FAC Explorer

Finding 544515 (2022-004)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2025-03-31
Audit: 351154
Organization: Coosa Valley Regional Services and Development Corporation (GA)
Auditor: Rl Jennings & Associates PC

AI Summary

  • Core Issue: The Corporation made 15 unallowable telecommunication expenditures from grant funds, violating 2 CFR Part 200, Subpart E.
  • Impacted Requirements: Compliance with updated cost principles regarding telecommunication costs, effective from the 2021 Compliance Supplement.
  • Recommended Follow-Up: The Executive Director and Fiscal Officer should review 2 CFR Part 200, Subpart E annually to ensure all expenditures are allowable.

Finding Text

Department of Health and Human Services, Special Programs for the Aging – Title III, Aging Cluster Assistance Listing Number(s): 93.044, 93.045, and 93.053 2022-004: Telecommunication Expenditures Criteria: In accordance with 2 CFR Part 200, Subpart E (Cost Principles), expenditures relating to telecommunication costs and video surveillance costs are unallowable for nonprofit organizations. Condition: Of the 60 transactions examined, 15 expenditures were for telecommunication costs. Effect: The Corporation did not adhere to 2 CFR Part 200, Subpart E (Cost Principles) and unallowable expenditures were made with grant funds. Cause: The Executive Director and Fiscal Officer were not aware that 2 CFR Part 200, Subpart E (Cost Principles) had been updated to include telecommunication costs as an unallowable expenditure. This update was effective for the 2021 Compliance Supplement, which was in effect for audits of fiscal years beginning after June 30, 2020. The Corporation was awarded the grant contract from Northwest Georgia Regional Commission with an approved budget period from 2021 – 2024. Identification of a repeat finding: No. Recommendation: We recommend that the Executive Director and Fiscal Officer review 2 CFR Part 200, Subpart E (Cost Principles) annually for various cost items to ensure that expenditures are allowable. Views of responsible officials and planned corrective actions: The Corporation agrees with this finding and will adhere to the corrective action plan on page 28 in this audit report.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 544484 2022-001
    Significant Deficiency
  • 544485 2022-002
    Significant Deficiency
  • 544486 2022-003
    Significant Deficiency
  • 544487 2022-001
    Significant Deficiency
  • 544488 2022-002
    Significant Deficiency
  • 544489 2022-003
    Significant Deficiency
  • 544490 2022-001
    Significant Deficiency
  • 544491 2022-002
    Significant Deficiency
  • 544492 2022-003
    Significant Deficiency
  • 544493 2022-001
    Significant Deficiency
  • 544494 2022-002
    Significant Deficiency
  • 544495 2022-003
    Significant Deficiency
  • 544496 2022-001
    Significant Deficiency
  • 544497 2022-002
    Significant Deficiency
  • 544498 2022-003
    Significant Deficiency
  • 544499 2022-001
    Significant Deficiency
  • 544500 2022-002
    Significant Deficiency
  • 544501 2022-003
    Significant Deficiency
  • 544502 2022-001
    Significant Deficiency
  • 544503 2022-002
    Significant Deficiency
  • 544504 2022-003
    Significant Deficiency
  • 544505 2022-001
    Significant Deficiency
  • 544506 2022-002
    Significant Deficiency
  • 544507 2022-003
    Significant Deficiency
  • 544508 2022-004
    Significant Deficiency
  • 544509 2022-004
    Significant Deficiency
  • 544510 2022-004
    Significant Deficiency
  • 544511 2022-004
    Significant Deficiency
  • 544512 2022-004
    Significant Deficiency
  • 544513 2022-004
    Significant Deficiency
  • 544514 2022-004
    Significant Deficiency
  • 1120926 2022-001
    Significant Deficiency
  • 1120927 2022-002
    Significant Deficiency
  • 1120928 2022-003
    Significant Deficiency
  • 1120929 2022-001
    Significant Deficiency
  • 1120930 2022-002
    Significant Deficiency
  • 1120931 2022-003
    Significant Deficiency
  • 1120932 2022-001
    Significant Deficiency
  • 1120933 2022-002
    Significant Deficiency
  • 1120934 2022-003
    Significant Deficiency
  • 1120935 2022-001
    Significant Deficiency
  • 1120936 2022-002
    Significant Deficiency
  • 1120937 2022-003
    Significant Deficiency
  • 1120938 2022-001
    Significant Deficiency
  • 1120939 2022-002
    Significant Deficiency
  • 1120940 2022-003
    Significant Deficiency
  • 1120941 2022-001
    Significant Deficiency
  • 1120942 2022-002
    Significant Deficiency
  • 1120943 2022-003
    Significant Deficiency
  • 1120944 2022-001
    Significant Deficiency
  • 1120945 2022-002
    Significant Deficiency
  • 1120946 2022-003
    Significant Deficiency
  • 1120947 2022-001
    Significant Deficiency
  • 1120948 2022-002
    Significant Deficiency
  • 1120949 2022-003
    Significant Deficiency
  • 1120950 2022-004
    Significant Deficiency
  • 1120951 2022-004
    Significant Deficiency
  • 1120952 2022-004
    Significant Deficiency
  • 1120953 2022-004
    Significant Deficiency
  • 1120954 2022-004
    Significant Deficiency
  • 1120955 2022-004
    Significant Deficiency
  • 1120956 2022-004
    Significant Deficiency
  • 1120957 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $276,949
93.053 Nutrition Services Incentive Program $71,464
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $12,442