FAC Explorer

Finding 1165797 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-12-19
Audit: 376600
Organization: Family Wellness Outreach Center of Georgia, Inc. (GA)
Auditor: MARSHALL JONES

AI Summary

  • Core Issue: The audit for the year ended December 31, 2023, was not completed within the required nine-month timeframe.
  • Impacted Requirements: This delay violates Uniform Guidance 2 CFR Section 210.507(c), risking non-compliance with Federal grantor agencies.
  • Recommended Follow-Up: Implement a process to ensure timely preparation of the SEFA to meet future audit deadlines.

Finding Text

Significant deficiency: Criteria: Under Uniform Guidance 2 CFR Section 210.507(c), the audit shall be completed and submitted within the earlier of 30 days after receipt of the auditors’ reports, or nine (9) months after the end of the audit period, whichever is earlier. Condition: The Organization’s audit for the year ended December 31, 2023 was not able to be completed and submitted within nine (9) months after the end of the audit period. Cause: The start of the Organization’s audit was delayed due to delays in completing the financial audit of the year ended December 31, 2022. Effect: Failure to complete and submit the audit could result in a failure to meet the requirements imposed by Federal grantor agencies and by the Uniform Guidance. Recommendation: Marshall Jones recommends that the Organization establish a process to ensure that the SEFA is prepared timely to allow for audit completion prior to the deadline. Views of Responsible Officials: Management of the Organization concurs with the finding. Please refer to the Corrective Action Plan.

Corrective Action Plan

Statement of Concurrence or Nonconcurrence: Family Wellness Outreach Center of Georgia agrees that the 2023 audit was not able to be completed within the 9 months after the end of the audit period due to our 2022 audit being significantly delayed. However, our agency acted responsibly, professionally, reasonably and in a timely manner to secure our 2022 audit within the required timeline. Despite our diligence, the previous auditing company and their representatives were grossly non-responsive and ultimately, we had to dispute our payment that was made in full for not receiving the 2022 audit services in a timely manner. This impacted our 2023 audit not being completed as indicated in the finding. Corrective Action: The Organization chose a new audit company that is responsive, professional and highly experienced in non-profit audits. The Organization continues to have a process in place to ensure that required audits are completed in accordance with established guidelines. In advance, we seek at least three bids from reputable audit companies; our finance team provides documentation in a timely manner; we utilize a designated person to ensure the audit process is not delayed including conducting routine follow-ups or check-ins and ensuring any issues are resolved quickly; and we pay our bills on time. Our corrective action plan is in place to ensure timely audits in the future as applicable.Name of Contact Person Sophia Nash – HR-Business Manager; 229-854-3660; hr.fwocga@gmail.com Projected Completion Date: December 31, 2025

Categories

Reporting Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.060 SEXUAL RISK AVOIDANCE EDUCATION $682,112
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $161,854