FAC Explorer

Audit 408484

FY End
2023-12-31
Total Expended
$4.10M
Findings
2
Programs
3
Organization: Meals on Wheels Atlanta, Inc. and Affiliate (GA)
Year: 2023 Accepted: 2026-08-04
Auditor: MAULDIN & JENKINS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225601 2023-001 Material Weakness Yes ABC
1225602 2023-002 Material Weakness Yes ABC

Programs

ALN Program Spent Major Findings
93.493 Senior Services Capacity Expansion in Atlanta, GA $1.41M Yes 2
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $526,832 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $310,917 Yes 0

Contacts

Name Title Type
L3V1GKTQ6DP5 Radames Williams Auditee
4043513889 Aleisa Howell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Meals on Wheels Atlanta, Inc. and Affiliate under programs of the federal government for the year ended December 31, 2022. The information in the 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 (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.
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.
Meals on Wheels Atlanta, Inc. and Affiliate has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Criteria: Generally accepted accounting principles prohibit recording revenue for grant funds that have not yet been earned. Condition: The Organization recorded within grant revenue and accounts receivable, grant funds that had notyet been earned in accordance with the grant terms.Effect: The adjustment to accounts receivable had the effect of decreasing grants receivable by $195,245 and decreasing grant revenue by $195,245. Cause: The improper recording of accounts receivable was identified during audit procedures conducted over revenue recognition for the major programs.Recommendation: The Organization should review all grant agreements related to grant payments receivedand based upon the terms of the agreement determine if recording a receivable is appropriate.Views of Responsible Officials: We agree with finding and will follow prescribed recommendation.
Finding 2023-002
Criteria: Regulations require that the Organization must minimize the time elapsing between the transfer of funds from the Federal agency or the pass-through entity and the disbursement of funds by the recipient or subrecipient, to comply with 2 CFR § 200.305(b). Condition: The 93.493 grant is a reimbursement type grant, subject to an approved preliminary expense budget, as the grant agreement does not specifically indicate that it is an advance-type grant. As such, all supported expenses should be recognized before applying for funding or expended within a “reasonable” period subsequent to receipt of funds. Effect: A portion of reimbursement funds were received prior to supporting expenditures being recognized, and funds were not subsequently expended within a “reasonable” period. Questioned Costs: No questioned costs were identified as a result of our procedures. Cause: The Organization applied for grant drawdowns based on projections and expended funds greater than 30 days beyond receipt, resulting in expenditures occurring prior to being identified as qualified expenditures. Recommendation: The Organization should review internal policies related to drawdowns to ensure that drawdowns occur in compliance with Uniform Guidance. Views of Responsible Officials: We agree with finding and will follow prescribed recommendation