EIN: 953877419
UEI: QMHEG4VATDA7
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2022. 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 March 30, 2023 (1243 days ago).
What is a management decision? →During our audit, we noted unreconciled balances of the Cooperative?s records. Effect: Account balances presented may be misstated. Cause: The Cooperative?s controller recorded certain transactions based on the Cooperative?s standard operating procedures (SOP). The SOP did not include procedures necessary to accurately record certain transactions to be presented in the financial statements. Recommendation: We recommend that an employee with the skills, knowledge, and experience, review the Cooperative?s record and post year-end closing journal entries. Thereafter, management should review the System?s records to verify its accuracy. Views of Responsible Officials: The Cooperative agrees with the finding and has taken corrective action as described below. Corrective Plan: The Cooperative?s controller has updated its standard operating procedures to accurately record and report all transactions. Thereafter, management and the controller plan to review all account balances for certain relationships and accuracy. Name of Contact Person: Diane Bednarski, Executive Director Propose Completion Date: Immediately
Show full finding ▾Hide full finding ▴2021-001 Accounting Records Criteria: At the end of a fiscal year, the records of an organization should be reviewed by an employee, with the skills, knowledge, and experience, and appropriate journal entries should be posted as necessary. Condition: During our audit, we noted unreconciled balances of the Cooperative?s records. Effect: Account balances presented may be misstated. Cause: The Cooperative?s controller recorded certain transactions based on the Cooperative?s standard operating procedures (SOP). The SOP did not include procedures necessary to accurately record certain transactions to be presented in the financial statements. Recommendation: We recommend that an employee with the skills, knowledge, and experience, review the Cooperative?s record and post year-end closing journal entries. Thereafter, management should review the System?s records to verify its accuracy. Views of Responsible Officials: The Cooperative agrees with the finding and has taken corrective action as described below. Corrective Plan: The Cooperative?s controller has updated its standard operating procedures to accurately record and report all transactions. Thereafter, management and the controller plan to review all account balances for certain relationships and accuracy. Name of Contact Person: Diane Bednarski, Executive Director Propose Completion Date: Immediately
Corrective Plan: The Cooperative?s controller has updated its standard operating procedures to accurately record and report all transactions. Thereafter, management and the controller plan to review all account balances for certain relationships and accuracy.
FAC accepted this audit on April 1, 2019 — management decision was due October 1, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 22, 2018 — management decision was due October 22, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.