EIN: 840618871
UEI: SMYWTHGG23N8
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 1, 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 January 1, 2026, which was (232 days ago).
What is a management decision? →Criteria or Specific Requirement – Management is required to submit Quarterly and Annual Financial Status Reports (SF-425) and Quarterly Real Property Status (SF-429) in a timely manner. Condition – Some reports were not submitted by the date they were due. Context – During our testing of reporting, we noted that there were no controls in place to ensure reports are submitted on time Cause – Procedures were not in place to ensure the timely submission of the Quarterly and Annual Financial Status Reports. Effect – In certain instances reports were not received by Federal officials in a timely manner. We found that the Q4 SF-425, due on October 30, 2022, was submitted untimely on April 24, 2023. We found the Q4 SF-429 was due October 30, 2022, was submitted on January 1, 2023. Recommendation – We recommend that management ensure that controls are in place to ensure that reports are submitted on time. Views of Responsible Officials and Planned Corrective Actions – A calendar reminder has been set up in Outlook to begin 10 days prior to the submission deadline of each quarterly SF-425 report.
Views of Responsible Officials and Planned Corrective Actions – A calendar reminder has been set up in Outlook to begin 10 days prior to the submission deadline of each quarterly SF-425 report.
2021-006
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 2, 2023. 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 January 2, 2024, which was (962 days ago).
What is a management decision? →Criteria or Specific Requirement ? Management is responsible for properly approving employee time cards. Condition ? Evidence of approval of employee timecards or invoice was not maintained by management. Cause ? Evidence of approval was not maintained due to internal procedures not being followed where supporting documentation did not have indication of approval. Recommendation ? We recommend that management review procedures and change as necessary to ensure all expenditures are approved and evidence is maintained to support the approvals. Views of Responsible Officials and Planned Corrective Actions ? Management understands and agrees with this finding. Policies are being reviewed and new procedures put in place, as needed, to ensure documentation of proper authorization and compliance.
Criteria or Specific Requirement ? Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Condition ? Evidence of approval of employee timecards or invoice was not maintained by management. Cause ? Evidence of approval was not maintained due to internal procedures not being followed where supporting documentation did not have indication of approval. Recommendation ? We recommend that management review procedures and change as necessary to ensure all expenditures are approved and evidence is maintained to support the approvals. Views of Responsible Officials and Planned Corrective Actions ? Management understands and agrees with this finding. Policies are being reviewed and new procedures put in place as needed to ensure documentation of proper authorization and compliance. Current Status ? Program specific audit for 2021 was performed after the 2022 program specific audit period, therefore, the issue remained unresolved. Proposed Completion Date - Immediately
Criteria or Specific Requirement ? Management is responsible for maintaining supporting documentation for expenses. Condition ? Supporting documentation for expenses was not maintained. Cause ? Supporting documentation was not maintained due to internal procedures not being followed. Recommendation ? We recommend that management review procedures and change as necessary to ensure all supporting documentation is maintained to support the expenses. Views of Responsible Officials and Planned Corrective Actions ? Management understands and agrees with this finding. Policies are being reviewed and new procedures put in place as needed to ensure documentation is maintained.
Criteria or Specific Requirement ? Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Condition ? Supporting documentation for expenses was not maintained. Cause ? Supporting documentation was not maintained due to internal procedures not being followed. Recommendation ? We recommend that management review procedures and change as necessary to ensure all supporting documentation maintained to support the expenses. Views of Responsible Officials and Planned Corrective Actions ? Management understands and agrees with this finding. Policies are being reviewed and new procedures put in place as needed to ensure documentation is maintained. Current Status ? Program specific audit for 2021 was performed after the 2022 program specific audit period, therefore, the issue remained unresolved. Proposed Completion Date - Immediately
Criteria or Specific Requirement ? Management is required to submit Quarterly and Annual Financial Status Reports (SF-425) and Quarterly Real Property Status (SF-429) in a timely manner. Conditions ? Some reports were not submitted by the date they were due. Context ? During our testing of reporting, we noted that there were no controls in place to ensure reports are submitted on time. Cause ? Procedures were not in place to ensure the timely submission of the Quarterly and Annual Financial Status Reports. Effect ? In certain instances, reports were not received by Federal officials in a timely manner. We found that Q4 SF-429, due on October 30, 2021, was submitted, untimely, on December 15, 2022. We also found that Q4 SF-429, due on October 30, 2021, was submitted, untimely, on February 29, 2022. Recommendation ? We recommend that management ensure that controls are in place to ensure that reports are submitted on time. Views of Responsible Officials and Planned Corrective Actions ? A calendar reminder has been set up in Outlook to begin 10 days prior to the submission deadline of each quarterly SF-425 report.
Criteria or specific requirement ? Management is required to submit Quarterly and Annual Financial Status Reports (SF-425) and Quarterly Real Property Status (SF-429) in a timely manner. Conditions ? Some reports were not submitted by the date they were due. Context ? During our testing of reporting, we noted that there were no controls in place to ensure reports are submitted timely. Cause ? Procedures were not in place to ensure the timely submission of the Quarterly and Annual Financial Status Reports. Effect ? In certain instances reports were not received by Federal officials in a timely manner. We found that the Q4 SF-429, due on October 30, 2021, was submitted untimely on December 15, 2022. We found the Q4 SF-429 was due October 30, 2021, was submitted on February 29, 2022. Recommendation ? We recommend that management ensure that controls are in place to ensure that reports are submitted timely. Views of responsible officials and planned corrective actions ? A calendar reminder has been set up in Outlook to begin 10 days prior to the submission deadline of each quarterly SF-425 report. Current Status ? Program specific audit for 2021 was performed after the 2022 program specific audit period, therefore, the issue remained unresolved. Proposed Completion Date ? Immediately
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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