FAC Explorer

Audit 387122

FY End
2024-08-31
Total Expended
$9.64M
Findings
22
Programs
4
Organization: Aiken/barnwell Counties Community Action Agency INC (SC)
Year: 2024 Accepted: 2026-02-13
Auditor: BANKS FINLEY WHITE & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173402 2024-001 Material Weakness Yes P
1173403 2024-002 Material Weakness Yes P
1173404 2024-001 Material Weakness Yes P
1173405 2024-002 Material Weakness Yes P
1173406 2024-001 Material Weakness Yes P
1173407 2024-002 Material Weakness Yes P
1173408 2024-001 Material Weakness Yes P
1173409 2024-002 Material Weakness Yes P
1173410 2024-001 Material Weakness Yes P
1173411 2024-002 Material Weakness Yes P
1173412 2024-001 Material Weakness Yes P
1173413 2024-002 Material Weakness Yes P
1173414 2024-001 Material Weakness Yes P
1173415 2024-002 Material Weakness Yes P
1173416 2024-001 Material Weakness Yes P
1173417 2024-002 Material Weakness Yes P
1173418 2024-001 Material Weakness Yes P
1173419 2024-002 Material Weakness Yes P
1173420 2024-001 Material Weakness Yes P
1173421 2024-002 Material Weakness Yes P
1173422 2024-001 Material Weakness Yes P
1173423 2024-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $2.08M Yes 2
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $1.26M Yes 2
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $375,904 Yes 2
93.569 COMMUNITY SERVICES BLOCK GRANT $17,898 Yes 2

Contacts

Name Title Type
MC9KMKKDMJ45 Patrice Jones Auditee
8033570631 Albert Butler Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards includes the federal grant activities of Aiken/Barnwell Counties Community Action Agency, Inc., and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance.
The Agency has federally funded Low Income Home Energy Assistance Program (LIHEAP) and Senior Companion Grant programs with the U.S. Department of Health and Human Services (DHHS) and the Corporation for National and Community Service that requires a non-federal match ranging between 15% and 20% during the award periods of the programs. For the year ending August 31, 2024, the Agency contributed $20,355 in the form of donated facilities, volunteers, and professional services for the Foster Grandparents Program.
The Agency did not use the 10-percent de minimis cost rate allowed under the Uniform Guidance.
The Agency reports its expenditures to the various federal funding sources to include Indirect cost. The schedule below reconciles the expenditures presented in the financial statements to the accompanying schedule of expenditures of federal awards reported by the Agency for the year ended August 31, 2024.

Finding Details

Finding 2024-001
In order for the financial statements to be presented in accordance with generally accepted accounting principles and Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, significant material adjustments were necessary during the audit of the financial statements at August 31,2023. Internal controls were insufficient to provide adequate recording and/or recognition of several significant account classes, namely, Fixed Asset and Net Assets reconciliation of for which the client was unable to furnish. The aforementioned internal control weaknesses, indicating the Agency's personnel lack the necessary knowledge and skills to allow for reasonable and accurate financial information.
Finding 2024-002
The required annual financial statement submission to the Federal Audit Clearing House for the year ended August 31, 2024, was made after the extended submission deadline. Criteria: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501(a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in forty-five days. CFR § 75.502. The regulation obligates organizations expending federal grant funds over $750,000 to submit their required annual financial statement information within nine months of their year end to the Federal Audit Clearing House electronically via the Internet.