EIN: 592435059
UEI: FMLUJ7ZB8Y44
Audited by: ASHLEY, BROWN & SMITH, CPA'S, P.A.
Oversight agency: 16 [Department of Justice]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 21, 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 April 21, 2026 (139 days ago).
What is a management decision? →The Center failed to timely submit the Single Audit Reports and the required federal Data Collection forms (SF-SAC) to the Federal Audit Clearinghouse within the required reporting deadline. Cause: The delay resulted from the Center’s untimely provision of necessary financial reports and supporting documentation to the audit firm. The late delivery of key schedules and reconciliations postponed completion of audit testing and issuance of the final audit report, which in turn delayed submission to the Federal Audit Clearinghouse. Effect: The Center did not meet the submission deadline requirement as set forth by grant agreement and the Uniform Guidance. Recommendation: The Coalition should establish and implement formal procedures to ensure timely preparation and submission of all financial reports and supporting documentation to the auditors. These procedures should include internal deadlines for management review and delivery of materials to allow adequate time for audit completion and submission of the Single Audit Reports and SF-SAC Data Collection Forms in accordance with the Uniform Guidance and grant agreement requirements. Management Response: See management's response at the correction action plan at page 26.
Show full finding ▾Hide full finding ▴Federal Programs ALN: 16.575 Type of Finding: Significant Deficiency in Internal Control over Compliance Repeat Finding: No Questioned Costs: None Criteria: Pursuant to the Uniform Guidance, the Center is responsible for submitting the Single Audit Reports and the required federal Data Collection Forms (SF-SAC) electronically to the Federal Audit Clearinghouse no later than nine (9) months after the fiscal year's end of the audit period. Condition: The Center failed to timely submit the Single Audit Reports and the required federal Data Collection forms (SF-SAC) to the Federal Audit Clearinghouse within the required reporting deadline. Cause: The delay resulted from the Center’s untimely provision of necessary financial reports and supporting documentation to the audit firm. The late delivery of key schedules and reconciliations postponed completion of audit testing and issuance of the final audit report, which in turn delayed submission to the Federal Audit Clearinghouse. Effect: The Center did not meet the submission deadline requirement as set forth by grant agreement and the Uniform Guidance. Recommendation: The Coalition should establish and implement formal procedures to ensure timely preparation and submission of all financial reports and supporting documentation to the auditors. These procedures should include internal deadlines for management review and delivery of materials to allow adequate time for audit completion and submission of the Single Audit Reports and SF-SAC Data Collection Forms in accordance with the Uniform Guidance and grant agreement requirements. Management Response: See management's response at the correction action plan at page 26.
Management concurs. Procedures have been established to ensure timely submission of the Single Audit Reports and SF-SAC forms. Internal deadlines will be implemented to allow adequate time for audit completion and compliance with the Uniform Guidance.
FAC accepted this audit on October 1, 2024 — management decision was due April 1, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 2022.
FAC accepted this audit on August 29, 2021 — management decision was due March 1, 2022.
FAC accepted this audit on September 1, 2020 — management decision was due March 1, 2021.
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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