EIN: 132755214
UEI: GBPUBWWTAMY3
Audited by: CONDON O'MEARA MCGINTY & DONNELLY LLP
Oversight agency: 17 [Department of Labor]
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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 July 31, 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 31, 2027 (154 days from today).
What is a management decision? →CMP anticipates submitting the Data Collection Form for the year ended June 30, 2025, subsequent to the mandated deadline, which constitutes a late filing. Questioned Costs: None. Cause: Due to the size of CMP’s accounting staff and the volume of year-end reporting requirements, the federal reporting package was not submitted within the required timeframe. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend CMP adhere to these submission requirements
Show full finding ▾Hide full finding ▴Finding 2025-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP anticipates submitting the Data Collection Form for the year ended June 30, 2025, subsequent to the mandated deadline, which constitutes a late filing. Questioned Costs: None. Cause: Due to the size of CMP’s accounting staff and the volume of year-end reporting requirements, the federal reporting package was not submitted within the required timeframe. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend CMP adhere to these submission requirements
CMP will take the following actions to ensure timely submission in future years: •Submit the 2026 DCF within five (5) business days of receiving the final audit report. •Coordinate earlier with the external audit firm to establish mutually agreed-upon deadlines for key audit deliverables. •Implement an internal calendar to track critical reporting dates and milestones, beginning with the FY2026 audit cycle. •Assign a dedicated staff member to monitor audit progress and communicate regularly with the audit team to avoid last-minute delays.
2024-001
FAC accepted this audit on July 1, 2025 — management decision was due January 1, 2026.
CMP submitted the data collection more than nine months after the year ended June 30, 2024. Questioned Costs: None. Cause: There was a high turnover in Fiscal Department Staffing following the end of the 2024 fiscal year. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP continue its process of identifying an appropriate candidate to bring the Organization back in line with filing requirements.
Show full finding ▾Hide full finding ▴Finding 2024-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP submitted the data collection more than nine months after the year ended June 30, 2024. Questioned Costs: None. Cause: There was a high turnover in Fiscal Department Staffing following the end of the 2024 fiscal year. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP continue its process of identifying an appropriate candidate to bring the Organization back in line with filing requirements.
CMP will take the following actions to ensure timely submission in future years: • Submit the 2024 DCF within five ( 5) business days of receiving the final audit report. 30 • Coordinate earlier with the external audit firm to establish mutually agreed-upon deadlines for key audit deliverables. • Implement an internal calendar to track critical reporting dates and milestones, beginning with the FY2025 audit cycle. • Assign a dedicated staff member to monitor audit progress and communicate regularly with the audit team to avoid last-minute delays.
2023-001
FAC accepted this audit on May 17, 2024 — management decision was due November 17, 2024.
CMP submitted the data collection more than nine months after the year ended June 30, 2023. Questioned Costs: None. Cause: There was a high turnover in Fiscal Department Staffing following the end of the 2022 fiscal year. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP continue its process of identifying an appropriate candidate to bring the Organization back in line with filing requirements.
Show full finding ▾Hide full finding ▴Finding 2022-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP submitted the data collection more than nine months after the year ended June 30, 2023. Questioned Costs: None. Cause: There was a high turnover in Fiscal Department Staffing following the end of the 2022 fiscal year. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP continue its process of identifying an appropriate candidate to bring the Organization back in line with filing requirements.
CMP continues to make every effort towards recruitment of appropriate staff to fill vacant positions while temporarily hiring consultants to handle day-to-day processes.
2022-001
FAC accepted this audit on July 26, 2023 — management decision was due January 26, 2024.
CMP submitted the data collection more than nine months after the year ended June 30, 2022. Questioned Costs: None. Cause: There was a fire at CMP?s headquarters that resulted in a delay of the completion of the 2022 audit. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP adhere to these submission requirements.
Show full finding ▾Hide full finding ▴Finding 2022-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP submitted the data collection more than nine months after the year ended June 30, 2022. Questioned Costs: None. Cause: There was a fire at CMP?s headquarters that resulted in a delay of the completion of the 2022 audit. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP adhere to these submission requirements.
CMP is aware of the delays and is in the process of finalizing financial reports and forms to ensure compliance with the Data Collection Form filing requirements.
