EIN: 450952468
UEI: EJXDATF7EFX6
Audited by: Warren Averett
Oversight agency: 11 [Department of Commerce]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (158 days ago).
What is a management decision? →The Organization awarded 13 awards to subrecipients and did not include the information required by 2 CFR § 200.332 in the subaward agreement. Cause/Effect: The pass-through entity did not have a standardized process or checklist to ensure all required subaward elements were included in the agreements. Failure to communicate the federal nature of the award may result in subrecipients not being aware of their responsibilities under federal regulations, which could lead to noncompliance and misuse of federal funds. Questioned costs: None Repeat findings: No similar findings noted in the prior year. Recommendation: We recommend that the pass-through entity implement a standardized subaward template and checklist aligned with 2 CFR § 200.332. Staff should be trained on Uniform Guidance requirements to ensure all subawards include the necessary elements. Views of responsible officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.
Show full finding ▾Hide full finding ▴Finding 2024-002 – Subrecipient Monitoring (Material Weakness) Program Information: 11.307 Economic Adjustment Assistance Criteria: Per 2 CFR § 200.332, pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes specific information at the time of issuance and upon modification. Required elements include federal award identification; all requirements of the subaward including the federal statutes, regulations and terms and conditions; indirect cost rate; access to records; and closeout terms and conditions. Condition: The Organization awarded 13 awards to subrecipients and did not include the information required by 2 CFR § 200.332 in the subaward agreement. Cause/Effect: The pass-through entity did not have a standardized process or checklist to ensure all required subaward elements were included in the agreements. Failure to communicate the federal nature of the award may result in subrecipients not being aware of their responsibilities under federal regulations, which could lead to noncompliance and misuse of federal funds. Questioned costs: None Repeat findings: No similar findings noted in the prior year. Recommendation: We recommend that the pass-through entity implement a standardized subaward template and checklist aligned with 2 CFR § 200.332. Staff should be trained on Uniform Guidance requirements to ensure all subawards include the necessary elements. Views of responsible officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.
WFA Management’s Corrective Action Plan for Year Ended 12/31/2024 Finding number: 2024-002 Finding relates to subrecipient monitoring and management under 2 CFR Part 200. Corrective Action Plan The Women’s Foundation of Alabama is committed to ensuring clarity, accountability, and compliance in our grants management. To address the findings, we will: Implement the Subrecipient vs. Contractor Determination Form as a standard requirement for all agreements. For all agreements determined to be with subrecipients, a standardized agreement process to ensure that all required information is communicated and documented upfront. This includes clearly stating: o The federal award name and Assistance Listing Number (ALN). o A list of all applicable federal regulations. o Financial and performance reporting requirements and deadlines. Responsible Parties Chief Operating Officer – overall accountability for corrective action Director of Strategic Operations – coordination of implementation and recordkeeping Accounting Team (Mauldin & Jenkins): Technical assistance on compliance and reconciliation Anticipated Timeline Form and process adopted by [October 2025]
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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