EIN: 320293438
UEI: GSA_MIGRATION
Audited by: FRIEDMAN LLP
Oversight agency: 16 [Department of Justice]
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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 January 1, 2020. 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 July 1, 2020 (2250 days ago).
What is a management decision? →Condition The United States Department of Justice (?USDOJ?) Guide to Equitable Sharing for State, Local, and Tribal Law Enforcement Agencies (the ?Guide?) requires that recipient agencies keep a separate bank account to track revenues and expenditures for the Program and no other funds may be commingled in this account. In the fiscal year 2018, the Organization received a reimbursement of $2,686 for overtime pay from another federal agency which was accounted for under the Program. Upon submission of the fiscal year 2018 Equitable Sharing Agreement and Certification (?ESAC?) form, the USDOJ instructed the Organization to exclude such reimbursement from the ESAC form and remove the funds from the Program?s bank account. These funds were properly excluded from the fiscal year 2019 submitted ESAC form; however, the funds were not transferred out of the Program?s bank account. Questioned Costs N/A Context Funds that are not considered Federal equitable sharing receipts should not be commingled with funds from the Program. Effect Noncompliance with the USDOJ Federal Equitable Sharing guidelines. Cause Management stated that its failure to transfer these funds out of the Program?s account was an oversight and it will be corrected in fiscal year 2020. Recommendation We recommend that the Organization comply with the USDOJ?s Guide by not commingling any other funds with funds from the Program. Views of Responsible Officials and Planned Corrective Actions The Organization agrees with the finding and recommendation and will transfer these funds out of the Program?s account. See corrective action plan.
Show full finding ▾Hide full finding ▴Condition The United States Department of Justice (?USDOJ?) Guide to Equitable Sharing for State, Local, and Tribal Law Enforcement Agencies (the ?Guide?) requires that recipient agencies keep a separate bank account to track revenues and expenditures for the Program and no other funds may be commingled in this account. In the fiscal year 2018, the Organization received a reimbursement of $2,686 for overtime pay from another federal agency which was accounted for under the Program. Upon submission of the fiscal year 2018 Equitable Sharing Agreement and Certification (?ESAC?) form, the USDOJ instructed the Organization to exclude such reimbursement from the ESAC form and remove the funds from the Program?s bank account. These funds were properly excluded from the fiscal year 2019 submitted ESAC form; however, the funds were not transferred out of the Program?s bank account. Questioned Costs N/A Context Funds that are not considered Federal equitable sharing receipts should not be commingled with funds from the Program. Effect Noncompliance with the USDOJ Federal Equitable Sharing guidelines. Cause Management stated that its failure to transfer these funds out of the Program?s account was an oversight and it will be corrected in fiscal year 2020. Recommendation We recommend that the Organization comply with the USDOJ?s Guide by not commingling any other funds with funds from the Program. Views of Responsible Officials and Planned Corrective Actions The Organization agrees with the finding and recommendation and will transfer these funds out of the Program?s account. See corrective action plan.
AUDITEE: Office of the Bronx County District Attorney Federal Equitable Sharing Program FISCAL YEAR END DATE: June 30, 2019 FINDING 2019-001: Cash Management ? Federal Equitable Sharing Program (CFDA No. 16.922) See Corrective Action Plan for chart/table
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 28, 2016 — management decision was due May 28, 2017.
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