EIN: 210733990
UEI: VMJNMK8RTXE8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2025. 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 27, 2025 (330 days ago).
What is a management decision? →During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Material Weakness in Internal Control Over Compliance Mercer Street Friends Center understands and acknowledges the findings outlined in the audit report. We acknowledge that all the necessary procurement procedures were performed, with the exception that MSF did not maintain the documentation for small purchases between $10,000 and $250,000. We recognize the importance of adhering to established procedures to maintain transparency, accountability, and compliance with applicable regulations. To address this finding, we have developed the following corrective action plan: 1. Immediate Action: MSF will ensure that all current and future procurement files for purchases within the specified range include proper documentation of the required three quotations by phone or internet, as outlined in our procurement policy. 2. Policy Reinforcement and Training: MSF will conduct training sessions for all staff involved in procurement to reinforce the importance of maintaining complete and accurate documentation. These sessions will ensure staff are well-informed and equipped to comply with the policy requirements. 3. Documentation Tools: To standardize the documentation process, we are introducing a quotation log template to ensure consistent recording of rate, price, and vendor details. 4. Enhanced Oversight and Prevention of Recurrence: MSF will implement a periodic review process to ensure compliance with documentation requirements. At least four random audits of procurement files will be conducted annually. MSF is committed to resolving this issue promptly, taking the necessary steps to strengthen our internal controls, and implementing measures to prevent recurrence. Anticipated Completion Date: Started January 1, 2025, and completed June 30,2025 Responsible Person: Xiumei Chen, Director of Finance
FAC accepted this audit on April 12, 2020 — management decision was due October 12, 2020.
During payroll testing, one timesheet lacked authorization over time worked. Additionally, one employee tested was underpaid for the period worked. Criteria: The Organization is responsible to have controls in place that indicate supervisor approval over time worked on government funded contracts, and to assure that all employees being charged to the contracts are being paid the correct amount. Cause: There was a breakdown in controls over the payroll review process. Also, the Organization switched payroll providers during the year. Effect: There was one instance where the supervisor approval was missing on a timecard. There was one employee who was underpaid for the period tested.
Show full finding ▾Hide full finding ▴Condition: During payroll testing, one timesheet lacked authorization over time worked. Additionally, one employee tested was underpaid for the period worked. Criteria: The Organization is responsible to have controls in place that indicate supervisor approval over time worked on government funded contracts, and to assure that all employees being charged to the contracts are being paid the correct amount. Cause: There was a breakdown in controls over the payroll review process. Also, the Organization switched payroll providers during the year. Effect: There was one instance where the supervisor approval was missing on a timecard. There was one employee who was underpaid for the period tested.
Managements Response Mercer Street Friends Executive Leadership Team has met and discussed the authorized signature issue. The payroll authorization for time worked procedures, which are in place, have been reviewed with appropriate staff. The employee not paid in one time-period was a substitute teacher. The employee does not work a set time period. The amount of employee?s paychecks varies considerably depending on if and when the employee works during a particular time period. The employee did not realize she was only paid for partial hours during the time period in question. The employee has received payment for the hours worked. Additionally, timesheet approval procedures have been reviewed with all supervisory staff responsible with approving timesheets.
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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