EIN: 910462125
UEI: ZC54WD2AWB81
Audited by: Miller Kaplan Arase LLP
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 25, 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 25, 2026 (118 days from today).
What is a management decision? →FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
Finding 2024-001 Evidence of Approval for Grant Expenditure Federal Program Name: Economic Adjustment Assistance Assistance Listing Number: 11.307 Type of Finding: Internal Control Deficiency Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 200.303 specifies that a nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition The Council’s internal control policies do not include a requirement for documented approval of all grant expenditures, and accordingly certain expenditures that were tested during the audit did not show evidence of approval. Questioned Costs None Cause The Council’s internal controls allow for verbal approval or no approval in instances where access is limited to certain authorized individuals. Effect The Council’s internal controls leave them vulnerable to potential improper expenditures and without approvals of each transaction detection of improper expenditures may be limited. Recommendation It is recommended that the Council ensure all grant-funded expenditures have documented approval.
Show full finding ▾Hide full finding ▴Finding 2024-001 Evidence of Approval for Grant Expenditure Federal Program Name: Economic Adjustment Assistance Assistance Listing Number: 11.307 Type of Finding: Internal Control Deficiency Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 200.303 specifies that a nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition The Council’s internal control policies do not include a requirement for documented approval of all grant expenditures, and accordingly certain expenditures that were tested during the audit did not show evidence of approval. Questioned Costs None Cause The Council’s internal controls allow for verbal approval or no approval in instances where access is limited to certain authorized individuals. Effect The Council’s internal controls leave them vulnerable to potential improper expenditures and without approvals of each transaction detection of improper expenditures may be limited. Recommendation It is recommended that the Council ensure all grant-funded expenditures have documented approval.
The Council has implemented procedures to include documentation of approval for all grant-funded expenditures to strengthen internal controls and ensure compliance with federal standards.
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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