EIN: 043595329
UEI: G7YMU42L7HQ7
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 3, 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 January 3, 2026 (232 days ago).
What is a management decision? →Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Show full finding ▾Hide full finding ▴Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Compliance related to Payroll Expenditures Condition: Internal control procedures require officers of the organization, including the executive director, to review and approve payroll salary and rates prior to processing of payroll. The Organization identified certain payroll transactions that were not authorized and approved by the appropriate personnel. Criteria: The Organization’s internal controls should be implemented to provide reasonable assurance that unauthorized transactions do not occur. Cause: Procedures are in place for supervisory approval of documentation before payroll expenses are authorized for processing, however these were not followed for all transactions. Effect: As a result, the Organization identified unauthorized payroll expenses for the year ended December 31, 2022. Recommendation: The Organization has since implemented internal control processes and procedures to ensure compliance with payroll processing approvals. We recommend the maintenance of these procedures.
Finding Number: 2022-001 Anticipated Completion Date: The corrective action plan was implemented in May 2023. Responsible Contact Person: Kristy Ramey, Executive Director Corrective Action Plan: Upon identifying the unauthorized payroll transactions, the Organization reinstated its internal control policies for payroll transaction cycle, which includes a review of all hours and rates by supervisors and the Executive Director. This occurs prior to the submission of payroll data to the Organization’s third-party payroll processor. An additional control procedure includes the review of changes made to the payroll system regarding new employees and any changes to pay rates.
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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