EIN: 134080201
UEI: KNKPMDF9EUB8
Audited by: Grant Thornton LLP
Cognizant agency: 19 [Department of State]
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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 March 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 October 1, 2026 (32 days from today).
What is a management decision? →During the fiscal year ended June 30, 2025, CWS awarded a total of six subawards exceeding $30,000 under HHS programs Assistance Listing Numbers 93.567 and 93.676 that were not reported in SAM.gov as required. Refer to the table below for the results of our testing: Questioned costs: None. Cause: CWS did not have effective internal controls or policies in place to ensure that required reports were prepared accurately and submitted on time. We noted that no required reports were submitted during the fiscal year. Effect or potential effect: Failure to comply with FFATA requirements may result in noncompliance with federal transparency requirements and may subject the organization to increased federal oversight, potential enforcement actions, or reputational risk. Context: This a condition identified based upon our review of CWS’s compliance with the specified requirements. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that CWS implement stronger internal controls over the reporting process to ensure that all required FFATA reports are completed and submitted on a timely basis. Views of responsible official: CWS management agrees with the finding. Management’s corrective action plan, including immediate remediation steps and enhancements to internal controls over FFATA reporting, is presented in the Management’s Corrective Action Plan section of this report.
Show full finding ▾Hide full finding ▴Criteria: Under the Federal Funding Accountability and Transparency Act (“FFATA”), as amended and codified in 2 CFR Part 170, direct recipients of federal grants and cooperative agreements are required to report first‑tier subawards of $30,000 or more. These reports will be submitted in SAM.gov, and the required information must be reported no later than the last day of the month following the month in which the subaward obligation or modification occurs. Condition: During the fiscal year ended June 30, 2025, CWS awarded a total of six subawards exceeding $30,000 under HHS programs Assistance Listing Numbers 93.567 and 93.676 that were not reported in SAM.gov as required. Refer to the table below for the results of our testing: Questioned costs: None. Cause: CWS did not have effective internal controls or policies in place to ensure that required reports were prepared accurately and submitted on time. We noted that no required reports were submitted during the fiscal year. Effect or potential effect: Failure to comply with FFATA requirements may result in noncompliance with federal transparency requirements and may subject the organization to increased federal oversight, potential enforcement actions, or reputational risk. Context: This a condition identified based upon our review of CWS’s compliance with the specified requirements. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that CWS implement stronger internal controls over the reporting process to ensure that all required FFATA reports are completed and submitted on a timely basis. Views of responsible official: CWS management agrees with the finding. Management’s corrective action plan, including immediate remediation steps and enhancements to internal controls over FFATA reporting, is presented in the Management’s Corrective Action Plan section of this report.
Response to finding: We agree with the finding. Corrective Action Plan: This corrective action plan (CAP) for missing FFATA reports will address immediate remediation and longterm improvements to internal controls for first tier USG subawards issued under Federal financial assistance awards in the form of grants and cooperative agreements. Remediation - CWS will immediately review all subawards of $30,000 or more and submit all outstanding reports in the System for Award Management (SAM.gov) for awards issued in CWS FY25 (July 1, 2024 – June 30, 2025). - CWS will immediately review all subawards of $30,000 or more issued in CWS FY26 after July 1, 2025 and submit all outstanding reports in SAM.gov for awards issued in CWS FY26 (July 1, 2025 – March 17, 2026). Revise and Enhance Internal Controls - CWS will immediately implement a notification and review process for expenditures and new subawards to identify subawards which are required to be submitted in SAM.gov to meet current FFATA reporting requirements. This revised and enhanced process will include tasking Program management, compliance, and other related staff with immediately notifying the Program Finance team when new subawards are issued. The Program Finance team will be responsible for the submission of FFATA data in SAM.gov no later than the last day of the month following the month in which the subaward or subaward amendment obligation was made. The Program Finance team will also provide guidance on the FFATA process to staff who participate in the subaward process. This guidance will include a review of key subaward contract provisions to ensure that the process includes collection of all applicable data elements required under 2 CFR Part 170 Reporting Subaward and Executive Compensation Information. Individual(s) Responsible for Corrective Action Plan: Name: Tamara Robinson Title: Senior Director, Program Finance Phone Number: (574) 264-3102 Name: Sinisa Milovanovic Title: Director, Program Finance Phone Number: (574) 264-3102 Estimated Completion Date: Remediation – 3/20/2026 Revise and Enhance Internal Controls – Ongoing through 6/30/2026
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 25, 2019 — management decision was due September 25, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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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