EIN: 472475870
UEI: NSZAAZRNQHV8
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 12, 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 December 12, 2022 (1350 days ago).
What is a management decision? →Assistance Listing Number, Federal Agency, and Program Name 16.840; U.S. Department of Justice; Keep Young Athletes Safe Federal Award Identification Number and Year 2018 KY B8 0001 (October 1, 2018 September 30, 2023), 15PSMA 21 GG 02193 KYAS (September 1, 2021 August 31, 2023) Finding Type Significant deficiency and material noncompliance with laws and regulations Repeat Finding No Criteria Per 2 CFR 200.328 and 200.329, accurate, current and complete disclosure of the financial results of each federal program is required. Condition The Center used the cash basis of accounting when reporting the federal financial report instead of the accrual basis. Context Of the two reports sampled, both were reported on the cash basis which resulted in expenditures being over reported by $148,866. Cause and Effect In 2021, the Department of Justice changed its reporting system which caused a change in the Center's reporting and resulting in the wrong basis of reporting being used and expenditures being over reported. Recommendation We recommend controls be put in place to ensure reports are filed using the correct basis of accounting. Views of Responsible Officials and Corrective Action Plan The Center will update Grant Management Policy Manual with additional controls for quarterly review of accruals related to federal grant spending as well as reconciliation of FFR to accounting system reports.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name 16.840; U.S. Department of Justice; Keep Young Athletes Safe Federal Award Identification Number and Year 2018 KY B8 0001 (October 1, 2018 September 30, 2023), 15PSMA 21 GG 02193 KYAS (September 1, 2021 August 31, 2023) Finding Type Significant deficiency and material noncompliance with laws and regulations Repeat Finding No Criteria Per 2 CFR 200.328 and 200.329, accurate, current and complete disclosure of the financial results of each federal program is required. Condition The Center used the cash basis of accounting when reporting the federal financial report instead of the accrual basis. Context Of the two reports sampled, both were reported on the cash basis which resulted in expenditures being over reported by $148,866. Cause and Effect In 2021, the Department of Justice changed its reporting system which caused a change in the Center's reporting and resulting in the wrong basis of reporting being used and expenditures being over reported. Recommendation We recommend controls be put in place to ensure reports are filed using the correct basis of accounting. Views of Responsible Officials and Corrective Action Plan The Center will update Grant Management Policy Manual with additional controls for quarterly review of accruals related to federal grant spending as well as reconciliation of FFR to accounting system reports.
Finding Number: 2021-002 Condition: The Center used the cash basis of accounting when reporting the federal financial report instead of the accrual basis. Planned Corrective Action: The Center will update Grant Management Policy Manual with additional controls for quarterly review of accruals related to federal grant spending as well as reconciliation of FFR to accounting system reports. Contact person responsible for corrective action: Jen Cope, COFO Anticipated Completion Date: 12/31/22
FAC accepted this audit on May 27, 2021 — management decision was due November 27, 2021.
CFDA Number, Federal Agency, and Program Name CFDA 16.840; U.S. Department of Justice; Keep Young Athletes Safe Federal Award Identification Number and Year 2018 KY B8 0001 (October 1, 2018 September 30, 2023) Finding Type Significant deficiency Repeat Finding No Criteria In accordance with 2 CFR 200.305(b), payment methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass through entity and the disbursement by the nonfederal entity. In accordance with 2 CFR 200.302(b)(6), the entity must have written procedures to implement the requirements of 2 CFR 200.305. Condition The Center does not have a written cash management policy in accordance with 2 CFR 200.305. Questioned Costs - None Context Reimbursement based grants require that the nonfederal entity pay for costs prior to the date of the reimbursement request. Out of a sample of three monthly requests for reimbursement that included several invoices for reimbursement, the Center requested reimbursement for one invoice that had not been paid prior to the date of the reimbursement request. The invoice was paid nine days after the request for reimbursement was drawn down. Cause and Effect A formal cash management policy was not in place to minimize the time elapsing between the transfer of funds from the United States Treasury or the pass through entity and the disbursement by the nonfederal entity. Recommendation We recommend the Center implement a cash management policy consistent with 2 CFR 200.305.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name CFDA 16.840; U.S. Department of Justice; Keep Young Athletes Safe Federal Award Identification Number and Year 2018 KY B8 0001 (October 1, 2018 September 30, 2023) Finding Type Significant deficiency Repeat Finding No Criteria In accordance with 2 CFR 200.305(b), payment methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass through entity and the disbursement by the nonfederal entity. In accordance with 2 CFR 200.302(b)(6), the entity must have written procedures to implement the requirements of 2 CFR 200.305. Condition The Center does not have a written cash management policy in accordance with 2 CFR 200.305. Questioned Costs - None Context Reimbursement based grants require that the nonfederal entity pay for costs prior to the date of the reimbursement request. Out of a sample of three monthly requests for reimbursement that included several invoices for reimbursement, the Center requested reimbursement for one invoice that had not been paid prior to the date of the reimbursement request. The invoice was paid nine days after the request for reimbursement was drawn down. Cause and Effect A formal cash management policy was not in place to minimize the time elapsing between the transfer of funds from the United States Treasury or the pass through entity and the disbursement by the nonfederal entity. Recommendation We recommend the Center implement a cash management policy consistent with 2 CFR 200.305.
Finding Number: 2020-001 Condition: The Center does not have a written cash management policy in accordance with 2 CFR 200.305. Planned Corrective Action: The Center has various policies for each aspect of the cash management process but intends to formalize these policies in accordance with 2 CFR 200.305. Contact person responsible for corrective action: Jen Cope, Chief Operations & Financial Officer Anticipated Completion Date: 12/31/2021
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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