EIN: 237169265
UEI: PMKQPLGMKEJ6
Audited by: HBE LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 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 June 17, 2026 (83 days ago).
What is a management decision? →FAC accepted this audit on November 8, 2024 — management decision was due May 8, 2025.
The Foundation failed to report its first-tier subawards subject to FFATA requirements by the end of the month following the month in which the obligation was made for five of the seven subawards tested. Additionally, the Foundation reported the incorrect amount of funds awarded in one of the seven subawards tested above. Cause: A breakdown in the Foundation’s internal controls over reporting did not allow the Foundation to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Foundation from complying with the reporting requirements of the program. Identification of a Repeat Finding: New finding. Recommendation: The Foundation should review its system of internal controls over reporting to determine improvements that can be made to ensure the Foundation actively tracks and adheres to reporting requirements outlined in its award agreements and included in the CFR. Views of Responsible Officials: The Foundation will implement new controls to ensure compliance with the 30 day requirement.
Show full finding ▾Hide full finding ▴Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Agriculture – Inflation Reduction Act Urban & Community Forestry Program, Assistance Listing No. 10.727, Agreement Identifying No. 24-CA-11132544-D052 & 24-CA-11132544-015. Criteria: Appendix A to Part 170 of Title 2 CFR, Subtitle A, Chapter 1 describes the first-tier subaward reporting requirements under the Federal Funding Accountability and Transparency Act (FFATA), which requires prime recipients to report first-tier subawards to non-Federal entities equal to or exceeding $30,000 no later than the end of the month following the month in which the obligation was made. Condition: The Foundation failed to report its first-tier subawards subject to FFATA requirements by the end of the month following the month in which the obligation was made for five of the seven subawards tested. Additionally, the Foundation reported the incorrect amount of funds awarded in one of the seven subawards tested above. Cause: A breakdown in the Foundation’s internal controls over reporting did not allow the Foundation to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Foundation from complying with the reporting requirements of the program. Identification of a Repeat Finding: New finding. Recommendation: The Foundation should review its system of internal controls over reporting to determine improvements that can be made to ensure the Foundation actively tracks and adheres to reporting requirements outlined in its award agreements and included in the CFR. Views of Responsible Officials: The Foundation will implement new controls to ensure compliance with the 30 day requirement.
A plan has been put in place that involves the Accounting Director monitoring the FFATA reporting activity monthly to ensure that the Foundation meets the reporting requirements of the program. Each month, the Accounting Director contacts the Grant Administrator to determine if any new first-tier subaward contracts have been signed during the last 30 days. If any contracts have been signed, the Accounting Director obtains a copy of the FFATA report that the Grant Administrator filed during the month to verify that it contains those subaward contracts and that they have been reported on a timely basis and in the correct amount. In addition, the Accounting Director compares information on the monthly FFATA reports to a master list of approved sub awardees to verify contract amounts and to ensure that all contracts are being reported.
FAC accepted this audit on October 29, 2020 — management decision was due April 29, 2021.
FAC accepted this audit on November 4, 2019 — management decision was due May 4, 2020.
FAC accepted this audit on October 29, 2018 — management decision was due April 29, 2019.
FAC accepted this audit on October 25, 2017 — management decision was due April 25, 2018.
FAC accepted this audit on October 31, 2016 — management decision was due May 1, 2017.
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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