FAC Explorer

Audit 51519

FY End
2022-06-30
Total Expended
$1.62M
Findings
4
Programs
8
Organization: The Extension, Inc. (GA)
Year: 2022 Accepted: 2023-01-03
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43992 2022-003 - - L
43993 2022-003 - - L
620434 2022-003 - - L
620435 2022-003 - - L

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $499,293 Yes 1
14.231 Emergency Solutions Grant Program - Covid19 $261,122 - 0
93.569 Community Services Block Grant $129,585 - 0
14.267 Continuum of Care Program $98,474 - 0
14.231 Emergency Solutions Grant Program $39,558 - 0
93.569 Community Services Block Grant - Covid19 $35,787 - 0
14.218 Community Development Block Grants/entitlement Grants $35,000 - 0
97.024 Emergency Food and Shelter National Board Program $15,000 - 0

Contacts

Name Title Type
JQZ9M3P3CP53 Stephanie Glover Auditee
7705909075 Aleisa Howell Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal activity of The Extension, Inc. under programs of the federal government for the year ended June 30, 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 Extension, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Extension, Inc. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Finding 2022-003 Criteria and Condition: Per part 4 of the compliance supplement and grant agreement with Block Grants for Prevention and Treatment of Substance Abuse, reporting compliance was required. The Extension, Inc. was required to submit audit or financial statements within 180 days after the close of the fiscal year to the grantor. Context: Reporting compliance requirements were not met. The audit or financial statements were due to the grantor on December 27th, 2021. Cause: The Extension, Inc. did not submit audit or financial statements within 180 days after the close of the fiscal year. The audit was submitted January 4th, 2022. Effect: The failure to submit the audit or financial statements within 180 days after the close of the fiscal year resulted in The Extension, Inc. to not be considered a low risk client this year. Recommendation: We recommend management reviews all grant agreements for compliance requirements in future periods. Views of Responsible Officials and Planned Corrective Actions: Management agrees to the recommendation and will meet all reporting requirements with grant agreements going forward.
Finding 2022-003
Finding 2022-003 Criteria and Condition: Per part 4 of the compliance supplement and grant agreement with Block Grants for Prevention and Treatment of Substance Abuse, reporting compliance was required. The Extension, Inc. was required to submit audit or financial statements within 180 days after the close of the fiscal year to the grantor. Context: Reporting compliance requirements were not met. The audit or financial statements were due to the grantor on December 27th, 2021. Cause: The Extension, Inc. did not submit audit or financial statements within 180 days after the close of the fiscal year. The audit was submitted January 4th, 2022. Effect: The failure to submit the audit or financial statements within 180 days after the close of the fiscal year resulted in The Extension, Inc. to not be considered a low risk client this year. Recommendation: We recommend management reviews all grant agreements for compliance requirements in future periods. Views of Responsible Officials and Planned Corrective Actions: Management agrees to the recommendation and will meet all reporting requirements with grant agreements going forward.
Finding 2022-003
Finding 2022-003 Criteria and Condition: Per part 4 of the compliance supplement and grant agreement with Block Grants for Prevention and Treatment of Substance Abuse, reporting compliance was required. The Extension, Inc. was required to submit audit or financial statements within 180 days after the close of the fiscal year to the grantor. Context: Reporting compliance requirements were not met. The audit or financial statements were due to the grantor on December 27th, 2021. Cause: The Extension, Inc. did not submit audit or financial statements within 180 days after the close of the fiscal year. The audit was submitted January 4th, 2022. Effect: The failure to submit the audit or financial statements within 180 days after the close of the fiscal year resulted in The Extension, Inc. to not be considered a low risk client this year. Recommendation: We recommend management reviews all grant agreements for compliance requirements in future periods. Views of Responsible Officials and Planned Corrective Actions: Management agrees to the recommendation and will meet all reporting requirements with grant agreements going forward.
Finding 2022-003
Finding 2022-003 Criteria and Condition: Per part 4 of the compliance supplement and grant agreement with Block Grants for Prevention and Treatment of Substance Abuse, reporting compliance was required. The Extension, Inc. was required to submit audit or financial statements within 180 days after the close of the fiscal year to the grantor. Context: Reporting compliance requirements were not met. The audit or financial statements were due to the grantor on December 27th, 2021. Cause: The Extension, Inc. did not submit audit or financial statements within 180 days after the close of the fiscal year. The audit was submitted January 4th, 2022. Effect: The failure to submit the audit or financial statements within 180 days after the close of the fiscal year resulted in The Extension, Inc. to not be considered a low risk client this year. Recommendation: We recommend management reviews all grant agreements for compliance requirements in future periods. Views of Responsible Officials and Planned Corrective Actions: Management agrees to the recommendation and will meet all reporting requirements with grant agreements going forward.