FAC Explorer

Finding 502337 (2023-002)

Significant Deficiency Repeat Finding
Requirement
ABCL
Questioned Costs
$1
Year
2023
Accepted
2024-10-10
Audit: 324385
Organization: Enrichment Services Program, Inc. (GA)
Auditor: Clausell & Associates PC

AI Summary

  • Core Issue: Internal controls for financial statement preparation and grant compliance need improvement.
  • Impacted Requirements: Compliance with federal grant provisions for multiple programs, including Head Start and LIHEAP.
  • Recommended Follow-Up: Address the identified weaknesses and implement corrective actions as outlined in previous comments.

Finding Text

SCHEDULE OF FINDINGS AND QUESTIONED COSTS Federal Award Findings and Questioned Costs July 31, 2023 Comment # 2023-002 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION, GRANT CLOSE OUT AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED HEAD START AND EARLY HEAD START, LIHEAP, LIHWAP, CSBG, ASTHO FAL # 93.600, 93.568, 93.499, 93.569, 93.185 (Questioned Costs - Undetermined) Condition: See comment # 2023-001. Context: See comment # 2023-001. Criteria: See comment # 2023-001. Effect: See comment # 2023-001. Cause: See comment # 2023-001. Recommendation: See comment # 2023-001. Views of Responsible Officials and Planned Corrective Actions: See comment # 2023-001

Categories

Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 502336 2023-002
    Significant Deficiency Repeat
  • 502338 2023-002
    Significant Deficiency Repeat
  • 502339 2023-002
    Significant Deficiency Repeat
  • 502340 2023-002
    Significant Deficiency Repeat
  • 502341 2023-002
    Significant Deficiency Repeat
  • 502342 2023-002
    Significant Deficiency Repeat
  • 502343 2023-002
    Significant Deficiency Repeat
  • 502344 2023-002
    Significant Deficiency Repeat
  • 502345 2023-002
    Significant Deficiency Repeat
  • 1078778 2023-002
    Significant Deficiency Repeat
  • 1078779 2023-002
    Significant Deficiency Repeat
  • 1078780 2023-002
    Significant Deficiency Repeat
  • 1078781 2023-002
    Significant Deficiency Repeat
  • 1078782 2023-002
    Significant Deficiency Repeat
  • 1078783 2023-002
    Significant Deficiency Repeat
  • 1078784 2023-002
    Significant Deficiency Repeat
  • 1078785 2023-002
    Significant Deficiency Repeat
  • 1078786 2023-002
    Significant Deficiency Repeat
  • 1078787 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $3.94M
93.600 Head Start $3.25M
93.600 Covid-19 - Head Start $1.60M
93.569 Community Services Block Grant $632,627
93.568 Covid- 19 - Low-Income Home Energy Assistance $546,469
10.558 Child and Adult Care Food Program $542,691
93.499 Low Income Household Water Assistance Program $530,980
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $102,839
93.569 Covid-19 - Community Services Block Grant $33,520