EIN: 660489126
UEI: LZEDKDW7JME9
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 12, 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 November 12, 2026 (82 days from today).
What is a management decision? →Although the accounting records are maintained using an integrated accounting system and transactions are substantially recorded on a daily basis by fund, the accounting function is not maintained sufficiently current to ensure that all necessary adjusting entries, classifications, reconciliations, and closing procedures are completed on a timely basis throughout the fiscal year. As a result, interim and annual financial closings are not completed within a reasonable period after year-end, and the accounting records are not fully adjusted and reconciled for audit purposes until several months after fiscal year-end. This condition delays the preparation and availability of reliable financial information and significantly prolongs the annual audit process. The delays in completing the accounting close increase the complexity of the audit engagement, require substantial post year-end adjustments and reconciliations, and hinder timely compliance with financial reporting requirements applicable to governmental entities receiving federal financial assistance. In addition, due to the limited staffing within the finance and accounting department, a substantial portion of the accounting, reconciliation, financial reporting, and oversight responsibilities rests with a single individual. This concentration of responsibilities may create incompatibility of duties and increases the risk of errors, omissions, or conflicts in internal control functions. It is noted, however, that the Company ultimately records and properly classifies expenditures and transactions within the accounting records and adequately segregates and identifies transactions by the applicable funds and grants. Furthermore, the accounting software utilized by the Company is considered robust and capable of supporting a timely and effective accounting and financial reporting process.
Show full finding ▾Hide full finding ▴Although the accounting records are maintained using an integrated accounting system and transactions are substantially recorded on a daily basis by fund, the accounting function is not maintained sufficiently current to ensure that all necessary adjusting entries, classifications, reconciliations, and closing procedures are completed on a timely basis throughout the fiscal year. As a result, interim and annual financial closings are not completed within a reasonable period after year-end, and the accounting records are not fully adjusted and reconciled for audit purposes until several months after fiscal year-end. This condition delays the preparation and availability of reliable financial information and significantly prolongs the annual audit process. The delays in completing the accounting close increase the complexity of the audit engagement, require substantial post year-end adjustments and reconciliations, and hinder timely compliance with financial reporting requirements applicable to governmental entities receiving federal financial assistance. In addition, due to the limited staffing within the finance and accounting department, a substantial portion of the accounting, reconciliation, financial reporting, and oversight responsibilities rests with a single individual. This concentration of responsibilities may create incompatibility of duties and increases the risk of errors, omissions, or conflicts in internal control functions. It is noted, however, that the Company ultimately records and properly classifies expenditures and transactions within the accounting records and adequately segregates and identifies transactions by the applicable funds and grants. Furthermore, the accounting software utilized by the Company is considered robust and capable of supporting a timely and effective accounting and financial reporting process.
Management acknowledges the finding and recognizes that the year-end financial closing and reconciliation process was not completed within the desired timeframe during the audit period. The delays were primarily attributable to limited staffing resources within the finance and accounting department and the concentration of significant accounting and reporting responsibilities among limited personnel. Management notes, however, that the Company maintains its accounting records in an integrated accounting system capable of supporting timely financial reporting and that transactions are substantially recorded, classified, reconciled, and segregated by fund and grant throughout the year. In addition, all material adjustments and reconciliations were ultimately completed as part of the audit and financial reporting process. To address this matter, management has implemented and continues to enhance several corrective measures designed to improve the timeliness, efficiency, and overall effectiveness of the financial reporting and closing process, including: Strengthening internal accounting procedures and closing processes; Implementing enhanced monthly and year-end reconciliation procedures; Redistributing and segregating accounting responsibilities to the extent practicable; Increasing the use of the accounting system’s reporting and reconciliation capabilities; Establishing internal timelines and schedules for interim and annual closing procedures; Evaluating additional accounting and administrative support resources. Management will continue working to further strengthen the financial reporting process and improve the timeliness of future financial closings and related reporting requirements.
Need for Formalization and Documentation of Grant-Specific Policies, Procedures, and Internal Controls. The Company maintains general internal controls and operational, administrative, and accounting procedures for the reasonable management of its operations, including controls applicable to restricted funding programs. However, during the audit procedures performed to evaluate and verify the establishment and implementation of policies, procedures, and internal controls required for the administration of the FEMA Public Assistance Program (ALN 97.036 – PA-4339), we noted that certain grant-specific policies, procedures, and internal controls had not yet been fully formalized and documented in accordance with the applicable grant agreement, federal regulations, and FEMA guidance. During our audit procedures, we noted that documentation evidencing the formal communication, implementation, and training of personnel responsible for grant administration and compliance functions was initially limited. As a result, certain policies and procedures applicable to the administration of the grant had not yet been formally customized or documented to specifically address all FEMA Public Assistance compliance requirements. These areas included, but were not limited to, the following: Financial Policies and Procedures, Policies and Procedures for Property and Equipment, Policies and Procedures for Allowability of Costs, Policies and Procedures for Disbursements, Policies and Procedures for Cash Management and Cash Advances. However, based on the audit procedures performed, we were able to corroborate that management had substantially developed and formalized the policies, procedures, controls, systems, and compliance documentation necessary for the administration of the federal award. Certain policies and procedures that had not yet been fully finalized at the time of our audit procedures were in process of completion and/or had been scheduled by management for completion and implementation. Additionally, no questioned costs resulted from this matter, as the Company ultimately maintained supporting documentation for the transactions tested and adequately identified and documented grant-related expenditures.
