FAC Explorer

Finding 517673 (2019-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2019
Accepted
2025-01-03
Audit: 335732
Organization: Georgia Association of Conservation Districts, Inc. (GA)
Auditor: Rl Jennings & Associates PC

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 future funding issues.

Finding Text

U.S. Department of Agriculture Natural Resources Conservation Service Environmental Quality Incentive Program, Federal Assistance Listing # 10.912 Soil and Water Conservation Program, Federal Assistance Listing # 10.902 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 of fiscal year ending December 31, 2018. 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 32 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.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 517670 2019-001
    Significant Deficiency Repeat
  • 517671 2019-002
    Significant Deficiency Repeat
  • 517672 2019-003
    Significant Deficiency Repeat
  • 517674 2019-001
    Significant Deficiency Repeat
  • 517675 2019-002
    Significant Deficiency Repeat
  • 517676 2019-003
    Significant Deficiency Repeat
  • 517677 2019-004
    Material Weakness Repeat
  • 517678 2019-001
    Significant Deficiency Repeat
  • 517679 2019-002
    Significant Deficiency Repeat
  • 517680 2019-003
    Significant Deficiency Repeat
  • 517681 2019-004
    Material Weakness Repeat
  • 517682 2019-001
    Significant Deficiency Repeat
  • 517683 2019-002
    Significant Deficiency Repeat
  • 517684 2019-003
    Significant Deficiency Repeat
  • 517685 2019-004
    Material Weakness Repeat
  • 517686 2019-001
    Significant Deficiency Repeat
  • 517687 2019-002
    Significant Deficiency Repeat
  • 517688 2019-003
    Significant Deficiency Repeat
  • 517689 2019-004
    Material Weakness Repeat
  • 517690 2019-001
    Significant Deficiency Repeat
  • 517691 2019-002
    Significant Deficiency Repeat
  • 517692 2019-003
    Significant Deficiency Repeat
  • 517693 2019-004
    Material Weakness Repeat
  • 517694 2019-001
    Significant Deficiency Repeat
  • 517695 2019-002
    Significant Deficiency Repeat
  • 517696 2019-003
    Significant Deficiency Repeat
  • 517697 2019-004
    Material Weakness Repeat
  • 1094112 2019-001
    Significant Deficiency Repeat
  • 1094113 2019-002
    Significant Deficiency Repeat
  • 1094114 2019-003
    Significant Deficiency Repeat
  • 1094115 2019-004
    Material Weakness Repeat
  • 1094116 2019-001
    Significant Deficiency Repeat
  • 1094117 2019-002
    Significant Deficiency Repeat
  • 1094118 2019-003
    Significant Deficiency Repeat
  • 1094119 2019-004
    Material Weakness Repeat
  • 1094120 2019-001
    Significant Deficiency Repeat
  • 1094121 2019-002
    Significant Deficiency Repeat
  • 1094122 2019-003
    Significant Deficiency Repeat
  • 1094123 2019-004
    Material Weakness Repeat
  • 1094124 2019-001
    Significant Deficiency Repeat
  • 1094125 2019-002
    Significant Deficiency Repeat
  • 1094126 2019-003
    Significant Deficiency Repeat
  • 1094127 2019-004
    Material Weakness Repeat
  • 1094128 2019-001
    Significant Deficiency Repeat
  • 1094129 2019-002
    Significant Deficiency Repeat
  • 1094130 2019-003
    Significant Deficiency Repeat
  • 1094131 2019-004
    Material Weakness Repeat
  • 1094132 2019-001
    Significant Deficiency Repeat
  • 1094133 2019-002
    Significant Deficiency Repeat
  • 1094134 2019-003
    Significant Deficiency Repeat
  • 1094135 2019-004
    Material Weakness Repeat
  • 1094136 2019-001
    Significant Deficiency Repeat
  • 1094137 2019-002
    Significant Deficiency Repeat
  • 1094138 2019-003
    Significant Deficiency Repeat
  • 1094139 2019-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.912 Environmental Quality Incentives Program $1.06M
10.924 Conservation Stewardship Program $150,624
10.902 Soil and Water Conservation $30,000