EIN: 471606321
UEI: ZP9KTEALKHW3
Audited by: Cleveland Group
Oversight agency: 64 [Department of Veterans Affairs]
View federal awards & risk assessment →
Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 16, 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 April 16, 2026 (136 days ago).
What is a management decision? →Condition During 2024, the Organization’s internal control system was not able to timely and completely reconcile various general ledger account balances or prepare the financial statements. Additionally, audited adjustments were necessary in order to prepare the financial statements in conformity with Generally Accepted Accounting Principles. Criteria The Organization should maintain a level of internal control over financial reporting in order to accurately record, process and summarize data for accurate financial reporting. Effect Inaccurate financial reporting. Recommendation We recommend that the Organization’s management continue to work to ensure that the internal control processes are clearly identified and followed consistently and timely. Management’s Response The Organization has reorganized its management team and finance and accounting functions. In addition, it has hired an experienced accounting firm to assist in account reconciliations, account recording and bookkeeping services. The Organization fully expects to put processes in place for timely and accurate financial reporting. Status Corrective action has been taken.
Show full finding ▾Hide full finding ▴Condition During 2024, the Organization’s internal control system was not able to timely and completely reconcile various general ledger account balances or prepare the financial statements. Additionally, audited adjustments were necessary in order to prepare the financial statements in conformity with Generally Accepted Accounting Principles. Criteria The Organization should maintain a level of internal control over financial reporting in order to accurately record, process and summarize data for accurate financial reporting. Effect Inaccurate financial reporting. Recommendation We recommend that the Organization’s management continue to work to ensure that the internal control processes are clearly identified and followed consistently and timely. Management’s Response The Organization has reorganized its management team and finance and accounting functions. In addition, it has hired an experienced accounting firm to assist in account reconciliations, account recording and bookkeeping services. The Organization fully expects to put processes in place for timely and accurate financial reporting. Status Corrective action has been taken.
We have employed a third-party accounting firm to review and reconcile the accounting records and post necessary bookkeeping entries. Additionally, we have re-organized management and responsibility to ensure timely and effective record keeping.
2024-002 Timely submission of Single Audit Report Condition Under the Uniform Guidance, single audits are due nine months after the end of the organization's fiscal year. Criteria Controls should be established to ensure that the Organization can complete the required audit and reporting in a reasonable time to allow for timely filing. Cause Inadequate controls to ensure compliance with annual federal awards reporting requirements resulted in delayed submission of single audit reports for the year ended December 31, 2024. Effect Delayed submission of single audit report for the year ended December 31, 2024. Recommendation The Organization needs to improve internal controls to ensure timely resolution of accounting issues and timely completion of financial statements. Management's Response The Organization has reorganized its management team and accounting functions. We fully expect to complete future audits and single audit submission in the allotted time period. Status Corrective action has been taken.
Show full finding ▾Hide full finding ▴2024-002 Timely submission of Single Audit Report Condition Under the Uniform Guidance, single audits are due nine months after the end of the organization's fiscal year. Criteria Controls should be established to ensure that the Organization can complete the required audit and reporting in a reasonable time to allow for timely filing. Cause Inadequate controls to ensure compliance with annual federal awards reporting requirements resulted in delayed submission of single audit reports for the year ended December 31, 2024. Effect Delayed submission of single audit report for the year ended December 31, 2024. Recommendation The Organization needs to improve internal controls to ensure timely resolution of accounting issues and timely completion of financial statements. Management's Response The Organization has reorganized its management team and accounting functions. We fully expect to complete future audits and single audit submission in the allotted time period. Status Corrective action has been taken.
We have employed a third-party accounting firm to review and reconcile the accounting records and post necessary bookkeeping entries. Additionally, we have re-organized management and responsibility to ensure timely and effective record keeping. This will ensure the audit and single audit is conducted much earlier in the year and all reporting is submitted timely.
2024-003 Schedule of Expenditures of Federal Awards Condition The Organization did not prepare a Schedule of Expenditures of Federal Awards (“SEFA”) for the year ended December 31, 2024. Criteria Per the 2 CFR 200.510(b), auditees must prepare a SEFA for the period covered by the financial statements. Cause The Organization did not have adequate internal controls in place or assign responsibility for preparing the SEFA. Effect Without the SEFA the auditee was not in compliance with the Uniform Guidance reporting requitements. Recommendation We recommend that management establish and implement procedures to ensure that all federal expenditures are identified, tracked, and summarized timely. The auditee should assign responsibility to a qualified individual to prepare the SEFA and reconcile it to the underlying accounting records. Managements Response The Organization has reorganized its management team and accounting functions. We have implemented policies and procedures in order to prepare the SEFA. Status Corrective action has been taken.
Show full finding ▾Hide full finding ▴2024-003 Schedule of Expenditures of Federal Awards Condition The Organization did not prepare a Schedule of Expenditures of Federal Awards (“SEFA”) for the year ended December 31, 2024. Criteria Per the 2 CFR 200.510(b), auditees must prepare a SEFA for the period covered by the financial statements. Cause The Organization did not have adequate internal controls in place or assign responsibility for preparing the SEFA. Effect Without the SEFA the auditee was not in compliance with the Uniform Guidance reporting requitements. Recommendation We recommend that management establish and implement procedures to ensure that all federal expenditures are identified, tracked, and summarized timely. The auditee should assign responsibility to a qualified individual to prepare the SEFA and reconcile it to the underlying accounting records. Managements Response The Organization has reorganized its management team and accounting functions. We have implemented policies and procedures in order to prepare the SEFA. Status Corrective action has been taken.
We have employed a third-party accounting firm to review and reconcile the accounting records and post necessary bookkeeping entries. Additionally, we have re-organized management and responsibility to ensure timely and effective record keeping. This will ensure timely preparation of the SEFA and we will submit the SEFA to the auditor.
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.
Browse other Single Audit organizations in Georgia →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
