EIN: 262384892
UEI: GLGDT1NX8CF4
Audited by: Mullins PC
Oversight agency: 17 [Department of Labor]
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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 August 17, 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 February 17, 2027 (169 days from today).
What is a management decision? →FAC accepted this audit on September 16, 2025 — management decision was due March 16, 2026.
FAC accepted this audit on February 18, 2025 — management decision was due August 18, 2025.
Uniform Guidance 2 CFR 200.501 states that the audit shall be completed, and the data collection form shall be submitted within the earlier of 30 days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The single audit report was not submitted to the Office of Management and Budget in accordance with the reporting requirement. Cause: The delay in submission was caused by unforeseen circumstances related to the auditing firm's processes. Effect: LIN did not provide required information to its federal oversight agency in a timely manner. The Federal Clearinghouse did not have LIN’s completed audit available. Questioned Costs: None Recommendation: LIN should prepare its SEFA in a timely manner in order to meet the deadline for submission of the audit and data collection form.
Show full finding ▾Hide full finding ▴Condition: Uniform Guidance 2 CFR 200.501 states that the audit shall be completed, and the data collection form shall be submitted within the earlier of 30 days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The single audit report was not submitted to the Office of Management and Budget in accordance with the reporting requirement. Cause: The delay in submission was caused by unforeseen circumstances related to the auditing firm's processes. Effect: LIN did not provide required information to its federal oversight agency in a timely manner. The Federal Clearinghouse did not have LIN’s completed audit available. Questioned Costs: None Recommendation: LIN should prepare its SEFA in a timely manner in order to meet the deadline for submission of the audit and data collection form.
We are in agreement with the auditors' finding. In the future, we will be prepared for the reporting requirements and the data collection form will be submitted within 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. Moving forward, the SEFA will be prepared alongside other necessary documents to facilitate the audit process efficiently, and the audit submission will be completed on time. The organization has implemented new measures to monitor the progress of audit activities, including the preparation of the audit by their independent auditing firm, and ensure adequate time is allotted for submission and correspondences within the required deadlines.
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
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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