EIN: 592174510
UEI: E6ATXLWXW7H9
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 7, 2020. 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 January 7, 2021 (2053 days ago).
What is a management decision? →The Organization did not disburse all of the funds received under the grant award to the subrecipient in a manner that minimized the time elapsing between when the funds were received by the Organization to when they were disbursed to the subrecipient. Questioned Costs: None noted. Context: The Organization drew down all available funds awarded for ASHA grant ending 00019 in April 2019 in one transaction. Three disbursement requests were made during April 2019. These requests were filled by the Organization. Effect: As of December 31, 2019, approximately $53,000 of received funding remains to be disbursed to the subrecipient pending receipt of required supporting documentation. Cause: The Organization was instructed to draw down the full amount of available funds awarded under the grant. Expenditures eligible for reimbursement were less than the funds received. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Organization contact their Agreement Officer Representative for direction regarding the anticipated timing of the unused funds. We also recommend that the Organization remind individuals involved in the administration of government grants of cash management requirements.
Show full finding ▾Hide full finding ▴2019-001 ? Cash Management ? Foreign Assistance to American Schools and Hospitals Abroad (ASHA), December 31, 2019 award year, CFDA 98.006, U.S. Agency for International Aid and Development USAID) Criteria: In accordance with 2 CFR Section 200.305 and grant awards, non-federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury or pass-through entity and disbursement by the non-Federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. Pursuant to Section 1.3.4 of the grant award, ?Funds in excess of immediate disbursements needs shall be refunded to USAID. The only exceptions are when the excess funds will be disbursed within seven (7) days or when the amount is less than $10,000 and it will be disbursed within thirty days (30).? Condition: The Organization did not disburse all of the funds received under the grant award to the subrecipient in a manner that minimized the time elapsing between when the funds were received by the Organization to when they were disbursed to the subrecipient. Questioned Costs: None noted. Context: The Organization drew down all available funds awarded for ASHA grant ending 00019 in April 2019 in one transaction. Three disbursement requests were made during April 2019. These requests were filled by the Organization. Effect: As of December 31, 2019, approximately $53,000 of received funding remains to be disbursed to the subrecipient pending receipt of required supporting documentation. Cause: The Organization was instructed to draw down the full amount of available funds awarded under the grant. Expenditures eligible for reimbursement were less than the funds received. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Organization contact their Agreement Officer Representative for direction regarding the anticipated timing of the unused funds. We also recommend that the Organization remind individuals involved in the administration of government grants of cash management requirements.
We acknowledge the finding. The Organization is in constant communication with the Agreement Officer assigned to this grant who is fully aware that the Organization is holding the funds. The Organization intends to expend the full amount of the unspent funds on allowable costs prior to the end of the grant?s period of performance. Those individuals involved in the management, accounting, and oversight of this grant have been reminded of cash management requirements when funds are received in advance.
FAC accepted this audit on May 8, 2018 — management decision was due November 8, 2018.
GSA_MIGRATION
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