EIN: 520715246
UEI: KFJJARHKDMC9
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 2024. 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 June 17, 2025 (432 days ago).
What is a management decision? →The Schedule of Expenditures of Federal Awards prepared by the finance department was incomplete and missing federal Community Development Block Grant (CDBG) award expenditures of $451,600. Cause: A Uniform Guidance audit was not required in the prior year, therefore management was uncertain if these CDBG grants were intended to be included on the current year schedule of expenditures of federal awards when expended, or in a prior schedule of expenditures of federal awards when awarded. Effect: The Schedule of Expenditures of Federal Awards was understated by $451,600 for the missing CDBG federal expenditures. However, the Schedule of Expenditures of Federal Awards was corrected to include the $451,600 CDBG federal award expenditures during the audit. Questioned Costs: $-0-. Repeat Finding: No.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to prepare a complete and accurate Schedule of Expenditures of Federal Awards as a part of Uniform Guidance compliance requirements. Condition: The Schedule of Expenditures of Federal Awards prepared by the finance department was incomplete and missing federal Community Development Block Grant (CDBG) award expenditures of $451,600. Cause: A Uniform Guidance audit was not required in the prior year, therefore management was uncertain if these CDBG grants were intended to be included on the current year schedule of expenditures of federal awards when expended, or in a prior schedule of expenditures of federal awards when awarded. Effect: The Schedule of Expenditures of Federal Awards was understated by $451,600 for the missing CDBG federal expenditures. However, the Schedule of Expenditures of Federal Awards was corrected to include the $451,600 CDBG federal award expenditures during the audit. Questioned Costs: $-0-. Repeat Finding: No.
Recommendation: The finance department should develop procedures to prepare a complete and accurate Schedule of Expenditures of Federal awards to ensure it includes all federal award expenditures for the year, and to maintain compliance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and will implement procedures to ensure all federal award expenditures are included on the Schedule of Expenditures of Federal Awards each year.
The Organization only obtained one written price quote for three federal award expenditures for services in excess of $10,000. Cause: Oversight by management. Effect: The Organization was not in compliance with the Uniform Guidance procurement standards that require obtaining an adequate number of written price quotes for goods and services that fall under the small purchase threshold for federal award expenditures. Questioned Costs: $-0-. Repeat Finding: No.
Show full finding ▾Hide full finding ▴Criteria: The Organization is required to establish and follow Uniform Guidance procurement standards that require the Organization to obtain an adequate number of written price quotes for goods and services that fall under the small purchase threshold of $10,000 to $250,000 for federal award expenditures. Condition: The Organization only obtained one written price quote for three federal award expenditures for services in excess of $10,000. Cause: Oversight by management. Effect: The Organization was not in compliance with the Uniform Guidance procurement standards that require obtaining an adequate number of written price quotes for goods and services that fall under the small purchase threshold for federal award expenditures. Questioned Costs: $-0-. Repeat Finding: No.
Recommendation: Management should obtain an adequate number of written price quotes for all goods and services for federal award expenditures that fall under the small purchase threshold of $10,000 to $250,000. Management should also revise the Organization’s procurement policy to ensure it is in compliance with the Uniform Guidance procurement standards. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and will implement procedures to ensure an adequate number of written price quotes are obtained for all federal award expenditures for goods and services that fall under the small purchase threshold. Management has also began the process to revise the Organization’s procurement policy to be in compliance with the Unform Guidance procurement standards subsequent to year end.
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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