Show full finding ▾Hide full finding ▴Need for Formalization and Documentation of Grant-Specific Policies, Procedures, and Internal Controls. The Company maintains general internal controls and operational, administrative, and accounting procedures for the reasonable management of its operations, including controls applicable to restricted funding programs. However, during the audit procedures performed to evaluate and verify the establishment and implementation of policies, procedures, and internal controls required for the administration of the FEMA Public Assistance Program (ALN 97.036 – PA-4339), we noted that certain grant-specific policies, procedures, and internal controls had not yet been fully formalized and documented in accordance with the applicable grant agreement, federal regulations, and FEMA guidance. During our audit procedures, we noted that documentation evidencing the formal communication, implementation, and training of personnel responsible for grant administration and compliance functions was initially limited. As a result, certain policies and procedures applicable to the administration of the grant had not yet been formally customized or documented to specifically address all FEMA Public Assistance compliance requirements. These areas included, but were not limited to, the following: Financial Policies and Procedures, Policies and Procedures for Property and Equipment, Policies and Procedures for Allowability of Costs, Policies and Procedures for Disbursements, Policies and Procedures for Cash Management and Cash Advances. However, based on the audit procedures performed, we were able to corroborate that management had substantially developed and formalized the policies, procedures, controls, systems, and compliance documentation necessary for the administration of the federal award. Certain policies and procedures that had not yet been fully finalized at the time of our audit procedures were in process of completion and/or had been scheduled by management for completion and implementation. Additionally, no questioned costs resulted from this matter, as the Company ultimately maintained supporting documentation for the transactions tested and adequately identified and documented grant-related expenditures.
Management acknowledges the finding. During the initial stages of administration of the FEMA Public Assistance Program (ALN 97.036 – PA-4339), the Company relied substantially on existing operational, administrative, and accounting procedures while management worked to further tailor, document, and formalize grant-specific compliance policies, procedures, and internal controls required under Uniform Guidance and FEMA regulations. Management notes that the Company maintained supporting documentation for expenditures and transactions related to the grant and that no questioned costs resulted from this matter. Management has substantially developed and implemented a significant number of corrective measures, policies, procedures, and internal controls designed to strengthen the Company’s internal control environment and support compliance with applicable federal award requirements. These actions included: Development and formal documentation of Financial Policies and Procedures; Implementation of procedures related to allowability of costs, disbursements, cash management, and property/equipment management; Enhancement of internal compliance monitoring procedures; Documentation and communication of grant administration responsibilities; Implementation of employee training and compliance guidance processes related to federal award administration. Management continues to enhance and formalize certain grant-specific controls, procedures, and compliance documentation as part of its ongoing efforts to further strengthen its federal award administration framework. Certain policies and procedures that had not yet been fully finalized remain in process and/or have been scheduled for completion and implementation. Management will continue periodically reviewing and updating these policies and procedures to ensure continued compliance with applicable federal regulations, FEMA guidance, and grant requirements.
The Single Audit Report for the fiscal year ended June 30, 2024 was not issued and submitted to the Federal Audit Clearinghouse (FAC) within the required deadline of nine (9) months after the end of the audit period. As a result, the reporting package, including the audited financial statements, SEFA, auditor’s reports, and related compliance reporting, was not submitted by the applicable federal due date established under Uniform Guidance requirements. Based on discussions with management and our audit procedures, the delay in the completion and submission of the Single Audit report was substantially associated with the extended financial closing process, timing of reconciliations and adjustments, limited accounting and administrative resources, and the additional time required to finalize supporting documentation and grant-related information necessary for the audit. Although the Single Audit reporting package was subsequently completed and will be submitted to the Federal Audit Clearinghouse, the filing was not completed within the timeframe required by federal regulations.
Show full finding ▾Hide full finding ▴The Single Audit Report for the fiscal year ended June 30, 2024 was not issued and submitted to the Federal Audit Clearinghouse (FAC) within the required deadline of nine (9) months after the end of the audit period. As a result, the reporting package, including the audited financial statements, SEFA, auditor’s reports, and related compliance reporting, was not submitted by the applicable federal due date established under Uniform Guidance requirements. Based on discussions with management and our audit procedures, the delay in the completion and submission of the Single Audit report was substantially associated with the extended financial closing process, timing of reconciliations and adjustments, limited accounting and administrative resources, and the additional time required to finalize supporting documentation and grant-related information necessary for the audit. Although the Single Audit reporting package was subsequently completed and will be submitted to the Federal Audit Clearinghouse, the filing was not completed within the timeframe required by federal regulations.
Management acknowledges the finding and recognizes that the Single Audit reporting package for the fiscal year ended June 30, 2024 was not submitted to the Federal Audit Clearinghouse within the deadline established by Uniform Guidance. Management recognizes that the delayed filing resulted primarily from the extended year-end financial closing process, timing of reconciliations and adjustments, limited accounting resources, and the additional time required to compile and finalize supporting grant documentation associated with the FEMA Public Assistance program. Management acknowledges the finding and recognizes that the Single Audit reporting package for the fiscal year ended June 30, 2024 was not submitted to the Federal Audit Clearinghouse within the deadline established by Uniform Guidance. Management recognizes that the delayed filing resulted primarily from the extended year-end financial closing process, timing of reconciliations and adjustments, limited accounting resources, and the additional time required to compile and finalize supporting grant documentation associated with the FEMA Public Assistance program. The Company has implemented and initiated corrective measures designed to improve the timeliness and efficiency of future audit reporting processes, including: Establishment of formal year-end closing schedules and internal reporting deadlines; Earlier preparation and review of audit schedules and supporting documentation; Improved coordination between accounting personnel, grant administrators, and external auditors; Enhancement of interim reconciliation and financial reporting procedures throughout the year; Evaluation of staffing and external support needs to strengthen the financial reporting process. Management believes these corrective actions will improve the efficiency of the audit process and help ensure timely completion and submission of future Single Audit reporting packages in accordance with federal requirements.
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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