EIN: 942520559
UEI: UVN1NDDMYAA1
Audited by: APRIO, LLP
Oversight agency: 16 [Department of Justice]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2026 (19 days from today).
What is a management decision? →FAC accepted this audit on May 7, 2025 — management decision was due November 7, 2025.
Condition - During our audit, we noted that the client did not record an unconditional promise to give when received. Instead, the contribution revenue was recorded in the incorrect period. This resulted in a prior period adjustment. Criteria - According to the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 958-605, contributions received, including unconditional promises to give, should be recognized as revenue in the period received. This standard ensures that financial statements accurately reflect the organization's financial position and activities. Effect - The incorrect recognition of contribution revenue led to a misstatement in the financial statements, requiring a prior period adjustment. This misstatement could affect the reliability and accuracy of the financial information provided to users of the financial statements. Cause - The cause of this issue appears to have been a lapse in oversight in applying the appropriate accounting standards for recognizing contribution revenue. The client may not have had adequate internal controls or procedures in place to ensure that unconditional promises to give were recorded timely and accurately. Recommendation - We recommend that management record this prior period adjustment and review internal controls and procedures related to the recognition of contribution revenue. Specifically: Implement policies to ensure that unconditional promises to give are recorded as revenue in the period received. Provide training to accounting personnel on the requirements of ASC 958-605. Regularly review and monitor the recognition of contribution revenue to ensure compliance with applicable accounting standards. View of responsible officials - Management agrees with this assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Condition - During our audit, we noted that the client did not record an unconditional promise to give when received. Instead, the contribution revenue was recorded in the incorrect period. This resulted in a prior period adjustment. Criteria - According to the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 958-605, contributions received, including unconditional promises to give, should be recognized as revenue in the period received. This standard ensures that financial statements accurately reflect the organization's financial position and activities. Effect - The incorrect recognition of contribution revenue led to a misstatement in the financial statements, requiring a prior period adjustment. This misstatement could affect the reliability and accuracy of the financial information provided to users of the financial statements. Cause - The cause of this issue appears to have been a lapse in oversight in applying the appropriate accounting standards for recognizing contribution revenue. The client may not have had adequate internal controls or procedures in place to ensure that unconditional promises to give were recorded timely and accurately. Recommendation - We recommend that management record this prior period adjustment and review internal controls and procedures related to the recognition of contribution revenue. Specifically: Implement policies to ensure that unconditional promises to give are recorded as revenue in the period received. Provide training to accounting personnel on the requirements of ASC 958-605. Regularly review and monitor the recognition of contribution revenue to ensure compliance with applicable accounting standards. View of responsible officials - Management agrees with this assessment and has committed to a corrective action plan.
We have recorded the prior period adjustment to recognize the unconditional promise to give in the appropriate period. Additionally, we will: · Refresh accounting personnel training on the requirements of ASC 958-605, which include emphasis on the importance of recording unconditional promises to give as revenue in the period received. · Regularly review and monitor the recognition of contribution revenue to ensure compliance with applicable accounting standards. Timing for implementation – Immediately
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on May 17, 2020 — management decision was due November 17, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
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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