grant. Questioned Costs: None noted Effect: Costs could be charged to federal programs which are unallowed due to lack of review. Cause: The Organization experienced turnover in multiple positions in finance during the year which caused the review not to be consistent. By the end of 2024, the Organization had a formal process in place to ensure all expenditures were properly reviewed, however, we noted invoices in the early part of the year were not properly reviewed.
Finding 2024-002
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statues, regulation and conditions of the federal awards Condition and Context: Accounting tasks such as review and approval of expenditures applied to the grants play a key role in proving the accuracy of accounting data and information included in SEFA. During the audit, we noted various expenditures that did not have the proper approval by management prior to the charge being applied to the grant. Questioned Costs: None noted Effect: Costs could be charged to federal programs which are unallowed due to lack of review. Cause: The Organization experienced turnover in multiple positions in finance during the year which caused the review not to be consistent. By the end of 2024, the Organization had a formal process in place to ensure all expenditures were properly reviewed, however, we noted invoices in the early part of the year were not properly reviewed.
Finding 2024-002
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statues, regulation and conditions of the federal awards Condition and Context: Accounting tasks such as review and approval of expenditures applied to the grants play a key role in proving the accuracy of accounting data and information included in SEFA. During the audit, we noted various expenditures that did not have the proper approval by management prior to the charge being applied to the grant. Questioned Costs: None noted Effect: Costs could be charged to federal programs which are unallowed due to lack of review. Cause: The Organization experienced turnover in multiple positions in finance during the year which caused the review not to be consistent. By the end of 2024, the Organization had a formal process in place to ensure all expenditures were properly reviewed, however, we noted invoices in the early part of the year were not properly reviewed.
Finding 2024-002
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statues, regulation and conditions of the federal awards Condition and Context: Accounting tasks such as review and approval of expenditures applied to the grants play a key role in proving the accuracy of accounting data and information included in SEFA. During the audit, we noted various expenditures that did not have the proper approval by management prior to the charge being applied to the grant. Questioned Costs: None noted Effect: Costs could be charged to federal programs which are unallowed due to lack of review. Cause: The Organization experienced turnover in multiple positions in finance during the year which caused the review not to be consistent. By the end of 2024, the Organization had a formal process in place to ensure all expenditures were properly reviewed, however, we noted invoices in the early part of the year were not properly reviewed.
Finding 2024-002
Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statues, regulation and conditions of the federal awards Condition and Context: Accounting tasks such as review and approval of expenditures applied to the grants play a key role in proving the accuracy of accounting data and information included in SEFA. During the audit, we noted various expenditures that did not have the proper approval by management prior to the charge being applied to the grant. Questioned Costs: None noted Effect: Costs could be charged to federal programs which are unallowed due to lack of review. Cause: The Organization experienced turnover in multiple positions in finance during the year which caused the review not to be consistent. By the end of 2024, the Organization had a formal process in place to ensure all expenditures were properly reviewed, however, we noted invoices in the early part of the year were not properly reviewed.