EIN: 556024192
UEI: MS78G5CCDPX6
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 27, 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 December 27, 2025 (240 days ago).
What is a management decision? →The Alliance does not have appropriate supervisory review and approval procedures related to the grant reporting function. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted without documented supervisory review and approval. Effect: The Alliance is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the review and approval of all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: We acknowledge the audit finding with respect to lack of documented supervisory review and approval of grant report submission. Grant reports were reviewed prior to filing with approval communicated either via email or verbally. We will document approval in writing in the future.
Show full finding ▾Hide full finding ▴Condition: The Alliance does not have appropriate supervisory review and approval procedures related to the grant reporting function. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted without documented supervisory review and approval. Effect: The Alliance is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Questioned Costs: N/A Recommendation: We recommend the review and approval of all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: We acknowledge the audit finding with respect to lack of documented supervisory review and approval of grant report submission. Grant reports were reviewed prior to filing with approval communicated either via email or verbally. We will document approval in writing in the future.
Description of Finding: The audit team noted insufficient supervisory review and approval procedures related to the grant reporting function, specifically, a lack of documented supervisory review and approval prior to submission of grant reports which increases the risk of grant reporting errors or omissions. As previously noted, 2024 was a year of transition with respect to executive leadership of the Charleston Area Alliance. Grant reporting previously handled at the executive level was delegated to experienced financial and program leaders within the organization who prepared grant reports collaboratively and reviewed reports prior to their submission. We acknowledge that approval of reports may not have been documented in writing other than in emails, and that reports were at times approved verbally prior to submission. Corrective Action: We will maintain written documentation of review and approval of future grant reports prior to submission. Contact Persons: Debra S. James, CPA, Chief Financial Officer 304-340-4253 djames@charlestonareaalliance.org Mara C. Boggs, Chief Executive Officer 304-340-4253 mboggs@charlestonareaalliance.org Anticipated Completion Date: July 1, 2025
The Alliance did not submit all reports required by a grant agreement with the pass through entity. Criteria: The pass through grant agreements require quarterly reconciliation reports to be filed with the grantor 5 days after the conclusion of the quarter. For the year ended December 31, 2024, we noted 4 out of 12 quarterly reports due during the year were not filed with the grantor. Cause: The Alliance did not file certain required grant reports for the year ended December 31, 2024. Effect: The Alliance was not in compliance with the requirements of their grant agreement. Questioned Costs: N/A Recommendation: We recommend the Alliance complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: We acknowledge the audit finding and will submit required reports on a timely basis.
Show full finding ▾Hide full finding ▴Condition: The Alliance did not submit all reports required by a grant agreement with the pass through entity. Criteria: The pass through grant agreements require quarterly reconciliation reports to be filed with the grantor 5 days after the conclusion of the quarter. For the year ended December 31, 2024, we noted 4 out of 12 quarterly reports due during the year were not filed with the grantor. Cause: The Alliance did not file certain required grant reports for the year ended December 31, 2024. Effect: The Alliance was not in compliance with the requirements of their grant agreement. Questioned Costs: N/A Recommendation: We recommend the Alliance complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: We acknowledge the audit finding and will submit required reports on a timely basis.
Description of Finding: Pass-through grant agreements required quarterly reconciliation reports to be filed with the grantor within 5 days after the conclusion of the quarter. Four quarterly reports were not filed with the grantor, resulting in noncompliance with one grant agreement. We acknowledge that, purely due to oversight, quarterly reports were not filed for one pass-through grant. We did, however, provide progress reports on the funded project when we submitted reimbursement and advance payment requests to the grantor towards the end of the year, resulting in payment without question or feedback regarding quarterly report omission. Corrective Action: The Charleston Area Alliance is committed to timely and accurate grant reporting and grant compliance. We will promptly submit all past due grant reports, and will review our grant administration process, creating reminders to ensure future grant reports are submitted on a timely basis. Contact Persons: Debra S. James, CPA, Chief Financial Officer 304-340-4253 djames@charlestonareaalliance.org Mara C. Boggs, Chief Executive Officer 304-340-4253 mboggs@charlestonareaalliance.org Anticipated Completion Date: July 5, 2025
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.