EIN: 581054331
UEI: H271DC7MRMF3
Audited by: Carr, Riggs and Ingram, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2025 (333 days ago).
What is a management decision? →The documentation related to one unit of service was not maintained; and therefore, no documentation of controls over the allowable activity requirement. In addition, the form was not included in the reporting package. Effect: The inconsistent implementation of the controls could result in unallowable activities or incorrect reporting related to the federal program. Cause: The controls over the maintenance of the supporting documentation were implemented inconsistently. Known and Likely Questioned Costs: None Perspective: This finding does not represent a systematic problem. Repeat Finding: No Recommendation: We recommend the Agency ensure the current controls be implemented consistently and consider implementing additional controls to ensure all program activities are allowable, and the reporting is accurately completed.
Show full finding ▾Hide full finding ▴2024-001 Unit of Service Documentation – Internal Controls over Activities Allowed and Reporting (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Health and Human Services FALN: 93.597 Federal Award Identification Numbers: 42700-401-0001077629, 42700-401-0000112068 Pass Through Entity: Georgia Department of Human Services Award Year: 2022-2023, 2023-2024 Criteria: Under 2 CFR Section 200.303(a), 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 statues, regulations, and the terms and conditions of the award. Condition: The documentation related to one unit of service was not maintained; and therefore, no documentation of controls over the allowable activity requirement. In addition, the form was not included in the reporting package. Effect: The inconsistent implementation of the controls could result in unallowable activities or incorrect reporting related to the federal program. Cause: The controls over the maintenance of the supporting documentation were implemented inconsistently. Known and Likely Questioned Costs: None Perspective: This finding does not represent a systematic problem. Repeat Finding: No Recommendation: We recommend the Agency ensure the current controls be implemented consistently and consider implementing additional controls to ensure all program activities are allowable, and the reporting is accurately completed.
Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimum seventy-five documents and attachments per invoice. To minimize the risk of omitting required documentation, the Director or designated staff will review the invoice package prior to submission to the funder and an invoice checklist task will be developed and completed. Contact person(s) responsible for corrective action: Schwanna C. Lakine The anticipated completion date is June 30, 2025.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
The annual FFR due December 30, 2020 was filed on July 2, 2021. The bi-annual PPR due October 30, 2020 was filed on December 22, 2020. The bi-annual PPR due April 30, 2021 was filed on May 13, 2021. Questions Costs: None noted Effect: Failure to file reports timely could result in noncompliance with regulations and withdrawal of funding. Cause: The annual report was filed late due to an error within the HHS Payment Management System (PMS). Additionally, the turnover within the accounting, fund development, and program departments contributed to the delay. The PMS system has been updated so that the annual report includes current drawdowns for the reporting period. Complying with the PMS reporting would lead to inaccurate reporting. The Agency decided not to submit the report until the report reflected the correct amount. It took them some time to determine what was occurring and resolve the issue. Recommendation: We recommend prioritizing the resolution of any discrepancies in the future in order to file all reports timely and implement controls to ensure all reports are filed timely.
Show full finding ▾Hide full finding ▴2021-001 ? Transitional Living for Homeless Youth ? CFDA No. 93.550- Reporting ? Internal Control (Significant Deficiency) Grant No. 90CX7319-01-00 and 90CX7319-02-00 Passed through from Administration for Children and Families ? Family and Youth Services Bureau (ACYF) Grant Period: Years Ended September 30, 2020 and September 30, 2021 Criteria: 2 CFR 200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal statutes, regulations, and terms and conditions of Federal awards. Annual Federal Financial Reporting (FFR) report is required to be submitted by December 30th and the bi-annual Program Progress Report (PPR) is due 30 days after the end of the second and fourth quarter of the budget period. Condition: The annual FFR due December 30, 2020 was filed on July 2, 2021. The bi-annual PPR due October 30, 2020 was filed on December 22, 2020. The bi-annual PPR due April 30, 2021 was filed on May 13, 2021. Questions Costs: None noted Effect: Failure to file reports timely could result in noncompliance with regulations and withdrawal of funding. Cause: The annual report was filed late due to an error within the HHS Payment Management System (PMS). Additionally, the turnover within the accounting, fund development, and program departments contributed to the delay. The PMS system has been updated so that the annual report includes current drawdowns for the reporting period. Complying with the PMS reporting would lead to inaccurate reporting. The Agency decided not to submit the report until the report reflected the correct amount. It took them some time to determine what was occurring and resolve the issue. Recommendation: We recommend prioritizing the resolution of any discrepancies in the future in order to file all reports timely and implement controls to ensure all reports are filed timely.
