FAC Explorer

Audit 394779

FY End
2023-06-30
Total Expended
$14.14M
Findings
1
Programs
7
Organization: Clayton County Community Services Authority, Inc. (GA)
Year: 2023 Accepted: 2026-03-26
Auditor: TABB AND TABB LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1187063 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 HEAD START $957,953 Yes 0
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $497,446 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $183,016 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $164,948 Yes 0
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $163,016 Yes 0
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $14,774 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $12,687 Yes 0

Contacts

Name Title Type
NEHRNF1QXLM5 Keith Williams Auditee
4043630575 Cynthia Tabb Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of Clayton County Community Services Authority, Inc. (the "Organization") under programs of the federal government and is presented on the accrual basis of accounting. The information in this 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 (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Organization it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Federal grant programs that are administered through State agencies (pass-through awards) are included in this report. These programs are operated according to federal regulations promulgated by the federal agency providing the funding.
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.
The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance.
The Organization has awarded no subrecipient contracts.

Finding Details

Finding 2023-001
Financial Statement Finding – Item 2023-01 - Annual Audit - Federal Award Finding - Item 2023-01 - Annual Audit - U.S Department of Health and Human Services - Head Start - ALN 93.600 - U. S. Department of the Treasury - Emergency Rental Assistance Program - ALN 21.023 - Criterion: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. - Condition: The required annual audit of the financial statements for the year ended June 30, 2023 was not completed and submitted to the federal and state governments within the time frame required by Federal Regulations and the State of Georgia. - Cause and Effect: The Organization experienced disruption in normal business operations due to the COVID-19 pandemic and a turnover in finance and accounting personnel and audit firms. This delayed the audit completion process starting in fiscal year 2021. The extended delay with the fiscal year 2021 audit has caused the subsequent audits to be delayed. - Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulations be adhered to for future periods. - View of Responsible Officials: The Organization agrees with this finding and has developed a corrective action plan to address.