EIN: 221838364
UEI: QJL2D4JRZG67
Audited by: Withumsmith+Brown, P.C.
Oversight agency: 16 [Department of Justice]
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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 October 10, 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 April 10, 2026 (141 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
The financial statements and related reporting package for the year ended December 31, 2023 were not submitted to the Federal Audit Clearinghouse (FAC) by the required deadline of September 30, 2024. Criteria: Per the Uniform Guidance (2 CFR §200.512), auditees are required to submit the reporting package, including the financial statements and Single Audit report, within nine months of the fiscal year-end or 30 days after the auditor’s report is issued, whichever is earlier. Cause: The delay in filing was due to a combination of factors, which included turnover in key positions at National Association of Police Athletic/Activities Leagues, Inc. and delays in the completion of the audit process by the external auditors. Effect: The auditee was not in compliance with federal reporting requirements, which could result in delayed access to federal funds or other corrective actions by granting agencies. Recommendation: We recommend that management establish and implement procedures to ensure the timely preparation, review, and submission of financial statements and related reports in accordance with Uniform Guidance requirements. Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.
Show full finding ▾Hide full finding ▴Finding 2023-001: Late Filing of Financial Statements Condition: The financial statements and related reporting package for the year ended December 31, 2023 were not submitted to the Federal Audit Clearinghouse (FAC) by the required deadline of September 30, 2024. Criteria: Per the Uniform Guidance (2 CFR §200.512), auditees are required to submit the reporting package, including the financial statements and Single Audit report, within nine months of the fiscal year-end or 30 days after the auditor’s report is issued, whichever is earlier. Cause: The delay in filing was due to a combination of factors, which included turnover in key positions at National Association of Police Athletic/Activities Leagues, Inc. and delays in the completion of the audit process by the external auditors. Effect: The auditee was not in compliance with federal reporting requirements, which could result in delayed access to federal funds or other corrective actions by granting agencies. Recommendation: We recommend that management establish and implement procedures to ensure the timely preparation, review, and submission of financial statements and related reports in accordance with Uniform Guidance requirements. Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.
Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.
2022-001
FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
The financial statements and related reporting package for the year ended December 31, 2022 were not submitted to the Federal Audit Clearinghouse (FAC) by the required deadline of September 30, 2023. Criteria: Per the Uniform Guidance (2 CFR §200.512), auditees are required to submit the reporting package, including the financial statements and Single Audit report, within nine months of the fiscal year-end or 30 days after the auditor’s report is issued, whichever is earlier. Cause: The delay in filing was due to turnover in key personnel. Effect: The auditee was not in compliance with federal reporting requirements, which could result in delayed access to federal funds or other corrective actions by granting agencies. Recommendation: We recommend that management establish and implement procedures to ensure the timely preparation, review, and submission of financial statements and related reports in accordance with Uniform Guidance requirements. Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.
Show full finding ▾Hide full finding ▴Finding 2022-001: Late Filing of Financial Statements Condition: The financial statements and related reporting package for the year ended December 31, 2022 were not submitted to the Federal Audit Clearinghouse (FAC) by the required deadline of September 30, 2023. Criteria: Per the Uniform Guidance (2 CFR §200.512), auditees are required to submit the reporting package, including the financial statements and Single Audit report, within nine months of the fiscal year-end or 30 days after the auditor’s report is issued, whichever is earlier. Cause: The delay in filing was due to turnover in key personnel. Effect: The auditee was not in compliance with federal reporting requirements, which could result in delayed access to federal funds or other corrective actions by granting agencies. Recommendation: We recommend that management establish and implement procedures to ensure the timely preparation, review, and submission of financial statements and related reports in accordance with Uniform Guidance requirements. Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.
Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on September 9, 2020 — management decision was due March 9, 2021.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 23, 2019 — management decision was due October 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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