FAC Explorer

Finding 528315 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-03-17
Audit: 346370
Organization: Georgia Association of Conservation Districts, Inc. (GA)
Auditor: Rl Jennings & Associates PC

AI Summary

  • Core Issue: The Association failed to submit required audit reports on time, violating federal compliance rules.
  • Impacted Requirements: Noncompliance with 2 CFR 200, Subpart F, which mandates timely audit submissions for entities receiving over $750,000 in federal awards.
  • Recommended Follow-Up: Ensure the Association adheres to federal award terms and implement a system for timely audit submissions moving forward.

Finding Text

U.S. Department of Agriculture Natural Resources Conservation Service Soil and Water Conservation Program CFDA 10.902 2020-03: 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. The single audit reporting package must be uploaded to the Federal Audit Clearinghouse within 30 days of receiving the audit report or 9 months after their fiscal year end, whichever comes first. Condition: The Association did not comply with the audit requirements in accordance with 2 CFR 200, Subpart F in regards to timely submission to the Federal Audit Clearinghouse in the fiscal year ended 2023. 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 30 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 until August 2023 and November 2024, respectively. 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 August 25, 2023. The December 31, 2019 required single audit was completed on November 20, 2024.

Categories

Matching / Level of Effort / Earmarking Reporting

Other Findings in this Audit

  • 528313 2023-001
    Significant Deficiency Repeat
  • 528314 2023-002
    Significant Deficiency Repeat
  • 528316 2023-001
    Significant Deficiency Repeat
  • 528317 2023-002
    Significant Deficiency Repeat
  • 528318 2023-003
    Material Weakness Repeat
  • 528319 2023-001
    Significant Deficiency Repeat
  • 528320 2023-002
    Significant Deficiency Repeat
  • 528321 2023-003
    Material Weakness Repeat
  • 528322 2023-001
    Significant Deficiency Repeat
  • 528323 2023-002
    Significant Deficiency Repeat
  • 528324 2023-003
    Material Weakness Repeat
  • 528325 2023-001
    Significant Deficiency Repeat
  • 528326 2023-002
    Significant Deficiency Repeat
  • 528327 2023-003
    Material Weakness Repeat
  • 528328 2023-001
    Significant Deficiency Repeat
  • 528329 2023-002
    Significant Deficiency Repeat
  • 528330 2023-003
    Material Weakness Repeat
  • 1104755 2023-001
    Significant Deficiency Repeat
  • 1104756 2023-002
    Significant Deficiency Repeat
  • 1104757 2023-003
    Material Weakness Repeat
  • 1104758 2023-001
    Significant Deficiency Repeat
  • 1104759 2023-002
    Significant Deficiency Repeat
  • 1104760 2023-003
    Material Weakness Repeat
  • 1104761 2023-001
    Significant Deficiency Repeat
  • 1104762 2023-002
    Significant Deficiency Repeat
  • 1104763 2023-003
    Material Weakness Repeat
  • 1104764 2023-001
    Significant Deficiency Repeat
  • 1104765 2023-002
    Significant Deficiency Repeat
  • 1104766 2023-003
    Material Weakness Repeat
  • 1104767 2023-001
    Significant Deficiency Repeat
  • 1104768 2023-002
    Significant Deficiency Repeat
  • 1104769 2023-003
    Material Weakness Repeat
  • 1104770 2023-001
    Significant Deficiency Repeat
  • 1104771 2023-002
    Significant Deficiency Repeat
  • 1104772 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.924 Conservation Stewardship Program $44,655
10.912 Environmental Quality Incentives Program $40,000
10.902 Soil and Water Conservation $30,915