EIN: 581026695
UEI: KB5RHNPHRXZ6
Audited by: HCT Certified Public Accountants and Consultants, LLC
Oversight agency: 10 [Department of Agriculture]
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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 July 22, 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 January 22, 2027 (137 days from today).
What is a management decision? →FAC accepted this audit on August 13, 2024 — management decision was due February 13, 2025.
FAC accepted this audit on July 27, 2022 — management decision was due January 27, 2023.
Of the 13 transactions examined for a line item, ten expenditures were not budgeted. Effect: The Organization did not expend funds in accordance with the approved detailed lineitem budget. The additional expenditure exceeded the line-item budget. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $1,923. This is the total of the ten invoices found to have been paid from unbudgeted line items. Context: Of the 13 transactions, we examined 13, and found ten instances of noncompliance. Excess of the budgeted line item. Recommendation: The program director should adhere to the detailed line-item budget. Requests for approval of expenditures not approved on the line-item budget should be submitted to the U.S. Department of Agriculture prior to expenditure. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Direct Program Program Name: Animal and Plant Health Inspection Service (APHIS) CFDA#?s: 10.025 Award No. and Year: 19-1001-0774-CA (2018 - 2019) Compliance Requirements: Allowable Cost /Cost Principles Material Weakness in Internal Control over Compliance Criteria: In accordance with 2CFR200, expenditures reimbursed with grant funds must be approved in the line-item budget of the grant. Condition: Of the 13 transactions examined for a line item, ten expenditures were not budgeted. Effect: The Organization did not expend funds in accordance with the approved detailed lineitem budget. The additional expenditure exceeded the line-item budget. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $1,923. This is the total of the ten invoices found to have been paid from unbudgeted line items. Context: Of the 13 transactions, we examined 13, and found ten instances of noncompliance. Excess of the budgeted line item. Recommendation: The program director should adhere to the detailed line-item budget. Requests for approval of expenditures not approved on the line-item budget should be submitted to the U.S. Department of Agriculture prior to expenditure. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Animal and Plant Health Inspection Services ? CFDA No. 10.025 Material Weakness: See Finding 2020-001 Recommendation: Procedures should be implemented to obtain prior written approval from the U.S> Department of Agriculture for budget modification prior to incurring expenditures. Action Taken: We concur with the recommendation and implemented the recommendation immediately upon becoming aware of the 2020 audit engagement issues. We engaged with a certified public accounting firm to assist staff with our future grants and contracts accounting and reporting needs. The firm is experienced and knowledgeable of not-for-profit financial accounting, Uniform Guidance, grants and contracts, reimbursement reports, drawdowns and other related accounting matters and applicable standards.
Of the 49 transactions examined for a line item, twenty-one expenditures were not budgeted. Effect: The Organization did not expend funds in accordance with the approved detailed lineitem budget. The additional expenditure exceeded the line-item budget. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $19,541. This is the total of the twenty-one invoices found to have been paid from unbudgeted line items. Context: Of the 49 transactions, we examined 49, and found twenty-one instances of noncompliance. Excess of the budgeted line item. Recommendation: The program director should adhere to the detailed line-item budget. Requests for approval of expenditures not approved on the line-item budget should be submitted to the U.S. Department of Agriculture prior to expenditure. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Direct Program Program Name: Rural Business Cooperative Service (RCDG) CFDA#?s: 10.771 Award No. and Year: 01-060-581026695 (2018 - 2020) Compliance Requirements: Allowable Cost /Cost Principles Material Weakness in Internal Control over Compliance Criteria: In accordance with 2CFR200, expenditures reimbursed with grant funds must be approved in the line-item budget of the grant. Condition: Of the 49 transactions examined for a line item, twenty-one expenditures were not budgeted. Effect: The Organization did not expend funds in accordance with the approved detailed lineitem budget. The additional expenditure exceeded the line-item budget. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $19,541. This is the total of the twenty-one invoices found to have been paid from unbudgeted line items. Context: Of the 49 transactions, we examined 49, and found twenty-one instances of noncompliance. Excess of the budgeted line item. Recommendation: The program director should adhere to the detailed line-item budget. Requests for approval of expenditures not approved on the line-item budget should be submitted to the U.S. Department of Agriculture prior to expenditure. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Rural Business Cooperative Service ? CFDA No. 10.771 Material Weakness: See Finding 2020-001 Recommendation: Procedures should be implemented to obtain prior written approval from the U.S> Department of Agriculture for budget modification prior to incurring expenditures. Action Taken: We concur with the recommendation and implemented the recommendation immediately upon becoming aware of the 2020 audit engagement issues. We engaged with a certified public accounting firm to assist staff with our future grants and contracts accounting and reporting needs. The firm is experienced and knowledgeable of not-for-profit financial accounting, Uniform Guidance, grants and contracts, reimbursement reports, drawdowns and other related accounting matters and applicable standards.
