FAC Explorer

Finding 523499 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-18
Audit: 342768
Organization: The United Methodist Children's Home of the North Georgia Conference, Inc. (GA)
Auditor: Carr Riggs and Ingram LLC

AI Summary

  • Core Issue: Missing documentation for the timely submission of the quarterly Federal Financial Report (FFR) for the Unaccompanied Children Program.
  • Impacted Requirements: Non-compliance with 2 CFR 200.303(a) regarding internal controls and timely reporting could jeopardize funding.
  • Recommended Follow-Up: Establish stronger controls to ensure all reports are submitted on time and properly documented.

Finding Text

2024-001 – Unaccompanied Children Program – ALN No. 93.676- Reporting – Internal Control (Significant Deficiency) Grant No. 90ZU0620 Passed through from Board of Childcare United Methodist Church Grant Period: January 1, 2024-December 31, 2026 Criteria: 2 CFR 200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal statutes, regulations, and terms and conditions of Federal awards. Quarterly Federal Financial Reporting (FFR) report is required to be submitted by the 15th of the following month. Condition: There is no documentation of the submission date for the quarterly FFR due January 15, 2024. The quarterly FFR due April 15, 2024 was filed on April 26, 2024. Questions Costs: None noted Effect: Failure to file reports timely could result in noncompliance with regulations and withdrawal of funding. Cause: The late filings were a result of turnover within the accounting department. Recommendation: We recommend implementing controls to ensure all reports are filed timely and properly documented.

Corrective Action Plan

Grantee Response and Corrective Action Plan: Management agrees with the findings. The Organization has hired a Senior Accountant who is responsible for grant reporting including quarterly Federal Financial Reporting (FFR). Additionally, to ensure the quarterly FFR’s are timely and properly document, current policies and procedure have been updated to include the following: • Senior Accounting will prepare the SF-425 by the 5th of the month after the end of the quarter and email the report to the Controller. • The Controller will review the SF-425 for accuracy and forward report to the Chief Operating Officer for approval. • The Controller will forward the approved SF-425 to the Senior Accountant for release to the awarding agency. • The Senior Accountant will email the report to the account liaison of the awarding agency no later than the 15th of the reporting period and copy the Controller on the submission. • The Senior Accountant and Controller will maintain a digital record of the SF-425 and of the submission communication to the awarding agency.

Categories

Reporting

Other Findings in this Audit

  • 1099941 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.676 Unaccompanied Children Program $442,076
93.493 Congressional Directives $286,500
14.267 Continuum of Care Program $145,747