EIN: 341565585
UEI: EZHRS17WJXF5
Audited by: Mira+Kolena Ltd
Oversight agency: 11 [Department of Commerce]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 20, 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 August 20, 2026 (15 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Show full finding ▾Hide full finding ▴Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and expenses to ensure the issue does not occur in the future
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Show full finding ▾Hide full finding ▴Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and expenses to ensure the issue does not occur in the future
FAC accepted this audit on August 28, 2025 — management decision was due February 28, 2026.
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Show full finding ▾Hide full finding ▴Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and expenses to ensure the issue does not occur in the future
Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
Show full finding ▾Hide full finding ▴Finding Type : Immaterial noncompliance with major program requirements Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216 Finding Resolution Status : Resolved Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program Income (UPI) for the 5 year term of the above referenced Cooperative Agreement. Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017- 2021) therefore creating UPI. Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement. Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have also not reported Program Income consistently as each has different interpretations on the policy. This has become a topic of discussion across the national network with similar results of inconsistency and confusion of definitions. Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.
State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and expenses to ensure the issue does not occur in the future
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
FAC accepted this audit on January 6, 2022 — management decision was due July 6, 2022.
2021-001 Written Policies Required by the Uniform Grant Guidance Finding Type. Immaterial Noncompliance; Significant Deficiency In Internal Controls Over Compliance (Allowable Costs/Cost Principles and Cash Management) Program. Manufacturing Extension Partnership; U.S. Department of Commerce; Assistance Listing Number 11.611; Passed through the Ohio Department of Development (ODOD) Criteria. The Uniform Grant Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (?200.302 (6)); and 2) Allowability of costs charged to federal programs (?200.302 (7)). Condition. Although the Center has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. Cause. This condition appears to be the result of an oversight in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, the Center did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-001 Written Policies Required by the Uniform Grant Guidance Finding Type. Immaterial Noncompliance; Significant Deficiency In Internal Controls Over Compliance (Allowable Costs/Cost Principles and Cash Management) Program. Manufacturing Extension Partnership; U.S. Department of Commerce; Assistance Listing Number 11.611; Passed through the Ohio Department of Development (ODOD) Criteria. The Uniform Grant Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (?200.302 (6)); and 2) Allowability of costs charged to federal programs (?200.302 (7)). Condition. Although the Center has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. Cause. This condition appears to be the result of an oversight in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, the Center did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.
Corrective Action Plan Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the CIFT Single Audit Act Compliance report for the year June 30, 2021, and corrective actions to be completed. 2021-001 Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Center has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, the Center did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Auditor Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. Corrective Action. Management concurs with the finding. The Center will prepare formal written policies to fully comply with the Uniform Grant Guidance applicable to its federal programs. Responsible Person. Kathy Hermiller, Vice President Finance and Administration Anticipated Completion Date: June 30, 2022
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
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