EIN: 261501109
UEI: TBMDKZH61EC8
Audited by: West Rhode and Roberts
Oversight agency: 12 [Department of Defense]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 3, 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 March 3, 2026 (181 days ago).
What is a management decision? →FAC accepted this audit on August 21, 2024 — management decision was due February 21, 2025.
FAC accepted this audit on July 18, 2023 — management decision was due January 18, 2024.
FAC accepted this audit on June 25, 2020 — management decision was due December 25, 2020.
No one employee should have access to both physical assets and related accounting records, or to multiple phases of a transaction. Criteria: Accounting functions should be segregated so that one employee cannot complete a transaction from start to finish. Cause: NMMF?s accounting department is small which results in one or two employees performing all the accounting functions. Effect: The lack of segregation of duties increases the possibility that a material misstatement in the entity?s financial statements will not be prevented or detected and corrected on a timely basis. Questioned cost: There are no questioned costs.
Show full finding ▾Hide full finding ▴2019-001 ? Segregation of duties Program: All Programs (Federal and Non-Federal) Condition: No one employee should have access to both physical assets and related accounting records, or to multiple phases of a transaction. Criteria: Accounting functions should be segregated so that one employee cannot complete a transaction from start to finish. Cause: NMMF?s accounting department is small which results in one or two employees performing all the accounting functions. Effect: The lack of segregation of duties increases the possibility that a material misstatement in the entity?s financial statements will not be prevented or detected and corrected on a timely basis. Questioned cost: There are no questioned costs.
NMMF will take additional steps to ensure accounting functions will be segregated so that no one employee can complete an action, start to finish. Our corrective action plan includes steps to improve segregation of duties in the following areas: - Electronic Bill Payment ? The Accountant will only have the ability to enter payments, not to approve nor send them. - Bank Reconciliation ? An employee without access to the online banking system will perform the bank reconciliations. - Accounting System Access ? The CFO will assign additional restrictions on access rights within the system. - Integration of Systems ? The CFO will research and evaluate the potential for system integration with the accounting system in the following areas: - Internal Financial Tracking System - Online Banking System - Payroll System Anticipated Completion date is December 31, 2020 and Responsible contact person related to this corrective action plan is Mike Marchesano, CFO.
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 5, 2018 — management decision was due October 5, 2018.
FAC accepted this audit on May 8, 2017 — management decision was due November 8, 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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