FAC Explorer

Audit 371381

FY End
2024-09-30
Total Expended
$9.77M
Findings
1
Programs
24
Organization: Garrett County, Maryland Community Action Committee, Inc. (MD)
Year: 2024 Accepted: 2025-10-28
Auditor: TURNBULL HOOVER & KAHL P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161477 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 HEAD START $4.24M Yes 1
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $1.68M Yes 0
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $951,871 Yes 0
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $509,810 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $301,734 Yes 0
20.500 FEDERAL TRANSIT CAPITAL INVESTMENT GRANTS $251,536 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $189,892 Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $166,572 Yes 0
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $137,227 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $98,308 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $74,386 Yes 0
10.433 RURAL HOUSING PRESERVATION GRANTS $70,000 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $45,000 Yes 0
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $28,919 Yes 0
14.880 FAMILY UNIFICATION PROGRAM (FUP) $24,019 Yes 0
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $22,723 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $16,548 Yes 0
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $15,415 Yes 0
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $12,826 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $11,629 Yes 0
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $5,440 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $5,220 Yes 0
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $4,803 Yes 0
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $2,829 Yes 0

Contacts

Name Title Type
HBSCL9KPLWK7 Dora Shahan Auditee
3013349431 Bernard B. Kahl, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Garrett County, Maryland Community Action Committee, Inc. (the Committee) under programs of the federal government for the year ended September 30, 2024. The information in the 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 the Committee, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Committee.
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, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The United States Department of Health and Human Services has been designated oversight audit agency for the Committee.
The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
See the Notes to the SEFA for table

Finding Details

Finding 2024-003
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to file the Annual Federal Financial Report on time. Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Annual Federal Financial Report by 90 days after the reporting period end date. Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Annual Federal Financial Report by 90 days after the reporting period end date. Context: During the audit, we found that the Annual Federal Financial Report was filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that was responsible for the completion of the Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and the completion of the Annual Federal Financial Reports then were switch to the Director of Administration to complete them. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should work on completing reports earlier when there are new software to complete the reports so the Annual Federal Financial Report can be filed on time, as required and file the Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.