FAC Explorer

Audit 406165

FY End
2025-09-30
Total Expended
$1.04M
Findings
2
Programs
1
Organization: WINGS ACROSS ALABAMA (AL)
Year: 2025 Accepted: 2026-06-30
Auditor: MACHEN MCCHESNEY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1222514 2025-002 Material Weakness Yes B
1222515 2025-003 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $64,170 Yes 0

Contacts

Name Title Type
YRNLKQ5JK1H8 Charisse Rupert Auditee
6599464725 Lara Bolling Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Wings Across Alabama under programs of the federal government for the year ended September 30, 2025. The information in this 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Wings Across Alabama, it is not intended to and does not present the financial position, changes in net position, or cash flows of Wings Across Alabama.
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 allowed or are limited as to reimbursement.
Wings Across Alabama has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization uses the direct allocation method for joint administration costs. Such costs are prorated individually and applied as direct costs to each award in accordance with approved program budgets.
During the year ended September 30, 2025, Wings Across Alabama did not pass through any federal awards to subrecipients.

Finding Details

Finding 2025-002
Condition: The Organization’s controls over compliance were not sufficient in that management was unable to provide documentation for several grant expenses incurred during fiscal year 2025. Criteria: The Uniform Guidance requires that entities receiving and expending federal funds maintain adequate support for those expenses. Cause: The Organization did not follow its procedures over cash disbursements.Effect: The Organization could have expended federal funds on unallowable activities or costs. Recommendation: We recommend the Organization review its cash policies and procedures to develop a system of maintaining support for all expenditures of federal funds. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures will be implemented.
Finding 2025-003
Condition: The Organization’s controls over compliance were not sufficient in that management was unable to provide documentation of approval of invoices and other support prior to payment for several expenses. Criteria: The Uniform Guidance requires that entities receiving and expending federal funds maintain an adequate system of internal controls over the expenditure of federal funds, such as management approval of invoices and other support prior to payment. Cause: The Organization did not follow its procedures over cash disbursements. Effect: The Organization could have expended federal funds on unallowable activities or costs. Recommendation: We recommend the Organization review its cash policies and procedures to develop a system of requiring management approval of all expenditures of federal funds and documenting this approval prior to payment. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures will be implemented.