EIN: 582642157
UEI: HZ9EB6JY7B83
Audited by: S.W. Hall & Associates, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 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 July 8, 2026 (56 days ago).
What is a management decision? →FAC accepted this audit on February 5, 2025 — management decision was due August 5, 2025.
FAC accepted this audit on May 16, 2024 — management decision was due November 16, 2024.
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
During the audit, we found accounts payable for expenses that were incurred but not accrued as of year end. This resulted in an audit adjustment of $30,584. We noted no evidence of review and approval by management. Cause: During the year end closing process, the organization failed to reconcile accruals for accounts payable to supporting documentation. Effect: Without proper accrual of year end entries, significant errors can occur in the Organization's financial statements without detection. Recommendation: We recommend that management establish procedures for reconciling accounts payable at year end with supporting documentation. Response: Management will follow the recommendation noted by establishing procedures for reconciling accounts payable at year end.
Show full finding ▾Hide full finding ▴Criteria: The Organization should maintain policies and procedures to ensure that year end accruals are properly reviewed, approved, and recorded. Condition: During the audit, we found accounts payable for expenses that were incurred but not accrued as of year end. This resulted in an audit adjustment of $30,584. We noted no evidence of review and approval by management. Cause: During the year end closing process, the organization failed to reconcile accruals for accounts payable to supporting documentation. Effect: Without proper accrual of year end entries, significant errors can occur in the Organization's financial statements without detection. Recommendation: We recommend that management establish procedures for reconciling accounts payable at year end with supporting documentation. Response: Management will follow the recommendation noted by establishing procedures for reconciling accounts payable at year end.
Contact for responsible individual: Tanteneya Harpe, Executive Director 275 Northside Crossing Macon, GA 31210 FINDINGS - FINANCIAL STATEMENTS MATERIAL WEAKNESS 2021-001 Criteria: The Organization should maintain policies and procedures to ensure that year-end accruals are properly reviewed, approved, and recorded. Condition: During the audit, we found accounts payable for expenses that were incurred but not accrued as of year end. This resulted in an audit adjustment of $30,584. We noted no evidence of review and approval by management. Cause: During the year end closing process the organization failed to reconcile accruals for accounts payable to supporting documentation. Effect: Without proper accrual of year end entries, significant errors can occur in the Organization's financial statements without detection. Recommendation: We recommend that management establish procedures for reconciling accounts payable at year end with supporting documentation. Action Taken: Management will establish procedures for reconciling accounts payable at year end with supporting documentation. Completion Date: December 31, 2021
FAC accepted this audit on December 20, 2020 — management decision was due June 20, 2021.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
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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