EIN: 510164850
UEI: KLLWMPD8Q827
Audited by: Bonadio & Co., LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2025 (339 days ago).
What is a management decision? →We noted the following conditions: • Invoices related to the year under audit were not accrued in the appropriate time period. • Revenues from two grants for which conditional terms were met were not recognized in the financial statements. Cause: Year-end cut-off procedures for some accounts were not fully completed. Effect: • Internal financial records were not accurate. Recommendations: • We recommend that management complete reconciliation processes to ensure recognition of financial activity in the appropriate period. Views of Responsible Officials: Management acknowledges the recommendation and has started implementing controls consistent with the recommendation.
Show full finding ▾Hide full finding ▴Description: Year-End Cut-Off Procedures Criteria: The Committee of Sponsoring Organizations of the Treadway Commission issued its updated Internal Control – Integrated Framework in May 2013. It defines internal control as, “a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance.” Condition: We noted the following conditions: • Invoices related to the year under audit were not accrued in the appropriate time period. • Revenues from two grants for which conditional terms were met were not recognized in the financial statements. Cause: Year-end cut-off procedures for some accounts were not fully completed. Effect: • Internal financial records were not accurate. Recommendations: • We recommend that management complete reconciliation processes to ensure recognition of financial activity in the appropriate period. Views of Responsible Officials: Management acknowledges the recommendation and has started implementing controls consistent with the recommendation.
Management acknowledges the recommendation and has begun considering controls consistent with the recommendation. Appropriate year-end closing procedures will be written to document required reconciliations and related internal controls over completeness and accuracy.
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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