EIN: 582636418
UEI: M68EA63X2HN9
Audited by: MJCO, LLC.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2024. 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 25, 2024 (710 days ago).
What is a management decision? →The Organization’s audit was not able to be completed and the data collection form and reporting package electronically transmitted to the Federal Audit Clearinghouse within nine (9) months after the end of the audit period. Cause: The start of the Organization’s audit was delayed due to delays in closing the books and transmitting payments. Effect: Failure to complete the audit and submit the data collection form and reporting package timely could result in a failure to meet the requirements imposed by Federal grantor agencies and by the Uniform Guidance. Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Officials: Management of the Organization concurs with the finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Internal Control Impact: Significant deficiency Criteria: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditors’ reports, or nine (9) months after the end of the audit period. Condition: The Organization’s audit was not able to be completed and the data collection form and reporting package electronically transmitted to the Federal Audit Clearinghouse within nine (9) months after the end of the audit period. Cause: The start of the Organization’s audit was delayed due to delays in closing the books and transmitting payments. Effect: Failure to complete the audit and submit the data collection form and reporting package timely could result in a failure to meet the requirements imposed by Federal grantor agencies and by the Uniform Guidance. Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Officials: Management of the Organization concurs with the finding. Please refer to the Corrective Action Plan.
Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Official and Planned Corrective Actions: The Future Foundation formally accepts the audit finding as presented and is actively working to correct the issues identified in the audit. Subsequent to year end, this work included the restructuring of the Organization, including its board of directors. Future Foundation will establish a process to close their year-end books timely and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Sincerely yours, Ronnette V. Smith Chief Executive Officer
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
FAC accepted this audit on February 24, 2022 — management decision was due August 24, 2022.
Certain personal services charged to the grant were not based on the employee?s timesheet but estimated percentages. The Organization does not have a procedure in place to ensure that the determination of personal services cost allocations were completed in accordance with program requirements. Cause: The Organization does not have a system of control in place to ensure amounts charged to the federal award is accurate, allowable and properly allocated. The Organization reported certain allocations based on predetermined rates that were included in the budget and not reviewed to determine the amount was accurate, allowable and properly allocated. Effect: The amount of personal services charged to the federal award may be overstated or understated. Context: During our test of allowable costs over personal services, we selected payroll charges applied to the PREIS program. During our testing we noted instances where personal salary allocation was completed on predetermined percentages and not trued up to actual time charged to the grant.Questioned cost: None noted Recommendation: The Organization should review the requirements for cost principles as they relate to compensation for personal services under Uniform Guidance and implement controls to ensure that the internal controls includes processes to review charges made to federal awards are accurate, allowable, and properly allocated
Show full finding ▾Hide full finding ▴2020-001 ? Determination of Personal Services Allocations Identification of Federal Program: Name of Program: Personal Responsibility Education Innovative Strategies Program (PREIS) CFDA Number: 93.092 Award identification number: Federal Award 90AP2689-04-01 Award Year: 2020 Name of federal agency: U.S. Department of Health and Human Services Criteria: In accordance with 2 CFR 200.430, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Estimated percentages alone do not qualify as support for charges to the federal awards, but may be used for interim accounting purposes, provided that the non-federal entity?s system of internal controls includes processes to review after the fact interim charges made to federal awards based on estimated percentages. All necessary adjustment must be made such that the final amount charged to the federal award is accurate, allowable and properly allocated. Condition: Certain personal services charged to the grant were not based on the employee?s timesheet but estimated percentages. The Organization does not have a procedure in place to ensure that the determination of personal services cost allocations were completed in accordance with program requirements. Cause: The Organization does not have a system of control in place to ensure amounts charged to the federal award is accurate, allowable and properly allocated. The Organization reported certain allocations based on predetermined rates that were included in the budget and not reviewed to determine the amount was accurate, allowable and properly allocated. Effect: The amount of personal services charged to the federal award may be overstated or understated. Context: During our test of allowable costs over personal services, we selected payroll charges applied to the PREIS program. During our testing we noted instances where personal salary allocation was completed on predetermined percentages and not trued up to actual time charged to the grant.Questioned cost: None noted Recommendation: The Organization should review the requirements for cost principles as they relate to compensation for personal services under Uniform Guidance and implement controls to ensure that the internal controls includes processes to review charges made to federal awards are accurate, allowable, and properly allocated
Views of Responsible auditee officials: The only staff member to not submit a timesheet was the CEO. All other staff members prepared bi-weekly timesheets. There are a few resources whose nature and daily work product supports several grants. As a result, it was determined that the best methodology to most accurately assign time to specific grants and programs for those resources was to establish estimates of time spent based on historical activity. This historically based allocation was not only used in preparing grant budgets, but also allocating actual time. The Organization will implement quarterly reviews of the established time allocations to true up, if necessary, and recalibrate for the next quarter?s time allocation.
