FAC Explorer

Audit 369176

FY End
2024-12-31
Total Expended
$2.57M
Findings
2
Programs
5
Organization: Godman Guild Association and Subsidiaries (OH)
Year: 2024 Accepted: 2025-09-30
Auditor: Gbq Partners LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156797 2024-002 Material Weakness Yes L
1156798 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.667 Social Services Block Grant $462,665 Yes 1
84.002 Adult Education - Basic Grants to States $236,087 Yes 0
93.558 Temporary Assistance for Needy Families $114,854 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $43,146 Yes 0
16.540 Juvenile Justice and Delinquency Prevention $30,000 Yes 0

Contacts

Name Title Type
WM29A3KKZHF3 Solonas Auditee
6142945476 Alexandra Milheim Auditor
No contacts on file

Notes to SEFA

The accompanying consolidated schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Godman Guild Association and Subsidiaries under programs of the federal government for the year ended December 31, 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 Godman Guild Association and Subsidiaries, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Godman Guild Association and Subsidiaries.
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.
Godman Guild Association and Subsidiaries has elected to use the 10% de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Finding Type: Noncompliance with major program requirements Title and CFDA Number of Federal Program: 93.667 - Title XX Social Services Block Grant Program Criteria or Specific Requirement: L. Reporting - Franklin County Department of Job and Family Services (the pass-through grantor) requires submission of monthly invoicing within15 days of each month-end. Additionally, the submission of quarterly State Outcome Reports is required under the subaward agreement. Condition: Two monthly invoices were identified as being filed with the pass-through grantor after the deadline. No State Outcome Reports were submitted. Cause: Resource constraints and lack of timeliness in the Association’s cost reconciliation process. The requirement to submit quarterly State Outcome Reports was informally waived by the pass-through grantor. Effect or Potential Effect: Failure to submit reports timely causes the Association to be out of compliance with grant requirements. Questioned Costs: None. Identification as a Repeat Finding: N/A - this was not reported as a finding in the 2023 audit report. Context: For two out of four monthly invoices tested, the Organization did not submit within the required 15-day timeframe. No State Outcome Reports were submitted as this requirement was informally waived. Recommendation: All requested reports should be submitted in accordance with the grant requirements outlined in the underlying agreement. Though the pass-through grantor provided an informal extension of due date for the monthly invoices and a waiver of requirements for all State Outcome Reports, we recommend the Association obtain formal amendments for any exceptions from grant provisions to minimize the risk of uncertainty. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the finding and recommendation. The Association will ensure that appropriate resources will be allocated to allow for timely reporting and will make every reasonable effort to obtain formal amendments for any exceptions from grant provisions moving forward.