EIN: 050427057
UEI: PUJSCBJ4UUD8
Audited by: CBIZ CPAs
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 March 30, 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 September 30, 2026 (27 days from today).
What is a management decision? →Criteria Uniform Guidance requires management to provide reasonable assurance that federal awards are expended only for allowable activities, that the cost of goods and services charged to federal awards are allowable and in accordance with the specific cost principles, and to ensure expenditures were incurred and paid prior to requesting for reimbursement. Condition The Organization lacked controls over purchasing and payments to vendors. More specifically, there was no formal process for approving invoices before payment to vendors. There is inadequate segregation of duties among those who: (1) Initiate routine transactions and (2) Review, evaluate, or approve routine transactions. There is also a lack of documentation of reviews performed and closing and reconciliation procedures. Cause The board and management of the Organization did not have adequate financial expertise to exercise effective oversight or design and implement a control environment or control activities sufficient to carry out the objectives of the Organization during the fiscal year. Effect The Organization cannot ensure that its activities and costs charged to the federal award program were allowable during the audit period conducted. Recommendation We recommend the Organization design and implement written accounting policies and procedures to formally approve invoices before payment to vendors to ensure proper segregation of duties.
Show full finding ▾Hide full finding ▴Criteria Uniform Guidance requires management to provide reasonable assurance that federal awards are expended only for allowable activities, that the cost of goods and services charged to federal awards are allowable and in accordance with the specific cost principles, and to ensure expenditures were incurred and paid prior to requesting for reimbursement. Condition The Organization lacked controls over purchasing and payments to vendors. More specifically, there was no formal process for approving invoices before payment to vendors. There is inadequate segregation of duties among those who: (1) Initiate routine transactions and (2) Review, evaluate, or approve routine transactions. There is also a lack of documentation of reviews performed and closing and reconciliation procedures. Cause The board and management of the Organization did not have adequate financial expertise to exercise effective oversight or design and implement a control environment or control activities sufficient to carry out the objectives of the Organization during the fiscal year. Effect The Organization cannot ensure that its activities and costs charged to the federal award program were allowable during the audit period conducted. Recommendation We recommend the Organization design and implement written accounting policies and procedures to formally approve invoices before payment to vendors to ensure proper segregation of duties.
Criteria Uniform Guidance requires management to provide reasonable assurance that federal awards are expended only for allowable activities, that the cost of goods and services charged to federal awards are allowable and in accordance with the specific cost principles, and to ensure expenditures were incurred and paid prior to requesting for reimbursement. Condition The Organization lacked controls over purchasing and payments to vendors. More specifically, there was no formal process for approving invoices before payment to vendors. There is inadequate segregation of duties among those who: (1) Initiate routine transactions and (2) Review, evaluate, or approve routine transactions. There is also a lack of documentation of reviews performed and closing and reconciliation procedures. Cause The board and management of the Organization did not have adequate financial expertise to exercise effective oversight or design and implement a control environment or control activities sufficient to carry out the objectives of the Organization during the fiscal year. Effect The Organization cannot ensure that its activities and costs charged to the federal award program were allowable during the audit period conducted. Recommendation We recommend the Organization design and implement written accounting policies and procedures to formally approve invoices before payment to vendors to ensure proper segregation of duties.
2023-002
FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
Criteria Uniform Guidance requires management to provide reasonable assurance that federal awards are expended only for allowable activities, that the cost of goods and services charged to federal awards are allowable and in accordance with the specific cost principles, and to ensure expenditures were incurred and paid prior to requesting for reimbursement. Condition The Organization lacked controls over purchasing and payments to vendors. More specifically, there was no formal process for approving invoices before payment to vendors. There is inadequate segregation of duties among those who: (1) Initiate routine transactions and (2) Review, evaluate, or approve routine transactions. There is also a lack of documentation of reviews performed and closing and reconciliation procedures. Cause The board and management of the Organization did not have adequate financial expertise to exercise effective oversight or design and implement a control environment or control activities sufficient to carry out the objectives of the Organization during the fiscal year. Effect The Organization cannot ensure that its activities and costs charged to the federal award program were allowable during the audit period conducted. Recommendation We recommend the Organization design and implement written accounting policies and procedures to formally approve invoices before payment to vendors to ensure proper segregation of duties.
Show full finding ▾Hide full finding ▴Criteria Uniform Guidance requires management to provide reasonable assurance that federal awards are expended only for allowable activities, that the cost of goods and services charged to federal awards are allowable and in accordance with the specific cost principles, and to ensure expenditures were incurred and paid prior to requesting for reimbursement. Condition The Organization lacked controls over purchasing and payments to vendors. More specifically, there was no formal process for approving invoices before payment to vendors. There is inadequate segregation of duties among those who: (1) Initiate routine transactions and (2) Review, evaluate, or approve routine transactions. There is also a lack of documentation of reviews performed and closing and reconciliation procedures. Cause The board and management of the Organization did not have adequate financial expertise to exercise effective oversight or design and implement a control environment or control activities sufficient to carry out the objectives of the Organization during the fiscal year. Effect The Organization cannot ensure that its activities and costs charged to the federal award program were allowable during the audit period conducted. Recommendation We recommend the Organization design and implement written accounting policies and procedures to formally approve invoices before payment to vendors to ensure proper segregation of duties.
RIACD has instituted a system by which all transactions are reviewed by the Treasurer (or a delegate), completed by the Secretary or President, and recorded by a contracted administrator. This system, instituted in early 2024, ensures adequate separation of duties to ensure that all federal funds are spent appropriately. RIACD’s current Treasurer is an experienced businessman who is knowledgeable about accounting principals and budget management, and his expertise is a credit to the Board. He recently committed to serve an addition two-year term in the role. Marcum has reviewed this new approval system and advised that it is an appropriate way to proceed with this correct action. RIACD identified Phil Moreschi, Treasurer, as the party responsible for this corrective action. You can contact Phil Moreschi and philmor54@comcast.net.
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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