EIN: 941729867
UEI: WZC6YJNEPEK5
Audited by: CJ Brown & Company CPAs
Oversight agency: 97 [Department of Homeland Security]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 September 24, 2026 (17 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Show full finding ▾Hide full finding ▴During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
The District’s Finance Director will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and accuracy.
FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
Show full finding ▾Hide full finding ▴During our audit, we noted that grant revenue and expenditures were not properly recognized in the correct period when the District’s grant expenditures were incurred. This is due to the lack of a process and controls necessary to track grant expenditures to grant receipts with proper cutoff. As a result, prior period adjustments were recorded to properly recognize the grant awards in the 2022 reporting period.
The District’s Finance Director will update its standard operating procedures to accurately record and report all transactions. Thereafter, management and the manager of finance and administration plan to review all account balances for certain relationships, proper cut-off, and accuracy.
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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