EIN: 200694498
UEI: E4VLNHXKE2A3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 2022. 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 July 5, 2022, which was (1508 days ago).
What is a management decision? →Criteria: Pursuant to SAS 115, Communicating Internal Control Related Matters Identified in an Audit, which effects the Institute for the year ended June 30, 2021, we are required to report on whether the organization is able to prepare financial statements in accordance with generally accepted accounting principles. The preparation of financial statements, related notes, and schedule of expenditures of federal awards (SEFA) requires internal controls over preventing, detecting and correcting misstatements of the accounting data, and drafting financial statements, related footnote disclosures and SEFA. Condition: The Institute?s ability to prepare financial statements in accordance with the generally accepted accounting principles is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Institute?s internal controls. Context: The Institute has relied on its independent external auditors to assist in the drafting of the financial statements and all required disclosures in accordance with generally accepted in accounting principles. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related notes and SEFA , the Institute relies on its external auditors for assistance with the preparation of financial statements, and all required footnote disclosures. Cause of Condition: In the evaluation of the control environment of the Institute, we consideraed the abilities of the Institute, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with generally accepted account principles. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Institutes has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge that the competence required to prepare the financial statements, related disclosures and SEFA in accordance with generally accepted accounting principles.
Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Institutes has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with generally accepted accounting principles. Views of responsible officials and planned corrective actions: As noted above, the Board has engaged a firm with the expertise it believes possess suitable skills, knowledge, and experience to oversee services the auditor provides in assisting with financial statement presentation. The Board anticipates that this finding will not be included in the June 30, 2021 audit report.
2020-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2021. 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, 2021, which was (1786 days ago).
What is a management decision? →2020-001 Criteria: Pursuant to SAS 115, Communicating Internal Control Related Matters Identified in an Audit, which effects the Institute for the year ended June 30, 2020, we are required to report on whether the organization is able to prepare financial statements in accordance with generally accepted accounting principles. The preparation of financial statements, related notes, and schedule of expenditures of federal awards (SEFA) requires internal controls over preventing, detecting and correcting misstatements of the accounting data, and drafting financial statements, related footnote disclosures and SEFA. This was included as a material weakness in the June 30, 2019 report. During the fiscal year ended June 30, 2020, the Institute has engaged a contracted accountant with expertise to assist in the preparation process. We feel that this is now a significant deficiency. Condition: The Institute?s ability to prepare financial statements in accordance with the generally accepted accounting principles is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Institute?s internal controls. Context: The Institute has relied on its independent external auditors to assist in the drafting of the financial statements and all required disclosures in accordance with generally accepted accounting principles. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related notes and SEFA, the Institute relies on its external auditors for assistance with the preparation of financial statements, and all required footnote disclosures. Cause of Condition: In evaluating the control environment of the Institute, we considered the abilities of the Institute?s contracted accountants. As noted above, the Institute changed firms during the fiscal year. The accountant for half of the fiscal year, though capable of recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements in accordance with generally accepted accounting principles. Recommendation: In prior years, we recommended that the Board of Directors be aware of the internal control deficiencies over financial reporting and, if possible, implement procedures to ensure that the Institute has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with generally accepted accounting principles. As noted above the Institute did contract with a different firm to perform accounting and financial reporting duties. This firm assumed these responsibilities January 2020. Views of responsible officials and planned corrective actions: As noted above the Board has engaged a firm with the expertise it believes possess suitable skills, knowledge, and experience to oversee services the auditor provides in assisting with financial statement presentation. The Board anticipates that this finding will not be included in the June 30, 2021 audit report.
Recommendation: In prior years, we recommended that the Board of Directors be aware of the internal control deficiencies over financial reporting and, if possible, implement procedures to ensure that the Institute has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with generally accepted accounting principles. As noted in the Schedule of Findings and Questioned Costs, the Institute did contract with a different firm to perform accounting and financial reporting duties. This firm assumed these responsibilities January 2020. Views of responsible officials and planned corrective actions: As noted above, the Board has engaged a firm with the expertise it believes possess suitable skills, knowledge, and experience to oversee services the auditor provides in assisting with financial statement presentation. The Board anticipates that this finding will not be included in the June 30, 2021 audit report.
2019-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 27, 2021. 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 July 27, 2021, which was (1851 days ago).
What is a management decision? →2019-001 Criteria: Pursuant to SAS 115, Communicating Internal Control Related Matters Identified in an Audit, which effects the Institute for the year ended June 30, 2019, we are required to report on whether the organization is able to prepare financial statements in accordance with generally accepted accounting principles. The preparation of financial statements, related notes, and schedule of expenditures of federal awards (SEFA) requires internal controls over preventing, detecting and correcting misstatements of the accounting data, and drafting financial statements, related footnote disclosures and SEFA. Condition: The Institute?s ability to prepare financial statements in accordance with the generally accepted accounting principles is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Institute?s internal controls. Context: The Institute has relied on its independent external auditors to assist in the drafting of the financial statements and all required disclosures in accordance with generally accepted accounting principles. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related notes and SEFA, the Institute relies on its external auditors for assistance with the preparation of financial statements, and all required footnote disclosures. Cause of Condition: In evaluating the control environment of the Institute, we considered the abilities of the Institute?s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with generally accepted accounting principles. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Institutes has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with generally accepted accounting principles. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related disclosures and SEFA in accordance with generally accepted accounting principles.