2021-001
FAC accepted this audit on September 20, 2022 — management decision was due March 20, 2023.
CMP submitted the data collection more than nine months after the year ended June 30, 2020. Questioned Costs: None. Cause: There was a fire at CMP?s headquarters that resulted in a delay of the completion of the 2020 audit. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP adhere to these submission requirements.
Show full finding ▾Hide full finding ▴Finding 2021-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP submitted the data collection more than nine months after the year ended June 30, 2020. Questioned Costs: None. Cause: There was a fire at CMP?s headquarters that resulted in a delay of the completion of the 2020 audit. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP adhere to these submission requirements.
Corrective Action Plan Year Ended June 30, 2021 Finding Number Anticipated Completion Date Responsible Contact Person 2021-001 **** Mr. Hong Shing Lee, Executive Director Planned Corrective Action CMP is aware of the delays and is in the process of finalizing financial reports and forms to ensure compliance with the Data Collection Form filing requirements. **** CMP will file the 2022 data collection form within the timeframe prescribed by the Uniform Guidance.
CMP submitted the data collection more than nine months after the year ended June 30, 2020. Questioned Costs: None. Cause: There was a fire at CMP?s headquarters that resulted in a delay of the completion of the 2020 audit. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP adhere to these submission requirements.
Show full finding ▾Hide full finding ▴Finding 2021-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP submitted the data collection more than nine months after the year ended June 30, 2020. Questioned Costs: None. Cause: There was a fire at CMP?s headquarters that resulted in a delay of the completion of the 2020 audit. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP adhere to these submission requirements.
Corrective Action Plan Year Ended June 30, 2021 Finding Number Anticipated Completion Date Responsible Contact Person 2021-001 **** Mr. Hong Shing Lee, Executive Director Planned Corrective Action CMP is aware of the delays and is in the process of finalizing financial reports and forms to ensure compliance with the Data Collection Form filing requirements. **** CMP will file the 2022 data collection form within the timeframe prescribed by the Uniform Guidance.
FAC accepted this audit on September 20, 2022 — management decision was due March 20, 2023.
After a fire at CMP?s headquarters in January 2020, CMP was informed by its IT service company that these back-ups did not occur. Questioned Costs: None. Cause: There are no procedures in place to require management?s monitoring of backups. Effect: As a result of a fire at CMP?s headquarters, CMP became aware that the backups were not being performed. Recommendation: We recommend that CMP monitor all future back-up reports to ensure they are successfully completed. Views of Responsible Officials and Planned Corrective Actions: We agree with the recommendation and implemented the corrective action plan on the following page.
Show full finding ▾Hide full finding ▴Finding 2020-001: Back-up and Recovery Plan Criteria: We were informed that the back-ups from CMP?s server are kept in the cloud. Statement of Condition: After a fire at CMP?s headquarters in January 2020, CMP was informed by its IT service company that these back-ups did not occur. Questioned Costs: None. Cause: There are no procedures in place to require management?s monitoring of backups. Effect: As a result of a fire at CMP?s headquarters, CMP became aware that the backups were not being performed. Recommendation: We recommend that CMP monitor all future back-up reports to ensure they are successfully completed. Views of Responsible Officials and Planned Corrective Actions: We agree with the recommendation and implemented the corrective action plan on the following page.
Corrective Action Plan Year Ended December 31, 2020 Finding Number Anticipated Completion Date Responsible Contact Person 2020-001 Year Ended June 30, 2021 Mr. Hong Shing Lee, Executive Director Planned Corrective Action CMP has since contracted with FundEZ and installed the Fund EZ cloud version which automatically creates nightly backups of accounting data entered. These backups are kept for a week before they are replaced with the following week?s backups. Monthly backups are also made which are kept for a year before also being replaced. CMP can view or make copies of the backup, if necessary, by accessing the data within the Fund EZ cloud backup drive. The FundEZ company monitors the creation of the Fund EZ backups internally to confirm that the backup files are being created. The Fund EZ cloud is hosted through Microsoft Azure and that is where the backup files are stored. The location the backups are saved to are also redundantly backed up through Microsoft Azure. For other accounting documents, online One Drive file storage repositories have replaced backup media for the organization.
FAC accepted this audit on July 11, 2017 — management decision was due January 11, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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