EIN: 362166947
UEI: NG4YUBADS2C7
Audited by: Cherry Bekaert LLP
Oversight agency: 45 [National Endowment for the Arts / National Endowment for the Humanities]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 3, 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 September 3, 2025 (363 days ago).
What is a management decision? →FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
During our testing of the 36.XXX program, we noted one sample item that was a September 2023 invoice incorrectly accrued as of fiscal year end. Cause: The individuals responsible for processing this invoice did not record the expenditure in the proper period. Effect: The expenditure was charged to the wrong period. Questioned Costs: None Recommendation: We recommend that the Association implement internal controls and procedures to ensure expenditures are recorded in the proper period. Management's Response: During the fiscal year end closing process, invoices will be closely examined to determine proper cut-off procedures are applied and invoices will be matched and recorded in the period that the service is performed and/or the goods are received. In addition, education will be strengthened for Grant Principal Investigators to aid in the determination of recording invoices in the correct fiscal year.
Show full finding ▾Hide full finding ▴FINDING 2023-001 - CONTROLS OVER PERIOD OF PERFORMANCE Federal Program: 36.XXX - United States Holocaust Museum and Memorial Holocaust Museum Traveling Exhibition Criteria: The Federal Agency requires that expenditures charged to federal awards must occur in the covered budgetary period, for the year ended August 31, 2023. Condition: During our testing of the 36.XXX program, we noted one sample item that was a September 2023 invoice incorrectly accrued as of fiscal year end. Cause: The individuals responsible for processing this invoice did not record the expenditure in the proper period. Effect: The expenditure was charged to the wrong period. Questioned Costs: None Recommendation: We recommend that the Association implement internal controls and procedures to ensure expenditures are recorded in the proper period. Management's Response: During the fiscal year end closing process, invoices will be closely examined to determine proper cut-off procedures are applied and invoices will be matched and recorded in the period that the service is performed and/or the goods are received. In addition, education will be strengthened for Grant Principal Investigators to aid in the determination of recording invoices in the correct fiscal year.
FINDINGS - FEDERAL AWARDS AND QUESTIONED COSTS MATERIAL WEAKNESS 2023-001 - CONTROLS OVER PERIOD OF PERFORMANCE Recommendation: The auditors recommend the Association implement internal controls and procedures to ensure expenditures are recorded in the proper period. Actions Taken or Planned: During the fiscal year end closing process, invoices will be closely examined to determine proper cut-off procedures are applied and invoices will be matched and recorded in the period that the service is performed and/or the goods are received. In addition, education will be strengthened for Grant Principal Investigators to aid in the determination of recording invoices in the correct fiscal year. Person(s) Responsible: Grant Principal Investigators, Controller, Director of Financial Reporting and Compliance and the Chief Financial Officer. Estimated Date of Completion: The plan will be incorporated into our processes immediately to allow for ample time for education and refinement. The plan will be fully implemented by August 31, 2024.
FAC accepted this audit on March 14, 2023 — management decision was due September 14, 2023.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
FAC accepted this audit on July 26, 2021 — management decision was due January 26, 2022.
FAC accepted this audit on April 5, 2020 — management decision was due October 5, 2020.
FAC accepted this audit on February 10, 2019 — management decision was due August 10, 2019.
FAC accepted this audit on March 5, 2018 — management decision was due September 5, 2018.
FAC accepted this audit on February 23, 2017 — management decision was due August 23, 2017.
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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