EIN: 133374285
UEI: KBH6MNM798D9
Audited by: CBIZ CPAs
Oversight agency: 93 [Department of Health and Human Services]
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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 10, 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 10, 2026 (42 days from today).
What is a management decision? →For the year ended December 31, 2024, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. Cause: The salaries and wages are not charged based on actual work performed. Effect: AEA is not in compliance with 2 CFR 200.430. Questioned Costs: None reported. Context: A random sampling of the federal expenditures. Repeat Finding: This finding was not corrected. See finding item 2023-101 in the prior year findings. Recommendation: We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs. View of Responsible Officials: Refer to management’s corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. Condition: For the year ended December 31, 2024, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. Cause: The salaries and wages are not charged based on actual work performed. Effect: AEA is not in compliance with 2 CFR 200.430. Questioned Costs: None reported. Context: A random sampling of the federal expenditures. Repeat Finding: This finding was not corrected. See finding item 2023-101 in the prior year findings. Recommendation: We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs. View of Responsible Officials: Refer to management’s corrective action plan.
1. Implement and maintain a formal time and effort process for payroll charged to Federal and other restricted awards. 2. Require approved time records or other compliant personnel activity documentation that accurately reflects work performed and is incorporated into payroll allocations. 3. Train program and finance staff on requirements for payroll allocation support under 2 CFR 200.430. 4. Retain supporting records in the grant file and review payroll allocation support as part of monthly close and grant reporting.
2023-101
For the year ended December 31, 2024, AEA did not maintain support for their allocation methodology for 9 cash disbursement items selected. Allocations amounts were determined by the current year’s management. Cause: The expense allocations may not be appropriate. Effect: AEA is not in compliance with 2 CFR 200.405. Questioned Costs: None reported. Context: A random sampling of the federal expenditures. Repeat Finding: This finding was not corrected. See finding item 2023-102 in the prior year findings. Recommendation: We recommend that AEA review and reestablish their allocation methodology for allocated costs. View of Responsible Officials: See management’s corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. Condition: For the year ended December 31, 2024, AEA did not maintain support for their allocation methodology for 9 cash disbursement items selected. Allocations amounts were determined by the current year’s management. Cause: The expense allocations may not be appropriate. Effect: AEA is not in compliance with 2 CFR 200.405. Questioned Costs: None reported. Context: A random sampling of the federal expenditures. Repeat Finding: This finding was not corrected. See finding item 2023-102 in the prior year findings. Recommendation: We recommend that AEA review and reestablish their allocation methodology for allocated costs. View of Responsible Officials: See management’s corrective action plan.
1. Document formal allocation methodologies for shared non-personnel costs using rational and supportable bases such as square footage, FTEs, usage, or other proportional benefit measures depending on the cost. 2. Review and approve methodologies by management and update them when operational realities change. 3. Maintain allocation schedules and supporting documentation for audit and grant compliance purposes. 4. Incorporate the methodology into policy and periodic review procedures.
2023-102
AEA follows the Weather Assistance Program Policies and Procedures Manual which has a procurement and suspension and debarment policy; however, AEA did not formally adopt a written policy that complies with the Office of Management and Budget’s (the “OMB”) requirements for procurement suspension and debarment. Cause: AEA did not formally adopt a written policy that complies with OMB requirements for procurement suspension and debarment. Effect: AEA is not in compliance with 2 CFR Part 200.317–200.327 of the Uniform Guidance. Questioned Costs: None reported. Context: Not applicable. Repeat Finding: Not applicable. Recommendation: Although there were no purchases in the audit period meeting the threshold for competitive bidding, we recommend that the AEA formally adopt a written procurement and suspension and debarment policy in accordance with the requirements. View of Responsible Officials: See management’s corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Uniform Guidance 2 CFR Part 200.318 require that AEA have documented procurement procedures for procurement transactions under a Federal award or subaward. Condition: AEA follows the Weather Assistance Program Policies and Procedures Manual which has a procurement and suspension and debarment policy; however, AEA did not formally adopt a written policy that complies with the Office of Management and Budget’s (the “OMB”) requirements for procurement suspension and debarment. Cause: AEA did not formally adopt a written policy that complies with OMB requirements for procurement suspension and debarment. Effect: AEA is not in compliance with 2 CFR Part 200.317–200.327 of the Uniform Guidance. Questioned Costs: None reported. Context: Not applicable. Repeat Finding: Not applicable. Recommendation: Although there were no purchases in the audit period meeting the threshold for competitive bidding, we recommend that the AEA formally adopt a written procurement and suspension and debarment policy in accordance with the requirements. View of Responsible Officials: See management’s corrective action plan.
AEA agrees with the finding. Management acknowledges that, while the organization followed procurement guidance contained in the Weather Assistance Program Policies and Procedures Manual, it did not formally adopt an organization-wide written procurement and suspension and debarment policy fully compliant with 2 CFR Part 200.317–200.327. AEA will formally adopt a written procurement policy that incorporates all applicable Uniform Guidance requirements, including procurement methods, competition requirements, documentation standards, conflict-of-interest provisions, and procedures for suspension and debarment verification for covered transactions. Management will also implement related procedures and control documentation to support consistent application of the policy across federally funded programs. AEA will provide training to relevant personnel and will maintain documentation evidencing procurement review and suspension/debarment verification, where applicable. Management believes these corrective actions will bring the organization into compliance and reduce the risk of future noncompliance.
FAC accepted this audit on January 28, 2025 — management decision was due July 28, 2025.
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
Show full finding ▾Hide full finding ▴In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended December 31, 2023, AEA did not maintain support for salary based on work performed. Salary and wages were charged based on a flat rate for all employees. The salaries and wages are not charged based on actual work performed. AEA is not in compliance with 2 CFR 200.430. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that AEA establish a system to determine and document the time spent and amount charged to their programs.
In 2025, the Chief Financial Officer in conjunction with the entire fiscal team is implementing a time and effort process using the Salesforce platform. The staff will indicate the hours worked in each project/grant daily. Laura Perozo, Chief Financial Officer, is monitoring this process and will make this correction by June 30, 2025.
In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
Show full finding ▾Hide full finding ▴In accordance with 2 CFR 200.405, costs must be allocated to the projects based on the proportional benefit. If this cannot be determined, costs may be allocated or transferred to benefitted projects on any reasonable documented basis. For the year ended December 31, 2023, AEA did not maintain support for their allocation methodology for 14 cash disbursement items selected. Allocations were made based on predetermined percentages established by the prior Chief Financial Officer. The expense allocations may not be appropriate. AEA is not in compliance with 2 CFR 200.405. There are no questioned costs reported. A random sampling of the federal expenditures. This is not a repeat finding from the prior year.We recommend that AEA review and reestablish their allocation methodology for allocated costs.
In 2025, the Chief Financial Officer in conjunction with the entire fiscal team is looking into an allocation methodology for OTPS that would be suitable for AEA. Laura Perozo, Chief Financial Officer, is monitoring this process and will make this correction by June 30, 2025.
FAC accepted this audit on November 22, 2023 — management decision was due May 22, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
FAC accepted this audit on September 30, 2020 — management decision was due March 30, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 29, 2017 — management decision was due March 29, 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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