EIN: 580975667
UEI: SEQLNHAX6KZ3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2023. 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 December 29, 2023 (968 days ago).
What is a management decision? →2022-001 ? CURRENT YEAR FINDING: COMPLIANCE (Level of effort) Criteria In accordance with grant requirements identified in the grant contacts, the Organization is required to remit timely payments for participants under the standard of promptness requirements. Program applicants were paid outside the 30 calendar day period for regular applications and for crisis applications payments were outside the 10 day period. Condition During the audit engagement, the auditor discovered the Organization did not meet the grantor?s requirement for submitting timely payments to program applicants under the standard of promptness. Cause Staff members were not adequately trained on the program rules and regulations within the standard of promptness requirements. Effect The result of this condition is the Organization did not remit timely payments to applicants which could cause undue hardship to those applicants. Recommendations Auditor recommends the Organization host regular training sessions for new and current staff members for meeting the grant rules, regulations and guidelines. View of Responsible Individuals The staff of the Organization have worked diligently to train and develop staff member skills and understanding of each grant in order to meet the standard of promptness as well as all other rules and regulations. A corrective action plan was submitted to the Georgia Department of Family & Children Services.
Show full finding ▾Hide full finding ▴2022-001 ? CURRENT YEAR FINDING: COMPLIANCE (Level of effort) Criteria In accordance with grant requirements identified in the grant contacts, the Organization is required to remit timely payments for participants under the standard of promptness requirements. Program applicants were paid outside the 30 calendar day period for regular applications and for crisis applications payments were outside the 10 day period. Condition During the audit engagement, the auditor discovered the Organization did not meet the grantor?s requirement for submitting timely payments to program applicants under the standard of promptness. Cause Staff members were not adequately trained on the program rules and regulations within the standard of promptness requirements. Effect The result of this condition is the Organization did not remit timely payments to applicants which could cause undue hardship to those applicants. Recommendations Auditor recommends the Organization host regular training sessions for new and current staff members for meeting the grant rules, regulations and guidelines. View of Responsible Individuals The staff of the Organization have worked diligently to train and develop staff member skills and understanding of each grant in order to meet the standard of promptness as well as all other rules and regulations. A corrective action plan was submitted to the Georgia Department of Family & Children Services.
Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2022-001 COMPLIANCE (Level of Effort) Recommendations Auditor recommends the Organization have regularly scheduled training for staff on grant requirements under the standard of promptness in order to make payments to applicants within 30 days for regular applications and 10 days for crisis applications. Name and Contact Information for Responsible Parties CSRA Economic Opportunity Authority Attention: Ms. Mary Harrison 1261 Greene Street Augusta, Georgia 30901 Phone: 706. 722-0493 Corrective Action The Organization?s will continue to train multiple staff members on the necessary grant rules and regulations and develop internal controls for remitting participants payments within the 30 day and 10 day requirement. The Organization submitted a corrective action plan to the Georgia Department of Family and Children Services on November 23, 2021 for this finding in the prior year. The Organization will follow up with the Georgia Department of Family and Children Services for the fiscal year September 30, 2022.
2021-003
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
Department of Health and Human Services Community Services Block Grant CFDA #93.569 2021-001 ? CURRENT YEAR FINDING: COMPLIANCE (Special Test and Provisions) Criteria In accordance with grant requirements identified in contract the grant contacts, the Organization is required to maintain a tri-partite board member structure. In accordance with requirements within the Uniform Guidance, the auditor is required to provide notification of any findings of noncompliance with grant requirements. Condition During the audit engagement, the auditor discovered the Organization did not meet the grantor?s requirement that one-third of the members be elected representative in the community. Three (3) vacancies existed during the fiscal year, one within the elected public officials sector, one within the low-income representatives sector and one within the private representatives sector. Cause Board roster was not maintained in a timely manner creating member vacancies. Effect The result of this condition is the Organization did not meet their required board member tri-partite compliance requirements. Recommendations Auditor recommends the Organization update and maintain a working board roster with term expirations in order for board members to be voted on in a timely manner to meet compliance requirements. View of Responsible Individuals The staff of the Organization have worked diligently to maintain board roster, communicate with the board of upcoming terms that will expire and recruit the necessary board members to ensure the tri-partite is maintained. A corrective action plan was submitted to the Georgia Department of Family & Children Services on November 23, 2021.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Community Services Block Grant CFDA #93.569 2021-001 ? CURRENT YEAR FINDING: COMPLIANCE (Special Test and Provisions) Criteria In accordance with grant requirements identified in contract the grant contacts, the Organization is required to maintain a tri-partite board member structure. In accordance with requirements within the Uniform Guidance, the auditor is required to provide notification of any findings of noncompliance with grant requirements. Condition During the audit engagement, the auditor discovered the Organization did not meet the grantor?s requirement that one-third of the members be elected representative in the community. Three (3) vacancies existed during the fiscal year, one within the elected public officials sector, one within the low-income representatives sector and one within the private representatives sector. Cause Board roster was not maintained in a timely manner creating member vacancies. Effect The result of this condition is the Organization did not meet their required board member tri-partite compliance requirements. Recommendations Auditor recommends the Organization update and maintain a working board roster with term expirations in order for board members to be voted on in a timely manner to meet compliance requirements. View of Responsible Individuals The staff of the Organization have worked diligently to maintain board roster, communicate with the board of upcoming terms that will expire and recruit the necessary board members to ensure the tri-partite is maintained. A corrective action plan was submitted to the Georgia Department of Family & Children Services on November 23, 2021.
