EIN: 521190211
UEI: MT1SDM1Y5R33
Audited by: CBIZ CPAs P.C.
Oversight agency: 10 [Department of Agriculture]
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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 June 30, 2026. 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 December 30, 2026 (115 days from today).
What is a management decision? →FAC accepted this audit on June 29, 2025 — management decision was due December 29, 2025.
Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), prime recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The prime recipient is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition and Context AFT failed to file a FFATA subaward report for its subrecipients for the year ended September 30, 2024 after the AFT awarded its subrecipients with grants more than $30,000. Cause AFT was unaware of the compliance requirement. As a result, there were no written policies or procedures directing employees responsible for compliance reporting to file such reports in a timely basis. Effect AFT was not in compliance with the reporting requirements under the Uniform Guidance. Questioned Cost None, as a reporting compliance finding that is no impact on allowable costs associated with the subawards. Recommendation We recommend that AFT implement procedures and enhance internal controls to ensure appropriate and timely compliance with all applicable federal regulations. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), prime recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The prime recipient is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition and Context AFT failed to file a FFATA subaward report for its subrecipients for the year ended September 30, 2024 after the AFT awarded its subrecipients with grants more than $30,000. Cause AFT was unaware of the compliance requirement. As a result, there were no written policies or procedures directing employees responsible for compliance reporting to file such reports in a timely basis. Effect AFT was not in compliance with the reporting requirements under the Uniform Guidance. Questioned Cost None, as a reporting compliance finding that is no impact on allowable costs associated with the subawards. Recommendation We recommend that AFT implement procedures and enhance internal controls to ensure appropriate and timely compliance with all applicable federal regulations. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.
AFT remains committed to maintaining an effective system of internal control over financial reporting and compliance. To that end, AFT has taken the following corrective actions to ensure appropriate and timely compliance with FFATA filing requirements. 1. F&A Staff reviewed FFATA Training Resources and SAM.gov resources o Ongoing Staff Training of F&A staff and staff identified in item 4. 2. Updated AFT’s Subawards Manual. The purpose of the Subawards Manual document is to assist in the preparation, administration, and management of AFT issued subawards. The Subaward Manual identifies the roles and responsibilities of AFT staff throughout the subaward lifecycle. 3. Updated Subaward Template FFATA Reporting Requirements and Data Collection 4. To ensure timely compliance with FFATA reporting requirements o Designated Contract Administrator with responsibility to file FFATA reports in connection with the execution and delivery of any subaward which occurs through our contracts management system o Will designate grant management staff to confirm filing 5. F&A Remediation o F&A is pulling the Schedule of Expenditures of Federal Awards (SEFA) data for FY22, FY23, and FY24 to determine which prime grants may have had subawards o Identify subaward agreements that require FFATA filing If AFT does not have the required information to make FFATA, AFT program, project, and/or finance staff will be tasked with obtaining the information o Make the required FFATA reports on SAM.gov 6. AFT will continue to monitor compliance with the updated procedures and FFATA requirements on a quarterly basis. o Using shared resources, finance will work with the Administrative Coordinator to verify that tracked information for issued subawards resulted in timely filing.
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
FAC accepted this audit on June 6, 2023 — management decision was due December 6, 2023.
FAC accepted this audit on June 3, 2022 — management decision was due December 3, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on March 20, 2020 — management decision was due September 20, 2020.
AFT did not have documentation to support its sole-source justification prior to finalizing its procurement process. Context: The majority of the expenditures under grant CFDA # 10.912 are related to personnel costs. As part of our procurement testing, we selected the consultant contract to review and noted that it did not include supporting documentation to establish that cost or price analysis was performed. Our sample was not a statistically valid sample. Cause: AFT implemented a compliant procurement policy during the year but the vendor procurement was performed prior to the policy implementation during 2018. Effect: AFT did not comply with the procurement standards under OMB Circular. Questioned Costs: Federal expenditures under the procurement in question totaled $56,805 for the year ended September 30, 2019. We reviewed sole-source justification documentation for the same contractor for a subsequent reporting period, and the prepared documentation supported the sole-source procurement decision. Repeat Finding: Yes, certain aspects of Finding 2018-002 are included in this finding. Recommendation: We recommend that management document a sole sources justification or prepare a cost or price analysis for all vendors procured under federal cost-reimbursable contracts over the micro-purchase threshold. Views of Responsible Officials and Planned Corrective Action: AFT adopted a procurement policy in compliance with the OMB circular in August 2019 and management has begun to enhance the documentation of procurement decisions which to include among other information a cost and price analysis for all contracts issued under the new procurement policy.
Show full finding ▾Hide full finding ▴Criteria: OMB Circular requires some form of cost or price analysis be made and documented in the procurement files in connection with every procurement action. Condition: AFT did not have documentation to support its sole-source justification prior to finalizing its procurement process. Context: The majority of the expenditures under grant CFDA # 10.912 are related to personnel costs. As part of our procurement testing, we selected the consultant contract to review and noted that it did not include supporting documentation to establish that cost or price analysis was performed. Our sample was not a statistically valid sample. Cause: AFT implemented a compliant procurement policy during the year but the vendor procurement was performed prior to the policy implementation during 2018. Effect: AFT did not comply with the procurement standards under OMB Circular. Questioned Costs: Federal expenditures under the procurement in question totaled $56,805 for the year ended September 30, 2019. We reviewed sole-source justification documentation for the same contractor for a subsequent reporting period, and the prepared documentation supported the sole-source procurement decision. Repeat Finding: Yes, certain aspects of Finding 2018-002 are included in this finding. Recommendation: We recommend that management document a sole sources justification or prepare a cost or price analysis for all vendors procured under federal cost-reimbursable contracts over the micro-purchase threshold. Views of Responsible Officials and Planned Corrective Action: AFT adopted a procurement policy in compliance with the OMB circular in August 2019 and management has begun to enhance the documentation of procurement decisions which to include among other information a cost and price analysis for all contracts issued under the new procurement policy.
AFT adopted a procurement policy in compliance with the OMB circular in August 2019 and management has since begun to enhance the documentation of procurement decisions to include cost and price analysis for all contracts issued under the new procurement policy.
2018-002
FAC accepted this audit on June 6, 2019 — management decision was due December 6, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 1, 2018 — management decision was due January 1, 2019.
FAC accepted this audit on April 4, 2017 — management decision was due October 4, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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