EIN: 660592499
UEI: Y9LGG8KAXTB5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 30, 2026 (147 days ago).
What is a management decision? →Christian Military Academy, Inc. did not comply with the required reporting deadline for one financial report. Specifically, the SF-425 report for the period ending December 31, 2024, had a due date of January 30, 2025, but was submitted on February 7, 2025. Cause: The delay was primarily caused by technical difficulties with the Payment Management System (PMS), which prevented the entity from uploading and verifying the data needed to complete the report on time. Additionally, the entity did not receive the automated PMS notification confirming creation of the report. Effect: Untimely submission of required financial reports represents noncompliance with grant requirements and could delay the awarding agency’s ability to review financial information, potentially impacting federal program oversight. Questioned Costs: None. Repeat Finding: This is not a repeat finding from the prior year. Views of Responsible Officials: Management acknowledges the finding. As explained in correspondence to the awarding agency, the delay was due to malfunctions in the PMS system and the lack of a notification email. The entity has no physical evidence of the technical issue but communicated the situation to DHHS/ACF. Christian Military Academy, Inc. has established enhanced monitoring of PMS submissions and internal controls to ensure timely submission of future reports.
Show full finding ▾Hide full finding ▴ALN 93.600 / 93.356 Head Start Category of Finding: Federal Awards – Compliance Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Federal Agency / Pass-through Entity: U.S. Department of Health and Human Services (DHHS), Administration for Children and Families (ACF) Criteria: In accordance with 2 CFR 200.327 and the terms and conditions of the grant agreement, recipients are required to submit Federal Financial Reports (SF-425) by the established due dates. Timely submission of these reports is essential to ensure compliance with federal requirements and to allow the awarding agency to properly monitor the program. Condition: Christian Military Academy, Inc. did not comply with the required reporting deadline for one financial report. Specifically, the SF-425 report for the period ending December 31, 2024, had a due date of January 30, 2025, but was submitted on February 7, 2025. Cause: The delay was primarily caused by technical difficulties with the Payment Management System (PMS), which prevented the entity from uploading and verifying the data needed to complete the report on time. Additionally, the entity did not receive the automated PMS notification confirming creation of the report. Effect: Untimely submission of required financial reports represents noncompliance with grant requirements and could delay the awarding agency’s ability to review financial information, potentially impacting federal program oversight. Questioned Costs: None. Repeat Finding: This is not a repeat finding from the prior year. Views of Responsible Officials: Management acknowledges the finding. As explained in correspondence to the awarding agency, the delay was due to malfunctions in the PMS system and the lack of a notification email. The entity has no physical evidence of the technical issue but communicated the situation to DHHS/ACF. Christian Military Academy, Inc. has established enhanced monitoring of PMS submissions and internal controls to ensure timely submission of future reports.
Federal Program: Head Start – ALN 93.600 / 93.356 Awarding Agency: U.S. Department of Health and Human Services (DHHS), Administration for Children and Families (ACF) Finding Reference Number: 2024-001 Condition The SF-425 Federal Financial Report for the period ending December 31, 2024, which was due on January 30, 2025, was submitted late on February 7, 2025. Corrective Action Plan Christian Military Academy, Inc. acknowledges this finding and has implemented corrective measures to ensure compliance with future reporting deadlines: 1. Enhanced Monitoring of PMS Submissions – A reporting calendar with reminders has been established to track all SF-425 deadlines and submission confirmations through the Payment Management System (PMS). 2. Secondary Reviewer – A second staff member has been assigned to review and confirm timely report submissions before each deadline. 3. System Contingency Plan – In the event of PMS malfunctions or access issues, management will immediately notify DHHS/ACF program officers in writing and retain evidence of the communication on or before the due date. 4. Staff Training – Fiscal staff responsible for federal reporting have been trained on the importance of timely submission and the procedures to follow in case of technical issues. Responsible Official Maribel Batista Marrero Christian Military Academy, Inc. Anticipated Completion Date The corrective actions have been implemented as of October 2025 and will remain in place on an ongoing basis.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
During our audit procedures, we noted that two items related to equipment were not capitalized according to internal control procedures of the entity and federal program requirements. Criteria: 45 CFR 75.2 defines equipment as tangible personal property having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000. Cause: Management inadvertently were recording these transactions that exceeded the threshold as expense. Effect: The interim financial statements prepared could not reflect clearly the results of operations and may affect financial reporting for external parties or management decisions. Recommendation: We strongly recommend management to analyze the acquisitions of equipment and the aggregate of leasehold improvements to comply with federal regulations and internal controls. On a monthly basis, management could review the data entry of these type of transactions in order to improve the accuracy of balances and proper recording of assets.
