EIN: 043161512
UEI: C22XEKTBCKN6
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 16, 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 March 16, 2026 (162 days ago).
What is a management decision? →Inadequate Design of IT General and Application Controls that Prevent the Information System From Providing Complete And Accurate Information Consistent with Financial Reporting Objectives and Current Needs
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We concur with the recommendation, and procedures were implemented effective December 9, 2024. QuickBooks was only used for payroll since 2022 but now the accounting software used for all accounting and record transactions. The entries will be reconciled and financial statements prepared by the Chief Finance Officer (CFO) and reviewed by AMPAA’s Treasurer and third-party non-auditor CPA on a monthly basis. The Treasurer will review financial statements only and then present the analysis to the Board Members on a quarterly basis during board meetings.
Inadequate Documentation of the Components of the System of Internal Control
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All of AMPAA’s transactions are electronic using the accounting software from QuickBooks. Monthly billing invoices will either be generated through QuickBooks or uploaded into QuickBooks on the date received. When cash is deposited it will be applied against the appropriate invoice in QuickBooks. Disbursements will be entered into QuickBooks directly. Bank account balances will be compared per trial balances with all QuickBooks transactions reconciled to the monthly bank statements. For procurement processes, all invoices will be issued and cleared through QuickBooks.
Absent or Inadequate Segregation of Duties
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The CFO will handle all financial operations with the Treasurer and third-party non-auditor CPA reviewing on a monthly basis. A board member compliance position has been added to ensure internal control guidelines are met and reports the results to the board. Additionally, the following actions will be taken:
Insufficient Control Consciousness Within the Organization
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AMPAA will continue to develop a formal training program for new and existing board members to educate them on their roles, responsibilities, and organizational policies.
Insufficient Documentation of Human Resources and Personnel Policies
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Employee Onboarding: AMPAA will integrate HR policies into the onboarding process for all new employees. AMPAA will ensure that new hires are briefed on key policies and receive a copy of the employee handbook.
Reporting Requirement
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AMPAA will designate a specific time to review federal award expenditures and verify if they meet or exceed the $750,000 threshold.
Reconciliation of Expenditures to SEFA
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Procedures should be implemented for reconciling expenditures of federal awards by per the SEFA to amounts invoiced for reimbursements on a monthly basis
FAC accepted this audit on January 7, 2025 — management decision was due July 7, 2025.
Inadequate Design of IT General and Application Controls that Prevent the Information System From Providing Complete And Accurate Information Consistent with Financial Reporting Objectives and Current Needs
Show full finding ▾Hide full finding ▴Inadequate Design of IT General and Application Controls that Prevent the Information System From Providing Complete And Accurate Information Consistent with Financial Reporting Objectives and Current Needs
We concur with the recommendation, and procedures were implemented effective December 9, 2024. QuickBooks was only used for payroll since 2022 but now the accounting software used for all accounting and record transactions. The entries will be reconciled and financial statements prepared by the Chief Finance Officer (CFO) and reviewed by AMPAA’s Treasurer and third-party non-auditor CPA on a monthly basis. The Treasurer will review financial statements only and then present the analysis to the Board Members on a quarterly basis during board meetings.
Inadequate Documentation of the Components of the System of Internal Control
Show full finding ▾Hide full finding ▴Inadequate Documentation of the Components of the System of Internal Control
All of AMPAA’s transactions are electronic using the accounting software from QuickBooks. Monthly billing invoices will either be generated through QuickBooks or uploaded into QuickBooks on the date received. When cash is deposited it will be applied against the appropriate invoice in QuickBooks. Disbursements will be entered into QuickBooks directly. Bank account balances will be compared per trial balances with all QuickBooks transactions reconciled to the monthly bank statements. For procurement processes, all invoices will be issued and cleared through QuickBooks.
Absent or Inadequate Segregation of Duties
Show full finding ▾Hide full finding ▴Absent or Inadequate Segregation of Duties
The CFO will handle all financial operations with the Treasurer and third-party non-auditor CPA reviewing on a monthly basis. A board member compliance position has been added to ensure internal control guidelines are met and reports the results to the board. Additionally, the following actions will be taken:
Insufficient Control Consciousness Within the Organization
Show full finding ▾Hide full finding ▴Insufficient Control Consciousness Within the Organization
AMPAA will continue to develop a formal training program for new and existing board members to educate them on their roles, responsibilities, and organizational policies.
Insufficient Documentation of Human Resources and Personnel Policies
Show full finding ▾Hide full finding ▴Insufficient Documentation of Human Resources and Personnel Policies
Employee Onboarding: AMPAA will integrate HR policies into the onboarding process for all new employees. AMPAA will ensure that new hires are briefed on key policies and receive a copy of the employee handbook.
Reporting Requirement
Show full finding ▾Hide full finding ▴Reporting Requirement
AMPAA will designate a specific time to review federal award expenditures and verify if they meet or exceed the $750,000 threshold.
Reconciliation of Expenditures to SEFA
Show full finding ▾Hide full finding ▴Reconciliation of Expenditures to SEFA
Procedures should be implemented for reconciling expenditures of federal awards by per the SEFA to amounts invoiced for reimbursements on a monthly basis
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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