EIN: 020226033
UEI: LAYGQTZBGKM5
Audited by: Nathan Wechsler & Company
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 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 September 13, 2025 (350 days ago).
What is a management decision? →FAC accepted this audit on February 15, 2022 — management decision was due August 15, 2022.
During compliance testing, it was noted that no signed and approved time sheets are maintained for employees being charged to the Federal award. Context: Of the 105 occurrences tested that were charged to the grants, 49 were missing any type of time record support. Cause of condition: The Club received many additional grants due to COVID-19, which the requirements for charging salaries to the grants were unknown. The grants were often awarded without agreements laying out the requirements by the pass-through entity. Additionally, the Club?s current controls in place were not appropriate to address the compliance requirement as the Club rarely receives federal grants in which salaries are charged. Effect of Condition: As a result of this condition, the Club?s expenditures charged to the federal grant for salaries lacked adequate compliance documentation. Recommendation: It is recommended that the Club maintain adequate records for salaries charged to federal awards, such as signed timesheets or semi-annual certificates. View of Responsible Officials and Planned Corrective Action: The employees that were charged to the grants mainly worked 100% on the programs that were covered by the grant awards and salaried employees. The Club does not typically receive grants that cover payroll expenses and therefore did not have an established policy around time records for salaried employees. Going forward the Club will be sure to maintain the appropriate time end effort certificates when charging employees? salaries to federal awards. Planned Implementation Date of Corrective Action: Implemented in September 2021 Person Responsible for Corrective Action: Ken Neil, Chief Operating Officer
Show full finding ▾Hide full finding ▴2021-004 ? Payroll Records Federal Agency: U.S. Department of Treasury Award Name: Coronavirus Relief Fund Program Year: 2020 Assistance Listing Number: 20.019 Compliance: Activities Allowed and Unallowed and Allowable Costs/Cost Principles Finding Type: Significant deficiency in internal controls over compliance Criteria: Management is responsible for maintaining adequate records for salaries charged to federal awards that accurately reflect the work performed. These records must also support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award or on a Federal award and non-Federal award. Condition: During compliance testing, it was noted that no signed and approved time sheets are maintained for employees being charged to the Federal award. Context: Of the 105 occurrences tested that were charged to the grants, 49 were missing any type of time record support. Cause of condition: The Club received many additional grants due to COVID-19, which the requirements for charging salaries to the grants were unknown. The grants were often awarded without agreements laying out the requirements by the pass-through entity. Additionally, the Club?s current controls in place were not appropriate to address the compliance requirement as the Club rarely receives federal grants in which salaries are charged. Effect of Condition: As a result of this condition, the Club?s expenditures charged to the federal grant for salaries lacked adequate compliance documentation. Recommendation: It is recommended that the Club maintain adequate records for salaries charged to federal awards, such as signed timesheets or semi-annual certificates. View of Responsible Officials and Planned Corrective Action: The employees that were charged to the grants mainly worked 100% on the programs that were covered by the grant awards and salaried employees. The Club does not typically receive grants that cover payroll expenses and therefore did not have an established policy around time records for salaried employees. Going forward the Club will be sure to maintain the appropriate time end effort certificates when charging employees? salaries to federal awards. Planned Implementation Date of Corrective Action: Implemented in September 2021 Person Responsible for Corrective Action: Ken Neil, Chief Operating Officer
View of Responsible Officials and Planned Corrective Action: The employees that were charged to the grants mainly worked 100% on the programs that were covered by the grant awards and salaried employees. The Club does not typically receive grants that cover payroll expenses and therefore did not have an established policy around time records for salaried employees. Going forward the Club will be sure to maintain the appropriate time end effort certificates when charging employees? salaries to federal awards. Planned Implementation Date of Corrective Action: Implemented in September 2021 Person Responsible for Corrective Action: Ken Neil, Chief Operating Officer
During compliance testing, it was noted that required reporting submitted to the pass-through entity were materially misstated. Context: The loss of revenue amount reported on the required reporting was overstated by $168,420. Cause of condition: Certain entries for revenue accounts, such as investment revenue accounts, are only recorded on a monthly basis by the outside bookkeeper. The 2020 general ledger report used to calculate the loss of revenue amount did not include these monthly entries. Effect of Condition: As of a resulted of this condition, the Club?s required reporting was materially misstated, however, based on our testing, there was adequate loss of revenues to charge to the federal awards received. Recommendation: It is recommended that all month-end entries are posted to the accounting system before any required reporting is completed. It is also recommended that a more thorough review of the prepared final reports is done prior to submission. View of Responsible Officials and Planned Corrective Action: Management understands and agrees with the following finding and plans to implement controls to ensure grant reporting is using up-to-date accounting records that have gone through the month end closing process. Planned Implementation Date of Corrective Action: Implemented in September 2021 Person Responsible for Corrective Action: Ken Neil, Chief Operating Officer
Show full finding ▾Hide full finding ▴2021-005 ? Accuracy of Reporting Federal Agency: U.S. Department of Treasury Award Name: Coronavirus Relief Fund Program Year: 2020 Assistance Listing Number: 20.019 Compliance: Reporting Finding Type: Material weakness in internal controls over compliance Criteria: Management is responsible for submitting timely, accurate reporting based on the terms of the grant agreement. Condition: During compliance testing, it was noted that required reporting submitted to the pass-through entity were materially misstated. Context: The loss of revenue amount reported on the required reporting was overstated by $168,420. Cause of condition: Certain entries for revenue accounts, such as investment revenue accounts, are only recorded on a monthly basis by the outside bookkeeper. The 2020 general ledger report used to calculate the loss of revenue amount did not include these monthly entries. Effect of Condition: As of a resulted of this condition, the Club?s required reporting was materially misstated, however, based on our testing, there was adequate loss of revenues to charge to the federal awards received. Recommendation: It is recommended that all month-end entries are posted to the accounting system before any required reporting is completed. It is also recommended that a more thorough review of the prepared final reports is done prior to submission. View of Responsible Officials and Planned Corrective Action: Management understands and agrees with the following finding and plans to implement controls to ensure grant reporting is using up-to-date accounting records that have gone through the month end closing process. Planned Implementation Date of Corrective Action: Implemented in September 2021 Person Responsible for Corrective Action: Ken Neil, Chief Operating Officer
View of Responsible Officials and Planned Corrective Action: Management understands and agrees with the following finding and plans to implement controls to ensure grant reporting is using up-to-date accounting records that have gone through the month end closing process. Planned Implementation Date of Corrective Action: Implemented in September 2021 Person Responsible for Corrective Action: Ken Neil, Chief Operating Officer
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