EIN: 751550162
UEI: GSA_MIGRATION
Audited by: CARR, RIGGS & INGRAM, LLC
Oversight agency: 97 [Department of Homeland Security]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 3, 2020. 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 June 3, 2021 (1915 days ago).
What is a management decision? →The school could not provide to the Florida Division of Emergency Management written support for the procurement of services for a vendor hired to clear tree debris after Hurricane Michael. Effect: The school violated the terms of the FEMA grant agreement. Cause: Due to the immediate need to remove debris after the storm, the contract between the vendor and the school was done verbally. Criteria: According to Federal Regulations (2 CFR 200.318) all nonfederal entities must maintain records sufficient to detail the history of procurement. Recommendation: The school should document through written agreements with vendors who perform services under the FEMA project. Views of Responsible Officials and Planned Corrective Action: Management has ensured that documentation related to the procurement of services is maintained in sufficient detail to support the history of the procurement in accordance with federal regulations.
Show full finding ▾Hide full finding ▴2020-001 ? Inadequate Procurement Practices CFDA Number 97.036 Program Title ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Federal Award Number ? 4399DR-FL Project #74926 State Pass-through Number ? F#236 Federal Award Year - 2019 Compliance Requirement ? Allowable Costs/Cost Principles Pass-through Entity - Florida Division of Emergency Management Finding Type ? Significant Deficiency in Internal Control over Compliance Questioned Costs ? None Prior Year Finding ? Not Applicable Condition: The school could not provide to the Florida Division of Emergency Management written support for the procurement of services for a vendor hired to clear tree debris after Hurricane Michael. Effect: The school violated the terms of the FEMA grant agreement. Cause: Due to the immediate need to remove debris after the storm, the contract between the vendor and the school was done verbally. Criteria: According to Federal Regulations (2 CFR 200.318) all nonfederal entities must maintain records sufficient to detail the history of procurement. Recommendation: The school should document through written agreements with vendors who perform services under the FEMA project. Views of Responsible Officials and Planned Corrective Action: Management has ensured that documentation related to the procurement of services is maintained in sufficient detail to support the history of the procurement in accordance with federal regulations.
Finding Number 2020-001 Planned Corrective Action: Management has ensured that documentation related to the procurement of services is maintained in sufficient detail to support the history of the procurement in accordance with Federal regulations. Holy Nativity Episcopal School disagrees with the Florida Department of Emergency Management?s (FDEM) statement of condition, assessment of FDEM application of the federal regulation as a detailed letter, invoices and proof or payment are maintained by the school. Anticipated Completion Date: Not applicable Responsible Contact Person: Judy Hughes, FY 20 Head of School written support was provided. We also disagree with FDEM?s effect, at the time of procurement we had not applied or been accepted as applicants for a grant, so no violation occurred. Holy Nativity Episcopal School also disagrees with the criteria
The school requested reimbursement for costs that were not allowable under the FEMA grant agreement. Effect: The school was not reimbursed for the requested costs. Cause: The school included an invoice for reimbursement under the grant for expenditures related to tree trimming which where not considered by the Florida Division of Emergency Management to eliminate or lesson the immediate threats of the hurricane. Criteria: According to Federal Cost Principles (2 CFR 200.403), charges to federal grants must be necessary and reasonable for the performance of the federal award. Recommendation: The school should review costs prior to submission for reimbursement to ensure they are necessary and reasonable for the performance of the federal award. Views of Responsible Officials and Planned Corrective Action: Management?s view is that these expenses were necessary and reasonable. However all expenditures will be reviewed before being submitted for reimbursement under the grant agreement to determine that they are necessary and reasonable for the performance of the federal award.
Show full finding ▾Hide full finding ▴2020-002 ? Unrelated Project Charges CFDA Number 97.036 Program Title ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Federal Award Number ? 4399DR-FL Project #74926 State Pass-through Number ? F#236 Federal Award Year - 2019 Compliance Requirement ? Activities Allowed or Unallowed Pass-through Entity - Florida Division of Emergency Management Finding Type ? Significant Deficiency in Internal Control over Compliance Questioned Costs ? $23,600 Prior Year Finding ? Not Applicable Condition: The school requested reimbursement for costs that were not allowable under the FEMA grant agreement. Effect: The school was not reimbursed for the requested costs. Cause: The school included an invoice for reimbursement under the grant for expenditures related to tree trimming which where not considered by the Florida Division of Emergency Management to eliminate or lesson the immediate threats of the hurricane. Criteria: According to Federal Cost Principles (2 CFR 200.403), charges to federal grants must be necessary and reasonable for the performance of the federal award. Recommendation: The school should review costs prior to submission for reimbursement to ensure they are necessary and reasonable for the performance of the federal award. Views of Responsible Officials and Planned Corrective Action: Management?s view is that these expenses were necessary and reasonable. However all expenditures will be reviewed before being submitted for reimbursement under the grant agreement to determine that they are necessary and reasonable for the performance of the federal award.
Finding Number 2020-002 Planned Corrective Action: Holy Nativity Episcopal School did request that some of these disallowed expenses be removed from the claim however they instead were denied. Management?s view is that these expenses were necessary and reasonable. However, all expenditures will be reviewed before being submitted for reimbursement under the grant agreement to determine that they are necessary and reasonable for the performance of the Federal award. Anticipated Completion Date: Not applicable Responsible Contact Person: Judy Hughes, FY 20 Head of School
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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