EIN: 562174308
UEI: S7SXF8CEUJ64
Audited by: Foard and Company, P.A.
Oversight agency: 10 [Department of Agriculture]
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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 23, 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 23, 2026 (173 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 22, 2023 — management decision was due March 22, 2024.
FAC accepted this audit on August 9, 2022 — management decision was due February 9, 2023.
FAC accepted this audit on November 15, 2021 — management decision was due May 15, 2022.
The Organization?s bank reconciliations and financial statements were not maintained during the year. Effect: The Organization?s lack of oversight monitoring and lack of financial expertise during 2020 provided a greater opportunity of misappropriation of funds to not be caught in a timely manner. Cause: Resources were not allocated to an individual with financial expertise.
Show full finding ▾Hide full finding ▴Criteria: The Organization did not have adequate oversight monitoring, nor did it have an individual with financial expertise to provide timely and accurate financial statements. Condition: The Organization?s bank reconciliations and financial statements were not maintained during the year. Effect: The Organization?s lack of oversight monitoring and lack of financial expertise during 2020 provided a greater opportunity of misappropriation of funds to not be caught in a timely manner. Cause: Resources were not allocated to an individual with financial expertise.
Recommendation: Additional resources should be allocated to accounting, so the financial statements are complete and accurate. Also, the Organization should seek out an individual with a financial background that is independent of management to perform oversight monitoring. Views of responsible officials: The Organization agrees with this finding. Corrective action plan: The Organization allocated resources to contract with an independent accounting firm to properly record transactions and perform the necessary reconciliations. The Organization obtained an independent board member with a financial background to perform oversight monitoring.
2019-001
The Data Collection Form was submitted more than nine months from the fiscal year end date for the December 31, 2020 audit. Effect: The Organization will not qualify as a low-risk auditee. Cause: The audit was completed after the required due date.
Show full finding ▾Hide full finding ▴Criteria: The Organization?s Data Collection Form is to be submitted nine months from the fiscal year end date. Condition: The Data Collection Form was submitted more than nine months from the fiscal year end date for the December 31, 2020 audit. Effect: The Organization will not qualify as a low-risk auditee. Cause: The audit was completed after the required due date.
Recommendation: Future audits should be scheduled earlier. Views of responsible officials: The Organization agrees with this finding. Corrective action plan: The Data Collection Form for future audits will be submitted a week after the audit is finalized prior to September 30th.
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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