EIN: 431992162
UEI: TEMGTV4VKFT5
Audited by: The Forde Firm
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2026 (121 days from today).
What is a management decision? →During our testing of internal control over compliance related to federal awards, we noted the Authority did not consistently perform and document timely reconciliations of the aged accounts payable subsidiary ledger to the general ledger for expenditures charged to federal programs. As a result of this control lapse, the Authority ultimately wrote off approximately $34,695.50 of aged accounts payable that had not been timely identified and resolved through the reconciliation process. Cause: The condition appears to have resulted from inadequate monthly reconciliation procedures, lack of timely review and follow-up for aged items outstanding more than 90 days, and insufficient documentation and retention of evidence supporting the preparation and review of reconciliations. Effect: As a result, the Authority’s controls did not operate effectively to timely detect and correct errors, omissions, or unsupported items in expenditures charged to federal programs. This increased the risk of misstatement and noncompliance related to federal award activity. However, based on the audit procedures performed, we did not identify material noncompliance or any questioned costs related to this matter. Recommendation: We recommend that management implement and document monthly reconciliations of the aged accounts payable subsidiary ledger to the general ledger for all federal program expenditures. We further recommend that management require timely supervisory review of aged items exceeding 90 days, document the resolution of such items, and retain evidence of the preparation, review, and follow-up performed.
Show full finding ▾Hide full finding ▴Section III--Federal Award and State Project Findings and Questioned Costs Major Federal Award Programs and State Projects Audit: 2025-001 – Timely Reconciliations of Aged Accounts Payable Federal Agency: U.S. Department of Education Assistance Listing: 93.558, 93.658, 93.659 Program Name: Student Financial Assistance Cluster Type of Finding: Significant deficiency in internal control over compliance Questioned Costs: None Criteria: Under 2 CFR 200.303 1, nonfederal entities are required to establish, document, and maintain effective internal control over federal awards to provide reasonable assurance that transactions are properly recorded, reported, and managed in compliance with applicable federal statutes, regulations, and the terms and conditions of the federal award. Effective internal control includes timely reconciliation of subsidiary records to the general ledger, supervisory review of unusual or aged items, and retention of documentation evidencing preparation and review. Condition: During our testing of internal control over compliance related to federal awards, we noted the Authority did not consistently perform and document timely reconciliations of the aged accounts payable subsidiary ledger to the general ledger for expenditures charged to federal programs. As a result of this control lapse, the Authority ultimately wrote off approximately $34,695.50 of aged accounts payable that had not been timely identified and resolved through the reconciliation process. Cause: The condition appears to have resulted from inadequate monthly reconciliation procedures, lack of timely review and follow-up for aged items outstanding more than 90 days, and insufficient documentation and retention of evidence supporting the preparation and review of reconciliations. Effect: As a result, the Authority’s controls did not operate effectively to timely detect and correct errors, omissions, or unsupported items in expenditures charged to federal programs. This increased the risk of misstatement and noncompliance related to federal award activity. However, based on the audit procedures performed, we did not identify material noncompliance or any questioned costs related to this matter. Recommendation: We recommend that management implement and document monthly reconciliations of the aged accounts payable subsidiary ledger to the general ledger for all federal program expenditures. We further recommend that management require timely supervisory review of aged items exceeding 90 days, document the resolution of such items, and retain evidence of the preparation, review, and follow-up performed.
Views of Responsible Officials and Planned Corrective Action: Management is aware of this matter and acknowledges the need to strengthen controls over the timely reconciliation and review of aged accounts payable related to federal awards. Management has implemented, or will implement, enhanced procedures designed to prevent similar issues in future reporting periods, including: (1) formalizing written policies requiring monthly accounts payable reconciliations; (2) adding a review control focused specifically on items outstanding more than 90 days, including documented investigation and resolution; and (3) training accounting personnel on these procedures and related documentation requirements. Management believes these corrective actions will improve the timely identification, review, and resolution of aged accounts payable balances in future reporting periods.
FAC accepted this audit on February 12, 2025 — management decision was due August 12, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
FAC accepted this audit on December 23, 2018 — management decision was due June 23, 2019.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
FAC accepted this audit on December 18, 2016 — management decision was due June 18, 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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