EIN: 270890538
UEI: GSA_MIGRATION
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 18, 2019. 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 May 18, 2020 (2290 days ago).
What is a management decision? →CRITERIA: RURAL DEVELOPMENT (RD) REQUIRES APPROVAL FOR ANY TRANSFER/WITHDRAWAL FROM THE PROJECT'S CASH ACCOUNTS IF THEY ARE NOT IN THE ORDINARY COURSE OF BUSINESS FOR ADMINISTRATIVE OR OTHER OPERATING COSTS OF THE PROJECT. CONDITION: DURING OUR TESTING OF CASH DISBURSEMENTS DURING THE YEAR, WE IDENTIFIED ADVANCES MADE TO A RELATE PARTY THAT DID NOT HAVE APPROVAL FROM RD. WE ALSO DISCOVERED THAT SOME OF THESE ADVANCES WERE NOT POSTED TO THE GENERAL LEDGER. CONTEXT: SAMPLING WAS NOT USED. QUESTIONED COSTS: NONE. CAUSE: FAILURE TO OBTAIN APPROPRIATE APPROVAL BEFORE THE ADVANCE WAS MADE AND FAILURE TO POST ADVANCES TO THE GENERAL LEDGER. EFFECT: THE ADVANCE TO A RELATED PARTY RESULTED IN AN UNALLOWABLE COST. REPEAT FINDING: YES. RECOMMENDATION: MANAGEMENT SHOULD NOT MAKE CASH ADVACES TO RELATED PARTIES UNLESS APPROVED BY RURAL DEVELOPMENT. MANAGEMENT SHOULD ALSO ENSURE ALL CASH ADVANCES TO RELATED PARTIES ARE RECORDED ON THE GENERAL LEDGER.
Show full finding ▾Hide full finding ▴CRITERIA: RURAL DEVELOPMENT (RD) REQUIRES APPROVAL FOR ANY TRANSFER/WITHDRAWAL FROM THE PROJECT'S CASH ACCOUNTS IF THEY ARE NOT IN THE ORDINARY COURSE OF BUSINESS FOR ADMINISTRATIVE OR OTHER OPERATING COSTS OF THE PROJECT. CONDITION: DURING OUR TESTING OF CASH DISBURSEMENTS DURING THE YEAR, WE IDENTIFIED ADVANCES MADE TO A RELATE PARTY THAT DID NOT HAVE APPROVAL FROM RD. WE ALSO DISCOVERED THAT SOME OF THESE ADVANCES WERE NOT POSTED TO THE GENERAL LEDGER. CONTEXT: SAMPLING WAS NOT USED. QUESTIONED COSTS: NONE. CAUSE: FAILURE TO OBTAIN APPROPRIATE APPROVAL BEFORE THE ADVANCE WAS MADE AND FAILURE TO POST ADVANCES TO THE GENERAL LEDGER. EFFECT: THE ADVANCE TO A RELATED PARTY RESULTED IN AN UNALLOWABLE COST. REPEAT FINDING: YES. RECOMMENDATION: MANAGEMENT SHOULD NOT MAKE CASH ADVACES TO RELATED PARTIES UNLESS APPROVED BY RURAL DEVELOPMENT. MANAGEMENT SHOULD ALSO ENSURE ALL CASH ADVANCES TO RELATED PARTIES ARE RECORDED ON THE GENERAL LEDGER.
MANAGEMENT HAS REPAID THE ADVANCE TO THE PROJECT.
2018-001
FAC accepted this audit on October 14, 2018 — management decision was due April 14, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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