EIN: 370957464
UEI: GSA_MIGRATION
Audited by: DENNIS ROSE & ASSOCIATES, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 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 July 6, 2021 (1892 days ago).
What is a management decision? →FAC accepted this audit on October 30, 2019 — management decision was due April 30, 2020.
CONDITION - THE JOINT AGREEMENT DID NOT SUBMIT ACCURATE EXPENDITURE REPORT FOR JUNE 30, 2019. CONTEXT - THE JOINT AGREEMENT REPORTED EXPENDITURES ON THE CASH BASIS OF ACCOUNTING RATHER THAN THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS HOW THE FINANCIAL STATEMENTS ARE PREPARED. NO ADDITIONAL GRANT FUNDS WERE RECEIVED. THE FINAL REPORTS FOR THE PROJECT YEAR ARE ACCURATE.EFFECT - INACCURATE REPORTS AT THE INTERIM PERIODS. HOWEVER, THE TOTAL PROJECT REPORTS ARE ACCURATE. IT IS A TIMING ISSUE. CAUSE - DISCREPANCIES DUE TO DIFFERENCE IN BASIS OF ACCOUNTING USED TO PREPARE REPORTING. RECOMMENDATION - THE JOINT AGREEMENT NEEDS TO ENSURE THAT ALL EXPENDITURES OF THE GRANT ARE REPORTED WHEN THE EXPENSE IS INCURRED AND APPROPRIATE EXPENDITURE REPORTS ARE FILED. MANAGEMENT RESPONSE - THE JOINT AGREEMENT PRERPARES THE EXPENDITURE REPORTING BASED ON THE CASH BASIS OF ACCOUNTING AS USED IN OUR INTERNAL FINANCIAL STATEMENTS RATHER THAN THE MODIFIED ACCRUAL BASIS OF ACCOUNTING WHICH IS HOW THE YEAR-END FINANCIAL STATEMENTS ARE PREPARED. BECAUSE NO ADDITIONAL GRANT MONIES WERE RECEIVED AND THE FINAL RERPORTS FOR THE PROJECT YEAR ARE ACCURATE, WE BELIEVE THAT THERE IS NO COST BENEFIT TO CHANGING OUR PROCEDURES.
Show full finding ▾Hide full finding ▴CONDITION - THE JOINT AGREEMENT DID NOT SUBMIT ACCURATE EXPENDITURE REPORT FOR JUNE 30, 2019. CONTEXT - THE JOINT AGREEMENT REPORTED EXPENDITURES ON THE CASH BASIS OF ACCOUNTING RATHER THAN THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS HOW THE FINANCIAL STATEMENTS ARE PREPARED. NO ADDITIONAL GRANT FUNDS WERE RECEIVED. THE FINAL REPORTS FOR THE PROJECT YEAR ARE ACCURATE.EFFECT - INACCURATE REPORTS AT THE INTERIM PERIODS. HOWEVER, THE TOTAL PROJECT REPORTS ARE ACCURATE. IT IS A TIMING ISSUE. CAUSE - DISCREPANCIES DUE TO DIFFERENCE IN BASIS OF ACCOUNTING USED TO PREPARE REPORTING. RECOMMENDATION - THE JOINT AGREEMENT NEEDS TO ENSURE THAT ALL EXPENDITURES OF THE GRANT ARE REPORTED WHEN THE EXPENSE IS INCURRED AND APPROPRIATE EXPENDITURE REPORTS ARE FILED. MANAGEMENT RESPONSE - THE JOINT AGREEMENT PRERPARES THE EXPENDITURE REPORTING BASED ON THE CASH BASIS OF ACCOUNTING AS USED IN OUR INTERNAL FINANCIAL STATEMENTS RATHER THAN THE MODIFIED ACCRUAL BASIS OF ACCOUNTING WHICH IS HOW THE YEAR-END FINANCIAL STATEMENTS ARE PREPARED. BECAUSE NO ADDITIONAL GRANT MONIES WERE RECEIVED AND THE FINAL RERPORTS FOR THE PROJECT YEAR ARE ACCURATE, WE BELIEVE THAT THERE IS NO COST BENEFIT TO CHANGING OUR PROCEDURES.
REFERENCE CORRECTIVE ACTION PLAN INCLUDED IN THE REPORTING PACKAGE.
