FAC Explorer

Audit 405221

FY End
2025-06-30
Total Expended
$2.53M
Findings
1
Programs
2
Organization: Gwinnett Walton Habitat for Humanity, Inc. (GA)
Year: 2025 Accepted: 2026-06-29
Auditor: MJCO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1220033 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.16M Yes 1
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $136,667 Yes 0

Contacts

Name Title Type
M7T9YHR51V33 Eric Miller Auditee
7709318080 Randy Shrum Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (“SEFA”) presents the activity of all federal financial awards programs received by Gwinnett County Habitat for Humanity, Inc. (“the Organization”). All federal awards received directly from federal agencies, and federal awards passed through other government agencies, are included on the schedule.
The accompanying SEFA is presented on the accrual basis of accounting. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures also include a portion of costs associated with general activities of the Organization, which are allocated to awards under negotiated formulas commonly referred to as indirect cost rates. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (“CFR”) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Internal Control Impact: Significant deficiency Criteria: Under Uniform Guidance 2 CFR Section 200.507(c), the audit shall be completed and submitted within the earlier of 30 days after receipt of the auditors’ reports, or nine (9) months after the end of the audit period, whichever is earlier. Condition: The Organization’s audit for the year ended June 30, 2025 was not able to be completed and submitted within nine (9) months after the end of the audit period. Cause: The completion of the Organization’s audit was not in compliance with its audit deadline due to delays in providing audit documentation requests. Effect: Failure to complete and submit the audit 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 ensure that the SEFA is prepared timely to allow for audit completion prior to the deadline. Views of Responsible Officials: Management of the Organization concurs with the finding. Please refer to the Corrective Action Plan.