EIN: 300060631
UEI: RAYGR4XNDW38
Audited by: Moses and Moses CPAs, Inc.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 22, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 22, 2025 (316 days ago).
What is a management decision? →The Uniform Guidance Audit for September 30, 2023 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2024. Cause: Due to the late completion of the September 30, 2023 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: NIA Repeat Finding from Prior Year: Yes Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 30). 25
Show full finding ▾Hide full finding ▴Condition: The Uniform Guidance Audit for September 30, 2023 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2024. Cause: Due to the late completion of the September 30, 2023 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: NIA Repeat Finding from Prior Year: Yes Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 30). 25
Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. The organization is currently procuring, through the formal bid process, qualified firms to conduct the 2024 audit. The FY2024 audit will be submitted to the Federal Audit Clearinghouse (FAG) by MACH's CPA firm as soon as completed and released by the audit firm. The audit firm will begin the FY2024 single program audit as soon as procurement has been completed, and contract signed. MACH will work with the audit firm to assure that all subsequent audits are completed timely.
2022-004
FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
Under 2 CFR Section 200.61, non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Cause: The condition was found to be the result of employee turnover and failure to consistently perform internal controls previously in place to monitor grant billing for third party grant reimbursement for allowable expenditures. Effect or Potential Effect: Loss of revenue if billings are not completed within the time frame allotted by the grants and inaccurate interim financial statements. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 1 out of the 5 reimbursable grants was not billed in a timely manner Repeat Finding from Prior Year: No Recommendation: We recommend that Mid-Alabama Coalition for the Homeless follow their internal control policies on all grants and perform timely billings of contracts through setting a grant billing schedule and review it monthly, in order to assure billings are timely submitted. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan ( see page 28 through 31 ).
Show full finding ▾Hide full finding ▴Finding 2022-004 Internal Control: Material Weakness Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery Award No. and Year: MACH-covid19-ESG-CV1-PY2020 Condition: Under 2 CFR Section 200.61, non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Cause: The condition was found to be the result of employee turnover and failure to consistently perform internal controls previously in place to monitor grant billing for third party grant reimbursement for allowable expenditures. Effect or Potential Effect: Loss of revenue if billings are not completed within the time frame allotted by the grants and inaccurate interim financial statements. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 1 out of the 5 reimbursable grants was not billed in a timely manner Repeat Finding from Prior Year: No Recommendation: We recommend that Mid-Alabama Coalition for the Homeless follow their internal control policies on all grants and perform timely billings of contracts through setting a grant billing schedule and review it monthly, in order to assure billings are timely submitted. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan ( see page 28 through 31 ).
Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. Since the close of the contract year, MACH's Executive Director, accountant, and CPA firm have established a system for coding, submitting, reconciling, and requesting reimbursement from grant funders. Currently, all grant documentation is assembled as transactions occur, and reimbursement requests are submitted to every grant source each month.
The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Show full finding ▾Hide full finding ▴Finding 2022-005 Internal Control over Compliance Requirements: Significant deficiency Program: Emergency Solution Grant ALN No.: 14.231 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: City of Montgomery and ADECA Award No. and Year: Organization wide 2022 Condition: The Uniform Guidance Audit for September 30, 2022 will be completed and submitted to the Federal Audit Clearinghouse after the date of June 30, 2023. Cause: Due to the late completion of the September 30, 2022 audit, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Effect or Potential Effect: The effect is that the compliance requirement to file timely with the Federal Audit Clearing House was not met. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: N/A Repeat Finding from Prior Year: No Recommendation: Mid-Alabama Coalition for the Homeless should have future audits completed timely and filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: Management of Mid-Alabama Coalition for the Homeless concurs with this finding and has provided a response, which is noted in Mid-Alabama Coalition for the Homeless 's Corrective Action Plan (see page 28 through 31).
Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. The FY2022 single program audit will be submitted to the Federal Audit Clearinghouse (FAC} by MACH's CPA firm as soon as completed and released by the audit firm. The audit firm will begin the FY2023 single program audit shortly after the conclusion of the FY22 audit, with submission to the FAC as soon as completed. MACH will work with the audit firm to assure that all subsequent audits are completed timely.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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