EIN: 351834665
UEI: GSA_MIGRATION
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 18, 2021. 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 November 18, 2021, which was (1736 days ago).
What is a management decision? →Personnel responsible for the accounting and reporting functions lack the education, training, and professional experience necessary to apply generally accepted accounting principles in recording transactions and preparing the internal financial statements. As a result, the financial statements presented for audit contained numerous errors which had not been detected by management or the board. Several material adjustments were recorded in the audited financial statements to correct these errors.
Management and the Board will give consideration to personnel needs for financial and grant reporting, and discuss the need for additional financial expertise on the Board.
Expenditures for each grant were not recorded in separate accounts in the general ledger, making it difficult to adequately identify the costs associated with each grant which had been billed to grantors. Grant costs for which reimbursement was requested were not reconciled to expenditures recorded in the general ledger. In addition, certain grant reimbursements received were recorded in incorrect revenue accounts. In accordance with the Uniform Guidance, CFR 200.302(b)(2), entities receiving Federal financial assistance must maintain accurate, current and complete disclosure of the financial results of each government sponsored project or program and records that adequately identify the source and application of funds for government sponsored activities.
Management is in the process of evaluating and revising the recording of grant costs to achieve improved financial and grant reporting.
Several accounting policies required by ARG?s Fiscal Policy Manual, many of which were designed to mitigate segregation of duties risks, are not being followed.
Management and the Board will review current job responsibilities of all persons involved in the accounting functions for adherence to the Fiscal Policy Manual and best practices in an effort to strengthen internal controls.
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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