FAC Explorer

Audit 403795

FY End
2024-12-31
Total Expended
$1.98M
Findings
1
Programs
5
Organization: Aids Services Coalition (MS)
Year: 2024 Accepted: 2026-06-15
Auditor: GRANTHAMPOOLE PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217623 2024-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $1.05M Yes 1
93.917 HIV CARE FORMULA GRANTS $364,987 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $308,537 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $83,507 Yes 0
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $64,206 Yes 0

Contacts

Name Title Type
FE7PFVYYKMX7 Kathy Garner Auditee
6014504286 Catherine Bradshaw Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes the federal awards expended by AIDS Services Coalition (the Organization) for the year ended December 31, 2024. For the purposes of the Schedule, federal awards include all grants, contracts, loans, and loan guarantee agreements entered directly between the Organization and agencies and departments of the federal government. The Organization has classified all awards into major and nonmajor programs in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The major programs that comprise the ALN #14.241 include the following grants: Housing Opportunities for Persons with AIDS – ALN 14.241 – Pass-through from Mississippi Home Corps. Fiscal Period Audited: Single audit testing procedures were performed for program transactions that occurred during the fiscal year ended December 31, 2024. Pass-Through Entity Identifying Numbers - Pass-through entity identifying numbers are presented when available.
Basis of Accounting: The accompanying Schedule includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The amounts presented in the Schedule have been reconciled to the Organization’s basic financial statements. Cost Allocation: The Organization allocates indirect costs related to grant programs in accordance with, the cost principles contained in the Uniform Guidance. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Program Costs: The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Organization portion, may be more than shown.
The Organization did not receive federal noncash assistance during the ended December 31, 2024.
No federal insurance was received by the Organization during the ended December 31, 2024.

Finding Details

Finding 2024-002
Criteria or Specific Requirement – In accordance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Part 200) the Organization is required to complete and submit an audit within nine months after the end of the audit period. This was not achieved in 2025 for the year ended December 31, 2024 as the Organization was not able to provide support in a timely manner. Condition - The Organization did not provide requested supporting documentation in a timely manner. As a result, the auditors were unable to obtain sufficient appropriate audit evidence to complete the audit in accordance with 2 CFR 200.507(c)(1). Cause - The condition was due to deficiencies in internal controls over the preparation, review, and timely submission of audit documentation, including inadequate coordination and monitoring of audit requests. Effect – Because the necessary documentation was not provided within a reasonable timeframe, we were unable to complete the financial and compliance audit requirements. Accordingly, this limitation resulted in noncompliance with 2 CFR 200.507(c)(1), which could subject the Organization to other regulatory consequences. Recommendation – While the deficiency has been remediated for the year ended December 31, 2024 with the issuance of this audit report, we recommend that management implement procedures to ensure timely preparation, review, and submission of audit documentation for the year ended December 31, 2025. This should include assigning clear responsibility for audit support, establishing tracking mechanisms for auditor requests, and enhancing oversight to ensure compliance with audit timelines. Views of Responsible Officials and Planned Corrective Action – Management agrees with the auditor’s recommendation and will implement procedures to ensure the timely preparation, review, and submission of audit documentation.