EIN: 521356960
UEI: GSA_MIGRATION
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2023. 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 26, 2024 (879 days ago).
What is a management decision? →The SEFA was not prepared by management. Criteria: The Schedule of Expenditures of Federal Awards (SEFA) is a supplemental schedule to the financial statements that an organization is required to produce when it is subject to the single audit requirement. The single audit requirement is triggered when the federal expenditures reported on the SEFA exceed $750,000 during the organization?s fiscal year. It is the Organization?s responsibility to prepare a complete and accurate SEFA, which is a key component of the reporting requirements under the Uniform Guidance. Cause: Oversight due to turnover in staffing during the year. Effect: The auditor proposed corrections to the SEFA to accurately reflect expenditures of federal awards during the year ended August 31, 2021. Recommendation: We recommend that the Organization prepare the SEFA at the end of each year and review the prepared SEFA for accuracy. The preparation of the SEFA is crucial for the Organization in order to determine the single audit requirements each year. Views of Responsible Officials and Corrective Action Plan: The Organization agrees with the finding and the recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴2021-005 Significant Deficiency ? Preparation of Expenditures of Federal Awards Condition: The SEFA was not prepared by management. Criteria: The Schedule of Expenditures of Federal Awards (SEFA) is a supplemental schedule to the financial statements that an organization is required to produce when it is subject to the single audit requirement. The single audit requirement is triggered when the federal expenditures reported on the SEFA exceed $750,000 during the organization?s fiscal year. It is the Organization?s responsibility to prepare a complete and accurate SEFA, which is a key component of the reporting requirements under the Uniform Guidance. Cause: Oversight due to turnover in staffing during the year. Effect: The auditor proposed corrections to the SEFA to accurately reflect expenditures of federal awards during the year ended August 31, 2021. Recommendation: We recommend that the Organization prepare the SEFA at the end of each year and review the prepared SEFA for accuracy. The preparation of the SEFA is crucial for the Organization in order to determine the single audit requirements each year. Views of Responsible Officials and Corrective Action Plan: The Organization agrees with the finding and the recommended procedures have been implemented.
2021-005 Significant Deficiency - Preparation of Expenditures of Federal Awards Condition: The SEFA was not prepared by management. Recommendation: We recommend that the Organization prepare the SEFA at the end of each year and review the prepared SEFA for accuracy. The preparation of the SEFA is crucial for the Organization in order to determine the single audit requirements each year. Corrective Action Plan: The Organization concurs with the Auditor's findings and will implement a corrective action plan as recommended.
Quarterly reports are required. Criteria: The grantee must submit quarterly reports with reporting periods of one calendar quarter and several cumulative fields covering all activity from the date of award through the quarter close. Cause: Due to changing criteria of the grant, the grantee completed the monthly reporting requirement, but not the quarterly requirement. Effect: The Organization did not complete quarterly reports. Recommendation: We recommend that the Organization prepare quarterly reports and submit timely for any future federal awards. Views of Responsible Officials and Corrective Action Plan: The Organization agrees with the finding and the recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴2021-006 Reporting (Department of the Treasury, CFDA no. 21.023, COVID-19 Emergency Rental Assistance Program Grant) Condition: Quarterly reports are required. Criteria: The grantee must submit quarterly reports with reporting periods of one calendar quarter and several cumulative fields covering all activity from the date of award through the quarter close. Cause: Due to changing criteria of the grant, the grantee completed the monthly reporting requirement, but not the quarterly requirement. Effect: The Organization did not complete quarterly reports. Recommendation: We recommend that the Organization prepare quarterly reports and submit timely for any future federal awards. Views of Responsible Officials and Corrective Action Plan: The Organization agrees with the finding and the recommended procedures have been implemented.
2021-006 Reporting (Department of the Treasury, CFDA no. 21.023, COVID-19 Emergency Rental Assistance Program Grant) Condition: Quarterly reports are required. Recommendation: We recommend that the Organization prepare quarterly reports and submit timely for any future federal awards. Corrective Action Plan: The Organization concurs with the Auditor's findings and will implement a corrective action plan as recommended.
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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