EIN: 810512124
UEI: SUVFQUSVKTE3
Audited by: THOMAS & COMPANY CPA PA
Oversight agency: 11 [Department of Commerce]
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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 June 30, 2026. 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 December 30, 2026 (123 days from today).
What is a management decision? →FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
FAC accepted this audit on July 30, 2024 — management decision was due January 30, 2025.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on September 23, 2022 — management decision was due March 23, 2023.
An SF-SAC report was not timely filed.Context: Due to the COVID-19 pandemic and other extenuating circumstances the 2020 audit was not completed until April 2022. Management worked to engage a new CPA firm and began the transition in late April and May 2022. Audit fieldwork was not able to begin until June 2022 based on the new firm?s availability. Due condensed timeline from the late issuance of the 2020 audit, the 2021 audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner.Questioned Costs: To be determined by grantor.Effect: The Organization is at risk of jeopardizing the continued funding provided by the federal agency.Cause: Delays in issuing the September 30, 2020 financial statements led to a delay in this audit.Recommendation: CLA recommends the Organization implement processes to ensure tasks are being completed timely and ready to be presented for audit within a timeframe that allows for the audit to be completed timely.View of Responsible Official: See Management?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-002 Significant Deficiency in Internal Controls - Reporting - Late Audit SubmissionFunding Agency: All Federal AgenciesTitle: All Federal AwardsAssistance Listing Number: All assistance listing numbers listed on the Schedule of Expenditures of Federal Awards.Criteria or Specific Requirement: As required by the Federal Register notice datedJune 26, 2007, auditees are required to submit a completed Form SF-SAC, along with one complete reporting package to the Federal Audit Clearinghouse on/before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2020, this requirement was extended by six months for audits dueJune 30, 2022.Condition: An SF-SAC report was not timely filed.Context: Due to the COVID-19 pandemic and other extenuating circumstances the 2020 audit was not completed until April 2022. Management worked to engage a new CPA firm and began the transition in late April and May 2022. Audit fieldwork was not able to begin until June 2022 based on the new firm?s availability. Due condensed timeline from the late issuance of the 2020 audit, the 2021 audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner.Questioned Costs: To be determined by grantor.Effect: The Organization is at risk of jeopardizing the continued funding provided by the federal agency.Cause: Delays in issuing the September 30, 2020 financial statements led to a delay in this audit.Recommendation: CLA recommends the Organization implement processes to ensure tasks are being completed timely and ready to be presented for audit within a timeframe that allows for the audit to be completed timely.View of Responsible Official: See Management?s Corrective Action Plan.
Significant Deficiency in Internal Controls - Reporting - Late Audit SubmissionRecommendation: CLA recommends the Organization implement processes to ensure tasks are beingcompleted timely and ready to be presented for audit within a timeframe that allows for the audit to becompleted timely.Explanation of disagreement with audit finding: In our response to the 2020-001 Audit finding, NADCwas diligent scheduling and participating in the audit field work to ensure a timely audit submission priorto the extended deadline of December 31, 2021. However, in light of the ongoing COVID-19 impacts anddue to staffing complications at the previous audit firm, the issuance of the 2020 Audit was delayed until4/12/22. The timing of the audit made it difficult to find auditors who could facilitate a schedule that wouldsupport a timely submission. On April 5, 2022, we began our engagement with our new auditors atCliftonlarsonAllen LLP and have worked diligently to provide information in a timely manner.Action planned/taken in response to finding: Native American Development Corporation will continueits diligence in preparing the organization to be ready for the annual audit. NADC has increased itsnumber of finance staff to ensure the accounting record is ready for audit earlier than previous years.NADC will to engage with an audit firm to perform on-site interviews and field-work which will help avoidthe challenges and delays associated with remote field work.Name(s) of the contact person(s) responsible for corrective action: Mari Yrr"KIPlanned completion date for corrective action plan: 6/30/23
FAC accepted this audit on April 12, 2022 — management decision was due October 12, 2022.
