EIN: 341211116
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 6, 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 October 6, 2020 (2148 days ago).
What is a management decision? →Based on the audit procedures performed, we noted the Agency did not obtain and review the subrecipient?s audited financial statements in a timely manner. As a result, the subrecipient omitted the federal funds passed through on the subrecipient?s Schedule of Expenditures of Federal Awards. Cause: Management oversight Effect: The subrecipient?s Schedule of Expenditures of Federal Awards was not complete and accurate. Questioned cost: Not applicable. Context: The Agency?s subrecipient?s Schedule of Expenditures of Federal Awards was not complete and accurate. Recommendation: We recommend that management institute a control whereby ensuring subrecipient financial statements are reviewed for completeness and accuracy for federal award activity. Views of responsible officials of the auditee: See Corrective Action Plan on page 29.
Show full finding ▾Hide full finding ▴Criteria: According to Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards, section 200.331 (requirements for pass-through-entities), pass through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include reviewing financial and performance reports required by the pass-through entity and verify that the subrecipient is audited as required by Subpart F. Condition: Based on the audit procedures performed, we noted the Agency did not obtain and review the subrecipient?s audited financial statements in a timely manner. As a result, the subrecipient omitted the federal funds passed through on the subrecipient?s Schedule of Expenditures of Federal Awards. Cause: Management oversight Effect: The subrecipient?s Schedule of Expenditures of Federal Awards was not complete and accurate. Questioned cost: Not applicable. Context: The Agency?s subrecipient?s Schedule of Expenditures of Federal Awards was not complete and accurate. Recommendation: We recommend that management institute a control whereby ensuring subrecipient financial statements are reviewed for completeness and accuracy for federal award activity. Views of responsible officials of the auditee: See Corrective Action Plan on page 29.
The Agency has taken and will take the following actions to correct the underlying cause for the finding: Communicated with the subrecipient regarding the requirement to report expenditures on the Schedule of Expenditures of Federal Awards, Subrecipient's auditors were made aware of the requirement and finding in order to complete a corrected Schedule of Expenditures of Federal Awards for the most recent financial period, the Agency has implemented the following items for review of subrecipients: all subrecipients are required to send a draft Schedule of Expenditures of Federal Awards to the Agency prior to finalization for review of included funding. All subrecipients are required to send a copy of their audited financial statements within 30 days of the report date.
FAC accepted this audit on May 23, 2017 — management decision was due November 23, 2017.
GSA_MIGRATION
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