FAC Explorer

Audit 412382

FY End
2025-12-31
Total Expended
$3.39M
Findings
1
Programs
9
Organization: Athens Land Trust INC (GA)
Year: 2025 Accepted: 2026-09-28
Auditor: RESJ PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236930 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.40M Yes 1
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $664,978 Yes 0
10.234 AMERICAN RESCUE PLAN TECHNICAL ASSISTANCE INVESTMENT PROGRAM $641,487 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $198,029 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $167,758 Yes 0
10.935 URBAN AGRICULTURE AND INNOVATIVE PRODUCTION GRANTS PROGRAM (UAIP) $131,596 Yes 0
10.443 OUTREACH AND ASSISTANCE FOR SOCIALLY DISADVANTAGED AND VETERAN FARMERS AND RANCHERS $109,885 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $47,806 Yes 0
10.931 AGRICULTURAL CONSERVATION EASEMENT PROGRAM $25,976 Yes 0

Contacts

Name Title Type
U84KHN2NE9L7 Demetrius Jordan Auditee
7065218403 Taylor Pace Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Athens Land Trust, Inc. under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Athens Land Trust, Inc., it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of Athens Land Trust, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Athens Land Trust, Inc. has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance, applying 10% of modified total direct costs to federal awards issued or amended before October 1, 2024, and up to 15% to awards issued or amended on or after that date, in accordance with the 2024 Uniform Guidance revisions.
Athens Land Trust, Inc. did not provide any federal funds to subrecipients nor did they receive any federal non-cash assistance, insurance or loan guarantees.

Finding Details

Finding 2025-002
Criteria – The Organization prepares monthly grant expenditure reports for reimbursement to the grantor by a certain date each month to ensure proper expenditure of funds. Condition – During our review of the Organization’s monthly grant expenditure reports, we noted that reports were not filed with the grantor on a timely basis. Cause and Effect – Staffing changes resulted in the delay of preparing and submitting monthly grant expenditure reports during 2025 on a timely basis. Untimely preparation and submission of the reports could result in errors and data loss making it more difficult to receive approval and reimbursement. Questioned Cost – None Recommendation – We recommend the Organization implement procedures and controls to ensure reports are submitted timely. View of Responsible Officials – The Organization agrees with the comment and is continuing efforts and implementing procedures to ensure all monthly grant expenditure reports submitted timely and accurately.