FAC Explorer

Audit 411731

FY End
2025-12-31
Total Expended
$2.32M
Findings
2
Programs
3
Organization: Environmental Policy Innovation Center (MD)
Year: 2025 Accepted: 2026-09-23
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236108 2025-002 Material Weakness Yes I
1236109 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
66.203 ENVIRONMENTAL FINANCE CENTER GRANTS $103,969 Yes 1
93.569 COMMUNITY SERVICES BLOCK GRANT $94,518 Yes 0
10.932 REGIONAL CONSERVATION PARTNERSHIP PROGRAM $10,803 Yes 0

Contacts

Name Title Type
Z4PDLA88HP83 Tom Sperti Auditee
3135704347 Gery Ivanova Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards of Environmental Policy Innovation Center is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Environmental Policy Innovation Center elected to use the de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
Criteria Uniform Guidance requires non-federal entities to follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. EPIC is required to perform and document suspended and debarment searches for potential vendors prior to procuring services from the contractor. Condition and Context For the contractor tested, EPIC had no documentation to support that its suspension and debarment verification procedures were performed prior to procuring services from contractors. Therefore, we have concluded that such verifications were not timely performed. Cause The turnover within the accounting department restricted EPIC’s current team from locating the support requested. Effect Without abiding by the documentation requirements of 2 CFR Part 200, there is an increased risk that procurement activities may not be conducted in compliance with federal requirements, potentially leading to unallowable costs or questioned costs. Repeat Finding No. Recommendation We recommend that management establish a process for the review of vendor suspension or debarment prior to entering vendor contracts and retaining documentation of review as proof that the process has been completed. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.