CONDITION - THE JOINT AGREEMENT DID NOT SUBMIT ACCURATE EXPENDITURE REPORT FOR JUNE 30, 2019. CONTEXT - THE JOINT AGREEMENT REPORTED EXPENDITURES ON THE CASH BASIS OF ACCOUNTING RATHER THAN THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS HOW THE FINANCIAL STATEMENTS ARE PREPARED. NO ADDITIONAL GRANT FUNDS WERE RECEIVED. THE FINAL REPORTS FOR THE PROJECT YEAR ARE ACCURATE. EFFECT - INACCURATE REPORTS AT INTERIM PERIODS. HOWEVER, THE TOTAL PROJECT REPORTS ARE ACCURATE. IT IS A TIMING ISSUE.CAUSE - DISCREPANCIES DUE TO DIFFERENCE IN BASIS OF ACCOUNTING USED TO PREPARE REPORTING. RECOMMENDATION - THE JOINT AGREEMENT NEEDS TO ENSURE THAT ALL EXPENDITURES OF THE GRANT ARE REPORTED WHEN THE EXPENSE IS INCURRED AND APPROPRIATE EXPENDITURE REPORTS ARE FILED. MANAGEMENT RESPONSE - THE JOINT AGREEMENT PRERPARES THE EXPENDITURE REPORTING BASED ON THE CASH BASIS OF ACCOUNTING AS USED IN OUR INTERNAL FINANCIAL STATEMENTS RATHER THAN THE MODIFIED ACCRUAL BASIS OF ACCOUNTING WHICH IS HOW THE YEAR-END FINANCIAL STATEMENTS ARE PREPARED. BECAUSE NO ADDITIONAL GRANT MONIES WERE RECEIVED AND THE FINAL RERPORTS FOR THE PROJECT YEAR ARE ACCURATE, WE BELIEVE THAT THERE IS NO COST BENEFIT TO CHANGING OUR PROCEDURES.
Show full finding ▾Hide full finding ▴CONDITION - THE JOINT AGREEMENT DID NOT SUBMIT ACCURATE EXPENDITURE REPORT FOR JUNE 30, 2019. CONTEXT - THE JOINT AGREEMENT REPORTED EXPENDITURES ON THE CASH BASIS OF ACCOUNTING RATHER THAN THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, WHICH IS HOW THE FINANCIAL STATEMENTS ARE PREPARED. NO ADDITIONAL GRANT FUNDS WERE RECEIVED. THE FINAL REPORTS FOR THE PROJECT YEAR ARE ACCURATE. EFFECT - INACCURATE REPORTS AT INTERIM PERIODS. HOWEVER, THE TOTAL PROJECT REPORTS ARE ACCURATE. IT IS A TIMING ISSUE.CAUSE - DISCREPANCIES DUE TO DIFFERENCE IN BASIS OF ACCOUNTING USED TO PREPARE REPORTING. RECOMMENDATION - THE JOINT AGREEMENT NEEDS TO ENSURE THAT ALL EXPENDITURES OF THE GRANT ARE REPORTED WHEN THE EXPENSE IS INCURRED AND APPROPRIATE EXPENDITURE REPORTS ARE FILED. MANAGEMENT RESPONSE - THE JOINT AGREEMENT PRERPARES THE EXPENDITURE REPORTING BASED ON THE CASH BASIS OF ACCOUNTING AS USED IN OUR INTERNAL FINANCIAL STATEMENTS RATHER THAN THE MODIFIED ACCRUAL BASIS OF ACCOUNTING WHICH IS HOW THE YEAR-END FINANCIAL STATEMENTS ARE PREPARED. BECAUSE NO ADDITIONAL GRANT MONIES WERE RECEIVED AND THE FINAL RERPORTS FOR THE PROJECT YEAR ARE ACCURATE, WE BELIEVE THAT THERE IS NO COST BENEFIT TO CHANGING OUR PROCEDURES.
REFERENCE CORRECTIVE ACTION PLAN INCLUDED IN THE REPORTING PACKAGE.
FAC accepted this audit on October 3, 2018 — management decision was due April 3, 2019.
FAC accepted this audit on October 3, 2017 — management decision was due April 3, 2018.
FAC accepted this audit on October 17, 2016 — management decision was due April 17, 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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