Department of Health and Human Services Community Services Block Grant CFDA #93.569 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2021-001 COMPLIANCE (Special Test and Provisions) Recommendations Auditor recommends the Organization work with current board members and maintain updated board roster to ensure vacancies are filled in a timely manner. Name and Contact Information for Responsible Parties CSRA Economic Opportunity Authority Attention: Ms. Mary Harrison 1261 Greene Street Augusta, Georgia 30901 Phone: 706. 722-0493 Corrective Action The Organization will continue to monitor and report their board roster to management and the board of directors on a regular basis. The Organization submitted a corrective action plan to the Georgia Department of Family and Children Services on November 23, 2021.
Department of Health and Human Services Community Services Block Grant CFDA #93.569 2020-002 ? CURRENT YEAR FINDING: COMPLIANCE (Reporting) Criteria In accordance with grant requirements identified in contract the Organization is required to submit the audited financial statement report and compliance report under the Uniform Guidance within the specified timeframe. Condition During the audit engagement, the auditor discovered the Organization did not timely submit the audit report as stipulated in the grant contracts. Cause The Organization was required to engage a new audit firm for the fiscal year end September 30, 2021 audit due to extenuating circumstances with staffing of the Finance director and Executive Director. Effect The audit report was not submitted in a timely manner and noted on the sub-recipient monitoring report. Recommendations Auditor recommends the Organization have additional staff members trained with in the finance department and executive management in order to provide assistance if such staffing restraints were to occur again. View of Responsible Individuals The Organization fiscal officer was responsible to submit and maintain various reports for the audit process. When the fiscal officer became ill and subsequently passed away, no one was aware that these reports were not up to date and readily available for the auditors. Additionally, the Executive Director retired which exacerbated the situation in providing the necessary information to auditors. Upon notification the Organization appointed an interim Executive Director and employed the audit firm to conduct the internal reports and accounting documentation. The Organization also issued an RFP for a new audit firm for the external auditor. The audit has, as of the date of this audit letter been submitted to the various necessary regulatory agencies. A corrective action plan was submitted to the Georgia Department of Family & Children Services on November 23, 2021.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Community Services Block Grant CFDA #93.569 2020-002 ? CURRENT YEAR FINDING: COMPLIANCE (Reporting) Criteria In accordance with grant requirements identified in contract the Organization is required to submit the audited financial statement report and compliance report under the Uniform Guidance within the specified timeframe. Condition During the audit engagement, the auditor discovered the Organization did not timely submit the audit report as stipulated in the grant contracts. Cause The Organization was required to engage a new audit firm for the fiscal year end September 30, 2021 audit due to extenuating circumstances with staffing of the Finance director and Executive Director. Effect The audit report was not submitted in a timely manner and noted on the sub-recipient monitoring report. Recommendations Auditor recommends the Organization have additional staff members trained with in the finance department and executive management in order to provide assistance if such staffing restraints were to occur again. View of Responsible Individuals The Organization fiscal officer was responsible to submit and maintain various reports for the audit process. When the fiscal officer became ill and subsequently passed away, no one was aware that these reports were not up to date and readily available for the auditors. Additionally, the Executive Director retired which exacerbated the situation in providing the necessary information to auditors. Upon notification the Organization appointed an interim Executive Director and employed the audit firm to conduct the internal reports and accounting documentation. The Organization also issued an RFP for a new audit firm for the external auditor. The audit has, as of the date of this audit letter been submitted to the various necessary regulatory agencies. A corrective action plan was submitted to the Georgia Department of Family & Children Services on November 23, 2021.
