EIN: 481019569
UEI: KY3EGB1CS885
Audited by: Adams Brown, LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 10, 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 10, 2026 (185 days ago).
What is a management decision? →2024-003 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Procurement and Suspension and Debarment Criteria or specific requirement Entities are required to have written policies, procedures, and standards of conduct per 2 CFR 200, Subparts D and E. Condition During inquiry of Church management, it was determined that the Church did not have the required written policies. Context Although the Church operates based on procedures and controls that were sufficient to prevent any known noncompliance, those procedures and controls should be turned into a formal policy. Cause The Church has not received large amounts of federal funding in the past, and, as a result, it was not aware of the requirement. Effect The Church did not have the required written policies in place. Recommendation We recommend that the Church’s written policies be updated to properly reflect all requirements. Views of responsible officials See corrective action plan.
Show full finding ▾Hide full finding ▴2024-003 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Procurement and Suspension and Debarment Criteria or specific requirement Entities are required to have written policies, procedures, and standards of conduct per 2 CFR 200, Subparts D and E. Condition During inquiry of Church management, it was determined that the Church did not have the required written policies. Context Although the Church operates based on procedures and controls that were sufficient to prevent any known noncompliance, those procedures and controls should be turned into a formal policy. Cause The Church has not received large amounts of federal funding in the past, and, as a result, it was not aware of the requirement. Effect The Church did not have the required written policies in place. Recommendation We recommend that the Church’s written policies be updated to properly reflect all requirements. Views of responsible officials See corrective action plan.
2024-003 Policies Condition During inquiry of Church management, it was determined that the Church did not have the required written policies. Recommendation We recommend that the Church’s written policies be updated to properly reflect all requirements. Comments on the Finding The Church is aware of the oversight and has taken steps to address the issue. Action Taken As of the date of this notice, the Church has begun the process of creating the required written policies. All policies will be implemented by the end of the calendar year.
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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