EIN: 474543204
UEI: GNW8K3JAT7J6
Audited by: Carr, Riggs & Ingram, L.L.C
Oversight agency: 20 [Department of Transportation]
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Data as of August 29, 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 (153 days ago).
What is a management decision? →2 CFR Section 200.320, the Foundation is required to have and use documented procurement procedures for acquisition of goods and services under a federal award. The Foundation does not have approved policies and procedures over procurement. The Foundation was unable to identify any controls to ensure that transactions weren’t had between ineligible parties. Effect: Not having a procurement policy may result in funds to be returned back to grantor and/or impact future funding. Cause: Supporting procurement documentation for the acquisition of goods and services were not properly established largely due to overall limited number of personnel for certain functions and lack of board oversight. Questioned Costs: None Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure procurement is adequately documented for that goods and services purchased in accordance with Uniform Guidance and other federal guidelines.
Show full finding ▾Hide full finding ▴2024-001: Procurement – Material Weakness Federal Program Information: Funding Agency: U.S Department of Transportation FALN: 20.942 Thriving Communities Program Award Year: 2023-2025 Criteria: Under 2 CFR Section 200.303(a), non‐federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statues, regulations, and the terms and conditions of the award. Additionally, under 2 CFR Section 200.320, the Foundation must have and use documented procurement procedures for acquisition of goods and services under a federal award or a sub‐award. Condition: 2 CFR Section 200.320, the Foundation is required to have and use documented procurement procedures for acquisition of goods and services under a federal award. The Foundation does not have approved policies and procedures over procurement. The Foundation was unable to identify any controls to ensure that transactions weren’t had between ineligible parties. Effect: Not having a procurement policy may result in funds to be returned back to grantor and/or impact future funding. Cause: Supporting procurement documentation for the acquisition of goods and services were not properly established largely due to overall limited number of personnel for certain functions and lack of board oversight. Questioned Costs: None Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure procurement is adequately documented for that goods and services purchased in accordance with Uniform Guidance and other federal guidelines.
Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure procurement is adequately documented for the goods and services purchased in accordance with Uniform Guidance and other federal guidelines, including simplified acquisition procedures for purchases above the micro-purchase threshold ($10,000). Grantee Response and Corrective Action Plan 2024-001: In response to the audit finding under 2 CFR Section 200.320 regarding the necessity to have and use documented procurement procedures for acquisition of goods and services under a federal award or a sub‐award, it is acknowledged that the Foundation did not previously have a formal policy specifically addressing procurement. Recognizing the importance of formalizing these practices into policy, we are committed to developing and implementing a comprehensive policy that explicitly addresses procurement. In line with our recent enhancements in internal controls, including the engagement of a Finance Manager in 2024, this policy will reinforce our ongoing efforts to uphold the highest standards of compliance and accountability in all our operations. Responsible Parties: Allie Kelly, Executive Director Anticipated Correction Date: December 31, 2025
Under 2 CFR part 180, the Foundation is required to verify suspension or debarment from the excluded parties list system regarding compliance. Though the Foundation did not have a policy for suspension and debarment, the Foundation complied with the requirements. Effect: Not having a suspension and debarment policy may result in funds to be returned back to grantor and/or impact future funding. Cause: Supporting suspension and debarment documentation for the acquisition of goods and services were not properly established in part due to several changes in personnel within the accounting area and overall limited number of personnel for certain functions and lack of board oversight. Questioned Costs: None Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure suspension and debarment is adequately documented that goods and services purchased in accordance with Uniform Guidance and other federal guidelines. In addition, the Foundation should verify that all vendors under covered transactions are not listed on the excluded parties list system by performing a search on sam.gov and maintaining the results of such search in the vendor’s file.
Show full finding ▾Hide full finding ▴2024‐002: Suspension and Debarment‐ Material Weakness Federal Program Information: Funding Agency: U.S Department of Transportation FALN: 20.942 Thriving Communities Program Award Year: 2023-2025 Criteria: Under 2 CFR Section 200.303(a), non‐federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statues, regulations, and the terms and conditions of the award. Under 2 CFR part 180, the Foundation is required to verify suspension or debarment from the excluded parties list system regarding compliance. Condition: Under 2 CFR part 180, the Foundation is required to verify suspension or debarment from the excluded parties list system regarding compliance. Though the Foundation did not have a policy for suspension and debarment, the Foundation complied with the requirements. Effect: Not having a suspension and debarment policy may result in funds to be returned back to grantor and/or impact future funding. Cause: Supporting suspension and debarment documentation for the acquisition of goods and services were not properly established in part due to several changes in personnel within the accounting area and overall limited number of personnel for certain functions and lack of board oversight. Questioned Costs: None Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure suspension and debarment is adequately documented that goods and services purchased in accordance with Uniform Guidance and other federal guidelines. In addition, the Foundation should verify that all vendors under covered transactions are not listed on the excluded parties list system by performing a search on sam.gov and maintaining the results of such search in the vendor’s file.
Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure suspension and debarment is adequately documented for that goods and services purchased in accordance with Uniform Guidance and other federal guidelines. In addition, the Foundation should verify that all vendors under covered transactions are not listed on the excluded parties list system by performing a search on sam.gov and maintaining the results of such search in the vendor’s file. Grantee Response and Corrective Action Plan 2024-002: In response to the audit finding under 2 CFR part 180 regarding the necessity to verify suspension or debarment status in compliance with the excluded parties list system, it is acknowledged that while the Foundation did not previously have a formal policy specifically addressing suspension and debarment, our practices have nonetheless complied with the requirements. Recognizing the importance of formalizing these practices into policy, we are committed to developing and implementing a comprehensive policy that explicitly addresses these checks. In line with our recent enhancements in internal controls, including the engagement of aFinance Manager in 2024, this policy will reinforce our ongoing efforts to uphold the highest standards of compliance and accountability in all our operations. Responsible Parties: Allie Kelly, Executive Director Anticipated Correction Date: December 31, 2025
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