EIN: 203668110
UEI: HRV4WJQZM1G8
Audited by: BDO USA, P.C
Oversight agency: 98 [U.S. Agency for International Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 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 March 28, 2026 (157 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on May 25, 2021 — management decision was due November 25, 2021.
FAC accepted this audit on July 28, 2020 — management decision was due January 28, 2021.
During our testing of payroll expenditures, we identified one (1) sample for which employee payroll expenditures did not appropriately reconcile with payroll registers. The Organization charged $10,677 as salaries and fringe benefits to the grant. According to the supporting payroll registers, salaries and fringe benefits should have been $10,287. Thus, the Organization overstated direct labor costs by $390. Questioned Costs: $390 Context: This matter was noted during our Uniform Guidance testing of allowable costs. Effect: Failure to comply with unallowable terms and conditions within a grant award could result in inaccurate reporting of expenses during a specified period and possible disallowance of funds. Cause: Although the Organization has established appropriate policies and procedures to ensure compliance with Uniform Guidance allowable costs and activities, it has not, in all cases compiled with the cost requirements identified within the terms and conditions of the grant award. Recommendation: We recommend that the Organization's management: 1. Strengthen its internal controls by implementing policies and procedures to ensure that payroll fringe benefits charged to the grant are properly reconciled with the amounts reported on payroll registers. 2. Consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid. Views of Responsible Officials: Management agrees with the finding. See Management?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Information on Compliance Requirement: Activities Allowed and Unallowed/Allowable Costs/Cost Principles Information on Federal Program: U.S. Agency for International Development (USAID) CFDA Number: 98.001 CFDA Grant Award Number: AID-OAA-L-16-00002 Criteria: In accordance with the Uniform Guidance Part 200.302(a), the Organization's financial management?s systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions, and to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of payroll expenditures, we identified one (1) sample for which employee payroll expenditures did not appropriately reconcile with payroll registers. The Organization charged $10,677 as salaries and fringe benefits to the grant. According to the supporting payroll registers, salaries and fringe benefits should have been $10,287. Thus, the Organization overstated direct labor costs by $390. Questioned Costs: $390 Context: This matter was noted during our Uniform Guidance testing of allowable costs. Effect: Failure to comply with unallowable terms and conditions within a grant award could result in inaccurate reporting of expenses during a specified period and possible disallowance of funds. Cause: Although the Organization has established appropriate policies and procedures to ensure compliance with Uniform Guidance allowable costs and activities, it has not, in all cases compiled with the cost requirements identified within the terms and conditions of the grant award. Recommendation: We recommend that the Organization's management: 1. Strengthen its internal controls by implementing policies and procedures to ensure that payroll fringe benefits charged to the grant are properly reconciled with the amounts reported on payroll registers. 2. Consult with the grantor to discuss whether the questioned costs identified in the audit should be repaid. Views of Responsible Officials: Management agrees with the finding. See Management?s Corrective Action Plan.
Information on Compliance Requirement: Activities Allowed and Unallowed/Allowable Costs/Cost Principles Information on Federal Program: U.S. Agency for International Development (USAID) CFDA Number: 98.001 CFDA Grant Award Number: AID-OAA-L-16-00002 Contract Period: August 01, 2018 ? March 31, 2019 Planned Corrective Action: The Organization's management will continue to apply the enhanced review process of all submissions to underlying source documents, specifically where computations are manual and, therefore, prone to human error. This finding is due to an inadvertent oversight to retrospectively apply the same. Person(s) Responsible: Ayanda Mngadi, Chief Financial Officer Current Year Status: This finding has been partially corrected in the current year. The Organization contacted the grantor and refunded back $895. However, during our 2019 audit we have identified an instance of overstated labor costs that occurred before management implemented the corrective plan. Refer to current year finding 2019-001.
2018-001
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 29, 2018 — management decision was due March 29, 2019.
FAC accepted this audit on June 24, 2017 — management decision was due December 24, 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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