EIN: 911818166
UEI: MB2BN5NN3JH8
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 11, 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 February 11, 2026, which was (191 days ago).
What is a management decision? →Similar to many other Nonprofit Organizations, Sierra Institute does not have policies and procedures in place to ensure that complete and accurate financial statements, and footnote disclosures are prepared in accordance with GAAP prior to the annual audit. Management does not complete footnote disclosures for the financial statements or prepare adjusting journal entries to convert the Organization’s cash-basis general ledger to accrual in order to report financial information in accordance with GAAP. The current accounting system cannot produce meaningful reports to Management and the Board of Directors. To provide the information needed for grant management, the finance office must produce it from customized spreadsheets, which increases the risk of error. Lastly, the Organization does not record In-Kind revenues and expenses throughout the year
The Organization will evaluate its internal control processes to determine if it can further segregate conflicting duties to resolve this material weakness.
2023-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 4, 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 May 4, 2025, which was (474 days ago).
What is a management decision? →Similar to many other Nonprofit Organizations, Sierra Institute does not have policies and procedures in place to ensure that complete and accurate financial statements, and footnote disclosures are prepared in accordance with GAAP prior to the annual audit. Management relies upon the auditor to recommend footnote disclosures for the financial statements and to prepare adjusting journal entries to convert the Organization’s cash-basis general ledger to accrual in order to report financial information in accordance with GAAP. Additionally, the current accounting system cannot produce meaningful reports to Management and the Board of Directors. To provide the information needed for grant management, the finance office must produce it from customized spreadsheets, which increases the risk of error.
The Organization will evaluate the current accounting software and the cost benefit of hiring an accountant familiar GAAP.
2022-002
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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