EIN: 582238354
UEI: J2X5HKUAWZH2
Audited by: Smith & Howard
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 December 18, 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 June 18, 2026 (74 days ago).
What is a management decision? →FAC accepted this audit on February 12, 2025 — management decision was due August 12, 2025.
During our testing, we noted invoices that lacked proper review documentation. Context: Of the 50 selections we tested across both major federal programs, we noted 23 did not have evidence of review and approval. Effect: Costs could be charged to federal programs which are unallowed due to lack of review by appropriate personnel. The Organization also had turnover in the accounting department. Cause: The Organization did not follow its fiscal policies and procedures on obtaining invoice approval. Recommendation: Management should ensure it is following its fiscal policies and procedures on invoice approval. Grantee Comment: Refer to Corrective Action Plan
Show full finding ▾Hide full finding ▴Allowable Costs/Activities Allowed – Approval of Invoices Funding Agency: U.S. Department of Health and Human Services Pass-through from Georgia Department of Behavioral Health and Developmental Disabilities Grant: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 and Funding Agency: U.S. Department of Health and Human Services Pass-through from Georgia Department of Behavioral Health and Developmental Disabilities Grant: Social Services Block Grant Assistance Listing Number: 93.667 Type of Finding: Significant Deficiency over Internal Control over Compliance. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statutes, regulations and conditions of the federal awards. Condition: During our testing, we noted invoices that lacked proper review documentation. Context: Of the 50 selections we tested across both major federal programs, we noted 23 did not have evidence of review and approval. Effect: Costs could be charged to federal programs which are unallowed due to lack of review by appropriate personnel. The Organization also had turnover in the accounting department. Cause: The Organization did not follow its fiscal policies and procedures on obtaining invoice approval. Recommendation: Management should ensure it is following its fiscal policies and procedures on invoice approval. Grantee Comment: Refer to Corrective Action Plan
As per the Organization's policies and procedures on invoice approval, the Fiscal Director has assumed the responsibility of ensuring that all invoices are approved by the department head and himself before payment is initiated
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
During the course of the auditing procedures we noted that the Organization did not have expenditures to support the total amount reported as expended under the grant. Questioned costs: $133,491 Context: Of the $420,286 reported as expenditures under the grant, the Organization only had detail and supporting accounting records for $286,795. Effect: The costs could be deemed to be unallowable and have to be returned to the grantor. Cause: Due to an ineffective review process of the costs charged to the grant compared to the total recognized as revenue and reported as expenditures. Recommendation: Management should ensure all cost expenditures are properly documented and supported before being charged to the grant. Any funds received more than actual federal expenditures should be recorded as a refundable advance. Grantee Comment: Refer to Corrective Action Plan
Show full finding ▾Hide full finding ▴2023-002 Allowable Costs/Activities Allowed Funding Agency: U.S. Department of Veterans Affairs Direct Funding Grant: Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Criteria: Funds spent under the grant must be allowed under Title 2 U.S. Code of Federal Regulations Part 200 Subpart E, Cost Principles (“Cost Principles”). Condition: During the course of the auditing procedures we noted that the Organization did not have expenditures to support the total amount reported as expended under the grant. Questioned costs: $133,491 Context: Of the $420,286 reported as expenditures under the grant, the Organization only had detail and supporting accounting records for $286,795. Effect: The costs could be deemed to be unallowable and have to be returned to the grantor. Cause: Due to an ineffective review process of the costs charged to the grant compared to the total recognized as revenue and reported as expenditures. Recommendation: Management should ensure all cost expenditures are properly documented and supported before being charged to the grant. Any funds received more than actual federal expenditures should be recorded as a refundable advance. Grantee Comment: Refer to Corrective Action Plan
Corrective Action: The Organization has put measures in place to ensure that all cost expenditures are properly documented and supported before being charged for the grant. We now have a cost allocation plan that summarizes in writing the methods and procedures that the Organization will use to allocate costs to various programs, grants, contracts and agreements. Staff Responsible: Shem Odhiambo, Fiscal Director is responsible for implementing the corrective action plan. Completion plan and dates: The following corrective action plan will be implemented by February 1, 2024.
FAC accepted this audit on January 13, 2023 — management decision was due July 13, 2023.
FAC accepted this audit on January 19, 2022 — management decision was due July 19, 2022.
FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 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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