EIN: 042545236
UEI: FRKMP3ZVK2U6
Audited by: Citrin Cooperman & Company, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 2026. 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 August 5, 2026 (38 days ago).
What is a management decision? →FAC accepted this audit on February 6, 2025 — management decision was due August 6, 2025.
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
During the testing of the Aging Cluster payroll expenditures, it was discovered that four of forty three employee timecards tested was not approved prior to processing of payroll, leading to the potential for inaccurately including or allocating payroll expenditures to the grant. Criteria: Funding under the Aging Cluster is to be used for nutrition and supportive services consistent with the terms of the agreement with the Area Agency and the service provider which is inclusive of payroll expenditures. Cause: The Organization's management did not review and approve the timecard prior to processing of the payroll. Effect: Since the internal control surrounding approval of timesheets prior to processing payroll was ineffective, there exists the possibility that payroll expenditures were improperly included or allocated to the grant. Recommendation: The Organization should check to ensure all timecards are approved before payroll is processed.
Show full finding ▾Hide full finding ▴Condition: During the testing of the Aging Cluster payroll expenditures, it was discovered that four of forty three employee timecards tested was not approved prior to processing of payroll, leading to the potential for inaccurately including or allocating payroll expenditures to the grant. Criteria: Funding under the Aging Cluster is to be used for nutrition and supportive services consistent with the terms of the agreement with the Area Agency and the service provider which is inclusive of payroll expenditures. Cause: The Organization's management did not review and approve the timecard prior to processing of the payroll. Effect: Since the internal control surrounding approval of timesheets prior to processing payroll was ineffective, there exists the possibility that payroll expenditures were improperly included or allocated to the grant. Recommendation: The Organization should check to ensure all timecards are approved before payroll is processed.
Management acknowledges this situation occurred, and in response to the finding, has reviewed and enhanced the timecard approval process, which includes a requirement for hourly employees to complete and verify their timecard by the end of the last day of the pay period and review by a supervisor by noon on the Monday of payroll week. If either an employee or supervisor verification is absent, human resources will analyze work hours and approve the appropriate time. Human resources will monitor timecards throughout the payroll period to detect any potential issues as soon as possible so they can be addressed timely, including random checks of each payroll by the human resources director and manager to verify the accuracy of time cards.. In addition, Human resources will provide ongoing support and training to all employees regarding the payroll process, the importance of deadlines, and the potential consequences for failure to comply. On a quarterly basis, human resources and finance will collaborate to ensure the accuracy of labor allocations.
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
FAC accepted this audit on February 2, 2021 — management decision was due August 2, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 25, 2018 — management decision was due May 25, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on January 30, 2017 — management decision was due July 30, 2017.
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.
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