2019-001 Internal Control over Preparation of Financial Statements Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Institutes has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the modified cash basis of accounting. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related disclosures and SEFA in accordance with generally accepted accounting principles.
2019-002 Criteria: The accounting software system utilized by the outside accountant was not conducive to accumulating costs reimbursable by the cooperative agreement into one or a combination of accounts. Additionally, it did not easily aggregate costs by project to record costs into pools efficiently. Condition: The Institute?s ability to prepare an accurate schedule of expenditures of federal awards (SEFA) is reliant on manual calculations rather than utilizing a software system capable of producing these reports. Context: The Institute has historically relied on its contracted accountant?s software system to assist in drafting the SEFA. However, the contract accountant?s software setup was not designed to easily aggregate costs by project. Effect: The financial transactions for the audit for the year ended June 30, 2019 included the use of software that was not conducive to ensuring that there are no misstatements or omissions that would be considered to be significant in the preparation of the SEFA. Cause of Condition: Although the Institute implemented the use of the recommended change in software, there have been misstatements to the SEFA. Recommendation: The accounting software should be set up to adequately and easily segregate each project. Views of responsible officials and planned corrective actions: The Board concurs with the finding and have recently contracted with a third party to assist with financial statement reporting, including federal grant exporting, who has expertise in this area
2019-002 Accounting System Recommendation: The accounting software should be set up to adequately and easily segregate each project. A revised chart of accounts should be established to reflect appropriate expense categories to more accurately allocate indirect costs using the cost pools on a consistent basis. Views of responsible officials and planned corrective actions: The Board concurs with the finding and have implemented the changes to the accounting software in order to comply with proper reporting and segregation of costs.
2019-003 Criteria: Pursuant to Agreement No. W911F-14-2-0034 Article 5 Fiscal Management paragraph 1.4c Payments, payments will be based on reimbursement requests in accordance with 32 CFR 32.22 (Title 32-Code of Federal Regulations Part 32-Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and other Non-Profit Organizations). Condition: The Institute?s request for payment from ARL has been based upon the subawardee?s payment request. Due to cash flow constraints the Institute requests payments from ARL prior to issuing a check to the sub-awardee. Context: The Institute has relied on the ARL to approve the payment prior to the payment of expenditure. Effect: The auditors are of the opinion that the Institute is not in compliance with Agreement No. W911F-14-2-0034 or 32 CFR 32.22. The auditors? interpretation of compliance requirements for requests for reimbursements is that the requests are to be made after the expense as been paid by the Institute, not after paid by the subawardee. If ARL has agreed to exempt the Institute from the requirement to request reimbursement only after payment, we feel the exception should be noted in the written grant agreement. Cause of Condition: Cash flow constraints has forced the Institute to requests payments prior to issuance of payment of actual expenditures but based on subawardee?s payment request. Recommendation: Payment requests should be made at the time the Institute issues a check to the sub-awardee. Views of responsible officials and planned corrective actions: The Board does not agree with the auditors? interpretation of this compliance requirement. While the Board acknowledges that requests for reimbursements have been made prior to the Institute?s issuance of payment, this has been the practice for the Board since inception and have not been informed by DCAA to discontinue this practice, however, ARL approved the payment requests based on the cooperative agreement project and fixed cost contracts.
2019-003 Reimbursement requests Recommendation: Payment requests should be made at the time the Institute issues a check to the sub-awardee. Views of responsible officials and planned corrective actions: The Board does not agree with the auditor?s interpretation of this compliance requirement. While the Board acknowledges that requests for reimbursements have been made prior to the Institute?s issuance of payment, this has been the practice for the Board since inception and have not been informed by DCAA to discontinue this practice, however, ARL approved the payment requests based on the cooperative agreement project and fixed cost contracts.
2019-004 Criteria: Not-for-Profit organizations expending in excess of $750,000 in federal awards are required to submit a data collection form to the Federal Clearinghouse no later than the earlier of nine months following the fiscal year end or one month after the Single Audit report is issued. Condition: The Single Audit was not completed until January 15, 2021. The data collection form was not submitted in a timely fashion. Context: The Institute contracted with a different contracted accountant to assist with preparation of the financial statements and schedule of federal expenditures. Effect: The Institute is not in compliance with the Single Audit provisions requiring the timely submission of the data collection form. Cause of Condition: The Institute has been working with the contracted accountant, the audit firm and DCMA to resolve questions related to the proper calculation of the federal expenditures. Recommendation: The Institute should ensure all parties assisting with the reporting and recording of federal expenditures are well trained in the requirements. Views of responsible officials and planned corrective actions: The Board concurs with the finding and have engaged a different contracted accountant. The new contracted accountant has an understanding of the reporting requirements for both DCMA and for single audit reporting. The general ledger system is being redesigned to assist with this process also.
2019-004 Deadline for filing the Data Collection Form Recommendation: The Institute should ensure all parties assisting with the reporting and recording of federal expenditures are well trained in the requirements. Views of responsible officials and planned corrective actions: The Board concurs with the finding. LWI has now contracted with a company to perform accounting services who has an understanding of the reporting requirements for both DCMA and for single audit reporting. The general ledger system has been redesigned to assist with this process also.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 2020. 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 July 30, 2020, which was (2213 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-003
GSA_MIGRATION
GSA_MIGRATION
2016-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 2020. 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 July 30, 2020, which was (2213 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-003
GSA_MIGRATION
GSA_MIGRATION
2015-004
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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