EIN: 822081292
UEI: YU5MUMAES3J7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2025 (514 days ago).
What is a management decision? →2023-001 – Period of Performance Information on Federal Program - 93.788 Opioid STR Criteria – §200.344(b) specifies that unless the federal awarding agency or pass-through entity authorizes an extension, a non-federal entity must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award. Condition – During our testing of period of performance, we noted that one expenditure incurred under the major program was liquidated after the period specified by the federal regulation sited above. Cause - Policies and procedures were not appropriately adhered to ensure that expenditures were liquidated within the period specified by the federal regulation. Effect or Potential Effect - An ineffective control system related to the period of performance process can lead to noncompliance with laws and regulations. Federal awards charged for allowable costs but not liquidated within the period allowed by the federal regulation may result in disallowed expenditures. Questioned Costs - $8,311. Context – This is a condition identified per review of the Organization’s compliance with specified requirements using a statistically valid sample. Repeat Finding - This is not a repeat finding from prior year. Recommendation - We recommend that the Organization ensure compliance with the period of performance requirements of the Uniform Guidance by implementing the following: • Conduct a thorough review of current policies and procedures related to the liquidation of financial obligations. Ensure they align with federal regulations, specifically §200.344(b). • Provide training sessions for staff involved in financial management and compliance to ensure they understand the importance of adhering to the specified liquidation period and the potential consequences of noncompliance. • Establish a robust monitoring system to track the timeline of expenditures from incurrence to liquidation. This system should include alerts or reminders as deadlines approach. • Schedule regular internal audits to assess compliance with federal regulations and identify any deviations early. Use these audits to continuously improve processes. Views of Responsible Officials: Management agrees with the finding. See management’s corrective action plan.
Show full finding ▾Hide full finding ▴2023-001 – Period of Performance Information on Federal Program - 93.788 Opioid STR Criteria – §200.344(b) specifies that unless the federal awarding agency or pass-through entity authorizes an extension, a non-federal entity must liquidate all financial obligations incurred under the federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award. Condition – During our testing of period of performance, we noted that one expenditure incurred under the major program was liquidated after the period specified by the federal regulation sited above. Cause - Policies and procedures were not appropriately adhered to ensure that expenditures were liquidated within the period specified by the federal regulation. Effect or Potential Effect - An ineffective control system related to the period of performance process can lead to noncompliance with laws and regulations. Federal awards charged for allowable costs but not liquidated within the period allowed by the federal regulation may result in disallowed expenditures. Questioned Costs - $8,311. Context – This is a condition identified per review of the Organization’s compliance with specified requirements using a statistically valid sample. Repeat Finding - This is not a repeat finding from prior year. Recommendation - We recommend that the Organization ensure compliance with the period of performance requirements of the Uniform Guidance by implementing the following: • Conduct a thorough review of current policies and procedures related to the liquidation of financial obligations. Ensure they align with federal regulations, specifically §200.344(b). • Provide training sessions for staff involved in financial management and compliance to ensure they understand the importance of adhering to the specified liquidation period and the potential consequences of noncompliance. • Establish a robust monitoring system to track the timeline of expenditures from incurrence to liquidation. This system should include alerts or reminders as deadlines approach. • Schedule regular internal audits to assess compliance with federal regulations and identify any deviations early. Use these audits to continuously improve processes. Views of Responsible Officials: Management agrees with the finding. See management’s corrective action plan.
Planned Corrective Action: Management is reviewing current policies and procedures. Management will make proper adjustments to the policies to ensure that awards are accounted for in the proper performance period. Further education will be done with staff and there will be mid mid-year internal audits. Person(s) Responsible: Sandi Weiss, AVP Finance Expected Completion Date: November 15, 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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