EIN: 043279555
UEI: KYRATTDFFL33
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2020. 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 30, 2020 (2152 days ago).
What is a management decision? →Department of Labor 2019-001 Workforce Innovation Opportunity Act (WIOA) Cluster - CFDA No. 17.258, 17.259 and 17.278 Condition During our testing of allowable costs associated with payroll charges, six instances out of ten tested were noted where percentages of costs allocated to the WIOA grants do not agree to the employees certified percentage. Criteria In accordance with the Uniform Guidance section 2 CFR 200.430(i), charges to federal awards for salaries and wages, must be supported by proper documentation for the distribution of salaries or wages among specific activities or cost objectives if an employee works on more than one award or activity. Cause Payroll allocations to the WIOA grants were adjusted by management and did not correspond with the employee?s certified time spent working on the grants. Effect Allocations of salaries to the grants are not properly supported. Context Auditor reviewed one payroll period out of twenty-four for ten employees with salaries totaling $61,256. The sample was not intended to be and was not a statistically valid sample. Questioned Costs None Recommendation We recommend that the organization follow its policies and procedures and should exclusively use the certified semimonthly timesheets or other after-the-fact documentation of employee time spent on each grant to determine allocation percentages to all grants. Views of Responsible Officials and Planned Corrective Actions This deviation from the policies and procedures then in place occurred during the transition to a new technology that when fully operational would insure accurate recording of time allocated to each grant. The new system was not operational during the period of time tested by the auditors. Corrective action was taken through the implementation of the new system which is currently in place and fully compliant with the Uniform Guidance section 2CFR 200.430(i).
Show full finding ▾Hide full finding ▴Department of Labor 2019-001 Workforce Innovation Opportunity Act (WIOA) Cluster - CFDA No. 17.258, 17.259 and 17.278 Condition During our testing of allowable costs associated with payroll charges, six instances out of ten tested were noted where percentages of costs allocated to the WIOA grants do not agree to the employees certified percentage. Criteria In accordance with the Uniform Guidance section 2 CFR 200.430(i), charges to federal awards for salaries and wages, must be supported by proper documentation for the distribution of salaries or wages among specific activities or cost objectives if an employee works on more than one award or activity. Cause Payroll allocations to the WIOA grants were adjusted by management and did not correspond with the employee?s certified time spent working on the grants. Effect Allocations of salaries to the grants are not properly supported. Context Auditor reviewed one payroll period out of twenty-four for ten employees with salaries totaling $61,256. The sample was not intended to be and was not a statistically valid sample. Questioned Costs None Recommendation We recommend that the organization follow its policies and procedures and should exclusively use the certified semimonthly timesheets or other after-the-fact documentation of employee time spent on each grant to determine allocation percentages to all grants. Views of Responsible Officials and Planned Corrective Actions This deviation from the policies and procedures then in place occurred during the transition to a new technology that when fully operational would insure accurate recording of time allocated to each grant. The new system was not operational during the period of time tested by the auditors. Corrective action was taken through the implementation of the new system which is currently in place and fully compliant with the Uniform Guidance section 2CFR 200.430(i).
Department of Labor 2019-001 Workforce Innovation Opportunity Act (WIOA) Cluster - CFDA No. 17.258, 17.259 and 17.278 Recommendation We recommend that the organization follow its policies and procedures and should allocate salaries and benefits based on actual time spent working on grants. Views of Responsible Officials and Planned Corrective Actions This deviation from the policies and procedures then in place occurred during the transition to a new technology that when fully operational would insure accurate recording of time allocated to each grant. The new system was not operational during the period of time tested by the auditors. Corrective action was taken through the implementation of the new system, which was in place subsequent to year end and fully compliant with the Uniform Guidance section 2CFR 200.430(i) Anticipated Completion Date Completed Responsible Official Richard Dalton, Chief Financial Officer
FAC accepted this audit on March 22, 2018 — management decision was due September 22, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.