EIN: 530260714
UEI: W3Q2RWBFJR64
Audit also covers 2 related EINs: 521309601, 576221223 · unlinked EINs have no separate FAC filing
Audited by: Renner and Company, CPA, P.C.
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2026 (115 days from today).
What is a management decision? →FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
FAC accepted this audit on June 21, 2023 — management decision was due December 21, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on August 22, 2021 — management decision was due February 22, 2022.
It is our understanding that the Council applies cost accounting practices when tracking grants and awards received during the fiscal year within the general ledger. In addition, the Council is required to present its federal awards report in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). At the fiscal year end, adjustments were made to the grants receivable, and federal grant income and expense balances in order to present the Council's schedule of expenditures of federal awards in accordance with the Uniform Guidance. Criteria: The Council's schedule of expenditures of federal awards is prepared in accordance with the Uniform Guidance. Cause: Adjustments were proposed at fiscal year end to grants receivable and federal grant income and expense balances in accordance with the Uniform Guidance. Effect: Without the proposed adjustments, the Council's schedule of expenditures of federal awards would be materially misstated in accordance with Uniform Guidance. Recommendation: We recommend the Council ensure that all balances are recorded appropriately and in accordance with accounting principles generally accepted in the United States, as well as Uniform Guidance, as of the fiscal year end.
Show full finding ▾Hide full finding ▴Condition: It is our understanding that the Council applies cost accounting practices when tracking grants and awards received during the fiscal year within the general ledger. In addition, the Council is required to present its federal awards report in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). At the fiscal year end, adjustments were made to the grants receivable, and federal grant income and expense balances in order to present the Council's schedule of expenditures of federal awards in accordance with the Uniform Guidance. Criteria: The Council's schedule of expenditures of federal awards is prepared in accordance with the Uniform Guidance. Cause: Adjustments were proposed at fiscal year end to grants receivable and federal grant income and expense balances in accordance with the Uniform Guidance. Effect: Without the proposed adjustments, the Council's schedule of expenditures of federal awards would be materially misstated in accordance with Uniform Guidance. Recommendation: We recommend the Council ensure that all balances are recorded appropriately and in accordance with accounting principles generally accepted in the United States, as well as Uniform Guidance, as of the fiscal year end.
Views of Responsible Officials and Planned Corrective Actions: The discrepancy noted by the auditors related to the federal awards was the result of human error combined with outdated processes in setting up the specific grant's accounting. Upon learning of the discrepancy, the setup process for the grant in question has been reviewed. As a result, there is a plan to revise before September 30, 2021 the internal accounting set up process for future federal awards.
FAC accepted this audit on August 11, 2020 — management decision was due February 11, 2021.
FAC accepted this audit on May 14, 2019 — management decision was due November 14, 2019.
FAC accepted this audit on March 7, 2018 — management decision was due September 7, 2018.
FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.
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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