EIN: 680551464
UEI: N8S5N2BJQJW6
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 2021. 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 July 12, 2021 (1868 days ago).
What is a management decision? →Non profit accounting standards require unconditional promises to give to be recognized as revenue in the accounting period in which the promise is made. Effect: During the course of the audit, there was a journal entry proposed to the Organization?s financial statements which had a material effect to the Organization?s financial statements for the year ended June 30, 2020. Questioned Cost: None Cause: Promises to give and foundation contributions revenue were not properly reflected in the Organization?s internal financial statements. Recommendation: We recommend the Organization enhance its existing procedures to ensure unconditional promises to give are recognized as revenue in the accounting period in which the promise is made.
Show full finding ▾Hide full finding ▴Criteria: The Organization is responsible for designing and implementing effective internal controls over financial reporting. Condition: Non profit accounting standards require unconditional promises to give to be recognized as revenue in the accounting period in which the promise is made. Effect: During the course of the audit, there was a journal entry proposed to the Organization?s financial statements which had a material effect to the Organization?s financial statements for the year ended June 30, 2020. Questioned Cost: None Cause: Promises to give and foundation contributions revenue were not properly reflected in the Organization?s internal financial statements. Recommendation: We recommend the Organization enhance its existing procedures to ensure unconditional promises to give are recognized as revenue in the accounting period in which the promise is made.
The Organization's accounting staff will review the terms of any promises to give received by the organization in a timely fashion. Upon review, the accounting staff will record the unconditional promises to give in the accounting period in which the promise is made. This corrective action will be implemented retroactive to the beginning of fiscal year ended 6/30/21. Retroactive correction will be completed by November 30, 2020.
The Organization has not developed subrecipient monitoring policies and procedures. Effect: The Organization was not in compliance with subrecipient monitoring requirements. Questioned Cost: None Cause: The Organization was not aware of all subrecipient monitoring policies and procedures. Recommendation: We recommend that the Organization develop policies and procedures relative to subrecipient monitoring to include: a. Developing a policy which outlines the Organization?s subrecipient monitoring responsibilities. b. Developing a process to prepare certification letters and distribute to the subrecipient on an annual basis. c. Enhance written contracts with the subrecipient to contain the federal award identification (CFDA title and number), contract identifying numbers, reference to compliance requirements the contract is subject to, and include a statement signed by an official of the subrecipient stating that the subrecipient was informed of, understands, and agrees to comply with the applicable compliance requirements. d. Communicate to the subrecipient that if they have findings in their single audit report that they need to send a copy to the Organization.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 300.331 requires monitoring of subrecipients. Condition: The Organization has not developed subrecipient monitoring policies and procedures. Effect: The Organization was not in compliance with subrecipient monitoring requirements. Questioned Cost: None Cause: The Organization was not aware of all subrecipient monitoring policies and procedures. Recommendation: We recommend that the Organization develop policies and procedures relative to subrecipient monitoring to include: a. Developing a policy which outlines the Organization?s subrecipient monitoring responsibilities. b. Developing a process to prepare certification letters and distribute to the subrecipient on an annual basis. c. Enhance written contracts with the subrecipient to contain the federal award identification (CFDA title and number), contract identifying numbers, reference to compliance requirements the contract is subject to, and include a statement signed by an official of the subrecipient stating that the subrecipient was informed of, understands, and agrees to comply with the applicable compliance requirements. d. Communicate to the subrecipient that if they have findings in their single audit report that they need to send a copy to the Organization.
The Organization will implement the following corrective actions to perform subrecipient monitoring for all Federal grant awards: 1. Formulation of a subrecipient monitoring policy which details the Organization?s responsibilities for reviewing its subrecipients? compliance with all applicable guidelines under 2 CFR 300.331. This policy will be developed and implemented by January 31, 2021. 2. Development of a process to prepare and distribute certification letters to all subrecipients on an annual basis. The template for the certification letter will be designed by December 15, 2020. Certification letters will be distributed immediately thereafter. Responses from all existing subrecipients will be received by no later than January 15, 2021. Going forward, certification letters will be distributed in May of each year with responses to be received no later than the end of June each year. a. To the extent that any subrecipient indicates that they have had findings on their most recently completed single audit, the Organization will require that the subrecipient provide a copy of the audit report and response to the findings. 3. The Organization will amend its subrecipient written contracts to include the federal award identification (CFDA title and number), contract identifying numbers, reference to compliance requirements the contract is subject to, and include a statement signed by an official of the subrecipient stating that the subrecipient was informed of, understands, and agrees to comply with the applicable compliance requirements. The amended master contract will be available for use starting on February 28, 2021. a. For any new contracts entered into after February 28, 2021, the amended master contract will be utilized. b. For all in-force contracts with subrecipients which were executed prior to February 28, 2021, a contract addendum will be prepared with all of the required information mentioned above. The Organization will obtain signed addendums from all existing subrecipients by no later than March 15, 2021.
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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