MOUNT ZION BAPTIST CHURCH

EIN: 232589907

UEI: GSA_MIGRATION

Data as of August 25, 2026

MOUNT ZION BAPTIST CHURCH1 audit years2 findings
1
Audit Years
2
Total Findings
0
Repeat Findings

FY 2021-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 28, 2023. 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 December 28, 2023 (971 days ago).

What is a management decision? →
2021-001
Cost Allowability
QUESTIONED COSTS

Rental costs charged to the program is for Church space dedicated to the Summer food Service Program. The Church does not have adequate documentation on the determination of rental costs charged to the program. Criteria: As specified, the Church should comply with applicable sections of Title 2, U.S. Code of Federal regulations Part 200, Uniform Administrative requirements, Cost Principles, and Audit Requirements for Federal Awards. Effect: Expenses could have been charged to a federal program inappropriately. Cause: The entity was given Covid 19 funds for the Summer Food Service Program and guidance during the time was difficult to obtain. Recommendation: The Church works with the PA Department of Education and U.S. Department of Agriculture to determine rental costs allowable and follow audit recommendations.

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Full finding narrative

2021-01 Finding: Compliance Requirement : Allowable Costs/Cost principles CFDA 10.559, SFSP Questioned Costs: Rent $53,309 Condition: Rental costs charged to the program is for Church space dedicated to the Summer food Service Program. The Church does not have adequate documentation on the determination of rental costs charged to the program. Criteria: As specified, the Church should comply with applicable sections of Title 2, U.S. Code of Federal regulations Part 200, Uniform Administrative requirements, Cost Principles, and Audit Requirements for Federal Awards. Effect: Expenses could have been charged to a federal program inappropriately. Cause: The entity was given Covid 19 funds for the Summer Food Service Program and guidance during the time was difficult to obtain. Recommendation: The Church works with the PA Department of Education and U.S. Department of Agriculture to determine rental costs allowable and follow audit recommendations.

Corrective Action Plan

The Church will work with the PA Department of Education and the US Department of Agriculture through text and guidance released by the agencies and communicate with the agencies to determine if the rental costs that are applicable are allowable under the Uniform Guidance and follow audit recommendations from the text and communication from the agencies.

About Allowable Costs / Cost Principles →
2021-002
Program Income

Of amounts tested, daily tally and reporting sheets were correctly tallied to weekly sheets and submitted for reimbursement but only daily sheets were approved. In one instance, the amounts were underreported for reimbursement by 3 meals. Criteria: The Church underreported services provided. The tallied amounts should be authorized weekly and approved by someone not involved in the tally sheets. Effect: The Church was not adequately reimbursed for services provided. Cause: The authorizing person should tally all weekly sheets to the daily sheets for reimbursement after another member performs the initial tally. Recommendation: The Church have management re-tally sheets after another employee/volunteer does the initial meal count.

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Full finding narrative

Finding 2021-2 Compliance Requirement: Activities allowed or unallowed, Program Income CFDA ? 10.559, Summer Food Service Program Questioned Costs ? Reimbursement, Program Income Condition: Of amounts tested, daily tally and reporting sheets were correctly tallied to weekly sheets and submitted for reimbursement but only daily sheets were approved. In one instance, the amounts were underreported for reimbursement by 3 meals. Criteria: The Church underreported services provided. The tallied amounts should be authorized weekly and approved by someone not involved in the tally sheets. Effect: The Church was not adequately reimbursed for services provided. Cause: The authorizing person should tally all weekly sheets to the daily sheets for reimbursement after another member performs the initial tally. Recommendation: The Church have management re-tally sheets after another employee/volunteer does the initial meal count.

Corrective Action Plan

The Church has stated they will have management re-tally the sheets after another employee or volunteer completes the initial meal count.

About Program Income →

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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