EIN: 474978406
UEI: C29CPETZN463
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 15, 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 September 15, 2022 (1441 days ago).
What is a management decision? →The Administrative Manager processes and records all receipts and disbursements for the Organization. There is a review of receipt and disbursement information by an individual independent of these processes to help reduce this risk. Cause: The limited number of personnel, coupled with the current assignment of responsibilities, result in inadequate segregation of duties over receipts and disbursements. Effect: The lack of adequate segregation of duties increases the risk that an unallowable expense be charged to a federal award.Repeat Finding: This finding is a repeat of Finding 2017-003. Recommendation: The duties of processing and recording receipts and disbursements should be separated to the fullest extent possible. An unrelated board member should continue to review receipts and disbursements along with supporting documentation routinely. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will continue to review personnel roles and responsibilities and segregate duties when feasible. They will also continue to have an unrelated board member review receipts and disbursements regularly.
Show full finding ▾Hide full finding ▴Finding 2021-002 ? Segregation of Duties Information on the Federal Program: U.S. Environmental Protection Agency. Diesel Emission Reduction Act (DERA) National Grants, Assistance Listing Number 66.039. Criteria: 2 CFR section 200.303 requires nonfederal entities to establish and maintain effective internal control over Federal awards. Condition: The Administrative Manager processes and records all receipts and disbursements for the Organization. There is a review of receipt and disbursement information by an individual independent of these processes to help reduce this risk. Cause: The limited number of personnel, coupled with the current assignment of responsibilities, result in inadequate segregation of duties over receipts and disbursements. Effect: The lack of adequate segregation of duties increases the risk that an unallowable expense be charged to a federal award.Repeat Finding: This finding is a repeat of Finding 2017-003. Recommendation: The duties of processing and recording receipts and disbursements should be separated to the fullest extent possible. An unrelated board member should continue to review receipts and disbursements along with supporting documentation routinely. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will continue to review personnel roles and responsibilities and segregate duties when feasible. They will also continue to have an unrelated board member review receipts and disbursements regularly.
CFSI will continue to review personnel roles and responsibilities and segregate duties when feasible. They will also continue to have an unrelated board member review receipts and disbursements regularly.
2020-003
The President/Chair of CFSI performs consulting services related to the federal grants that CFSI administers. The wife of the President/Chair is the Administrative Manager of CFSI and also performs consulting services related to the federal grants. This related-party relationship was not disclosed to the EPA. Cause: CFSI has not implemented internal controls to ensure related-party relationships are disclosed to EPA. Effect: Lack of the related party disclosure could result in the federal awarding agency to wholly or partly suspend or terminate the federal award. Repeat Finding: No. Recommendation: CFSI should disclose the related parties to the EPA and implement policies that include an unrelated board member review grant applications for related party disclosures prior to submission. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to have an unrelated board member review grant applications for related-party disclosures prior to submission.
Show full finding ▾Hide full finding ▴Finding 2021-003 ? Related-party Disclosures Information on the Federal Program: U.S. Environmental Protection Agency. Diesel Emission Reduction Act (DERA) National Grants, Assistance Listing Number 66.039. Criteria: Conflicts of interest are required to be disclosed to the Environmental Protection Agency under 2 CFR 200.112. Condition: The President/Chair of CFSI performs consulting services related to the federal grants that CFSI administers. The wife of the President/Chair is the Administrative Manager of CFSI and also performs consulting services related to the federal grants. This related-party relationship was not disclosed to the EPA. Cause: CFSI has not implemented internal controls to ensure related-party relationships are disclosed to EPA. Effect: Lack of the related party disclosure could result in the federal awarding agency to wholly or partly suspend or terminate the federal award. Repeat Finding: No. Recommendation: CFSI should disclose the related parties to the EPA and implement policies that include an unrelated board member review grant applications for related party disclosures prior to submission. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to have an unrelated board member review grant applications for related-party disclosures prior to submission.
CFSI will implement a policy to have an unrelated board member review grant applications for related-party disclosures prior to submission.
FAC accepted this audit on February 15, 2019 — management decision was due August 15, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.