EIN: 521939344
UEI: KAM1ZVRCUML3
Audited by: Gross, Mendelsohn & Associates
Oversight agency: 21 [Department of the Treasury]
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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 17, 2024. 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 17, 2025 (540 days ago).
What is a management decision? →FAC accepted this audit on September 13, 2023 — management decision was due March 13, 2024.
FAC accepted this audit on June 11, 2023 — management decision was due December 11, 2023.
The reporting package and data collection form for the year ended December 31, 2021 was not filed by the required due date of September 30, 2022 to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless adjusted for any extensions permitted by the Office of Management and Budget. Cause: Management did not have a complete understanding of the filing due dates of the Data Collection Form since they had never received total federal grants of $750,000 or more and therefore, were never subject to a single audit. In addition, management believed that it did not have a single audit requirement since it acts in an agency capacity with regards to all of the federal awards on the Schedule of Expenditures of Federal Awards. The information to prepare the schedule of expenditures of federal award was maintained during the year ended December 31, 2021. Effect: The reporting package and data collection form for the year ended December 31, 2021 was not submitted to the Federal Audit Clearinghouse in a timely manner. Recommendation: We recommend that management maintains up-to-date information on the deadlines for submission of the Data Collection Form and monitors the amount of federal grants it has earned during any particular year in order to timely prepare for any future single audits. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and will ensure that any future single audit requirements will be undertaken in a timely manner to ensure that the submission of the reporting package and Data Collection Form is timely filed.
Show full finding ▾Hide full finding ▴Finding #2021-001 Submission of Data Collection Form Statement of Condition: The reporting package and data collection form for the year ended December 31, 2021 was not filed by the required due date of September 30, 2022 to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless adjusted for any extensions permitted by the Office of Management and Budget. Cause: Management did not have a complete understanding of the filing due dates of the Data Collection Form since they had never received total federal grants of $750,000 or more and therefore, were never subject to a single audit. In addition, management believed that it did not have a single audit requirement since it acts in an agency capacity with regards to all of the federal awards on the Schedule of Expenditures of Federal Awards. The information to prepare the schedule of expenditures of federal award was maintained during the year ended December 31, 2021. Effect: The reporting package and data collection form for the year ended December 31, 2021 was not submitted to the Federal Audit Clearinghouse in a timely manner. Recommendation: We recommend that management maintains up-to-date information on the deadlines for submission of the Data Collection Form and monitors the amount of federal grants it has earned during any particular year in order to timely prepare for any future single audits. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and will ensure that any future single audit requirements will be undertaken in a timely manner to ensure that the submission of the reporting package and Data Collection Form is timely filed.
Finding #2021-001 - Submission of Data Collection Form Name of contact person: Daniel McCarthy, Executive Director Recommendation: We recommend that management maintains up-to-date information on the deadlines for submission of the Data Collection Form and monitors the amount of federal grants it has earned during any particular year in order to timely prepare for any future single audits. Corrective Action: We concur with the recommendation. Management understands the importance of filing the data collection form to the Federal Audit Clearinghouse by the filing deadline. Unfortunately, we have never been subjected to a single audit in the past, and therefore, have never been required to have a single audit performed. In addition, since we act in an agency capacity with reqards to the federal awards listed on the schedule of expenditures of federal awards, we did not realize we were still subject to the single audit requirements under the uniform guidance. In response to the noted finding, management will ensure that any future single audit filing requirements will be undertaken in a timely manner to ensure that the submission of the reporting package and Data Collection Form is timely filed.
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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