EIN: 237022085
UEI: LDVEASHNJ3B7
Audited by: Dugan + Lopatka, CPAs
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 13, 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 November 13, 2026 (73 days from today).
What is a management decision? →FAC accepted this audit on May 9, 2025 — management decision was due November 9, 2025.
FAC accepted this audit on April 20, 2026 — management decision was due October 20, 2026.
FAC accepted this audit on June 15, 2026 — management decision was due December 15, 2026.
FAC accepted this audit on April 26, 2024 — management decision was due October 26, 2024.
FAC accepted this audit on April 27, 2023 — management decision was due October 27, 2023.
FAC accepted this audit on October 19, 2022 — management decision was due April 19, 2023.
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
FAC accepted this audit on January 21, 2021 — management decision was due July 21, 2021.
BUILD, Inc. reviewed all grants to see if any of the funds are from the federal government. One of their grantor?s grants did not have any wording in the agreement that the funds BUILD, Inc. was receiving came from the federal government. BUILD, Inc. was notified 11 months after their year end that this grant was federal funded. This grant put BUILD, Inc. over the single audit requirement threshold. This delay in reporting to the Federal Audit Clearinghouse and to pass-through entities will cause a delay in closing out grants and reporting results of the grants to various organizations.
Show full finding ▾Hide full finding ▴BUILD, Inc. reviewed all grants to see if any of the funds are from the federal government. One of their grantor?s grants did not have any wording in the agreement that the funds BUILD, Inc. was receiving came from the federal government. BUILD, Inc. was notified 11 months after their year end that this grant was federal funded. This grant put BUILD, Inc. over the single audit requirement threshold. This delay in reporting to the Federal Audit Clearinghouse and to pass-through entities will cause a delay in closing out grants and reporting results of the grants to various organizations.
BUILD will implement the auditor recommendation in 2021. The source of all funds will be confirmed with the grantor.
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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