EIN: 813158267
UEI: HPNEV8BEPX91
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2024. 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 September 27, 2024 (699 days ago).
What is a management decision? →Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, referred as the “Transparency Act” that are codified in 2 CFR Part 170, direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The Company did not have an effective system of internal control in place to ensure that all required reports were submitted. While performing testwork over FFATA reporting, it was identified that FFATA reporting was not completed during fiscal year 2023 for all first-tier subawards of $30,000 or more. Questioned Costs: There are no questioned costs. Cause and Effect: In discussing these conditions with Company management, they stated that a lack of a management review control that operated effectively over FFATA reporting for subawards greater than $30,000 contributed to the noncompliance with the Reporting compliance requirement. Repeat Finding: A similar finding was not reported in prior year. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the Company submit the required FFATA reports. Additionally, we recommend the Company strengthen its processes and internal controls to ensure the Company has both preventive and detective internal controls in place to ensure that reports for first-tier subawards of $30,000 or more are reported to the FSRS as required.
Show full finding ▾Hide full finding ▴Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, referred as the “Transparency Act” that are codified in 2 CFR Part 170, direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Additionally, 2 CFR 200.303 requires nonfederal entities to, among other things, establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Conditions Found: The Company did not have an effective system of internal control in place to ensure that all required reports were submitted. While performing testwork over FFATA reporting, it was identified that FFATA reporting was not completed during fiscal year 2023 for all first-tier subawards of $30,000 or more. Questioned Costs: There are no questioned costs. Cause and Effect: In discussing these conditions with Company management, they stated that a lack of a management review control that operated effectively over FFATA reporting for subawards greater than $30,000 contributed to the noncompliance with the Reporting compliance requirement. Repeat Finding: A similar finding was not reported in prior year. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendations: We recommend the Company submit the required FFATA reports. Additionally, we recommend the Company strengthen its processes and internal controls to ensure the Company has both preventive and detective internal controls in place to ensure that reports for first-tier subawards of $30,000 or more are reported to the FSRS as required.
The Company concurs with the finding. During fiscal year 2023, the Company recognized that its FFATA process did not have adequate internal controls in place and reorganized its operations to provide strong controls and management review. As of December 11, 2023, FFATA reporting was moved into the team responsible for issuing subawards and new processes were implemented to ensure that FFATA reports processed with the outbound subawards. Management will further review this process alongside the finding and ensure that current policies and procedures reflect best practices. With the review of policies, management anticipates full remediation before January 1, 2024.
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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