Department of Health and Human Services Community Services Block Grant CFDA #93.569 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2021-002 COMPLIANCE (Reporting) Recommendations Auditor recommends the Organization have more than one person with access and knowledge of the fiscal department in order to maintain and update the accounting and financial reports in order to provide those reports to the externa auditor. This will aide in timely submission of the financial audit to federal and state regulatory agencies. Name and Contact Information for Responsible Parties CSRA Economic Opportunity Authority Attention: Ms. Mary Harrison 1261 Greene Street Augusta, Georgia 30901 Phone: 706. 722-0493 Corrective Action The Organization?s will continue to train multiple staff members on the necessary accounting and financial reporting in order to submit documents to external auditors in a timely manner. The Organization submitted a corrective action plan to the Georgia Department of Family and Children Services on November 23, 2021
Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 2021-003 ? CURRENT YEAR FINDING: COMPLIANCE (Level of effort) Criteria In accordance with grant requirements identified in the grant contacts, the Organization is required to remit timely payments for participants under the standard of promptness requirements. Program applicants were paid outside the 30 calendar day period for regular applications and for crisis applications payments were outside the 10 day period. Condition During the audit engagement, the auditor discovered the Organization did not meet the grantor?s requirement for submitting timely payments to program applicants under the standard of promptness. Cause Staff members were not adequately trained on the program rules and regulations within the standard of promptness requirements. Effect The result of this condition is the Organization did not remit timely payments to applicants which could cause undue hardship to those applicants. Recommendations Auditor recommends the Organization host regular training sessions for new and current staff members for meeting the grant rules, regulations and guidelines. View of Responsible Individuals The staff of the Organization have worked diligently to train and develop staff member skills and understanding of each grant in order to meet the standard of promptness as well as all other rules and regulations. A corrective action plan was submitted to the Georgia Department of Family & Children Services on November 23, 2021.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 2021-003 ? CURRENT YEAR FINDING: COMPLIANCE (Level of effort) Criteria In accordance with grant requirements identified in the grant contacts, the Organization is required to remit timely payments for participants under the standard of promptness requirements. Program applicants were paid outside the 30 calendar day period for regular applications and for crisis applications payments were outside the 10 day period. Condition During the audit engagement, the auditor discovered the Organization did not meet the grantor?s requirement for submitting timely payments to program applicants under the standard of promptness. Cause Staff members were not adequately trained on the program rules and regulations within the standard of promptness requirements. Effect The result of this condition is the Organization did not remit timely payments to applicants which could cause undue hardship to those applicants. Recommendations Auditor recommends the Organization host regular training sessions for new and current staff members for meeting the grant rules, regulations and guidelines. View of Responsible Individuals The staff of the Organization have worked diligently to train and develop staff member skills and understanding of each grant in order to meet the standard of promptness as well as all other rules and regulations. A corrective action plan was submitted to the Georgia Department of Family & Children Services on November 23, 2021.
Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2021-003 COMPLIANCE (Level of Effort) Recommendations Auditor recommends the Organization have regularly scheduled training for staff on grant requirements under the standard of promptness in order to make payments to applicants within 30 days for regular applications and 10 days for crisis applications. Name and Contact Information for Responsible Parties CSRA Economic Opportunity Authority Attention: Ms. Mary Harrison 1261 Greene Street Augusta, Georgia 30901 Phone: 706. 722-0493 Corrective Action The Organization?s will continue to train multiple staff members on the necessary grant rules and regulations and develop internal controls for remitting participants payments within the 30 day and 10 day requirement. The Organization submitted a corrective action plan to the Georgia Department of Family and Children Services on November 23, 2021
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 2022.
Department of Health and Human Services Head Start Program CFDA # 93.600 2020-001 - CURRENT YEAR FINDING: COMPLIANCE {LEVEL OF EFFORT) Criteria In accordance with grant requirements identified in contract 04CH011153-01-00, the Agency has an enrollment requirement of 1413 students. In accordance with requirements within the Uniform Guidance, the auditor is required to provide notification of any findings of noncompliance with grant requirements. Condition During the audit engagement the auditor discovered the Agency did not meet the grantor's requirement that 1413 students be enrolled in the Head Start program during the program period for contract 04CH011153-0l-00. Cause Due to fluctuations in enrollment throughout the program period and not maintaining the required enrollment. the Agency did not meet the enrollment requirement of 1413 students.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Head Start Program CFDA # 93.600 2020-001 - CURRENT YEAR FINDING: COMPLIANCE {LEVEL OF EFFORT) Criteria In accordance with grant requirements identified in contract 04CH011153-01-00, the Agency has an enrollment requirement of 1413 students. In accordance with requirements within the Uniform Guidance, the auditor is required to provide notification of any findings of noncompliance with grant requirements. Condition During the audit engagement the auditor discovered the Agency did not meet the grantor's requirement that 1413 students be enrolled in the Head Start program during the program period for contract 04CH011153-0l-00. Cause Due to fluctuations in enrollment throughout the program period and not maintaining the required enrollment. the Agency did not meet the enrollment requirement of 1413 students.
