FAC Explorer

Finding 1170953 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-29
Audit: 384319
Organization: North Georgia Community Action, Inc. and Subsidiary (GA)
Auditor: MAULDIN & JENKINS LLC

AI Summary

  • Core Issue: The Organization failed to meet the requirement that one-third of board members be low-income representatives from the served neighborhoods.
  • Impacted Requirements: Non-compliance with Tri-Partite board criteria jeopardizes grant eligibility.
  • Recommended Follow-Up: Fill vacant board positions with appropriate representatives to ensure compliance.

Finding Text

2025-001 Tri-Partite Board Compliance Criteria: One-third of the board members must be representatives of the low-income individuals served and must reside in the neighborhoods served. Condition: The Organization did not have at least one-third of the board members consist of representatives of the low-income individuals served residing in the neighborhoods served. Effect: The Organization was not in compliance with Tri-Partite board requirements for the grant. Recommendation: The Organization should fill open board member seats with representatives of the lowincome individuals and neighborhoods served. Management’s Response: Management agrees with the above recommendation and will follow the prescribed recommendation.

Corrective Action Plan

Compliance Requirement: Special Tests and Provisions Major Program: 93.569 Community Service Block Grant Recommendation: The Organization should fill open board member seats with representatives of the low-income individuals and neighborhoods served. Action Taken: Management agrees with the above recommendation and will follow the prescribed recommendation. Implementation date: December 31, 2025

Categories

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Programs in Audit

ALN Program Name Expenditures
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $3.89M
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $1.01M
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $983,780
93.569 COMMUNITY SERVICES BLOCK GRANT $654,513
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $253,450