EIN: 810360178
UEI: LDS3V9HCYD29
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 10, 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 June 10, 2026 (76 days ago).
What is a management decision? →The auditee's fiscal year-end is September 30, 2024. Per 2 CFR § 200.512, the reporting package was due on June 30, 2025. The auditee did not submit the completed Single Audit package to the Federal Audit Clearinghouse until after the required due date. Context: A review of the auditee's internal records and the FAC website confirmed that the Single Audit reporting package was not submitted by the required deadline. The delay was primarily caused by the auditee's delay in engaging an external auditor, which postponed the auditor's ability to complete fieldwork and issue by required due date. Cause: Management has not established and maintained effective internal controls over reporting to ensure timely submission of audited financial statements to the Federal Audit Clearinghouse. Effect or Potential Effect: The late submission put the auditee in noncompliance with federal regulations. This hinders the oversight agency from getting timely information about the auditee’s financial and compliance status. A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None Repeat Finding: No prior year findings as this is the first year audit for the auditee. Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal control procedures that assign specific responsibilities to staff to ensure that all federal reporting deadlines are met.
Show full finding ▾Hide full finding ▴Finding 2024-001: Lack of Internal Control over Annual Report Submission of Single Audit Report Information on the Federal Program: Assistance Listing Number 10.697 – State & Private Forestry Hazardous Fuel Reduction Program. Award Numbers 19-DG-11010000-009, 20-DG-11010000-014, 21-DG-11010000-015, 22-DG-11010000-015, 23-DG-11010000-023. Compliance Requirement: Reporting. Type of Finding: Other, non-financial noncompliance. Criteria: Uniform Guidance, 2 CFR § 200.512 Report Submission requires that a non-federal entity submit its Single Audit report, data collection form (SF-SAC), and reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after the receipt of the auditors’ report or nine months after the end of the audit period. Condition: The auditee's fiscal year-end is September 30, 2024. Per 2 CFR § 200.512, the reporting package was due on June 30, 2025. The auditee did not submit the completed Single Audit package to the Federal Audit Clearinghouse until after the required due date. Context: A review of the auditee's internal records and the FAC website confirmed that the Single Audit reporting package was not submitted by the required deadline. The delay was primarily caused by the auditee's delay in engaging an external auditor, which postponed the auditor's ability to complete fieldwork and issue by required due date. Cause: Management has not established and maintained effective internal controls over reporting to ensure timely submission of audited financial statements to the Federal Audit Clearinghouse. Effect or Potential Effect: The late submission put the auditee in noncompliance with federal regulations. This hinders the oversight agency from getting timely information about the auditee’s financial and compliance status. A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None Repeat Finding: No prior year findings as this is the first year audit for the auditee. Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal control procedures that assign specific responsibilities to staff to ensure that all federal reporting deadlines are met.
Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Management will remediate by immediately filing the September 30, 2024 financials and timely file the September 30, 2025 year end financials.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.