EIN: 822063419
UEI: EXA2L3RJN384
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 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 26, 2026 (150 days ago).
What is a management decision? →Criteria According to the Code of Federal Regulations, 200 CFR 200.303 requires the Organization to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the Organization is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. One of those requirements is to have a knowledgeable person of federal cost approve disbursement before being paid. Condition The disbursements tested none of them had written approval to be paid. Cause Management visually/verbally reviewed disbursement before processing but did not realize they needed to document that review and approval process. Effect Unnecessary or unapproved expenses could be processed and charged to federal programs. Context We test 60 disbursements of which none had written proof of review or approval to be processed. Recommendation Management should take the extra time needed to document their approval process as required by federal regulations.
Show full finding ▾Hide full finding ▴Criteria According to the Code of Federal Regulations, 200 CFR 200.303 requires the Organization to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the Organization is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. One of those requirements is to have a knowledgeable person of federal cost approve disbursement before being paid. Condition The disbursements tested none of them had written approval to be paid. Cause Management visually/verbally reviewed disbursement before processing but did not realize they needed to document that review and approval process. Effect Unnecessary or unapproved expenses could be processed and charged to federal programs. Context We test 60 disbursements of which none had written proof of review or approval to be processed. Recommendation Management should take the extra time needed to document their approval process as required by federal regulations.
New fiscal policies and procedures were implemented beginning in July 2025 to insure management oversight in the review and approval process of payments and disbursements.
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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