FAC Explorer

Audit 48549

FY End
2022-06-30
Total Expended
$1.29M
Findings
2
Programs
6
Organization: Oconee Community Service Board (GA)
Year: 2022 Accepted: 2023-07-11
Auditor: Garland Williams & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51803 2022-003 Significant Deficiency - N
628245 2022-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $546,004 Yes 1
93.558 Temporary Assistance for Needy Families $319,200 - 0
93.498 Provider Relief Fund $184,666 - 0
93.958 Block Grants for Community Mental Health Services $147,600 - 0
93.667 Social Services Block Grant $48,400 - 0
14.267 Continuum of Care Program $46,412 - 0

Contacts

Name Title Type
QHMSQ892MTA5 Michael Blackshear Auditee
4784554817 Greg Garland Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expendituresare not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustmentsor credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity ofOconee Community Service Board under programs of the federal government for the year ended June 30, 2022. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of OconeeCommunity Service Board, it is not intended to and does not present the financial position, changes in net assets, orcash flows of Oconee Community Service Board.

Finding Details

Finding 2022-003
Proper Record Keeping of Supporting Documentation for Major Program Disbursements Criteria: Management should establish internal controls to ensure supporting documentation for major program disbursements is properly maintained. Condition: Supporting documentation for major program disbursements requested as part of the audit were not able to be located. Content: The Organization did not adhere to the controls in place for maintaining supporting documentation for major program disbursements. Effect: Internal controls were not adhered to, leading to supporting documentation for major program disbursements to not be maintained. Recommendation: We recommend that internal controls are adhered to for maintaining supporting documentation for all major program disbursements. Views of Responsible Officials and Planned Corrective Actions: We concur with the auditor?s recommendation. We realize internal controls were not properly adhered to and will ensure that procedures are put in place so this does not happen in the future.
Finding 2022-003
Proper Record Keeping of Supporting Documentation for Major Program Disbursements Criteria: Management should establish internal controls to ensure supporting documentation for major program disbursements is properly maintained. Condition: Supporting documentation for major program disbursements requested as part of the audit were not able to be located. Content: The Organization did not adhere to the controls in place for maintaining supporting documentation for major program disbursements. Effect: Internal controls were not adhered to, leading to supporting documentation for major program disbursements to not be maintained. Recommendation: We recommend that internal controls are adhered to for maintaining supporting documentation for all major program disbursements. Views of Responsible Officials and Planned Corrective Actions: We concur with the auditor?s recommendation. We realize internal controls were not properly adhered to and will ensure that procedures are put in place so this does not happen in the future.