EIN: 462362098
UEI: UJLUWNHGF5E5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 16, 2022. 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 April 16, 2023 (1225 days ago).
What is a management decision? →Reference Number ? 2021-004 Assistance Listing Number, Federal Agency, and Program Name ? 10.334, U.S. Department of Agriculture, Enhancing Agricultural Opportunities for Military Veterans Finding Type ? Material weakness in internal control over compliance Repeat Finding ? No Compliance Requirement ? Cash Management Criteria ? Non-federal entities must minimize the time elapsing between the transfer from the U.S. Treasury and disbursement by the non-federal entity (2 CFR section 200.305(b)). Condition ? The organization uses a single-entry accounting system (Excel spreadsheets) to track expenses that are billed to the Federal contracts. Single-entry accounting systems are notoriously unreliable for financial reporting and cannot be adequately audited. Questioned Costs ? None. Cause ? The organization is not using a double-entry accounting system (QuickBooks) to support the billings of the Federal contracts. Effect ? Management can have little assurance that the billings on Federal contracts are accurate, and that time is minimized between the transfer and disbursement. Failure to minimize the time elapsing between the transfer and expenditure of federal funds can lead to sanctions and penalties. Context ? None of the federal contract invoices tested used QuickBooks general ledger data as the source for the amounts so billed. Recommendation ? Expenses should be fully allocated to the various grants and programs in QuickBooks each month, and that data should be used to support the billings to Federal and other grants and contracts. Views of Responsible Officials ? We agree (or disagree) with the finding. Please see our corrective action plan attached.
Show full finding ▾Hide full finding ▴Reference Number ? 2021-004 Assistance Listing Number, Federal Agency, and Program Name ? 10.334, U.S. Department of Agriculture, Enhancing Agricultural Opportunities for Military Veterans Finding Type ? Material weakness in internal control over compliance Repeat Finding ? No Compliance Requirement ? Cash Management Criteria ? Non-federal entities must minimize the time elapsing between the transfer from the U.S. Treasury and disbursement by the non-federal entity (2 CFR section 200.305(b)). Condition ? The organization uses a single-entry accounting system (Excel spreadsheets) to track expenses that are billed to the Federal contracts. Single-entry accounting systems are notoriously unreliable for financial reporting and cannot be adequately audited. Questioned Costs ? None. Cause ? The organization is not using a double-entry accounting system (QuickBooks) to support the billings of the Federal contracts. Effect ? Management can have little assurance that the billings on Federal contracts are accurate, and that time is minimized between the transfer and disbursement. Failure to minimize the time elapsing between the transfer and expenditure of federal funds can lead to sanctions and penalties. Context ? None of the federal contract invoices tested used QuickBooks general ledger data as the source for the amounts so billed. Recommendation ? Expenses should be fully allocated to the various grants and programs in QuickBooks each month, and that data should be used to support the billings to Federal and other grants and contracts. Views of Responsible Officials ? We agree (or disagree) with the finding. Please see our corrective action plan attached.
FINDING 2021-004: INTERNAL CONTROL OVER COMPLIANCE ? CASH MANAGEMENT Organization?s Response: We agree. Please note that all Federal contract invoices were reconciled without variance to monthly QuickBooks general ledger data prior to audit. However, any needed adjustments in QuickBooks stemming from those reconciliations were simply entered as a year-end adjustment rather than on a month-to-month basis. This resulted in the appearance that transactions occurred in a different month than actual. Views of Responsible Officials and Corrective Action: All monthly contract invoices are now substantiated with a QuickBooks report. Name of Responsible Official: Isa Marie McIntyre, Grants Manager Projected Implementation Date: September 1, 2022 (to go back to January 1, 2022)
Reference Number ? 2021-005 Assistance Listing Number, Federal Agency, and Program Name ? 10.334, U.S. Department of Agriculture, Enhancing Agricultural Opportunities for Military Veterans Finding Type ? Material weakness in internal control over compliance Repeat Finding ? No Compliance Requirement ? Reporting Criteria ? Non-federal entities must have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400, respectively). Condition ? We were not provided with any of the required written policies, procedures, and standards of conduct required by the Uniform Guidance. Questioned Costs ? None. Cause ? Management did not appear to be fully aware of the written policy requirements of the Uniform Guidance. Effect ? Failure to follow the requirements of the Uniform Guidance can lead to sanctions and penalties. Context ? This is the organization?s initial audit under the Uniform Guidance. Recommendation ? The required policies, procedures and standards of conduct should be completed as soon as possible.
Show full finding ▾Hide full finding ▴Reference Number ? 2021-005 Assistance Listing Number, Federal Agency, and Program Name ? 10.334, U.S. Department of Agriculture, Enhancing Agricultural Opportunities for Military Veterans Finding Type ? Material weakness in internal control over compliance Repeat Finding ? No Compliance Requirement ? Reporting Criteria ? Non-federal entities must have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400, respectively). Condition ? We were not provided with any of the required written policies, procedures, and standards of conduct required by the Uniform Guidance. Questioned Costs ? None. Cause ? Management did not appear to be fully aware of the written policy requirements of the Uniform Guidance. Effect ? Failure to follow the requirements of the Uniform Guidance can lead to sanctions and penalties. Context ? This is the organization?s initial audit under the Uniform Guidance. Recommendation ? The required policies, procedures and standards of conduct should be completed as soon as possible.
FINDING 2021-005: INTERNAL CONTROL OVER COMPLIANCE ? REPORTING Organization?s Response: We agree. Management advocates that they are very aware of the written policy requirements of the Uniform Guidance and reference them frequently when corresponding with grantors. We believe our prior written audit procedures manual included these; our updated audit procedures did not. Views of Responsible Officials and Corrective Action: The required policies, procedures and standards of conduct will again be completed in a separate Grant Policy and Procedures Manual, which will be referenced in the Accounting Policies and Procedures and added as an addendum. Name of Responsible Official: Isa Marie McIntyre, Grants Manager Projected Implementation Date: October 1, 2022
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