EIN: 630779657
UEI: N47JDKML6UT5
Audited by: ALABAMA DEPARTMENT OF EXAMINERS OF PUBLIC ACCOUNTS
Oversight agency: 66 [Environmental Protection Agency]
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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 June 5, 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 5, 2026 (92 days from today).
What is a management decision? →FAC accepted this audit on June 6, 2025 — management decision was due December 6, 2025.
FAC accepted this audit on May 28, 2024 — management decision was due November 28, 2024.
FAC accepted this audit on June 19, 2023 — management decision was due December 19, 2023.
Finding: Title 2 of the Code of Federal Regulations Section 200.305(b) states, " For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non- Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means." During a review of the general ledger, it was noted that Assistance Listing Number (ALN) 93.103, Food and Drug Administration Research, which is part of the Research and Development Cluster, had an unearned revenue balance at year-end. Upon inquiry and investigation, it was discovered that the Consortium drew more funds than had been expended during the year. The error was made due to the Consortium using the wrong report when determining the amount of funds to draw. The improper draw resulted in the Consortium having excess cash for most of the year. The amount of excess cash varied throughout the year due to subsequent expenses and drawdowns, and at September 30, 2022, the Consortium had $127,110.16 remaining in excess cash from the overdraw. As a result, the Consortium did not minimize the time elapsing between the transfer of funds and the disbursement of those funds and, as a result, did not comply with cash management requirements. Recommendation: The Consortium should ensure that draw downs of Federal funds are properly supported and should comply with Title 2 of the Code of Federal Regulations Section 200.305(b) by minimizing the time elapsing between the transfer of funds from the grantor and the expense of those funds.
Show full finding ▾Hide full finding ▴Finding: Title 2 of the Code of Federal Regulations Section 200.305(b) states, " For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non- Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means." During a review of the general ledger, it was noted that Assistance Listing Number (ALN) 93.103, Food and Drug Administration Research, which is part of the Research and Development Cluster, had an unearned revenue balance at year-end. Upon inquiry and investigation, it was discovered that the Consortium drew more funds than had been expended during the year. The error was made due to the Consortium using the wrong report when determining the amount of funds to draw. The improper draw resulted in the Consortium having excess cash for most of the year. The amount of excess cash varied throughout the year due to subsequent expenses and drawdowns, and at September 30, 2022, the Consortium had $127,110.16 remaining in excess cash from the overdraw. As a result, the Consortium did not minimize the time elapsing between the transfer of funds and the disbursement of those funds and, as a result, did not comply with cash management requirements. Recommendation: The Consortium should ensure that draw downs of Federal funds are properly supported and should comply with Title 2 of the Code of Federal Regulations Section 200.305(b) by minimizing the time elapsing between the transfer of funds from the grantor and the expense of those funds.
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective action. Corrective Action Plan The Deputy Director or Comptroller will verify and initial the amounts before drawn via ACH by the Grants and Contracts Manager. This will ensure that funds are drawn in a timely manner and are not in excess of expenditures. Anticipated Completion Date: This policy is effective May 15, 2023 Contact Person(s): David A. England, Deputy Director Sherry Horton, Grants & Contracts Manager
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
FAC accepted this audit on October 31, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on June 25, 2020 — management decision was due December 25, 2020.
FAC accepted this audit on June 25, 2019 — management decision was due December 25, 2019.
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
FAC accepted this audit on August 17, 2017 — management decision was due February 17, 2018.
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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