EIN: 650425069
UEI: USJZJ13SM6Q7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 9, 2022. 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 September 9, 2022 (1448 days ago).
What is a management decision? →Criteria ? The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.? Condition ? The total federal expenditures initially reported in the SEFA for the major federal program totaled $2,837,646. However, further examination determined an additional $686,754 in federal funds from another federal pass-through grant should have been reported within the SEFA related to the major federal program and increasing the SEFA in total. Cause ? The Organization?s controls did not operate as designed to ensure the proper preparation and review of the SEFA included all direct and pass-through awards. Effect or Potential Effect ? The SEFA may not be fairly presented, in all material respects, in relation to the basic consolidated statements taken as a whole. Questioned Costs ? None. Context - This is a condition identified based upon our review of the Organization?s compliance with specified requirements. The prevalence of this finding is detailed in the condition section above. Repeat finding ? This is not a repeat finding. Recommendation ? We recommend that the Organization review its policies and procedures to ensure that Federal expenditures are correctly reported on the SEFA by ensuring program personnel review the SEFA awards for completeness prior to release to the auditors. Views of Responsible Officials ? The Organization?s management agrees with the finding and recommendation. Management of the Organization has developed a corrective action plan to address this finding.
Show full finding ▾Hide full finding ▴Criteria ? The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.? Condition ? The total federal expenditures initially reported in the SEFA for the major federal program totaled $2,837,646. However, further examination determined an additional $686,754 in federal funds from another federal pass-through grant should have been reported within the SEFA related to the major federal program and increasing the SEFA in total. Cause ? The Organization?s controls did not operate as designed to ensure the proper preparation and review of the SEFA included all direct and pass-through awards. Effect or Potential Effect ? The SEFA may not be fairly presented, in all material respects, in relation to the basic consolidated statements taken as a whole. Questioned Costs ? None. Context - This is a condition identified based upon our review of the Organization?s compliance with specified requirements. The prevalence of this finding is detailed in the condition section above. Repeat finding ? This is not a repeat finding. Recommendation ? We recommend that the Organization review its policies and procedures to ensure that Federal expenditures are correctly reported on the SEFA by ensuring program personnel review the SEFA awards for completeness prior to release to the auditors. Views of Responsible Officials ? The Organization?s management agrees with the finding and recommendation. Management of the Organization has developed a corrective action plan to address this finding.
Chapman Partnership has taken immediate corrective action to ensure that all federal expenditures are reflected correctly in the Schedule of Expenditures of Federal Awards. Policies and procedures on grants and contract funding were reevaluated and the staff responsible for preparation of the schedule have received additional instruction on how to accurately prepare and finalize the schedule. Additionally, there will be segregation of duties between the preparer and reviewer of the Schedule of Expenditures of Federal Awards.
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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