EIN: 521830327
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 3, 2020. 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 February 3, 2021 (2028 days ago).
What is a management decision? →The cash disbursements reported on the Standard Form 425 (?SF-425?) for the period ending December 31, 2019 does not reconcile to the activity reported in the financial statements. Criteria: Each recipient must report award expenditures on a cash or accrual basis, as prescribed by the Federal awarding agency which are supported by applicable accounting records, and are fairly presented in accordance with governing requirements. Cause: Disbursements reported on the SF-425 under the accrual basis of accounting included the unexpended advances that were not distributed to the affiliate as of December 31, 2019. Effect: Disbursements reported on the SF-425 were overstated for the period. Identification as a Repeat Finding: The 2018 audit revealed a similar finding (Finding 2018-001). Recommendation: To exclude advance draws that have not been distributed to the affiliate from the amount of federal share of expenditures (line 10e of SF-425).
Show full finding ▾Hide full finding ▴Condition: The cash disbursements reported on the Standard Form 425 (?SF-425?) for the period ending December 31, 2019 does not reconcile to the activity reported in the financial statements. Criteria: Each recipient must report award expenditures on a cash or accrual basis, as prescribed by the Federal awarding agency which are supported by applicable accounting records, and are fairly presented in accordance with governing requirements. Cause: Disbursements reported on the SF-425 under the accrual basis of accounting included the unexpended advances that were not distributed to the affiliate as of December 31, 2019. Effect: Disbursements reported on the SF-425 were overstated for the period. Identification as a Repeat Finding: The 2018 audit revealed a similar finding (Finding 2018-001). Recommendation: To exclude advance draws that have not been distributed to the affiliate from the amount of federal share of expenditures (line 10e of SF-425).
Views of Responsible Officials and Planned Corrective Actions: National VOAD will submit a revised SF425 to FEMA for the quarters ending December 31, 2019 and March 31, 2020 that exclude advance draws that have not been distributed to affiliate from the amount of federal share of expenditures. The SF425 for the quarter ending June 30, 2020 and all future SF425?s will exclude any undisbursed advances as well. National VOAD will also amend its policies to make this distinction between accrued expenses and accrued obligations to disburse advances. Responsible Official: President & CEO
2018-001
FAC accepted this audit on May 20, 2019 — management decision was due November 20, 2019.
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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