EIN: 020222122
UEI: J1GJSEM4BJ97
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 4, 2025. 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 August 4, 2025 (383 days ago).
What is a management decision? →Information on the Federal Program: Federal Agency: U.S. Department of Homeland Security Program Name: Disaster Grants – Public Assistance AL: 97.036 Federal Award Year: Year Ended June 30, 2024 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: An hourly rate of $102 for 40 hours of contract labor totaling $4,080 whereas the cost incurred was an hourly rate of $89 for 40 hours of contract labor totaling $3,560. Context: We sampled 40 expense transactions under the Disaster Grants – Public Assistance and noted 1 transaction that was not consistent with the Cost Principles. Questioned Costs: $520 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan attached.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Federal Agency: U.S. Department of Homeland Security Program Name: Disaster Grants – Public Assistance AL: 97.036 Federal Award Year: Year Ended June 30, 2024 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: An hourly rate of $102 for 40 hours of contract labor totaling $4,080 whereas the cost incurred was an hourly rate of $89 for 40 hours of contract labor totaling $3,560. Context: We sampled 40 expense transactions under the Disaster Grants – Public Assistance and noted 1 transaction that was not consistent with the Cost Principles. Questioned Costs: $520 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan attached.
Corrective Action Planned: Management will certify that the costs charged to grants are documented, reviewed and approved for accuracy and legitimacy. Individual Responsible for Corrective Action: Jim Manahan, CFO Anticipated Completion Date: CFO will implement immediately.
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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