EIN: 640592030
UEI: GSA_MIGRATION
Audited by: T.E. LOTT & COMPANY, P.A.
Oversight agency: 10 [Department of Agriculture]
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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 April 23, 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 October 23, 2020 (2138 days ago).
What is a management decision? →2019-001: Criteria: Absence of qualified accounting personnel. Condition and Context: For the year ended September 30, 2019 the Authority does not have a staff member qualified to prepare reports of financial information in accordance with either the accrual, modified accrual, or modified cash basis of accounting. Cause: The Agency is limited in employees and funding, and does not have the resources to hire appropriate knowledgeable accounting personnel. Effect or Potential Effect: The inability to properly produce reports on the accrual, modified accrual, and modified-cash basis increases the risk of misstatement and increases fraud risks. Recommendation: It is not feasible for small entities to hire additional personnel. Thus, the Authority will need to continue to seek outside guidance for new accounting pronouncements and preparation of the financial statements. Repeat Finding: Repeat of prior year finding 2018-001. Recommendation: It is not feasible for small entities to hire additional personnel. Thus you will need to continue to seek outside guidance for new pronouncements and preparation of the financial statements. Responsible Official's Response: Management will continue to consult outside guidance for new accounting pronouncements and preparation of the financial statements. Planned Implementation Date of Corrective Action: On going basis. Person Responsible for Corrective Action: Director
Show full finding ▾Hide full finding ▴2019-001: Criteria: Absence of qualified accounting personnel. Condition and Context: For the year ended September 30, 2019 the Authority does not have a staff member qualified to prepare reports of financial information in accordance with either the accrual, modified accrual, or modified cash basis of accounting. Cause: The Agency is limited in employees and funding, and does not have the resources to hire appropriate knowledgeable accounting personnel. Effect or Potential Effect: The inability to properly produce reports on the accrual, modified accrual, and modified-cash basis increases the risk of misstatement and increases fraud risks. Recommendation: It is not feasible for small entities to hire additional personnel. Thus, the Authority will need to continue to seek outside guidance for new accounting pronouncements and preparation of the financial statements. Repeat Finding: Repeat of prior year finding 2018-001. Recommendation: It is not feasible for small entities to hire additional personnel. Thus you will need to continue to seek outside guidance for new pronouncements and preparation of the financial statements. Responsible Official's Response: Management will continue to consult outside guidance for new accounting pronouncements and preparation of the financial statements. Planned Implementation Date of Corrective Action: On going basis. Person Responsible for Corrective Action: Director
Finding 2019-001 The Authority does not have a staff member qualified to prepare reports of financial information in accordance with either the accrual, modified accrual, or modified cash basis of accounting. Recommendation: It is not feasible for small entities to hire additional personnel. Thus the Authority will need to continue to seek outside guidance for new accounting pronouncements and preparation of the financial statements. Responsible Official's Response: Management will continue to consult outside guidance for new accounting pronouncements and preparation of the financial statements. Planned Implementation Date: On going basis. Person Responsible for Corrective Action: Director
2018-001
FAC accepted this audit on February 19, 2019 — management decision was due August 19, 2019.
FAC accepted this audit on June 3, 2018 — management decision was due December 3, 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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