FAC Explorer

Finding 50572 (2022-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-10-01
Audit: 52766
Organization: Georgia Association of Conservation Districts, Inc. (GA)
Auditor: Rl Jennings & Associates

AI Summary

  • Core Issue: The Association failed to meet audit requirements for Federal awards in fiscal years 2018 and 2019.
  • Impacted Requirements: Compliance with 2 CFR 200, Subpart F is mandatory for entities receiving over $750,000 in Federal funds.
  • Recommended Follow-Up: Ensure submission of required audits and adherence to Federal award terms to avoid penalties and loss of funding.

Finding Text

2020-04: Material noncompliance with terms and conditions of Federal awards Criteria: The recipient is responsible for complying with audit requirements in accordance with 2 CFR 200, Subpart F. A non-Federal entity that expends $750,000 or more during the non-Federal entity?s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Condition: The Association did not comply with the audit requirements in accordance with 2 CFR 200, Subpart F in fiscal years ended 2018 and 2019. Effect: Possible ramifications of noncompliance with the terms and conditions of Federal awards include repayment of all Federal awards received, denial of future Federal grants, withdrawal of any support from the Federal level, and potentially lack of support from State and local levels. Cause: Lack of understanding of the Federal award agreement. Identification of a repeat finding: This is a repeat finding from the immediate previous audit. Recommendation: We recommend that the Association should comply with the terms and conditions of Federal awards and that the Program contact require the submission of the required single or program-specific audits for the years not in compliance. Views of responsible officials and planned corrective actions: The Association agrees with this finding and will adhere to the corrective action plan on page 31 in this audit report.

Corrective Action Plan

2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019. Federal expenditure for each of those years exceeded $750,000. Name of contact person: Katie Sponberger, Executive Director Corrective Action: The Board of Directors and Management have met and voted to have the fiscal years that are not in compliance audited in accordance with 2 CFR 200, Subpart F. Proposed completion date: The Association has engaged a CPA firm to conduct the required single audits for the fiscal years not in compliance. The December 31, 2018 required single audit was completed on September 25, 2023. The anticipated completion date for the December 31, 2019 audit is December 31, 2023.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 50569 2022-001
    Significant Deficiency Repeat
  • 50570 2022-002
    Significant Deficiency Repeat
  • 50571 2022-003
    Significant Deficiency Repeat
  • 50573 2022-001
    Significant Deficiency Repeat
  • 50574 2022-002
    Significant Deficiency Repeat
  • 50575 2022-003
    Significant Deficiency Repeat
  • 50576 2022-004
    Material Weakness Repeat
  • 50577 2022-001
    Significant Deficiency Repeat
  • 50578 2022-002
    Significant Deficiency Repeat
  • 50579 2022-003
    Significant Deficiency Repeat
  • 50580 2022-004
    Material Weakness Repeat
  • 50581 2022-001
    Significant Deficiency Repeat
  • 50582 2022-002
    Significant Deficiency Repeat
  • 50583 2022-003
    Significant Deficiency Repeat
  • 50584 2022-004
    Material Weakness Repeat
  • 627011 2022-001
    Significant Deficiency Repeat
  • 627012 2022-002
    Significant Deficiency Repeat
  • 627013 2022-003
    Significant Deficiency Repeat
  • 627014 2022-004
    Material Weakness Repeat
  • 627015 2022-001
    Significant Deficiency Repeat
  • 627016 2022-002
    Significant Deficiency Repeat
  • 627017 2022-003
    Significant Deficiency Repeat
  • 627018 2022-004
    Material Weakness Repeat
  • 627019 2022-001
    Significant Deficiency Repeat
  • 627020 2022-002
    Significant Deficiency Repeat
  • 627021 2022-003
    Significant Deficiency Repeat
  • 627022 2022-004
    Material Weakness Repeat
  • 627023 2022-001
    Significant Deficiency Repeat
  • 627024 2022-002
    Significant Deficiency Repeat
  • 627025 2022-003
    Significant Deficiency Repeat
  • 627026 2022-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.902 Soil and Water Conservation $118,519
10.912 Environmental Quality Incentives Program $69,620