EIN: 581111978
UEI: FNYTPVGUCJG5
Audited by: Robert Baker & Associates, CPAs
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 19, 2026. 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 August 19, 2026 (21 days ago).
What is a management decision? →FAC accepted this audit on January 24, 2025 — management decision was due July 24, 2025.
For the fiscal year ended June 30, 2024, an individual that was selected as part of our testing and participated in the program did not meet the eligibility requirements per the Uniform Guidance. Cause: For the fiscal year ended June 30, 2024, the Special Supplementary Nutrition Program for Women, Infants, and Children staff did not adhere to the eligibility guidelines for the individual that was allowed to participate in the program. Effect: For the fiscal year ended June 30, 2024, an individual participated in the Special Supplementary Nutrition Program for Women, Infants and Children that was not eligible. Recommendations: We recommend that proper internal controls over compliance be put in place to verify that all individuals meet the eligibility requirements prior to participating in the program. View of Responsible Officials and Planned Corrective Actions: Management agrees with the auditor’s recommendation and has developed an action plan to ensure that these controls are in place.
Show full finding ▾Hide full finding ▴Eligibility of Participants of the Special Supplementary Nutrition Program for Women, Infants, and Children Criteria: The individuals that participate in the Special Supplementary Nutrition Program for Women, Infants, and Children must meet the eligibility requirements per the Uniform Guidance. Condition: For the fiscal year ended June 30, 2024, an individual that was selected as part of our testing and participated in the program did not meet the eligibility requirements per the Uniform Guidance. Cause: For the fiscal year ended June 30, 2024, the Special Supplementary Nutrition Program for Women, Infants, and Children staff did not adhere to the eligibility guidelines for the individual that was allowed to participate in the program. Effect: For the fiscal year ended June 30, 2024, an individual participated in the Special Supplementary Nutrition Program for Women, Infants and Children that was not eligible. Recommendations: We recommend that proper internal controls over compliance be put in place to verify that all individuals meet the eligibility requirements prior to participating in the program. View of Responsible Officials and Planned Corrective Actions: Management agrees with the auditor’s recommendation and has developed an action plan to ensure that these controls are in place.
Corrective Action Plan: Immediate action for correcting the error was taken August 29, 2024. The error occurred when the WIC Program Assistant entered income in the GA-WIC system. The correct income amounts were entered in GA-WIC for the required four weeks of pay, however, the GA-WIC system defaults to five rows for income entries and the WIC Program Assistant failed to remove the fifth row. This oversight resulted in GA-WIC producing an incorrect income calculation. The error was brought to the attention of the WIC Program Assistant. The employee was knowledgeable of the requirement to remove the fifth row and acknowledged the error. The WIC participant was contacted, informed of the error, and was issued a Notice of Termination. Record reviews, including income eligibility, are monitored by district WIC staff in clinic reviews at least annually. An email was sent to GA WIC requesting a system change to decrease the default income rows and allow staff to add rows as needed. Anticipated Completion Date: Completed August 29, 2024.
FAC accepted this audit on February 14, 2024 — management decision was due August 14, 2024.
FAC accepted this audit on February 14, 2023 — management decision was due August 14, 2023.
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
FAC accepted this audit on February 2, 2021 — management decision was due August 2, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on March 1, 2018 — management decision was due September 1, 2018.
FAC accepted this audit on January 30, 2017 — management decision was due July 30, 2017.
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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