EIN: 990275732
UEI: ZSNDM3R6MF39
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (149 days ago).
What is a management decision? →During our testing of expenses and invoices submitted for reimbursement under the Community Project Funding and Miscellaneous Grants, we identified invoices that were submitted for reimbursement which did not align with the Organization’s internal grant allocations as recorded in the profit and loss by class. Context and Cause of Condition: The Organization provided incorrect supporting documentation to support certain draw requests. This occurred in part because the Organization is new to managing Federal awards and lacked established procedures for ensuring that documentation submitted matched what was recorded in the accounting system. While errors were noted in the documents provided, the Organization had sufficient allowable expenses and invoices to fully support the draw requests made during the year within all material respects. Questioned Costs: None Potential Effect: These conditions increase the risk of error or fraud in grant reporting and could result in noncompliance with Federal requirements, potential questioned costs, or cash management issues. Recommendation: We recommend that management: • Establish procedures to ensure the correct invoices and expenses are submitted with draw requests. • Ensure all expenses are properly coded in the profit and loss by class to the correct funding source and recorded on the accrual basis of accounting. • Base draw requests on amounts recorded in the accounting system to ensure accuracy, consistency, and compliance with Federal requirements. Views of Responsible Officials: The Organization concurs with the finding and recommendation. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR §200.303(a), the non-Federal entity must establish and maintain effective internal controls over Federal awards to provide reasonable assurance that the awards are managed in compliance with Federal statutes, regulations, and the terms and conditions of the award. Condition: During our testing of expenses and invoices submitted for reimbursement under the Community Project Funding and Miscellaneous Grants, we identified invoices that were submitted for reimbursement which did not align with the Organization’s internal grant allocations as recorded in the profit and loss by class. Context and Cause of Condition: The Organization provided incorrect supporting documentation to support certain draw requests. This occurred in part because the Organization is new to managing Federal awards and lacked established procedures for ensuring that documentation submitted matched what was recorded in the accounting system. While errors were noted in the documents provided, the Organization had sufficient allowable expenses and invoices to fully support the draw requests made during the year within all material respects. Questioned Costs: None Potential Effect: These conditions increase the risk of error or fraud in grant reporting and could result in noncompliance with Federal requirements, potential questioned costs, or cash management issues. Recommendation: We recommend that management: • Establish procedures to ensure the correct invoices and expenses are submitted with draw requests. • Ensure all expenses are properly coded in the profit and loss by class to the correct funding source and recorded on the accrual basis of accounting. • Base draw requests on amounts recorded in the accounting system to ensure accuracy, consistency, and compliance with Federal requirements. Views of Responsible Officials: The Organization concurs with the finding and recommendation. See Corrective Action Plan.
Corrective Action Plan for Finding 2024-002 Finding 2024-002 – Allowable Costs - Assistance Listing: 14.251 – Economic Development Initiative, Community Project Funding and Miscellaneous Grants Federal Agency: U.S. Department of Housing and Urban Development (HUD) Views of Responsible Officials: The Organization concurs with the auditor’s finding and appreciates the feedback provided. We acknowledge that documentation submitted in support of draw requests did not always align precisely with the accounting records, specifically the profit and loss by class. Although there were sufficient allowable costs incurred during the audit period to support the drawdowns, we understand that consistency between supporting documentation and accounting system records is essential for compliance with Federal requirements. Corrective Action Plan: We are in the process of developing formal written procedures for managing draw requests under federal awards. These procedures will include verifying that all draw requests are supported by invoices or expenditure documentation that is properly coded in the accounting system. Ensuring that supporting documentation submitted for reimbursement exactly matches the accounting entries, both in amount and coding (by class/funding source). Because the Organization is relatively new to managing federal awards, we will provide targeted training to accounting and program staff on draw request preparation and review. Responsible Official: Bev Kurokawa, treasurer Email: bevk2323@gmail.com Phone: 808 281-3586 Expected Completion Date: December 31, 2025
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