EIN: 660528656
UEI: KCE1QFLKJ515
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2025. 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 March 29, 2026 (147 days ago).
What is a management decision? →Finding No. 2024-003 Federal Agency: United States Department of Agriculture Compliance Requirement: Special Tests and Provisions Type of Finding: Material Weakness in Internal Control (MW). Instance of Noncompliance (NC) Criteria In accordance with federal program specific requirements, accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods, including end products processed from USDA Foods in TEFAP. Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Statement of Condition Physical Inventory for TEFAP (The Emergency Food Administration Program) As discussed in Finding 2024-002, the Organization has several deficiencies regarding internal control about inventory of foods, lack of perform physical inventory as required by federal program and alternate procedures were not applied to validate the inventory at year end. This is a repeated findings from the prior year audit. Cause of Condition Management did not comply with the physical inventory at year end or maintained supporting documents for those procedures to validate the amount presented for inventory its financial statements. Effect of Condition Management did not comply with the physical inventory at year end or maintained supporting documents for those procedures to validate the amount presented for inventory its financial statements. Recommendation Management should ensure that the physical inventory is taken at the year end, compare and reconcile such amount to the financial statements, make the corresponding adjustments and corrections to present complete and accurate information of its financial statements. Also, supporting documentation for the uses/distribution of inventory should be maintained. Questioned Costs Undetermined questioned costs. Management Response Management concurs with the findings. The closing process will be improved; physical inventory will be taking and improvements for documentation will be made. Responsible official Mr. Marcos
Show full finding ▾Hide full finding ▴Finding No. 2024-003 Federal Agency: United States Department of Agriculture Compliance Requirement: Special Tests and Provisions Type of Finding: Material Weakness in Internal Control (MW). Instance of Noncompliance (NC) Criteria In accordance with federal program specific requirements, accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods, including end products processed from USDA Foods in TEFAP. Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Statement of Condition Physical Inventory for TEFAP (The Emergency Food Administration Program) As discussed in Finding 2024-002, the Organization has several deficiencies regarding internal control about inventory of foods, lack of perform physical inventory as required by federal program and alternate procedures were not applied to validate the inventory at year end. This is a repeated findings from the prior year audit. Cause of Condition Management did not comply with the physical inventory at year end or maintained supporting documents for those procedures to validate the amount presented for inventory its financial statements. Effect of Condition Management did not comply with the physical inventory at year end or maintained supporting documents for those procedures to validate the amount presented for inventory its financial statements. Recommendation Management should ensure that the physical inventory is taken at the year end, compare and reconcile such amount to the financial statements, make the corresponding adjustments and corrections to present complete and accurate information of its financial statements. Also, supporting documentation for the uses/distribution of inventory should be maintained. Questioned Costs Undetermined questioned costs. Management Response Management concurs with the findings. The closing process will be improved; physical inventory will be taking and improvements for documentation will be made. Responsible official Mr. Marcos
Management concurs with the findings. The closing process will be improved; physical inventory will be taking and improvements for documentation will be made.
2023-004
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