EIN: 521305988
UEI: MNC1PVHJ3PZ6
Audited by: SB & COMPANY, LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 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 September 27, 2025 (337 days ago).
What is a management decision? →During our audit, we were unable to obtain documentation to support the Organization entering into contractual agreements with vendors who were not debarred or suspended from doing business with the Federal government. Criteria: Per Uniform Guidance, Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Cause: Management did not maintain the documentation to support their review and verification of vendors/contractors to determine they were not suspended, debarred, or otherwise excluded before contracting. Effect: The Organization does not have adequate documentation on whether they have entered into transactions with eligible entities and is in compliance with Federal guidelines. Questioned Costs: Unknown Recommendation: We recommend the Organization ensure a process to document and retain support on verification that entities are not suspended, debarred, or otherwise excluded annually at the time of award. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the Corrective Action Plan. Auditor’s Conclusion: Finding remains as stated.
Show full finding ▾Hide full finding ▴Condition: During our audit, we were unable to obtain documentation to support the Organization entering into contractual agreements with vendors who were not debarred or suspended from doing business with the Federal government. Criteria: Per Uniform Guidance, Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Cause: Management did not maintain the documentation to support their review and verification of vendors/contractors to determine they were not suspended, debarred, or otherwise excluded before contracting. Effect: The Organization does not have adequate documentation on whether they have entered into transactions with eligible entities and is in compliance with Federal guidelines. Questioned Costs: Unknown Recommendation: We recommend the Organization ensure a process to document and retain support on verification that entities are not suspended, debarred, or otherwise excluded annually at the time of award. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the Corrective Action Plan. Auditor’s Conclusion: Finding remains as stated.
Auditee’s Corrective Action Plan: Prince George’s Financials Service Corporation dba FSC First plan to carry out following corrective action plan: 1.Incorporate Suspension and Debarment Policy into the internal controls system withrequirement to maintain appropriate documentation supporting the review of thesuspension and debarment site (such as a time/date stamped screenshot). 2.Establish a requirementfor all major vendors to submit certificationsconfirming they arenot suspended or debarred beforecontract execution. Conclusion: FSC First is committed to ensuring full compliance with federal Suspension and Debarmentregulations when working with Prince George’sCounty as a subgrantee. By implementing thesecorrectiveactions, we will enhance our internal controls and procurement practices to preventanyfuture non-compliance. Contact Person : Beverly Everson-Jones Completion Date : 4/30/2025
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
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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