The Agency will continue to monitor and report their enrollment totals to management and the board of directors on a regular basis. The Agency will work with local community leaders. school boards and other Agencies to seek to increase its enrollment numbers. The Agency will continue to advertise with local outlets to help get the student enrollment to the grant required totals.
2019-001
Department of Health and Human Services Head Start Program CFDA # 93.600 2020-002 - CURRENT YEAR FINDING: COMPLIANCE (REPORTING) In accordance with grant requirements identified in contract 04CH011153-01-00, the Agency is required to submit periodic performance reports (SF-425 and SF-429) through Payment Management Systems to update the Grantor on their program expenditures. Condition During the audit engagement, the auditor discovered the Agency did not timely submit the periodic performance reports (SF-425 and SF-429) in accordance with Head Start Program Guideline during the program period for contract 04CH01l153-01-00. Cause Those periodic perfom1ance reports were the responsibility of the fiscal officer who was the only person who had access to submit those report through the Payment Management System Software. The fiscal officer did prepare hand written copies of those reports and provided those reports to the executive director for review and signature, but failed to log in and complete the submission of those reports. This was not discovered until after the fiscal officer passed away and the contract administrator advised the Head Start Director these reports were delinquent. Consequently, we were unable to determine why these reports were not submitted electronically as we were unable to inquire of the fiscal officer due to her passing.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Head Start Program CFDA # 93.600 2020-002 - CURRENT YEAR FINDING: COMPLIANCE (REPORTING) In accordance with grant requirements identified in contract 04CH011153-01-00, the Agency is required to submit periodic performance reports (SF-425 and SF-429) through Payment Management Systems to update the Grantor on their program expenditures. Condition During the audit engagement, the auditor discovered the Agency did not timely submit the periodic performance reports (SF-425 and SF-429) in accordance with Head Start Program Guideline during the program period for contract 04CH01l153-01-00. Cause Those periodic perfom1ance reports were the responsibility of the fiscal officer who was the only person who had access to submit those report through the Payment Management System Software. The fiscal officer did prepare hand written copies of those reports and provided those reports to the executive director for review and signature, but failed to log in and complete the submission of those reports. This was not discovered until after the fiscal officer passed away and the contract administrator advised the Head Start Director these reports were delinquent. Consequently, we were unable to determine why these reports were not submitted electronically as we were unable to inquire of the fiscal officer due to her passing.
The Agency's Policy going forward is that no less than two (preferably three) staff members will have access to the Payment Management System Electronic Platform and each will be monitoring the Agency's reporting requirement regularly. The Agency will also set reminder dates in electronic calendar and task listing to remind them of the required reporting dates.
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
Criteria - In accordance with grant requirements identified in contract 04CH4721-04, the Agency has an enrollment requirement of 1,413 students. In accordance with requirements within the Uniform Guidance, the auditor is required to provide notification of any findings of noncompliance with grant requirements. Condition - During the audit engagement, the auditor discovered the Agency did not meet the grantor's requirement that 1,413 students be enrolled in the Head Start program during the program period for contract 04CH4721-04. Cause - Due to fluctuations in enrollment throughout the program period and not maintaining the required enrollment, the Agency did not meet the enrollment requirement of 1,413 students. Effect - The result of this condition is the Agency did not meet their required enrollment by twelve (12) students.
Show full finding ▾Hide full finding ▴Criteria - In accordance with grant requirements identified in contract 04CH4721-04, the Agency has an enrollment requirement of 1,413 students. In accordance with requirements within the Uniform Guidance, the auditor is required to provide notification of any findings of noncompliance with grant requirements. Condition - During the audit engagement, the auditor discovered the Agency did not meet the grantor's requirement that 1,413 students be enrolled in the Head Start program during the program period for contract 04CH4721-04. Cause - Due to fluctuations in enrollment throughout the program period and not maintaining the required enrollment, the Agency did not meet the enrollment requirement of 1,413 students. Effect - The result of this condition is the Agency did not meet their required enrollment by twelve (12) students.
The Agency will continue to work diligently to recruit eligible children. Time limits for bus rides impacts our ability to reach children who resides further away from centers. We are looking at slots conversion in some sites and additional partnership to assist with enrollment issues. This process will be monitored regularly. Enrollment opportunities will be afforded to children who are from families that have income up to 130% of poverty.
2018-001
FAC accepted this audit on July 11, 2019 — management decision was due January 11, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on April 9, 2018 — management decision was due October 9, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on February 19, 2017 — management decision was due August 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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