2019-002
The Organization did not submit the fourth quarter report or the annual report by the filing deadline. Cause: The Organization had turnover in the CEO position and the reports were not approved timely. Effect: It was not in compliance with the reporting requirements of the grant. Recommendation: We recommend the Organization put a control in place to ensure proper submission of the SF-425 on a timely basis.
Show full finding ▾Hide full finding ▴2020-002 - Reporting Identification of Federal Program: Name of Program: Personal Responsibility Education Innovative Strategies Program (PREIS) CFDA Number: 93.092 Award identification number: Federal Award 90AP2689-04-01 Award Year: 2020 Name of federal agency: U.S. Department of Health and Human Services Criteria: The Organization is required to submit quarterly reports as well as an annual report on the Federal Financial Reports (SF 425). Condition: The Organization did not submit the fourth quarter report or the annual report by the filing deadline. Cause: The Organization had turnover in the CEO position and the reports were not approved timely. Effect: It was not in compliance with the reporting requirements of the grant. Recommendation: We recommend the Organization put a control in place to ensure proper submission of the SF-425 on a timely basis.
Views of Responsible auditee officials: The fourth quarter report and annual report in question was submitted timely, however, due to the change in CEO?s, the email approval notifications were not received by the new CEO as they were directed to the former CEO?s email. As soon as the nonapproval was brought to our attention, the new CEO was immediately added as the primary approver in the grantor?s system for future notifications which allowed him to approve the previously submitted report. The Organization?s CEO is now receiving approval notifications and will be approving future quarterly reports on a timely basis.
2019-003
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
Personal services charged to the grant were not based on the employee?s timesheet but estimated percentages. The Organization does not have a procedure in place to ensure that the determination of personal services cost allocations were completed in accordance with program requirements. Cause: The Organization only reported allocations based on predetermined rates that were included in the budget not based on the actual timesheets. Effect: The amount of personal services charged to the federal award may be overstated or understated. Context: During our test of allowable costs over personal services, we selected payroll charges applied to the PREIS program based on cost reimbursement reports. We noted certain salaried employees do use timecards to track their time as they may work on different grants. We also noted certain timecards could not be located. Furthermore, in the drawdown request the personal salary allocation was completed on predetermined percentages and not trued up to actual time charged to the grant. Questioned cost: None noted Recommendation: The Organization should review the requirements for cost principles as they relate to compensation for personal services under Uniform Guidance and implement controls to ensure that the internal controls includes processes to review charges made to federal awards are accurate, allowable, and properly allocated.
Show full finding ▾Hide full finding ▴2019-002 ? Determination of Personal Services Allocations Identification of Federal Program: Name of Program: Personal Responsibility Education Innovative Strategies Program (PREIS) CFDA Number: 93.092 Award identification number: Federal Award 90AP2689-03-00 Award Year: 2019 Name of federal agency: U.S. Department of Health and Human Services Criteria: In accordance with 2 CFR 200.430, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Estimated percentages alone do not qualify as support for charges to the federal awards, but may be used for interim accounting purposes, provided that the non-federal entity?s system of internal controls includes processes to review after the fact interim charges made to federal awards based on estimated percentages. All necessary adjustment must be made such that the final amount charged to the federal award is accurate, allowable and properly allocated. Condition: Personal services charged to the grant were not based on the employee?s timesheet but estimated percentages. The Organization does not have a procedure in place to ensure that the determination of personal services cost allocations were completed in accordance with program requirements. Cause: The Organization only reported allocations based on predetermined rates that were included in the budget not based on the actual timesheets. Effect: The amount of personal services charged to the federal award may be overstated or understated. Context: During our test of allowable costs over personal services, we selected payroll charges applied to the PREIS program based on cost reimbursement reports. We noted certain salaried employees do use timecards to track their time as they may work on different grants. We also noted certain timecards could not be located. Furthermore, in the drawdown request the personal salary allocation was completed on predetermined percentages and not trued up to actual time charged to the grant. Questioned cost: None noted Recommendation: The Organization should review the requirements for cost principles as they relate to compensation for personal services under Uniform Guidance and implement controls to ensure that the internal controls includes processes to review charges made to federal awards are accurate, allowable, and properly allocated.
