FAC Explorer

Audit 370898

FY End
2024-12-31
Total Expended
$848,079
Findings
3
Programs
2
Organization: Americas Warrior Partnership Inc. (GA)
Year: 2024 Accepted: 2025-10-16
Auditor: Cleveland Group

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160607 2024-001 Material Weakness Yes P
1160608 2024-002 Material Weakness Yes P
1160609 2024-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program $846,834 Yes 3
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $1,245 Yes 0

Contacts

Name Title Type
ZP9KTEALKHW3 Jim Lorraine Auditee
7062313296 David Shaver Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of America’s Warrior Partnership, Inc.. (the “Organization”) for the year ended December 31, 2024 and is presented on the accrual basis of accounting.The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
The expenditures for each of the federal financial assistance programs are presented in the Schedule on the accounting basis as presented in the Organization’s financial statements. The Organization uses the full accrual basis. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-133, Audits of States, Local Governments, and Non-profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected to use the ten percent de minimis indirect cost rate for the year ended December 31, 2024
The Organization did not receive non-cash federal awards during the year ended December 31, 2024.

Finding Details

Finding 2024-001
Condition During 2024, the Organization’s internal control system was not able to timely and completely reconcile various general ledger account balances or prepare the financial statements. Additionally, audited adjustments were necessary in order to prepare the financial statements in conformity with Generally Accepted Accounting Principles. Criteria The Organization should maintain a level of internal control over financial reporting in order to accurately record, process and summarize data for accurate financial reporting. Effect Inaccurate financial reporting. Recommendation We recommend that the Organization’s management continue to work to ensure that the internal control processes are clearly identified and followed consistently and timely. Management’s Response The Organization has reorganized its management team and finance and accounting functions. In addition, it has hired an experienced accounting firm to assist in account reconciliations, account recording and bookkeeping services. The Organization fully expects to put processes in place for timely and accurate financial reporting. Status Corrective action has been taken.
Finding 2024-002
2024-002 Timely submission of Single Audit Report Condition Under the Uniform Guidance, single audits are due nine months after the end of the organization's fiscal year. Criteria Controls should be established to ensure that the Organization can complete the required audit and reporting in a reasonable time to allow for timely filing. Cause Inadequate controls to ensure compliance with annual federal awards reporting requirements resulted in delayed submission of single audit reports for the year ended December 31, 2024. Effect Delayed submission of single audit report for the year ended December 31, 2024. Recommendation The Organization needs to improve internal controls to ensure timely resolution of accounting issues and timely completion of financial statements. Management's Response The Organization has reorganized its management team and accounting functions. We fully expect to complete future audits and single audit submission in the allotted time period. Status Corrective action has been taken.
Finding 2024-003
2024-003 Schedule of Expenditures of Federal Awards Condition The Organization did not prepare a Schedule of Expenditures of Federal Awards (“SEFA”) for the year ended December 31, 2024. Criteria Per the 2 CFR 200.510(b), auditees must prepare a SEFA for the period covered by the financial statements. Cause The Organization did not have adequate internal controls in place or assign responsibility for preparing the SEFA. Effect Without the SEFA the auditee was not in compliance with the Uniform Guidance reporting requitements. Recommendation We recommend that management establish and implement procedures to ensure that all federal expenditures are identified, tracked, and summarized timely. The auditee should assign responsibility to a qualified individual to prepare the SEFA and reconcile it to the underlying accounting records. Managements Response The Organization has reorganized its management team and accounting functions. We have implemented policies and procedures in order to prepare the SEFA. Status Corrective action has been taken.