FAC Explorer

Finding 375504 (2023-001)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-03-11
Audit: 294542
Organization: Tallatoona Community Action Partnership, Inc. (GA)
Auditor: Wipfli

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance with major federal programs at Tallatoona Community Action Partnership, Inc.
  • Impacted Requirements: Compliance with activities allowed or unallowed, allowable costs, and cost principles for various federal awards.
  • Recommended Follow-Up: Management has acknowledged the issue and is developing a corrective action plan to address the deficiencies.

Finding Text

Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.’s major federal programs. Repeat Finding: Yes Type of Finding: Significant Deficiency Description: Internal Control over Financial Reporting Major Programs: AL#81.042 – Weatherization Assistance Program (Passed Through the Georgia Environmental Finance Authority), AL#93.569 – Community Services Block Grant (Passed Through the Georgia Department of Human Services and the Georgia Environmental Finance Authority) and AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Weatherization DOER-WX-DOE-2022/23-25, DOER-WX-DOE-2023/24-25 and DOER-WX-BIL-2022/27-25 CSBG 42700-040-0000107329 and CSBG 42700-040-0000103931 COVID-19 CSBG 42700-040-0000103959 Head Start FY-22 04CH010523-05-03 and Head Start FY-23 04CH012219-01-00 COVID-19 Head Start – ARPA – FY21-FY 23 04HE000247-01-C6 Early Head Start CCP FY 22 04HP000305-03-00 and Early Head Start CCP FY 23 04HP000305-04-00 COVID-19 Early Head Start CCP ARPA – FY 21-FY 23 04HE000247-01-C6 View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.

Corrective Action Plan

2023-001 - Internal Control over Financial Reporting Corrective Action Plan In response to Audit Finding 2023-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by: 1. We will ensure that all adjusting journal entries are properly recorded for grants receivable, accrued expenses, refundable advances, grant revenue and expenses to the financial statements. 2. We will ensure that going forward, all accounts are consistently reconciled on a timely basis. 3. We will ensure that someone other than the preparer has reviewed adjusting journal entries. Person(s) Responsible: Tracy Brown Timing for Implementation: Immediately Tallatoona Community Action, Fiscal Director Tracy Brown Tallatoona Community Action, Executive Director Scott Gray

Categories

Allowable Costs / Cost Principles Reporting Significant Deficiency

Other Findings in this Audit

  • 375505 2023-001
    Significant Deficiency Repeat
  • 375506 2023-001
    Significant Deficiency Repeat
  • 375507 2023-001
    Significant Deficiency Repeat
  • 375508 2023-001
    Significant Deficiency Repeat
  • 951946 2023-001
    Significant Deficiency Repeat
  • 951947 2023-001
    Significant Deficiency Repeat
  • 951948 2023-001
    Significant Deficiency Repeat
  • 951949 2023-001
    Significant Deficiency Repeat
  • 951950 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
81.042 Weatherization Assistance for Low-Income Persons $802,544
93.568 Low-Income Home Energy Assistance $585,815
93.600 Head Start $415,283
10.558 Child and Adult Care Food Program $364,599
93.569 Community Services Block Grant $202,518
97.024 Emergency Food and Shelter National Board Program $64,725