FAC Explorer

Audit 64388

FY End
2022-09-30
Total Expended
$7.83M
Findings
2
Programs
7
Organization: Agape Child and Family Services, Inc. (TN)
Year: 2022 Accepted: 2023-02-28
Auditor: Mayer Hoffman McCann PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
75384 2022-003 Significant Deficiency Yes E
651826 2022-003 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $5.25M Yes 1
16.575 Crime Victim Assistance $975,573 Yes 0
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $724,758 - 0
84.010 Title I Grants to Local Educational Agencies $399,143 - 0
14.267 Continuum of Care Program $309,453 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $133,902 - 0
17.259 Wia Youth Activities $32,873 - 0

Contacts

Name Title Type
M7V3YMSCFT79 Kari Ogle Auditee
9013233600 Lance Willis Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: Expenditures reported in the Schedule are on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Agape Child & Family Services, Inc. under programs of the federal government for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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.

Finding Details

Finding 2022-003
2022-003 - Eligibility of Program Participants Criteria: Participants receiving assistance under program 93.558, Temporary Assistance for Needy Families, are required to meet certain eligibility criteria in order to receive assistance. The Organization should apply appropriate eligibility testing for participants in the program to ensure eligibility criteria have been met and such eligibility testing should be reviewed and approved by management. Condition: Control testing procedures under the Single Audit revealed that the Organization has a caseworker prepare the participant file at intake, documenting the information attested by the participant. However, there is no supervisory level review performed after intake by the program supervisors regarding participant eligibility. Cause: The Organization documents participants' eligibility based on information provided to caseworkers. However, there is no supervisory review and confirmation of this eligibility by program supervisors. Potential Effect: Assistance under program 93.558, Temporary Assistance for Needy Families, may be provided to individuals who are not eligible for the program. Recommendation: We recommend that, upon completion of a participant file at intake, the caseworker remit the participant file to the program supervisor for review and confirmation of eligibility under the program. The program supervisor should document such review in order to provide an audit trail.
Finding 2022-003
2022-003 - Eligibility of Program Participants Criteria: Participants receiving assistance under program 93.558, Temporary Assistance for Needy Families, are required to meet certain eligibility criteria in order to receive assistance. The Organization should apply appropriate eligibility testing for participants in the program to ensure eligibility criteria have been met and such eligibility testing should be reviewed and approved by management. Condition: Control testing procedures under the Single Audit revealed that the Organization has a caseworker prepare the participant file at intake, documenting the information attested by the participant. However, there is no supervisory level review performed after intake by the program supervisors regarding participant eligibility. Cause: The Organization documents participants' eligibility based on information provided to caseworkers. However, there is no supervisory review and confirmation of this eligibility by program supervisors. Potential Effect: Assistance under program 93.558, Temporary Assistance for Needy Families, may be provided to individuals who are not eligible for the program. Recommendation: We recommend that, upon completion of a participant file at intake, the caseworker remit the participant file to the program supervisor for review and confirmation of eligibility under the program. The program supervisor should document such review in order to provide an audit trail.