EIN: 263009993
UEI: DQ3KH1US4SM6
Audited by: Schriver, Carmona & Company, PLLC
Oversight agency: 84 [Department of Education]
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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 June 19, 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 December 19, 2025 (260 days ago).
What is a management decision? →Based on procedures performed, SC&C identified acquisitions in excess of the simplified acquisition threshold that were not selected using an appropriate procurement method. Cause: The Organization was unaware of the compliance requirement. Also, the Organization did not follow its written procurement policy. Effect: $324,000 of costs are questioned costs as a result of failing to meet procurement requirements. This is considered material to the Congressionally Funded Community Projects. Repeat Finding: No Recommendation: We recommend the Organization establish and implement written policies and procedures to establish to ensure compliance with the compliance requirements and terms and conditions of the federal award. Views of Responsible Officials: Management agrees with the recommendations to establish and implement written policies and procedures to conform with the compliance requirements and terms and conditions of the federal award.
Show full finding ▾Hide full finding ▴Finding: 2023-001 Program Title: Congressionally Funded Community Projects Assistance Listing: 84.215K Contract Grant Number: S215K230172 Federal Award Years: July 1, 2023 to May 31, 2025 Federal Agency: U.S. Department of Education Type of Finding: Material Noncompliance Criteria: 2 CFR sections 200.318 through 200.326 establishes the procurement standards applicable to Non- Federal Entities applicable to federal awards. When acquisitions exceed the simplified acquisition threshold of $250,000, the non-federal entity must use one of the following procurement methods: the sealed bid method, the competitive proposals method, or the noncompetitive proposals method based on the criteria outlined in 2 CFR section 200.320. Condition: Based on procedures performed, SC&C identified acquisitions in excess of the simplified acquisition threshold that were not selected using an appropriate procurement method. Cause: The Organization was unaware of the compliance requirement. Also, the Organization did not follow its written procurement policy. Effect: $324,000 of costs are questioned costs as a result of failing to meet procurement requirements. This is considered material to the Congressionally Funded Community Projects. Repeat Finding: No Recommendation: We recommend the Organization establish and implement written policies and procedures to establish to ensure compliance with the compliance requirements and terms and conditions of the federal award. Views of Responsible Officials: Management agrees with the recommendations to establish and implement written policies and procedures to conform with the compliance requirements and terms and conditions of the federal award.
Response to the Schedule of Findings and Questioned Costs by Schriver Carmona, CPA on Audited Financial Statements of Beasley Brown Community Development Corporation for the Year Ended December 31, 2023 Finding #2023-001: BBCDC was unaware of the compliance requirement, and did not follow its written procurement policy, which resulted in $324,000 of questionable costs that caused it to not meet the procurement requirements for Congressionally Funded Community Projects. Action: At its Board of Directors meeting March 17, 2025, the Beasley Brown Community Development Corporation took the following action: It voted to revise its procurement policy to include a section entitled "Procurement Policy Procedures applicable to Non-Federal Entities.” This section will include all requirements stated in CFR 200.318 – 200.326. Procedures will require documented evidence of all proposed purchases and contracts under this section per CFR 200.318 – CFR 326 and approval by the Board of Directors or designated persons. The Board also moved that periodic training on CFR 200.318 – CFR 200.326 must be provided to the Board of Directors and other designated persons. Rev. Dr. Melvin Wilson, Jr., Chair – Board of Directors, will be responsible for ensuring the corrective action plan is implemented. The corrective action was implemented beginning March 18, 2025.
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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