FAC Explorer

Audit 372782

FY End
2024-05-31
Total Expended
$19.96M
Findings
4
Programs
17
Organization: Middle Georgia Community Action Agency, Inc. (GA)
Year: 2024 Accepted: 2025-12-02
Auditor: H FRANK ERWIN JR PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1163265 2024-002 Material Weakness Yes P
1163266 2024-002 Material Weakness Yes P
1163267 2024-002 Material Weakness Yes P
1163268 2024-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.600 HEAD START $627,173 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $565,868 Yes 0
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $556,261 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $548,201 Yes 0
93.499 LOW INCOME HOUSEHOLD WATER ASSISTANCE PROGRAM $451,805 Yes 1
93.569 COMMUNITY SERVICES BLOCK GRANT $340,108 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $220,465 Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $126,548 Yes 0
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $68,465 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $61,796 Yes 0
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $44,460 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $21,249 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $9,788 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $3,246 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $3,079 Yes 0
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $1,773 Yes 0
93.563 CHILD SUPPORT SERVICES $29 Yes 0

Contacts

Name Title Type
Y9LJXXDBBL37 Tammy Sosebee Auditee
4789224464 H Frank Erwin JR Auditor
No contacts on file

Notes to SEFA

THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL AWARD OF MIDDLE GEORGIA COMMUNITY ACTION AGENCY, INC. UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED MAY 31, 2024. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS IF 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 MIDDLE GEORGIA COMMUNITY ACTION AGENCY, INC., IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF MIDDLE GEORGIA COMMUNITY ACTION AGENCY, INC.
(1) 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. ANY NEGATIVE AMOUNTS SHOWN ON THE SCHEDULE REPRESENT ADJUSTMENTS OR CREDITS MADE IN THE NORMAL COURSE OF BUSINESS TO AMOUNTS REPORTED AS EXPENDITURES IN PRIOR YEARS. (2) PASS-THROUGH NUMBERS ARE PRESENTED WHERE AVAILABLE.
THE AGENCY HAS ELECTED NOT TO USE THE 10 PERCENT DE MINIMIS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE OR ANY OTHER INDIRECT COST RATE.

Finding Details

Finding 2024-002
ENERGY ASSISTANCE PROGRAM GRANT ALN 93.568 STATEMENT OF CONDITION: STANDARD OF PROMPTNESS WAS NOT MEET WITH FIFTEEN APPLICATIONS. CRITERIA: APPROVED VENDOR PAYMENTS ARE REQUIRED TO BE DISBURSED IN A TIMELY MANNER. CAUSE: PROCEDURES ARE IN PLACE FOR APPROVED VENDOR PAYMENTS TO BE DISBURSED WITHIN THE STATED TIME FRAME PROVIDED BY THE FUNDING SOURCE GUIDELINES BUT STAFF APPARENTLY DID NOT FOLLOW THE GUIDELINES. EFFECT: THE AGENCY DID NOT FOLLOW THE FUNDING SOURCE GUIDELINES. CONTEXT: A SAMPLE OF SIXTY-SIX APPLICATIONS WERE SELECTED FOR AUDIT. THE TEST FOUND FIFTEEN APPLICATIONS THAT WERE NOT IN COMPLIANCE. RECOMMENDATION: MANAGEMENT SHOULD PROVIDE TRAINING TO THE PROGRAM STAFF AND VERIFY THAT THEY ARE FOLLOWING THE FUNDING SOURCE GUIDELINES. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: THE AGENCY AGREES WITH THE FINDING AND IS IN THE PROCESS OF PROVIDING ADDITIONAL TRAINING FOR THE PROGRAM STAFF.
Finding 2024-003
LOW-INCOME HOUSEHOLD WATER ASSISTANCE PROGRAM GRANT ALN 93.499 STATEMENT OF CONDITION: STANDARD OF PROMPTNESS WAS NOT MEET WITH TWENTY-THREE APPLICATIONS. CRITERIA: APPROVED VENDOR PAYMENTS ARE REQUIRED TO BE DISBURSED IN A TIMELY MANNER. CAUSE: PROCEDURES ARE IN PLACE FOR APPROVED VENDOR PAYMENTS TO BE DISBURSED WITHIN THE STATED TIME FRAME PROVIDED BY THE FUNDING SOURCE GUIDELINES BUT STAFF APPARENTLY DID NOT FOLLOW THE GUIDELINES. EFFECT: THE AGENCY DID NOT FOLLOW THE FUNDING SOURCE GUIDELINES. CONTEXT: A SAMPLE OF FIFTY-SIX APPLICATIONS WERE SELECTED FOR AUDIT. THE TEST FOUND TWENTY-THREE APPLICATIONS THAT WERE NOT IN COMPLIANCE. RECOMMENTATION: MANAGEMENT SHOULD PROVIDE TRAINING TO THE PROGRAM STAFF AND VERIFY THAT THEY ARE FOLLOWING THE FUNDING SOURCE GUIDELINES. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: THE AGENCY AGREES WITH THE FINDING AND IS IN THE PROCESS OF PROVIDING ADDITIONAL TRAINING FOR THE PROGRAM STAFF.