EIN: 460847332
UEI: QMM6GHHKAR31
Audited by: MARTIN SMITH & CO CPAS PA
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 8, 2026 (54 days ago).
What is a management decision? →FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The School did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021 was December 5, 2021. The data collection form and reporting package were not submitted by that date. Criteria: 2 CFR 200.512 Cause: The School engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. That firm did upload the data collection form and reporting package to the Federal Audit Clearinghouse on December 2, 2021. However, the School did not certify the data collection form and reporting package, the audit firm did not certify, and did not submit the certified information by the December 5, 2021 deadline. Effect: The School did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The School has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Show full finding ▾Hide full finding ▴2022-001 Deadline Exceeded Condition: The School did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021 was December 5, 2021. The data collection form and reporting package were not submitted by that date. Criteria: 2 CFR 200.512 Cause: The School engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. That firm did upload the data collection form and reporting package to the Federal Audit Clearinghouse on December 2, 2021. However, the School did not certify the data collection form and reporting package, the audit firm did not certify, and did not submit the certified information by the December 5, 2021 deadline. Effect: The School did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The School has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
Finding 2022-001 Condition: The School did not meet the deadline for submission of its data collection form and reporting Package to the Federal Audit Clearing house for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the fiscal year ended June 30, 2021, was December 5, 2021. Corrective Action Plan Corrective Action Planned: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Name of Contact Person Responsible for Corrective Action: Jessica Mullen, Director of Finance and Operations Anticipated Completion Date: December 16, 2022
FAC accepted this audit on September 19, 2022 — management decision was due March 19, 2023.
FAC accepted this audit on February 10, 2020 — management decision was due August 10, 2020.
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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