EIN: 581406304
UEI: EYNKM5878DX1
Audited by: Mauldin & Jenkins, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 21, 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 October 21, 2026 (51 days from today).
What is a management decision? →FAC accepted this audit on May 1, 2025 — management decision was due November 1, 2025.
FAC accepted this audit on September 17, 2024 — management decision was due March 17, 2025.
Residual receipts deposits due at December 31, 2022 were not made during the 2023 fiscal year. Cause: Due to low liquidity at Swainsboro during fiscal year 2023, the residual receipt deposit was not made. During our testing of residual receipts, we noted deposits due at December 31, 2022 of $9,326 were not made during the 2023 fiscal year. Effect: The failure to deposit surplus cash during fiscal year 2023 resulted in an audit finding for the Organization. Recommendations: We recommend the Organization implement additional procedures during year-end close out procedures to ensure residual receipt deposits due at year-end are deposited in a timely manner. Views of Responsible Officials: Management agrees with the recommendations and to adhere to current internal control processes that are in place to ensure the Organization is in compliance with all requirements as it relates to their federal awards.
Show full finding ▾Hide full finding ▴2023-001Criteria: Surplus cash at fiscal year-end as calculated in the Computation of Surplus Cash is to be deposited into the Residual Receipts account during the subsequent fiscal year. Condition: Residual receipts deposits due at December 31, 2022 were not made during the 2023 fiscal year. Cause: Due to low liquidity at Swainsboro during fiscal year 2023, the residual receipt deposit was not made. During our testing of residual receipts, we noted deposits due at December 31, 2022 of $9,326 were not made during the 2023 fiscal year. Effect: The failure to deposit surplus cash during fiscal year 2023 resulted in an audit finding for the Organization. Recommendations: We recommend the Organization implement additional procedures during year-end close out procedures to ensure residual receipt deposits due at year-end are deposited in a timely manner. Views of Responsible Officials: Management agrees with the recommendations and to adhere to current internal control processes that are in place to ensure the Organization is in compliance with all requirements as it relates to their federal awards.
Recommendation: We recommend the Organization implement additional procedures during year-end close out procedures to ensure residual receipt deposits at year-end are deposited in a timely manner. Action Taken: To enhance the controls around residual receipt deposits during year-end close-out procedures, the Organization will implement a systematic action plan to ensure that residual receipt deposits are processed in a timely manner. The organization will implement a monitoring system that tracks the status of residual receipts and flags any deposits that are approaching or have passed their deadlines. Regular progress reviews will be scheduled to ensure that all residual receipts are processed promptly and any issues are addressed swiftly. Finally, a post-year-end audit will be conducted to evaluate the effectiveness of the new procedures, identify any areas for improvement, and refine the process for the following year. This action plan will ensure that residual receipt deposits are managed efficiently and contribute to the overall accuracy of the year-end financial statements.
FAC accepted this audit on May 4, 2023 — management decision was due November 4, 2023.
FAC accepted this audit on May 4, 2023 — management decision was due November 4, 2023.
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
FAC accepted this audit on April 29, 2019 — management decision was due October 29, 2019.
FAC accepted this audit on April 29, 2018 — management decision was due October 29, 2018.
FAC accepted this audit on August 13, 2017 — management decision was due February 13, 2018.
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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