Show full finding ▾Hide full finding ▴Finding Number: 2022-001 Agency: U.S. Department of Health and Human Services Administration of Children and Families Federal program: Head Start CFDA: 93.600 Category: Internal Control / Compliance Questioned Costs: None Repeat finding: No Condition: During our audit procedures, we noted that two items related to equipment were not capitalized according to internal control procedures of the entity and federal program requirements. Criteria: 45 CFR 75.2 defines equipment as tangible personal property having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000. Cause: Management inadvertently were recording these transactions that exceeded the threshold as expense. Effect: The interim financial statements prepared could not reflect clearly the results of operations and may affect financial reporting for external parties or management decisions. Recommendation: We strongly recommend management to analyze the acquisitions of equipment and the aggregate of leasehold improvements to comply with federal regulations and internal controls. On a monthly basis, management could review the data entry of these type of transactions in order to improve the accuracy of balances and proper recording of assets.
The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no capitalizable transactions are misclassified on expense accounts. With these processes, the Academy will ensure that property and equipment is properly recorded in books.
During our audit procedures, we noted that two items were not included in the property records according to internal control procedures of the entity and federal program requirements. Criteria: 45 CFR 75.320 (d) (1) requires that property records must be maintained including a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: Management inadvertently did not capitalize two property items and as a result were not included in the property records either. Effect: The completeness of property records is compromised and therefore a non-compliance with property federal requirements. Recommendation: We strongly recommend management to analyze the acquisitions of equipment in order to ensure proper classification of books. Also, after recording assets on books, property records should be reconciled monthly including all other the required information and description required by federal regulation.
Show full finding ▾Hide full finding ▴Finding Number: 2022-002 Agency: U.S. Department of Health and Human Services Administration of Children and Families Federal programs: Head Start Head Start Disaster Assistance CFDA: 93.600 93.356 Compliance requirement: Equipment and Real Property Management Category: Internal Control / Compliance Questioned Costs: None Repeat finding: No Condition: During our audit procedures, we noted that two items were not included in the property records according to internal control procedures of the entity and federal program requirements. Criteria: 45 CFR 75.320 (d) (1) requires that property records must be maintained including a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Cause: Management inadvertently did not capitalize two property items and as a result were not included in the property records either. Effect: The completeness of property records is compromised and therefore a non-compliance with property federal requirements. Recommendation: We strongly recommend management to analyze the acquisitions of equipment in order to ensure proper classification of books. Also, after recording assets on books, property records should be reconciled monthly including all other the required information and description required by federal regulation.
The Academy will enforce its internal control procedures over property and equipment reconciling its capital assets accounts with property records. Also, the Academy on a monthly basis should review its repair and maintenance accounts in order to identify any transaction that should be classified since its inception. After such validation and reconciliation, the Academy will also include the required information about individual equipment. The reconciliation will also be reviewed by the program director every quarter.
FAC accepted this audit on October 27, 2021 — management decision was due April 27, 2022.
During our audit procedures, we noted that accounts receivable from the federal agency was not properly recorded in the financial statements for the year ended December 31, 2020, balances were accounted in subsequent year period. Criteria: 2 CFR 200.302 (b) (2), (4), (5) and (7) establish that the financial management system of each non-Federal entity must provide for the following: i. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.327 Financial reporting and 200.328 Monitoring and reporting program performance. Management is responsible for establishing and maintaining effective internal controls over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting from all sources. Cause: Management inadvertently recorded revenues in the subsequent accounting period. Effect: The interim financial statements prepared could not clearly reflect the results of operations and may affect the reporting for external parties or management decisions. Recommendation: We strongly recommend to management to analyze year-end cut-off to comply with its internal controls. On a monthly basis, management should review the data entry of these type of transactions to improve the accuracy of balances included and proper recording of receivables.