2019-002 ? Determination of Personal Services Allocations Identification of Federal Program: Name of Program: Personal Responsibility Education Innovative Strategies Program (PREIS) CFDA Number: 93.092 Award identification number: Federal Award 90AP2689-03-00 Award Year: 2019 Name of federal agency: U.S. Department of Health and Human Services. We concur with this finding. We will reconcile the time sheets to the payroll distribution on a semi-annual basis. Any discrepancies will be adjusted to make sure the two records are in agreement.
The Organization could not produce the requested documents during the audit. Cause: The Organization had turnover in the accounting department and the accounting personnel could not locate these reports. Effect: It was unable to be determined if the Organization is in compliance with the reporting requirements of the grant. Recommendation: We recommend the Organization train personnel to complete and properly file reports so they can be located and have a proper audit trail for meeting the compliance requirements of the grant.
Show full finding ▾Hide full finding ▴Identification of Federal Program: Name of Program: Personal Responsibility Education Innovative Strategies Program (PREIS) CFDA Number: 93.092 Award identification number: Federal Award 90AP2689-03-00 Award Year: 2019 Name of federal agency: U.S. Department of Health and Human Services Criteria: The Organization is required to submit quarterly reports as well as an annual report on the Federal Financial Reports (SF 425). Condition: The Organization could not produce the requested documents during the audit. Cause: The Organization had turnover in the accounting department and the accounting personnel could not locate these reports. Effect: It was unable to be determined if the Organization is in compliance with the reporting requirements of the grant. Recommendation: We recommend the Organization train personnel to complete and properly file reports so they can be located and have a proper audit trail for meeting the compliance requirements of the grant.
2019-003 - Reporting Identification of Federal Program: Name of Program: Personal Responsibility Education Innovative Strategies Program (PREIS) CFDA Number: 93.092 Award identification number: Federal Award 90AP2689-03-00 Award Year: 2019 Name of federal agency: U.S. Department of Health and Human Services Views of Responsible auditee officials: We concur with this finding. As indicated, we had significant turnover during this year which resulted in this finding. We have implemented the following procedures; ? Each report (SF 425) will be filed with the CEO as well as a copy in the finance office. ? A schedule of the required reporting deadline will be also developed and given to the Executive Director as well. ? We will continue to look for the missing reports.
2018-002
We noted the Organization did not have support for certain grant expenditures. Context: During our testing of allowable costs, out of a sample of 40 expenditures, the Organization could not provide support for 5 expenditures that totaled $9,607. Questioned Costs: $9,607 Effect: The Organization could not provide support for expenditures, therefore controls and compliance could not be tested. Cause: Management does not have procedures in place to ensure costs submitted for reimbursement are properly tracked and can easily be located due to turnover in the accounting department. Recommendation: We recommend the Organization implement internal controls to ensure each grant expenditure has supporting documentation.
Show full finding ▾Hide full finding ▴Identification of Federal Program: Name of Program: Personal Responsibility Education Innovative Strategies Program (PREIS) CFDA Number: 93.092 Award identification number: Federal Award 90AP2689-03-00 Award Year: 2019 Name of federal agency: U.S. Department of Health and Human Services Criteria: Grant expenditures are required to have evidence of support. Condition: We noted the Organization did not have support for certain grant expenditures. Context: During our testing of allowable costs, out of a sample of 40 expenditures, the Organization could not provide support for 5 expenditures that totaled $9,607. Questioned Costs: $9,607 Effect: The Organization could not provide support for expenditures, therefore controls and compliance could not be tested. Cause: Management does not have procedures in place to ensure costs submitted for reimbursement are properly tracked and can easily be located due to turnover in the accounting department. Recommendation: We recommend the Organization implement internal controls to ensure each grant expenditure has supporting documentation.
2019-004 ?Supporting Documentation for Grant Expenditures Identification of Federal Program: Name of Program: Personal Responsibility Education Innovative Strategies Program (PREIS) CFDA Number: 93.092 Award identification number: Federal Award 90AP2689-03-00 Award Year: 2019 Name of federal agency: U.S. Department of Health and Human Services Views of Responsible auditee officials: We concur with this finding. As indicated, the turnovers in the finance office created many of the problems however we must maintain proper documents as required to be in compliance. We have purchased the necessary equipment to keep the documents in and trained the staff on proper filing of this documents.
FAC accepted this audit on August 27, 2019 — management decision was due February 27, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-003
FAC accepted this audit on October 12, 2018 — management decision was due April 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 28, 2017 — management decision was due December 28, 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.
Browse other Single Audit organizations in Georgia →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