Of the 110 transactions examined for a line item, forty-eight expenditures were not budgeted. Effect: The Organization did not expend funds in accordance with the approved detailed lineitem budget. The additional expenditures exceeded the line-item budget. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $53,059. This is the total of the forty-eight invoices found to have been paid from unbudgeted line items. Context: Of the 110 transactions, we examined 110, and found forty-eight instances of noncompliance. Excess of the budgeted line item. Recommendation: The program director should adhere to the detailed line-item budget. Requests for approval of expenditures not approved on the line-item budget should be submitted to the U.S. Department of Agriculture prior expenditure. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Direct Program Program Name: Natural Resources Conservation Service (NRCS) CFDA#?s: 10.902 Award No. and Year: Various Compliance Requirements: Allowable Cost / Cost Principles Material Weakness in Internal Control over Compliance Criteria: In accordance with 2CFR200, expenditures reimbursed with grant funds must be approved in the line-item budget of the grant. Condition: Of the 110 transactions examined for a line item, forty-eight expenditures were not budgeted. Effect: The Organization did not expend funds in accordance with the approved detailed lineitem budget. The additional expenditures exceeded the line-item budget. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $53,059. This is the total of the forty-eight invoices found to have been paid from unbudgeted line items. Context: Of the 110 transactions, we examined 110, and found forty-eight instances of noncompliance. Excess of the budgeted line item. Recommendation: The program director should adhere to the detailed line-item budget. Requests for approval of expenditures not approved on the line-item budget should be submitted to the U.S. Department of Agriculture prior expenditure. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Rural Business Cooperative Service ? CFDA No. 10.901 Material Weakness: See Finding 2020-001 Recommendation: Procedures should be implemented to obtain prior written approval from the U.S> Department of Agriculture for budget modification prior to incurring expenditures. Action Taken: We concur with the recommendation and implemented the recommendation immediately upon becoming aware of the 2020 audit engagement issues. We engaged with a certified public accounting firm to assist staff with our future grants and contracts accounting and reporting needs. The firm is experienced and knowledgeable of not-for-profit financial accounting, Uniform Guidance, grants and contracts, reimbursement reports, drawdowns and other related accounting matters and applicable standards.
Of the 59 transactions examined for a line item, thirty-eight expenditures were not budgeted. Effect: The Organization did not expend funds in accordance with the approved detailed lineitem budget. The additional expenditures exceeded the line-item budget. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $53,550. This is the total of the thirty-eight invoices found to have been paid from unbudgeted line items. Context: Of the 59 transactions, we examined 59, and found thirty-eight instances of noncompliance. Excess of the budgeted line item. Recommendation: The program director should adhere to the detailed line-item budget. Requests for approval of expenditures not approved on the line-item budget should be submitted to the U.S. Department of Agriculture prior to expenditure. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Direct Program Program Name: National Institute of Food and Agriculture (NIFA) CFDA#?s: 10.311 Award No. and Year: 2018-70017-28607 (2018 ? 2021) Compliance Requirements: Allowable Cost / Cost Principles Material Weakness in Internal Control over Compliance Criteria: In accordance with 2CFR200, expenditures reimbursed with grant funds must be approved in the line-item budget of the grant. Condition: Of the 59 transactions examined for a line item, thirty-eight expenditures were not budgeted. Effect: The Organization did not expend funds in accordance with the approved detailed lineitem budget. The additional expenditures exceeded the line-item budget. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $53,550. This is the total of the thirty-eight invoices found to have been paid from unbudgeted line items. Context: Of the 59 transactions, we examined 59, and found thirty-eight instances of noncompliance. Excess of the budgeted line item. Recommendation: The program director should adhere to the detailed line-item budget. Requests for approval of expenditures not approved on the line-item budget should be submitted to the U.S. Department of Agriculture prior to expenditure. Views of responsible officials and planned corrective actions: See separate corrective action plan.
National Institute of Food and Agriculture ? CFDA No. 10.311 Material Weakness: See Finding 2020-001 Recommendation: Procedures should be implemented to obtain prior written approval from the U.S. Department of Agriculture for budget modification prior to incurring expenditures. Action Taken: We concur with the recommendation and implemented the recommendation immediately upon becoming aware of the 2020 audit engagement issues. We engaged with a certified public accounting firm to assist staff with our future grants and contracts accounting and reporting needs. The firm is experienced and knowledgeable of not-for-profit financial accounting, Uniform Guidance, grants and contracts, reimbursement reports, drawdowns and other related accounting matters and applicable standards.
Of the 37 transactions examined for a line item, thirty-seven expenditures were not budgeted within the date range within the period of performance. Effect: The Organization did not expend funds within the period of performance. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $21,157. This is the total of the thirty-seven invoices found to have been paid outside the period of performance. Context: Of the 37 transactions, we examined 37, and found thirty-seven instances of noncompliance. Recommendation: No-cost extensions should be requested timely. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Direct Program Program Name: Animal and Plant Health Inspection Service (APHIS) CFDA#?s: 10.025 Award No. and Year: 19-1001-0774-CA (2018 - 2019) Compliance Requirements: Period of Performance Material Weakness in Internal Control over Compliance Criteria: Expenditures reimbursed with grant funds must be within the award?s period of performance. Condition: Of the 37 transactions examined for a line item, thirty-seven expenditures were not budgeted within the date range within the period of performance. Effect: The Organization did not expend funds within the period of performance. Cause: The program director did not compare and reconcile actual to budget in a timely manner. Questioned Costs: $21,157. This is the total of the thirty-seven invoices found to have been paid outside the period of performance. Context: Of the 37 transactions, we examined 37, and found thirty-seven instances of noncompliance. Recommendation: No-cost extensions should be requested timely. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Animal and Plant Health Inspection Service ? CFDA No. 10.025 Material Weakness: See Finding 2020-001 Recommendation: Procedures should be implemented to obtain no-cost extensions from the U.S. Department of Agriculture prior to incurring expenditures. Action Taken: We concur with the recommendation and implemented the recommendation immediately upon becoming aware of the 2020 audit engagement issues. We engaged with a certified public accounting firm to assist staff with our future grants and contracts accounting and reporting needs. The firm is experienced and knowledgeable of not-for-profit financial accounting, Uniform Guidance, grants and contracts, reimbursement reports, drawdowns and other related accounting matters and applicable standards.
FAC accepted this audit on May 10, 2021 — management decision was due November 10, 2021.
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
FAC accepted this audit on July 23, 2019 — management decision was due January 23, 2020.
FAC accepted this audit on October 31, 2018 — management decision was due May 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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