EIN: 330047994
UEI: TWL3WEV59TH4
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (39 days from today).
What is a management decision? →We noted that the Organization submits reimbursement requests for expenses already incurred. On February 6, 2025, the Organization requested $300,000 from the granting agency through the payment management system. As of reimbursement request on February 6, 2025, the Organization had only incurred $31,842 in expenses and the additional funds of $268,158 were not used within three days of this request. During our expense testing, we pulled a sample of 22 transactions and tested those transactions to ensure the expense was incurred before the reimbursement request or the funds were used within 3 days of the advance. We noted 12 out of the 22 transactions tested were not incurred before the reimbursement request was submitted or used within 3 days of the request.
Show full finding ▾Hide full finding ▴We noted that the Organization submits reimbursement requests for expenses already incurred. On February 6, 2025, the Organization requested $300,000 from the granting agency through the payment management system. As of reimbursement request on February 6, 2025, the Organization had only incurred $31,842 in expenses and the additional funds of $268,158 were not used within three days of this request. During our expense testing, we pulled a sample of 22 transactions and tested those transactions to ensure the expense was incurred before the reimbursement request or the funds were used within 3 days of the advance. We noted 12 out of the 22 transactions tested were not incurred before the reimbursement request was submitted or used within 3 days of the request.
expenses have been incurred, utilizing the cost-reimbursement method. This approach ensures that federal funds are requested solely to cover actual, documented expenditures and minimizes the risk of excess cash on hand. In the event that an advance of federal funds is requested, the Organization will implement the following corrective actions to ensure compliance with federal cash management requirements: 1. Revised Drawdown Procedures Federal drawdowns will be limited to short-term, clearly documented cash needs and tied directly to projected allowable expenditures expected to be disbursed within three business days. 2. Enhanced Review and Approval Controls All federal fund advances will require dual review and approval by CFO and Senior Director, Accounting to confirm compliance with 2 CFR §200.305 and to verify that requested amounts are reasonable and necessary for immediate program operations. 3. Post-Drawdown Reconciliations The Finance team will perform timely post-draw reconciliations comparing drawdowns to actual expenditures incurred within the three-day period, if applicable. Any variances will be documented, reviewed, and addressed promptly. 4. Training and Compliance Reinforcement Relevant finance and program staff will receive annual refresher training on federal cash management requirements, including allowable advances, timing expectations, and documentation standards. 5. Contingency Planning for Federal Funding Disruptions The Organization will leverage unrestricted reserves or alternative internal funding sources when feasible to manage temporary federal funding uncertainty, minimizing the need for advance draws that may not meet timing requirements.
To test reporting, we selected the annual and three quarterly FFR cash transaction reports, standard form 425 and the Organization could not provide us with one of the quarterly FFR cash transaction reports selected as they did not maintain a copy of this report in their records.
Show full finding ▾Hide full finding ▴To test reporting, we selected the annual and three quarterly FFR cash transaction reports, standard form 425 and the Organization could not provide us with one of the quarterly FFR cash transaction reports selected as they did not maintain a copy of this report in their records.
The Organization has strengthened internal controls over federal reporting to ensure timely preparation, submission, and retention of all required Federal Financial Reports (SF-425). A formal grant reporting calendar has been implemented, with clear assignment of responsibility for report preparation, review, and submission. All SF-425 reports are now subject to documented supervisory review by the CFO and Senior Director, Accounting prior to submission, and copies of submitted reports—along with confirmation of submission— are retained in a centralized, grant-specific repository maintained by the Finance Department. Finance staff have received additional training on federal reporting requirements to reinforce compliance and documentation standards.
FAC accepted this audit on August 30, 2022 — management decision was due March 2, 2023.
During the course of the audit, we became aware that the Organization did not recognize and accrue for certain invoices relating to fiscal year 2021 services, resulting in a corrected misstatement. Additionally, we became aware of a donor designation that was not identified during the closing process in a timely manner. We recommend that management review and implement stronger policies and procedures to ensure that the process to record expenses to the appropriate period has sufficient controls that are designed to deter unrecorded liabilities from occurring and ensure that the proper review and approval occurs by those individuals charged with such responsibilities. Additionally, we recommend management implement controls to ensure donor designations are reconciled in a timely manner.
Show full finding ▾Hide full finding ▴During the course of the audit, we became aware that the Organization did not recognize and accrue for certain invoices relating to fiscal year 2021 services, resulting in a corrected misstatement. Additionally, we became aware of a donor designation that was not identified during the closing process in a timely manner. We recommend that management review and implement stronger policies and procedures to ensure that the process to record expenses to the appropriate period has sufficient controls that are designed to deter unrecorded liabilities from occurring and ensure that the proper review and approval occurs by those individuals charged with such responsibilities. Additionally, we recommend management implement controls to ensure donor designations are reconciled in a timely manner.
The organization has implemented additional controls to remediate the findings in the financial reporting process. To ensure that material invoices are accrued for, management has increased its internal resources and has enhanced its review process for invoices after the year end close. To ensure that a designated grant is properly presented in the financial statements on a timely basis, management has implemented a new procedure and enhanced internal reports to highlight any designated grants.
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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