EIN: 810481812
UEI: TCV3J9KACG63
Audited by: SORREN CPAS P.C.
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (155 days ago).
What is a management decision? →2 CFR PART 200, SECTION 200.318 REQUIRES NON-FEDERAL ENTITIES TO MAINTAIN WRITTEN PROCUREMENT POLICIES AND PROCEDURES THAT CONFORM TO APPLICABLE FEDERAL LAWS, REGULATIONS, AND STANDARDS. THESE POLICIES MUST COVER METHODS OF PROCUREMENT, COMPETITION REQUIREMENTS, AND DOCUMENTATION STANDARDS. THE ORGANIZATION’S WRITTEN PROCUREMENT POLICY DID NOT CONFORM TO FEDERAL PROCUREMENT STANDARDS. CAUSE: MANAGEMENT DID NOT ESTABLISH OR ADOPT PROCUREMENT POLICIES AND PROCEDURES AS REQUIRED BY UNIFORM GUIDANCE. ALTHOUGH TESTING OF PROCUREMENT TRANSACTIONS INDICATED THAT THE ORGANIZATION FOLLOWED PRACTICES CONSISTENT WITH FEDERAL PROCUREMENT REQUIREMENTS, THE ABSENCE OF A WRITTEN POLICY REPRESENTS NONCOMPLIANCE WITH 2 CFR PART 200, SECTION 200.318.
Show full finding ▾Hide full finding ▴2 CFR PART 200, SECTION 200.318 REQUIRES NON-FEDERAL ENTITIES TO MAINTAIN WRITTEN PROCUREMENT POLICIES AND PROCEDURES THAT CONFORM TO APPLICABLE FEDERAL LAWS, REGULATIONS, AND STANDARDS. THESE POLICIES MUST COVER METHODS OF PROCUREMENT, COMPETITION REQUIREMENTS, AND DOCUMENTATION STANDARDS. THE ORGANIZATION’S WRITTEN PROCUREMENT POLICY DID NOT CONFORM TO FEDERAL PROCUREMENT STANDARDS. CAUSE: MANAGEMENT DID NOT ESTABLISH OR ADOPT PROCUREMENT POLICIES AND PROCEDURES AS REQUIRED BY UNIFORM GUIDANCE. ALTHOUGH TESTING OF PROCUREMENT TRANSACTIONS INDICATED THAT THE ORGANIZATION FOLLOWED PRACTICES CONSISTENT WITH FEDERAL PROCUREMENT REQUIREMENTS, THE ABSENCE OF A WRITTEN POLICY REPRESENTS NONCOMPLIANCE WITH 2 CFR PART 200, SECTION 200.318.
Giraffe Laugh will update the current procedural manaul to ensure that proper action is taken at the time invoices are submitted for approval. We anticipate having the procedure manual updated and ready by the end of the first quarter of the fiscal year 2026. Wihle proper protocols were being follwed, the manual was not adequately updated to reflect best practices. Anticipated completion date: March 31, 2026
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.
Browse other Single Audit organizations in Idaho →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
