FAC Explorer

Audit 415573

FY End
2025-12-31
Total Expended
$2.15M
Findings
2
Programs
1
Organization: Center for Asbestos Related Disease (MT)
Year: 2025 Accepted: 2026-11-02
Auditor: LINKED ACCOUNTING LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241503 2025-001 Material Weakness Yes L
1241504 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.534 AFFORDABLE CARE ACT PROGRAM FOR EARLY DETECTION OF CERTAIN MEDICAL CONDITIONS RELATED TO ENVIRONMENTAL HEALTH HAZARDS $672,332 Yes 1

Contacts

Name Title Type
T4LBBMLJNLE7 Leroy Thom Auditee
8189175298 Laura Weston Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of The Center for Asbestos Related Disease ("CARD") under programs of the federal government for the year ended December 31, 2025. 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). Because the Schedule presents only a selected portion of the operations of CARD, it is not intended to and does not present the financial position, change in net assets, or cash flows of CARD.
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.
CARD has not elected to use the 15 percent de minimis indirect cost rate permitted by 2 CFR 200.414(f).
CARD did not have any subrecipients during the year ended December 31, 2025.

Finding Details

Finding 2025-001
Finding 2025-001: Untimely Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse Information on the Federal Program: Assistance Listing Number 93.534 - Asbestos Health Screening Program (Affordable Care Act Program for Early Detection of Certain Medical Conditions Related to Environmental Health Hazards). Award Numbers 5NU61TS000355-02-00 and 6NU61TS000355-01-02. Compliance Requirement: Reporting. Criteria: Uniform Guidance, 2 CFR 200.512(a)(1), requires the auditee to submit the data collection form (SF-SAC) and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. For the year ended December 31, 2025, the applicable submission deadline was September 30, 2026. Condition: CARD did not submit the SF-SAC data collection form and its Single Audit reporting package to the Federal Audit Clearinghouse by September 30, 2026. Context: One submission was required for the period, and the submission was not made by the filing deadline. Cause: During 2026, CARD was engaged in an organization-wide wind-down following notification that its primary federal funding would not continue beyond August 31, 2026. CARD ceased operations on August 31, 2026, and experienced significant reductions in management and administrative capacity. During the wind-down, CARD was unable to convene the Board of Directors to review and approve the audited financial statements before the September 30, 2026 Federal Audit Clearinghouse filing deadline. CARD had not established an alternate process for obtaining timely Board approval when a formal meeting could not be held. As a result, the financial statements and Single Audit reporting package were not finalized and submitted by the required deadline. Effect or Potential Effect: The late submission resulted in noncompliance with federal regulations. The required information was not available on a timely basis to federal agencies and other users of the reporting package. Questioned Costs: None Repeat Finding: No Recommendation: CARD should designate a Board officer or other authorized individual to oversee all remaining financial reporting and federal award closeout responsibilities. The Board should establish an alternate approval process, including electronic distribution of financial statements, written consent, or a special remote meeting, when the full Board cannot meet before a required deadline. Because CARD has ceased operations, these procedures should remain in effect until its federal awards are closed, all required reports are filed, and the organization completes dissolution.