EIN: 260421563
UEI: RMNEELVP4MM5
Audited by: Phillips CPAs and Advisors
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 30, 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 October 30, 2026 (57 days from today).
What is a management decision? →FAC accepted this audit on April 29, 2025 — management decision was due October 29, 2025.
FAC accepted this audit on April 30, 2024 — management decision was due October 30, 2024.
FAC accepted this audit on May 8, 2023 — management decision was due November 8, 2023.
FAC accepted this audit on August 23, 2022 — management decision was due February 23, 2023.
FAC accepted this audit on June 24, 2021 — management decision was due December 24, 2021.
FAC accepted this audit on August 24, 2020 — management decision was due February 24, 2021.
CONDITION: THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION. EFFECT: TRANSACTIONS COULD BE MISHANDLED. CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT TRANSACTIONS ARE HANDLED APPROPRIATELY. CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS. IDENTIFICATION OF A REPEAT FINDING: THIS IS A REPEAT FINDING FROM THE IMMEDIATE PREVIOUS AUDIT, 2018-001. RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: THE ORGANIZATION AGREES WITH THIS FINDING AND WILL ADBERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.
Show full finding ▾Hide full finding ▴CONDITION: THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION. EFFECT: TRANSACTIONS COULD BE MISHANDLED. CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT TRANSACTIONS ARE HANDLED APPROPRIATELY. CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS. IDENTIFICATION OF A REPEAT FINDING: THIS IS A REPEAT FINDING FROM THE IMMEDIATE PREVIOUS AUDIT, 2018-001. RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: THE ORGANIZATION AGREES WITH THIS FINDING AND WILL ADBERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.
2019-001 SEGREGATION OF DUTIES NAME OF CONTACT PERSON: JENNIFER DERRYBERRY, CHIEF FINANCIAL OFFICER CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPESED COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.
2018-001
FAC accepted this audit on July 7, 2019 — management decision was due January 7, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on August 12, 2018 — management decision was due February 12, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on July 23, 2017 — management decision was due January 23, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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