EIN: 271372748
UEI: MLL3PQKBKSN3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 8, 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 October 8, 2025 (322 days ago).
What is a management decision? →We identified a significant deficiency related to the Organization’s controls over cash disbursements. Specifically, not all cash disbursements maintained the required supporting documentation and documented approval. Criteria: Proper internal control calls for every expenditure to show some evidence that it was approved prior to preparing the check and that invoices are present to support expenditures. Effect: The lack of these controls increases the risk of unauthorized or improper transactions, which could result in financial misstatements or misappropriation of assets. Recommendation: We recommend that the Organization obtain invoices or receipts for all disbursements and that all disbursements get initialed by a member of management to show evidence of approval. Response: The Organization is in agreement with the finding and has implemented new bill paying procedures that they will continue in 2025.
Show full finding ▾Hide full finding ▴Condition: We identified a significant deficiency related to the Organization’s controls over cash disbursements. Specifically, not all cash disbursements maintained the required supporting documentation and documented approval. Criteria: Proper internal control calls for every expenditure to show some evidence that it was approved prior to preparing the check and that invoices are present to support expenditures. Effect: The lack of these controls increases the risk of unauthorized or improper transactions, which could result in financial misstatements or misappropriation of assets. Recommendation: We recommend that the Organization obtain invoices or receipts for all disbursements and that all disbursements get initialed by a member of management to show evidence of approval. Response: The Organization is in agreement with the finding and has implemented new bill paying procedures that they will continue in 2025.
The Organization agrees with this finding and will implement the following: Separation of accounting functions: Review accounting staff functions and reassign duties to ensure that the same individual is not performing the bank reconciliations, preparing deposits, and issuing checks. Internal review process: Implement management review and documented approval of bank reconciliations and statements. Implement management review and documented approval of deposits.
We identified a significant deficiency related to the Organization’s segregation of duties. Specifically, the accounting department lacked proper segregation of duties in key areas, including accounting, banking procedures, and cash disbursements, increasing the risk of errors and unauthorized transactions. Criteria: An important element of internal accounting controls is an adequate segregation of duties such that no individual has the responsibility to execute a transaction, possess access to the related assets, and have responsibility or authority to record the transaction. Effect: A lack of segregation of duties subjects the Organization to a higher risk that errors or fraud could occur and not be detected in a timely manner in the normal course of business. Recommendation: We recommend that the Organization develop new written accounting procedures that include proper segregation of duties in the accounting department. Response: The Organization is in agreement with the finding and will review responsibilities during the 2025 year to determine and allow for sufficient segregation of duties.
Show full finding ▾Hide full finding ▴Condition: We identified a significant deficiency related to the Organization’s segregation of duties. Specifically, the accounting department lacked proper segregation of duties in key areas, including accounting, banking procedures, and cash disbursements, increasing the risk of errors and unauthorized transactions. Criteria: An important element of internal accounting controls is an adequate segregation of duties such that no individual has the responsibility to execute a transaction, possess access to the related assets, and have responsibility or authority to record the transaction. Effect: A lack of segregation of duties subjects the Organization to a higher risk that errors or fraud could occur and not be detected in a timely manner in the normal course of business. Recommendation: We recommend that the Organization develop new written accounting procedures that include proper segregation of duties in the accounting department. Response: The Organization is in agreement with the finding and will review responsibilities during the 2025 year to determine and allow for sufficient segregation of duties.
The Organization agrees with this finding and will implement the following: Supporting documentation: Obtain supporting documentation for all disbursement types. To include obtaining receipts for all purchases and employee reimbursements as well as creating a process to manage recurring transactions. Internal review process: Implement management review and documented approval of all disbursements.
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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