EIN: 810415668
UEI: YG5XS5NLXUR3
Data as of August 27, 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 (1912 days ago).
What is a management decision? →We found that grant funds from the CARES Act Grants were recognized as revenue when received rather than when earned. Cause: CTI?s procedure for evaluating when revenue is should be recognized was insufficient as there wasn?t a focus on when the revenue was earned. Effects: The financial statements contained an overstatement of grant revenues. Recommendation: We recommend that CTI implement procedures to scrutinize all deposits to ensure that the associated revenue is recognized when earned.
Show full finding ▾Hide full finding ▴2020-001 INTERNAL CONTROL OVER REVENUE RECOGNITION Criteria: Accounting principles general accepted in the United States of America (U.S. GAAP) impose rules surrounding the recognition of revenues. Condition: We found that grant funds from the CARES Act Grants were recognized as revenue when received rather than when earned. Cause: CTI?s procedure for evaluating when revenue is should be recognized was insufficient as there wasn?t a focus on when the revenue was earned. Effects: The financial statements contained an overstatement of grant revenues. Recommendation: We recommend that CTI implement procedures to scrutinize all deposits to ensure that the associated revenue is recognized when earned.
Planned Corrective Action: On 11/01/2020 CTI implemented procedures to review all grant award documents upon receipt to determine how and when the revenues are earned and recognized.
We found that the SEFA prepared by CTI did not report the federal expenditures under the CARES Act. Cause: CTI?s procedure for evaluating the Cares Act grant did not detect this grant as a federal award. Effects: The preliminary SEFA did not include all expenditures of federal awards. Recommendation: We recommend that CTI implement procedures to research all grant awards and determine if the source of funding is from the Federal Government.
Show full finding ▾Hide full finding ▴2020-002 INTERNAL CONTROLS OF SCHEDULE OF EXPENDITURE OF FEDERAL AWARD Criteria: CTI should have proper controls in place over the preparation of the SEFA to ensure accurate reporting of federal awards. Condition: We found that the SEFA prepared by CTI did not report the federal expenditures under the CARES Act. Cause: CTI?s procedure for evaluating the Cares Act grant did not detect this grant as a federal award. Effects: The preliminary SEFA did not include all expenditures of federal awards. Recommendation: We recommend that CTI implement procedures to research all grant awards and determine if the source of funding is from the Federal Government.
Planned Corrective Action: On 11/01/2020 CTI implemented procedures to research all grant awards to determine if the source of funding is from the Federal Government.
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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