EIN: 421434056
UEI: HVY7Q2L46QE3
Audited by: CliftonLarsonAllen LLP
Oversight agency: 21 [Department of the Treasury]
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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 July 8, 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 January 8, 2027 (125 days from today).
What is a management decision? →For the construction expenses selected for testing, we noted no written documentation on the procurement selection method. Context: The construction expenses did not have proper documentation of procurement. Cause: There is no procurement policy in place. Effect: Procuring vendors without full and open competition. Repeat Finding: No. Recommendation: We recommend the Organization adopt a procurement policy and retain evidence of procurement in their files at the time it takes place. We also recommend the suspension and debarment search be performed on the SAM.gov website and documentation is retained so as to provide evidence that this check was performed. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of the Treasury Federal Program Name: Coronavirus State and Local Recovery Funds CFDA Number: 21.027 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: For the construction expenses selected for testing, we noted no written documentation on the procurement selection method. Context: The construction expenses did not have proper documentation of procurement. Cause: There is no procurement policy in place. Effect: Procuring vendors without full and open competition. Repeat Finding: No. Recommendation: We recommend the Organization adopt a procurement policy and retain evidence of procurement in their files at the time it takes place. We also recommend the suspension and debarment search be performed on the SAM.gov website and documentation is retained so as to provide evidence that this check was performed. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: A procurement policy was adopted during the fiscal year. This finding is anticipated to be resolved going forward as it will have been in effect.. Name(s) of the contact person(s) responsible for corrective action: Doug Funke and John Tursi Planned completion date for corrective action plan: Completed as of 6/30/25.
FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
For the four construction pay applications selected for testing, we noted no written documentation on the procurement selection method. Context: Four out of four reimbursement requests/pay applications did not have proper documentation of procurement. Cause: There is no procurement policy in place. Effect: Procuring vendors without full and open competition. Repeat Finding: No. Recommendation: We recommend the Organization adopt a procurement policy and retain evidence of procurement in their files at the time it takes place. We also recommend the suspension and debarment search be performed on the SAM.gov website and documentation is retained so as to provide evidence that this check was performed. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of the Treasury Federal Program Name: Coronavirus State and Local Recovery Funds CFDA Number: 21.027 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: For the four construction pay applications selected for testing, we noted no written documentation on the procurement selection method. Context: Four out of four reimbursement requests/pay applications did not have proper documentation of procurement. Cause: There is no procurement policy in place. Effect: Procuring vendors without full and open competition. Repeat Finding: No. Recommendation: We recommend the Organization adopt a procurement policy and retain evidence of procurement in their files at the time it takes place. We also recommend the suspension and debarment search be performed on the SAM.gov website and documentation is retained so as to provide evidence that this check was performed. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We have reviewed and have made the changes effective immediately. Name(s) of the contact person(s) responsible for corrective action: Doug Funke, Carolyn Reddick & John Tursi Planned completion date for corrective action plan: Completed see attachment.
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
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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