Grantee Response and Corrective Action Plan: The finance team resolved the issues related to the discrepancy within PMS. Additionally, the finance team put reporting dates on their monthly close calendar and meet monthly with program managers and Fund Development to discuss program and financial aspects of all grants. An additional staff has been trained on PMS and its reporting. The name of the contact person responsible for corrective action: Schwanna C. Lakine. The anticipated completion date for the corrective action: December 31, 2022.
The Agency does not separately track the matching expenses required by the grant. Questions Costs: None noted Effect: Without proper records, the Agency cannot determine whether they have met the matching requirement. Cause: The Agency has poorly designed procedures for tracking matching requirements. Recommendation: We recommend the Agency implement procedures to properly track the matching expenses for each grant.
Show full finding ▾Hide full finding ▴2021-002 ? Transitional Living for Homeless Youth ? CFDA No. 93.550- Matching ? Internal Control (Material Weakness) Grant No. 90CX7319-01-00 and 90CX7319-02-00 Passed through from Administration for Children and Families ? Family and Youth Services Bureau (ACYF) Grant Period: Years Ended September 30, 2020 and September 30, 2021 Criteria: 2 CFR 200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal statutes, regulations, and terms and conditions of Federal awards. 2 CFR 200.306(a) requires that all amounts used as matching funds and contributions must be verifiable from the non-Federal entity?s records. Condition: The Agency does not separately track the matching expenses required by the grant. Questions Costs: None noted Effect: Without proper records, the Agency cannot determine whether they have met the matching requirement. Cause: The Agency has poorly designed procedures for tracking matching requirements. Recommendation: We recommend the Agency implement procedures to properly track the matching expenses for each grant.
Grantee Response and Corrective Action Plan: The Agency has met the matching requirement amount required for the ACYF grant, which supports the Second Chance Home program. The Agency will record the related match expenses to the ACYF grant cost center/program code so that the matching compliance can be easily determined. Additionally, the program, fund development, and finance staff have been informed about this guidance. The name of the contact person responsible for corrective action: Schwanna C. Lakine. The anticipated completion date for the corrective action: December 31, 2022.
FAC accepted this audit on May 10, 2021 — management decision was due November 10, 2021.
The Agency maintains a schedule of expenditures incurred on the contract that reconciles to the general ledger. The Agency uses the schedule to determine the amount to bill on the contract. During the fiscal year, the Agency included duplicate expenditures and expenditures outside of the contract period when determining the amount to bill resulting in billing of unallowable costs at June 30, 2020. Subsequent to year ended June 30, 2020, the Agency drew down these unallowable costs. Questions Costs: The unallowable costs billed were $8,504. Effect: Failure to properly reconcile actual expenses per the general ledger to amounts billed could result in an accumulative under or over billing for the contract period and noncompliance with regulations. Cause: Reconciliation of amounts billed to actual expenditures incurred on the ACYF contract were not closely reviewed for errors resulting in unallowable costs billed. Recommendation: We recommend procedures be implemented to ensure the expenditure schedule reconciles to actual expenditures incurred per the general ledger and is reviewed and approved by accounting supervisor prior to billing and drawing down any funds.
Show full finding ▾Hide full finding ▴2020-002 ? Transitional Living for Homeless Youth ? CFDA No. 93.550- Reconciliation of Billings to General Ledger - Internal Control (Material Weakness) Grant No. 90CX7319-01-00 Passed through from Administration for Children and Families ? Family and Youth Services Bureau (ACYF) Grant Period: Year Ended September 29, 2020 Criteria: Regulations require internal controls be designed to reasonably ensure compliance with regulations and terms and conditions of the Federal award. Condition: The Agency maintains a schedule of expenditures incurred on the contract that reconciles to the general ledger. The Agency uses the schedule to determine the amount to bill on the contract. During the fiscal year, the Agency included duplicate expenditures and expenditures outside of the contract period when determining the amount to bill resulting in billing of unallowable costs at June 30, 2020. Subsequent to year ended June 30, 2020, the Agency drew down these unallowable costs. Questions Costs: The unallowable costs billed were $8,504. Effect: Failure to properly reconcile actual expenses per the general ledger to amounts billed could result in an accumulative under or over billing for the contract period and noncompliance with regulations. Cause: Reconciliation of amounts billed to actual expenditures incurred on the ACYF contract were not closely reviewed for errors resulting in unallowable costs billed. Recommendation: We recommend procedures be implemented to ensure the expenditure schedule reconciles to actual expenditures incurred per the general ledger and is reviewed and approved by accounting supervisor prior to billing and drawing down any funds.
