EIN: 521938720
UEI: S17KDGK1LXE8
Audited by: Rood & Dinis LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 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 March 26, 2026 (171 days ago).
What is a management decision? →Segregation of duties of Council disbursements were not being followed as outlined in the fraud prevention program previously approved by the Foreign Agricultural Service (FAS). Effect: Council was not in compliance with fraud prevention program for a portion of 2024. A lack of further disbursement approval could result in fraudulent activity. Cause: Council underwent Executive Director and accounting personnel changes mid-year that resulted in an internal control weakness. Recommendation: Council either follows existing fraud prevention program to incorporate a level of disbursement and documentation approval from a party other than the contracted finance management company to improve segregation of duties, or revises fraud prevention program to appropriately depict internal control framework and receives approval from FAS. Repeat finding: No.
Show full finding ▾Hide full finding ▴FEDERAL FINDING INTERNAL CONTROL - SIGNIFICANT DEFICIENCY Criteria: According to Title 2 CFR Part 200.303(a), the recipient must establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the federal award. Additionally, the Market Access Program, specifically section 1485.31(a), states that all participants are required to annually submit a fraud prevention program for approval. Condition: Segregation of duties of Council disbursements were not being followed as outlined in the fraud prevention program previously approved by the Foreign Agricultural Service (FAS). Effect: Council was not in compliance with fraud prevention program for a portion of 2024. A lack of further disbursement approval could result in fraudulent activity. Cause: Council underwent Executive Director and accounting personnel changes mid-year that resulted in an internal control weakness. Recommendation: Council either follows existing fraud prevention program to incorporate a level of disbursement and documentation approval from a party other than the contracted finance management company to improve segregation of duties, or revises fraud prevention program to appropriately depict internal control framework and receives approval from FAS. Repeat finding: No.
FINDING 2024-001 Planned Corrective Action USDBC management acknowledges finding 2024-001 made by Rood & Dinis, LLP during its financial statement audit for the fiscal year ended December 31, 2024. USDBC will submit a revised Fraud Prevention Program to FAS for approval. USDBC believes that their current internal control framework is appropriately designed to mitigate fraud. Responsible Party Danny Raulerson, Executive Director Completion Date September 30, 2025
FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.
FAC accepted this audit on September 3, 2023 — management decision was due March 3, 2024.
FAC accepted this audit on September 21, 2022 — management decision was due March 21, 2023.
FAC accepted this audit on May 26, 2022 — management decision was due November 26, 2022.
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
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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