EIN: 522081073
UEI: J7MLUBQMXRD1
Audited by: Belfint, Lyons & Shuman, PA
Oversight agency: 66 [Environmental Protection Agency]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 8, 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 8, 2026 (180 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
In May 2023, the Corporation received a $1,425,000 advance of federal funds. The grant agreement and federal regulations require the funds to be held in a separate interest-bearing account until expended. In December 2023, the Corporation made an endowment draw receipt of which was delayed by the investment manager. As a result, the total unrestricted cash was less than the unspent grant funds. This was cured on January 2, 2024, when the endowment draw of approximately $300,000 was received. Criteria: Uniform Guidance, 2 CFR § 200.305(b) - Cash Management, requires a recipient that receives an advance of federal funds to maintain the funds in a separate interest-bearing account. Furthermore, recipients must limit the use of the advanced federal funds to only those purposes outlined in the award agreement, and the funds must not be used for general operations or other non-compliant purposes. Cause: The Corporation’s endowment draw was delayed by the investment manager resulting in a period of time where grant funds were used for non-grant expenditures. Effect: The delay in receipt of the requested endowment draw resulted in the Corporation’s total unrestricted cash balance falling below unspent grant funds for a period of time from mid-December 2023 through January 2, 2024. This indicates that grants funds were temporarily used for general operations. Questioned Costs: As of December 31, 2023, $119,984 was utilized to fund general operations. Those grant funds were reimbursed on January 2, 2024. Recommendation: We recommend the Corporation rely upon other funding sources for operations if this situation occurs in the future.
Show full finding ▾Hide full finding ▴Condition: In May 2023, the Corporation received a $1,425,000 advance of federal funds. The grant agreement and federal regulations require the funds to be held in a separate interest-bearing account until expended. In December 2023, the Corporation made an endowment draw receipt of which was delayed by the investment manager. As a result, the total unrestricted cash was less than the unspent grant funds. This was cured on January 2, 2024, when the endowment draw of approximately $300,000 was received. Criteria: Uniform Guidance, 2 CFR § 200.305(b) - Cash Management, requires a recipient that receives an advance of federal funds to maintain the funds in a separate interest-bearing account. Furthermore, recipients must limit the use of the advanced federal funds to only those purposes outlined in the award agreement, and the funds must not be used for general operations or other non-compliant purposes. Cause: The Corporation’s endowment draw was delayed by the investment manager resulting in a period of time where grant funds were used for non-grant expenditures. Effect: The delay in receipt of the requested endowment draw resulted in the Corporation’s total unrestricted cash balance falling below unspent grant funds for a period of time from mid-December 2023 through January 2, 2024. This indicates that grants funds were temporarily used for general operations. Questioned Costs: As of December 31, 2023, $119,984 was utilized to fund general operations. Those grant funds were reimbursed on January 2, 2024. Recommendation: We recommend the Corporation rely upon other funding sources for operations if this situation occurs in the future.
Corrective action planned: Cash flow requirements to fund daily operations will be reviewed more thoroughly so that awarded funds are expended consistent with the terms of their respective agreements. Projects presently on quarterly cost reimbursement schedules will be changed to monthly cost reimbursement requests. Contact person responsible for corrective action: John D. Pepe, Controller. Anticipated or actual completion date: October 1, 2024.
FAC accepted this audit on August 23, 2023 — management decision was due February 23, 2024.
FAC accepted this audit on August 30, 2022 — management decision was due March 2, 2023.
FAC accepted this audit on September 23, 2021 — management decision was due March 23, 2022.
FAC accepted this audit on October 1, 2020 — management decision was due April 1, 2021.
FAC accepted this audit on September 5, 2019 — management decision was due March 5, 2020.
FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
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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