Grantee Response: ? The finance team continues to foster an accounting structure that promotes easy grant reporting, such as assigning one cost center to a grant. ? Policies and procedures have been updated to require that all notice of award/agreements and approved budgets be submitted to finance. The information is also shared with the managers. ? During 2020, the organization adopted an accounting policy to promote monthly reconciliations of the general ledger and grant activity. Each accounting staff has been assigned specific accounts to reconcile each month. ? The finance team and managers meet monthly to review program financial transactions and financial reports, discuss program outcomes/deliverables, reporting deadlines, and the notice of award, etc. These meetings have been helpful for the finance team to understand programs and programs understand their financials. ? The Agency hired an accounting manager in September 2020, which will result in additional oversight to maximize reconciliations and financial reporting accuracy. In addition, the organization plans on hiring an additional accounting staff to focus on grant activities. ? Grant management training will expand to include program managers. ? The finance staff will have a performance goal, if applicable, that addresses the audit feedback.
FAC accepted this audit on May 29, 2020 — management decision was due November 29, 2020.
The Agency maintains a schedule of expenditures incurred on the contract that reconciles to the general ledger. The Agency uses the schedule to determine the amount to draw down on the contract. During the fiscal year, the Agency included duplicate expenditures when determining the amount to draw down resulting in excess funds drawn down that were not based on actual expenditures incurred and not expended within 3 days of drawing down the funds. Questions Costs/Effect: The excess funds drawn down were $114,380. Cause: Duplicate expenditures were inadvertently included in the amounts drawn down due to expense reclassification entries resulting in expenses included twice in the expenditures schedule. Recommendation: We recommend procedures be implemented to ensure the expenditure schedule reconciles to actual expenditures incurred per the general ledger and is reviewed and approved by accounting supervisor prior to drawing down any funds.
Show full finding ▾Hide full finding ▴2019-002 ? Substance Abuse and Mental Health (SAMHSA)? CFDA No. 93.243 (Material Weakness) Grant No. 1H79SM063359-01 and H79SM063359-02 Passed through from Substance Abuse and Mental Health Services Administration Center Grant Period: Year Ended September 29, 2018 and Year Ended September 29, 2019 Criteria: The SAMHSA contract requires the Agency to drawdown funds as expenditures are incurred and permits advance drawdowns for expenditures to be made within 3 days from drawing down the funds. Condition: The Agency maintains a schedule of expenditures incurred on the contract that reconciles to the general ledger. The Agency uses the schedule to determine the amount to draw down on the contract. During the fiscal year, the Agency included duplicate expenditures when determining the amount to draw down resulting in excess funds drawn down that were not based on actual expenditures incurred and not expended within 3 days of drawing down the funds. Questions Costs/Effect: The excess funds drawn down were $114,380. Cause: Duplicate expenditures were inadvertently included in the amounts drawn down due to expense reclassification entries resulting in expenses included twice in the expenditures schedule. Recommendation: We recommend procedures be implemented to ensure the expenditure schedule reconciles to actual expenditures incurred per the general ledger and is reviewed and approved by accounting supervisor prior to drawing down any funds.
Grantee Response and Corrective Action Plan: The drawdown of the expenses was primarily due to the duplication of expenses in the prepared schedule of program expenses. After hiring of the new CFO, the agency began recording the expenses for the program to one cost center/program code. In the prior year, the expenses were coded to several cost centers/program codes. As a result, the accounting software will clearly show the transactions of the report in one cost center so that it should be easier to identify duplicate transactions. Also, the newly hired staff has experience in grant management and has participated in grant management webinars and also participates in the funder?s update webinars to ensure understanding of grant management. The finance team now meets with the program manager monthly to review transactions, discuss program outcomes, reporting deadlines, and the notice of awards, etc. Moreover, a finance staff has the monthly responsibility of reconciling grants receivable so that the agency will be able to minimize the likelihood of excess drawdown of funds. To promote transparency and full accountability, the finance staff, program manager, finance committee, and the Board have been informed of this finding. The agency strongly believes that the above changes will correct this error.
FAC accepted this audit on February 23, 2017 — management decision was due August 23, 2017.
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