EIN: 351870982
UEI: FQ9EDHKH5RG3
Audited by: Donovan PC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 5, 2025. 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 June 5, 2026 (85 days ago).
What is a management decision? →MBCDC violated the single audit requirements by not filing the Single Audit Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in a timely manner for both years ended December 31, 2024 and 2023. Criteria: When there are federal expenditures that exceed the amount of $750,000, the SF-SAC must be filed in a timely manner to ensure compliance with reporting requirements. Effect or Potential Effect: MBCDC is in violation of the Federal Audit Clearinghouse guidelines. Cause: Unaware of Federal Audit Clearinghouse filing requirements. Recommendation: MBCDC will file the current and prior year audited financials with the SFSAC to the Federal Audit Clearinghouse. Questioned Costs: $0 Reporting Views of Responsible Officials: MBCDC will file the 2024 and 2023 audited financial statements with the Federal Audit Clearinghouse to be back in compliance. Actions Taken or Plan on the Finding: MBCDC will file the 2024 and 2023 audited financial statements with the Federal Audit Clearinghouse and will continue to do so when required.
Show full finding ▾Hide full finding ▴Finding 2024-001 – Filing Annual Reports Timely Statement of Condition: MBCDC violated the single audit requirements by not filing the Single Audit Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in a timely manner for both years ended December 31, 2024 and 2023. Criteria: When there are federal expenditures that exceed the amount of $750,000, the SF-SAC must be filed in a timely manner to ensure compliance with reporting requirements. Effect or Potential Effect: MBCDC is in violation of the Federal Audit Clearinghouse guidelines. Cause: Unaware of Federal Audit Clearinghouse filing requirements. Recommendation: MBCDC will file the current and prior year audited financials with the SFSAC to the Federal Audit Clearinghouse. Questioned Costs: $0 Reporting Views of Responsible Officials: MBCDC will file the 2024 and 2023 audited financial statements with the Federal Audit Clearinghouse to be back in compliance. Actions Taken or Plan on the Finding: MBCDC will file the 2024 and 2023 audited financial statements with the Federal Audit Clearinghouse and will continue to do so when required.
Name of audit firm: Donovan CPAs Period covered by the audit: For the year ended December 31, 2024 Corrective action prepared by: Name: Amina Pierson, Martindale Brightwood Community Development Corporation Position: CEO & Executive Director Telephone number: (317) 957-2300 Email address: apierson@mbcdc.org Current Finding on Schedule of Findings, Questioned Costs, and Recommendations Correction Action Not Started or in Process Finding 2024-001 – Filing Annual Reports Timely Statement of Condition: MBCDC violated the single audit requirements by not filing the Single Audit Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in a timely manner. Corrective Action Plan: MBCDC will file the 2024 and 2023 audited financial statements with the Federal Audit Clearinghouse and will continue to do so when required. Status: In process.
MBCDC receives many cost reimbursement government grants with monthly reporting. During the audit process, MBCDC was unable to provide reports from the accounting software demonstrating the grants are being tracked effectively. These grants are subject to oversight and repayments could occur. Criteria: When receiving federal funds, expenditures must be tracked and recorded in an accurate and consistent manner. Effect or Potential Effect: MBCDC is unable to accurately identify the status of grant expenses from grant sources which may result in over or underspending federal grants. Cause: Inconsistent or incomplete grant expense tracking procedures and tools. Recommendation: MBCDC created a process to track government grants with corresponding expenses to verify overuse or underuse of grant funds. Questioned Costs: $235,119 Reporting Views of Responsible Officials: MBCDC is updating grant tracking processes to better account for federal funds expended. Actions Taken or Plan on the Finding: MBCDC will update the grant tracking spreadsheets for federal funds and devote more resources to proper tracking procedures.
Show full finding ▾Hide full finding ▴Finding 2024-002 – Monthly Reporting/Tracking of Government Grants Statement of Condition: MBCDC receives many cost reimbursement government grants with monthly reporting. During the audit process, MBCDC was unable to provide reports from the accounting software demonstrating the grants are being tracked effectively. These grants are subject to oversight and repayments could occur. Criteria: When receiving federal funds, expenditures must be tracked and recorded in an accurate and consistent manner. Effect or Potential Effect: MBCDC is unable to accurately identify the status of grant expenses from grant sources which may result in over or underspending federal grants. Cause: Inconsistent or incomplete grant expense tracking procedures and tools. Recommendation: MBCDC created a process to track government grants with corresponding expenses to verify overuse or underuse of grant funds. Questioned Costs: $235,119 Reporting Views of Responsible Officials: MBCDC is updating grant tracking processes to better account for federal funds expended. Actions Taken or Plan on the Finding: MBCDC will update the grant tracking spreadsheets for federal funds and devote more resources to proper tracking procedures.
Finding 2024-002 – Monthly Reporting/Tracking of Government Grants Statement of Condition: MBCDC receives many cost reimbursement government grants with monthly reporting. During the audit process, MBCDC was unable to provide reports from the accounting software demonstrating the grants are fully utilized. These grants are subject to oversight and repayments could occur. Corrective Action Plan: MBCDC will update the grant tracking spreadsheets for federal funds and devote more resources to proper tracking procedures. Status: In process. Correction Action Completed For the year ended December 31, 2024, the audit disclosed no findings, questioned costs, or recommendations that were completed and required to be reported.
FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
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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