EIN: 530258218
UEI: KNJHB5CTMMC5
Audited by: CBIZ CPAs P.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 17, 2026. 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 September 17, 2026 (15 days from today).
What is a management decision? →FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.
Criteria ASTA?s financial statements and Schedule of Expenditures of Federal Awards (SEFA) should be prepared on the accrual basis of accounting in accordance with generally accepted accounting principles (GAAP) and the Uniform Guidance, respectively. Condition ASTA?s financial statements and SEFA did not include some expenses paid after its fiscal year end that were for services performed during fiscal year 2022. Further, the corresponding revenue and receivables associated with the omitted federal expenditures were also not reflected in ASTA?s financial statements, and our major program selected for testing, the Market Access Program, was also impacted by the cutoff errors. Context We reviewed a sample of payments and receipts after year-end noting two instances where invoices were for services performed during fiscal year 2022, but that were not properly accrued at year-end, resulting in audit adjustments to both ASTA?s financial statements and SEFA. Our sample of the payments and receipts after year-end was not a statistically valid sample. Cause The COO does review invoices processed after year-end to determine if amounts paid represented charges for the previous fiscal year, however, during the 2022 fiscal year end financial close, the COO missed identifying and accruing the two invoices in question, which resulted in the error detected. Effect ASTA?s financial statements and SEFA was understated by $74,567 prior to being corrected as part of our audit procedures. Repeat Finding Yes, this is a repeat of findings 2021-002 and 2021-003. Questioned Costs None Recommendation We recommend that management review all invoices received after year-end for federal programs to ensure that all expenses are properly accrued, regardless of the method in which they are paid.
Show full finding ▾Hide full finding ▴Criteria ASTA?s financial statements and Schedule of Expenditures of Federal Awards (SEFA) should be prepared on the accrual basis of accounting in accordance with generally accepted accounting principles (GAAP) and the Uniform Guidance, respectively. Condition ASTA?s financial statements and SEFA did not include some expenses paid after its fiscal year end that were for services performed during fiscal year 2022. Further, the corresponding revenue and receivables associated with the omitted federal expenditures were also not reflected in ASTA?s financial statements, and our major program selected for testing, the Market Access Program, was also impacted by the cutoff errors. Context We reviewed a sample of payments and receipts after year-end noting two instances where invoices were for services performed during fiscal year 2022, but that were not properly accrued at year-end, resulting in audit adjustments to both ASTA?s financial statements and SEFA. Our sample of the payments and receipts after year-end was not a statistically valid sample. Cause The COO does review invoices processed after year-end to determine if amounts paid represented charges for the previous fiscal year, however, during the 2022 fiscal year end financial close, the COO missed identifying and accruing the two invoices in question, which resulted in the error detected. Effect ASTA?s financial statements and SEFA was understated by $74,567 prior to being corrected as part of our audit procedures. Repeat Finding Yes, this is a repeat of findings 2021-002 and 2021-003. Questioned Costs None Recommendation We recommend that management review all invoices received after year-end for federal programs to ensure that all expenses are properly accrued, regardless of the method in which they are paid.
Views of Responsible Officials and Planned Corrective Action Management is implementing new policies and procedures to ensure all federal program expenses are captured in the correct accounting period and is exploring how to modify its accounting software to better track federal program expenses. Will also coordinate with key employees to identify any payments not submitted at fiscal yearend. Responsible Party and Implementation Date: Ann Jorss, Chief Operation Officer, is the responsible party for implementing the corrective action and has implemented the recommendations herein as of November 15, 2022.
2021-003
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
Criteria ASTA?s financial statements and Schedule of Federal Expenditures of Federal Awards (SEFA) should be prepared on the accrual basis of accounting in accordance with generally accepted accounting principles (GAAP) and the Uniform Guidance, respectively. Condition ASTA?s financial statements and SEFA did not include some expenses paid after its fiscal year end that were for services performed during fiscal year 2021. Further, the corresponding revenue and receivables associated with the omitted federal expenditures were also not reflected in ASTA?s financial statements, and our major program selected for testing, the Market Access Program, was also impacted by the cutoff errors. Context We reviewed a sample of payments and receipts after year-end noting three separate instances where invoices were for services performed during fiscal year 2021, but that were not properly accrued at year-end, resulting in audit adjustments to both ASTA?s financial statements and SEFA. Our sample of the payments and receipts after year-end was not a statistically valid sample. Cause The COO does review invoices processed after year-end to determine if amounts paid represented charges for the previous fiscal year, however, during the 2021 fiscal year end financial close, the COO used the subsequent check disbursements as her population to examine, and therefore accidentally excluded invoices paid by wire, which resulted in the errors detected. Effect ASTA?s financial statements and SEFA was understated by $101,522 prior to being corrected as part of our audit procedures. Questioned Costs None Recommendation We recommend that management review all invoices received after year-end for federal programs to ensure that all expenses are properly accrued, regardless of the method in which they are paid.
Show full finding ▾Hide full finding ▴Criteria ASTA?s financial statements and Schedule of Federal Expenditures of Federal Awards (SEFA) should be prepared on the accrual basis of accounting in accordance with generally accepted accounting principles (GAAP) and the Uniform Guidance, respectively. Condition ASTA?s financial statements and SEFA did not include some expenses paid after its fiscal year end that were for services performed during fiscal year 2021. Further, the corresponding revenue and receivables associated with the omitted federal expenditures were also not reflected in ASTA?s financial statements, and our major program selected for testing, the Market Access Program, was also impacted by the cutoff errors. Context We reviewed a sample of payments and receipts after year-end noting three separate instances where invoices were for services performed during fiscal year 2021, but that were not properly accrued at year-end, resulting in audit adjustments to both ASTA?s financial statements and SEFA. Our sample of the payments and receipts after year-end was not a statistically valid sample. Cause The COO does review invoices processed after year-end to determine if amounts paid represented charges for the previous fiscal year, however, during the 2021 fiscal year end financial close, the COO used the subsequent check disbursements as her population to examine, and therefore accidentally excluded invoices paid by wire, which resulted in the errors detected. Effect ASTA?s financial statements and SEFA was understated by $101,522 prior to being corrected as part of our audit procedures. Questioned Costs None Recommendation We recommend that management review all invoices received after year-end for federal programs to ensure that all expenses are properly accrued, regardless of the method in which they are paid.
Management is implementing new policies and procedures to ensure all federal program expenses are captured in the correct accounting period and is exploring how to modify its accounting software to better track federal program expenses.
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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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