EIN: 636001394
UEI: HPRQPRY7SJN7
Audited by: BBCM, PC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 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 July 20, 2026 (41 days ago).
What is a management decision? →The Board has written fiscal policies but they do not meet the financial management system requirements established in the regulations. Criteria: 2 CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine the allowability of costs in accordance with subpart E. Cause and Effect: The Board has processes and procedures in place to administer grant funds but written policies do not contain compliance requirements. The Board is not in compliance with financial management system requirements. Recommendation: The Board should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Management and Planned Corrective Action: See Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Condition: The Board has written fiscal policies but they do not meet the financial management system requirements established in the regulations. Criteria: 2 CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine the allowability of costs in accordance with subpart E. Cause and Effect: The Board has processes and procedures in place to administer grant funds but written policies do not contain compliance requirements. The Board is not in compliance with financial management system requirements. Recommendation: The Board should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Management and Planned Corrective Action: See Corrective Action Plan included at the end of the report.
The Board agrees with this deficiency. However, the Board has not received Federal financial assistance in over 20 years that would require the Board to be subject to a Single Audit. The Board will internally develop written financial management system requirements or hire an outside grant writing manager to assist in developing written fiscal policies.
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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