FAC Explorer

Audit 415318

FY End
2025-12-31
Total Expended
$4.05M
Findings
1
Programs
5
Organization: Mt. Olive Community Outreach Center, INC (GA)
Year: 2025 Accepted: 2026-10-27
Auditor: PJC GROUP LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241233 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $2.25M Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $355,756 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $273,117 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $105,206 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $21,284 Yes 0

Contacts

Name Title Type
R3L4S28ZA1W3 Leslie P Heard Auditee
2298816138 John Jordan Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal and State Awards includes the federal award activity of Mount Olive Community Outreach Center, Inc. under programs of the Federal and State government for the year ended December 31, 2025. The information in this schedule is presented in accordance with 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) All financial assistance received directly from Federal agencies, as well as financial assistance passed through other government agencies, is included in the accompanying schedule. Such categories have been denoted on the Schedule of Expenditures of Federal and State Awards.
The accompanying Schedule of Expenditures of Federal and State Awards is presented using the accrual basis of accounting.
The 15% de minimis cost rate isn’t used on programs presented on the schedule. The Organization claims indirect cost, where applicable, using a plan rate developed in accordance with the required OMB Circular.

Finding Details

Finding 2025-001
Finding No. 2025-001 Cash Management U.S. Department of the Housing and Urban Development Economic Development Initiative – ALN #14.251 Criterion: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Condition: Based upon our testwork, we noted the Organization did not have support for funds being drawndown on a consistent basis. Cause and Effect: Management did not follow the established process for drawdown requests to ensure that the amount of funds being drawn down were property supported to a specific federal program. Therefore, the resulting effect was excess funds on hands. Questioned Cost: None Recommendation: We recommend that management enhance the design of its control activities to ensure that the amount of funds being drawn down are properly allocated to the appropriate Federal programs. View of Responsible Officials: Management agrees with the findings and has developed written procedures to follow regarding expenditures of federal funds