EIN: 141679391
UEI: JTYMNZ9CQMB9
Audited by: NUGENT & HAEUSSLER, P.C.
Oversight agency: 16 [Department of Justice]
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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 July 14, 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 14, 2027 (132 days from today).
What is a management decision? →FAC accepted this audit on August 15, 2025 — management decision was due February 15, 2026.
FAC accepted this audit on November 1, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on November 1, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on October 30, 2022 — management decision was due April 30, 2023.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
Criteria or Specified Requirement: Under federal guidelines, each recipient must accurately report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. The non-federal entity must request reimbursement for (a) only allocable, allowable, and reasonable contract costs that have already been paid, or (b) if the non-federal entity is not delinquent in paying costs of contract performance in the ordinary course of business, costs incurred, but not necessarily paid (within 30 days of the request). Condition/Context: All of the quarterly final cost reports filed for the year ended December 31, 2020 included estimates of fringe benefit costs at 25%, which resulted in over reporting of expenses (including related indirect costs) estimated to be less than $5,000. Cause: The Organization incorrectly filed these reports based on the percentage included in the budget instead of actual expenses. Effect: The Organization is not in compliance with federal regulations. Identification of Repeat Finding: No Recommendation: We recommend the Organization ensure all reports are based on actual expenses incurred before reports are submitted. Views of responsible officials and corrective actions: There is no disagreement with the audit finding. Reports will be compared to supporting documents before they are submitted.
Show full finding ▾Hide full finding ▴Criteria or Specified Requirement: Under federal guidelines, each recipient must accurately report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. The non-federal entity must request reimbursement for (a) only allocable, allowable, and reasonable contract costs that have already been paid, or (b) if the non-federal entity is not delinquent in paying costs of contract performance in the ordinary course of business, costs incurred, but not necessarily paid (within 30 days of the request). Condition/Context: All of the quarterly final cost reports filed for the year ended December 31, 2020 included estimates of fringe benefit costs at 25%, which resulted in over reporting of expenses (including related indirect costs) estimated to be less than $5,000. Cause: The Organization incorrectly filed these reports based on the percentage included in the budget instead of actual expenses. Effect: The Organization is not in compliance with federal regulations. Identification of Repeat Finding: No Recommendation: We recommend the Organization ensure all reports are based on actual expenses incurred before reports are submitted. Views of responsible officials and corrective actions: There is no disagreement with the audit finding. Reports will be compared to supporting documents before they are submitted.
The Organization will implement a system of internal controls to ensure that actual fringe benefits expenses are included on final cost reports based on supporting documentation from benefit providers. The implementation of this system will occur within 30 days of receiving the auditor's report.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
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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