EIN: 202416443
UEI: WS8AKBS49G81
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 10, 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 April 10, 2023 (1232 days ago).
What is a management decision? →Condition/Context: The single audit report was not submitted to the Office of Management and Budget in accordance with the reporting requirement. Criteria: COSO/Internal Control Framework defines control activities as ?policies and procedures that help ensures management?s directives are carried out.? This would include preparation of the schedule of expenditures of federal awards and the related data collection form in a timely manner. Uniform Guidance 2 CFR 200.501 states that the audit shall be completed, and the data collection form shall be submitted with the earlier of 30 days after the receipt of the auditor?s report, or 9 months after the end of the audit period. Cause: The single audit report was not submitted due to delays in the year-end closing process, resulting in the audit being delayed. Effect: As a result of the finding, the organization did not provide required information to its federal oversight agency in a timely manner. Questioned Costs: None Recommendation: We believe the year-end closing and audit preparation processes should be completed earlier after year end. Progress should be monitored by management to ensure that established due dates are being met and required reports are submitted to regulatory agencies within the compliance time frame. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.
Show full finding ▾Hide full finding ▴Condition/Context: The single audit report was not submitted to the Office of Management and Budget in accordance with the reporting requirement. Criteria: COSO/Internal Control Framework defines control activities as ?policies and procedures that help ensures management?s directives are carried out.? This would include preparation of the schedule of expenditures of federal awards and the related data collection form in a timely manner. Uniform Guidance 2 CFR 200.501 states that the audit shall be completed, and the data collection form shall be submitted with the earlier of 30 days after the receipt of the auditor?s report, or 9 months after the end of the audit period. Cause: The single audit report was not submitted due to delays in the year-end closing process, resulting in the audit being delayed. Effect: As a result of the finding, the organization did not provide required information to its federal oversight agency in a timely manner. Questioned Costs: None Recommendation: We believe the year-end closing and audit preparation processes should be completed earlier after year end. Progress should be monitored by management to ensure that established due dates are being met and required reports are submitted to regulatory agencies within the compliance time frame. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.
Views of Responsible Officials and Planned Corrective Actions: We and many other organizations in the industry have experienced labor shortages and workflow disruptions resulting from the COVID-19 pandemic. This precluded us from completing the year-end closing process as quickly as planned. We anticipate the completion of the single audit to only be a few days past the deadline for submitting the single audit report to the Office of Management and Budget. This is our organization?s first year conducting the single audit and naturally, there is a learning curve with some of the new processes. Furthermore, the increased workload corresponding to additional grant funds, coupled with labor shortages and related workflow disruptions, exacerbated the challenges surrounding this year?s year-end closing process. We guarantee that in future years, the year-end closing will be completed earlier now that we have a comprehensive understanding of the processes involved. We also guarantee that we will start the single audit within 4-5 months after the fiscal year-end and that the single audit will be completed timely moving forward. Planned Corrective Actions: We have allocated the human resources needed to manage the increased workload and reporting requirements pertaining to CFR 200 Audit Requirements. Additional human resources will ensure a quicker year-end closing process and complete preparation for the year-end single audit process to be completed timely. In addition, moving forward we will begin the audit earlier in the subsequent year and plan sufficient time to provide the information needed to complete the financial audit and the single audit in a timely manner. Name of the contact person responsible for corrective action: Arleen Joell and Goldin Group CPAs Planned completion date for corrective action plan: The FY2022 books are expected to be closed by the end of March 2023. The FY2022 audit is expected to start in May 2023 and to complete by the end of August 2023.
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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