An SF-SAC report was not timely filed. Context: Due to the COVID-19 pandemic and other extenuating circumstances, audit fieldwork was not able to begin until August 2021. Due to the late start, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The Organization is at risk of jeopardizing the continued funding provided by the federal agency. Cause: Limited administrative support makes completing the administrative tasks onerous including ensuring interentity transactions get entered in both sets of financial data. Auditor's Recommendations: We recommend that the Organization implement processes to ensure tasks are being completed timely and ready to be presented for audit within a timeframe that allows for the audit to be completed timely. View of Responsible Official: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Show full finding ▾Hide full finding ▴2020-001 Reporting - Late Audit Submission Funding Agency: U.S. Department of Defense Title: Procurement Technical Assistance for Business Firms CFDA Number: All CFDA numbers listed on the Schedule of Expenditures of Federal Awards Criteria or Specific Requirement: As required by the Federal Register notice dated June 26, 2007, auditees are required to submit a completed Form SF-SAC, along with one complete reporting package to the Federal Audit Clearinghouse on/before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2020, this requirement was extended by six months for audits due June 30, 2021. Condition: An SF-SAC report was not timely filed. Context: Due to the COVID-19 pandemic and other extenuating circumstances, audit fieldwork was not able to begin until August 2021. Due to the late start, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The Organization is at risk of jeopardizing the continued funding provided by the federal agency. Cause: Limited administrative support makes completing the administrative tasks onerous including ensuring interentity transactions get entered in both sets of financial data. Auditor's Recommendations: We recommend that the Organization implement processes to ensure tasks are being completed timely and ready to be presented for audit within a timeframe that allows for the audit to be completed timely. View of Responsible Official: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
2020-001 Reporting - Late Audit Submission NADC was diligent scheduling and participating in the audit field work to ensure a timely audit submission prior to the extended deadline of December 31, 202i. However, in light of the ongoing Covid-19 impacts and due to staffing complications at the audit firm, the issuance of our final audit report was delayed. During that time our organization also lost key staff due to the recent vaccine mandate issued by the Federal Government. We have since added two more positions to our finance department bringing the total number of staff to four. The additional staff will allow us to track and monitor the preparation activities related to our annual audit as well as address any possible future delays related to staff turnover.
2019-002
FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.
An SF-SAC report was not timely filed. Context: Due to the COVID-19 pandemic and other extenuating circumstances, audit fieldwork was not able to begin until December 2020. Due to the late start, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The Organization is at risk of jeopardizing the continued funding provided by the federal agency. Cause: Limited administrative support makes completing the administrative tasks onerous including ensuring interentity transactions get entered in both sets of financial data. Auditor's Recommendations: We recommend that the Organization implement processes to ensure tasks are being completed timely and ready to be presented for audit within a timeframe that allows for the audit to be completed timely. View of Responsible Official: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Show full finding ▾Hide full finding ▴2019-002 Reporting - Late Audit Submission Funding Agency: U.S. Department of Defense Title: Procurement Technical Assistance for Business Firms CFDA Number: 12.002s Criteria or Specific Requirement: As required by the Federal Register notice dated June 26, 2007, auditees are required to submit a completed Form SF-SAC, along with one complete reporting package to the Federal Audit Clearinghouse on/before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2020, this requirement was extended by six months for audits due June 30, 2020. Condition: An SF-SAC report was not timely filed. Context: Due to the COVID-19 pandemic and other extenuating circumstances, audit fieldwork was not able to begin until December 2020. Due to the late start, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The Organization is at risk of jeopardizing the continued funding provided by the federal agency. Cause: Limited administrative support makes completing the administrative tasks onerous including ensuring interentity transactions get entered in both sets of financial data. Auditor's Recommendations: We recommend that the Organization implement processes to ensure tasks are being completed timely and ready to be presented for audit within a timeframe that allows for the audit to be completed timely. View of Responsible Official: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
2019-002 - Reporting - Late Audit Submission The NADC Audit submission was late due in large part to COVID-related impacts. Stay-at-home orders, business closures, the inability to conduct on-site prep work, and key employees contracting the virus all contributed to the inability to complete the Audit on time. NADC and the Audit firm were both impacted by key employee quarantine measures, and one hospitalization. The organization is addressing the late submission issue by working with a financial management consultant to improve internal controls, including strategies for distribution of responsibilities to further increase staff who are cross-trained and able to assist in any Audit preparation delays of significance. This will ensure timely submission in the future.
FAC accepted this audit on June 12, 2019 — management decision was due December 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
FAC accepted this audit on April 12, 2017 — management decision was due October 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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