EIN: 741839536
UEI: GSA_MIGRATION
Audited by: GIBSON RUDDOCK PATTERSON LLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 18, 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 May 18, 2022 (1571 days ago).
What is a management decision? →2020-001 COVID-19 - Coronavirus Relief Fund (CRF), CFDA 21.019 Federal Agency: Department of the Treasury Pass-Through Entities: City of El Paso, Texas and County of El Paso, Texas Federal Award ID and Year: SLT0192, 2020 and SLT0194, 2020 Criteria: As a recipient of federal funds, El Paso Community Foundation is required to have a grant manual that meets the requirements of the Uniform Guidance (2 CFR 200). Condition Found: Although El Paso Community Foundation has implemented controls to ensure compliance with requirements of federal awards, the policies and procedures are not documented in a formal manual. Cause: El Paso Community Foundation was a first time recipient of federal funds in fiscal year 2020 and therefore not aware of the grant manual requirement. In addition, they were awarded the federal funds mid-year and there was an exigency to carry out the programs before fiscal year end. Effect: El Paso Community Foundation was unable to document their policies and procedures in a formal grant manual that meets the requirements of the Uniform Guidance (2 CFR 200). Questioned Costs/Basis: Not applicable Context: In planning the single audit testwork for the major federal program, we became aware that the organization did not have a grant manual. Repeat Finding: No Recommendation: We recommend management develop a grant manual to be in compliance with the Uniform Guidance (2 CFR 200). Views of Responsible Officials: See Corrective Action Plan 7
Show full finding ▾Hide full finding ▴2020-001 COVID-19 - Coronavirus Relief Fund (CRF), CFDA 21.019 Federal Agency: Department of the Treasury Pass-Through Entities: City of El Paso, Texas and County of El Paso, Texas Federal Award ID and Year: SLT0192, 2020 and SLT0194, 2020 Criteria: As a recipient of federal funds, El Paso Community Foundation is required to have a grant manual that meets the requirements of the Uniform Guidance (2 CFR 200). Condition Found: Although El Paso Community Foundation has implemented controls to ensure compliance with requirements of federal awards, the policies and procedures are not documented in a formal manual. Cause: El Paso Community Foundation was a first time recipient of federal funds in fiscal year 2020 and therefore not aware of the grant manual requirement. In addition, they were awarded the federal funds mid-year and there was an exigency to carry out the programs before fiscal year end. Effect: El Paso Community Foundation was unable to document their policies and procedures in a formal grant manual that meets the requirements of the Uniform Guidance (2 CFR 200). Questioned Costs/Basis: Not applicable Context: In planning the single audit testwork for the major federal program, we became aware that the organization did not have a grant manual. Repeat Finding: No Recommendation: We recommend management develop a grant manual to be in compliance with the Uniform Guidance (2 CFR 200). Views of Responsible Officials: See Corrective Action Plan 7
In response to the finding found during the audit of FY 20 for El Paso Community Foundation, we are submitting the following Corrective Action Plan to correct the issue found below: 2020-001 COVID-19- Coronavirus Relief Fund (CRF), CFDA 21.019 Federal Agency: Department of the Treasury Pass-Through Entities: City of El Paso, Texas and County of El Paso, Texas Federal Award ID and Year: SLT0192, 2020 and SLT0194, 2020 Finding: Although El Paso Community Foundation has implemented controls to ensure compliance with requirements of federal awards, the policies and procedures are not documented in a formal manual. Cause: El Paso Community Foundation was a first-time recipient of federal funds in fiscal year 2020 and therefore not aware of the grant manual requirements. In addition, they were awarded the federal funds mid-year and there was an exigency to carry out the programs before fiscal year end. Corrective Action: El Paso Community Foundation will develop a grant manual for procedures connected with the use, due diligence and reporting of similar federal funds to be in compliance with the Uniform Guidance (2 CFR 200). Responsible Parties: The responsible parties for creating a document will be the El Paso Community Foundation?s President and Chief Executive Officer, in conjunction with the Chief Financial Officer. The Foundation may call upon professional counsel to provide support for the creation of the manual. Anticipated Completion Date: November 11, 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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