Show full finding ▾Hide full finding ▴Finding Number: 2020-001 Agency: U.S. Department of Agriculture Federal program: Summer Food Service Program for Children CFDA: 10.559 Category: Internal Control / Compliance Questioned Costs: None Repeat finding: No Condition: During our audit procedures, we noted that accounts receivable from the federal agency was not properly recorded in the financial statements for the year ended December 31, 2020, balances were accounted in subsequent year period. Criteria: 2 CFR 200.302 (b) (2), (4), (5) and (7) establish that the financial management system of each non-Federal entity must provide for the following: i. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.327 Financial reporting and 200.328 Monitoring and reporting program performance. Management is responsible for establishing and maintaining effective internal controls over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting from all sources. Cause: Management inadvertently recorded revenues in the subsequent accounting period. Effect: The interim financial statements prepared could not clearly reflect the results of operations and may affect the reporting for external parties or management decisions. Recommendation: We strongly recommend to management to analyze year-end cut-off to comply with its internal controls. On a monthly basis, management should review the data entry of these type of transactions to improve the accuracy of balances included and proper recording of receivables.
Christian Military Academy, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2020, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The name of the contact people responsible for corrective action, the corrective actions planned, and where possible, the anticipated completion date. Auditor?s finding: 2020-001 Agency: U.S. Department of Agriculture Federal program: Summer Food Service Program for Children CFDA: 10.559 Name of contact person: Andrea Rivera Rojas Anticipated completion date: 12/31/2021 Organization?s response: Concur Corrective Action Plan The Academy will ensure to perform a comprehensive analysis of cut-off procedures at year end. The Academy will be more cautious during the recognition of accounts receivables, taking into consideration the date of the services performed and the payment date of such services. Analysis will be reviewed by the program director and accounting supervisor to approve such analysis.
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
During our audit procedures, we noted that the accrual of salaries and fringe benefits for the year ended December 31, 2019, was accounted in the following year period.
Show full finding ▾Hide full finding ▴During our audit procedures, we noted that the accrual of salaries and fringe benefits for the year ended December 31, 2019, was accounted in the following year period.
The Academy will ensure to perform a comprehensive analysis of cut-off procedures at year end. The Academy will be more cautious during the accrual of expenses, taking into consideration the date of the services performed and the payment date of such services. Analysis will be reviewed by the accounting supervisor to approve such analysis.
During our audit procedures, we noted that report SF-429 was not submitted on time.
Show full finding ▾Hide full finding ▴During our audit procedures, we noted that report SF-429 was not submitted on time.
Financial reports were included in our annual calendar to give the correct follow up to our reports. Also, we have implemented an ongoing monitoring tool to give assurance of the compliance with reports? due date. We will send emails to the appropriate Federal Fiscal positions whenever the reports are not available to support any delays in the reports. Reports that ends with any errors will be documented to comply with due date. Additionally, management will be monitoring the report status in the system to guarantee that the reports performed are submitted and accepted by the federal agency.
2018-002
During our audit procedures, we requested quarterly financial reports related to a specific project worksheet, however we were unable to inspect two out of the four corresponding reports, since management was unable to provide them.
Show full finding ▾Hide full finding ▴During our audit procedures, we requested quarterly financial reports related to a specific project worksheet, however we were unable to inspect two out of the four corresponding reports, since management was unable to provide them.
The Academy as a sub-recipient of FEMA, submits to the Central Office for Recovery, Reconstruction and Resilience (COR3) quarterly reports on the use of these funds. For the calendar year 2019, the Academy submitted four quarterly reports. CMA has made every effort to achieve copy of the four quarterly reports and has communicated directly with COR3 at respect. COR3 has informed the Academy that they could only share copies of two of the reports corresponding to calendar year 2019, since the previous ones were submitted on a platform to which they no longer have access. We have shared the reports that COR3 has access. As a corrective action plan and for avoiding a similar situation in the future, CMA undertakes to keep a hard copy of the quarterly reports submitted to COR3 from now on so for future recordkeeping and audits.
FAC accepted this audit on September 18, 2019 — management decision was due March 18, 2020.
GSA_MIGRATION
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