EIN: 231352290
UEI: GNPRF9M21EY5
Audited by: WITHUMSMITH+BROWN, PC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 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 July 30, 2026 (38 days ago).
What is a management decision? →Finding 2025-001 – Special Tests and Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families – ALN 93.558 Criteria An organization should have a strong system of internal control that includes review, approval and submission of records for accuracy and allowability in accordance with the terms and conditions of the award agreements and federal regulations. Condition and Context ECS provides out-of-school time programming to youth to improve life skills, increase academic engagement and prepare youth for higher education and employment. ECS is required to maintain and submit attendance records as part of this program. Attendance records were not maintained and submitted for one of the sites tested. During our testing of nine monthly attendance records, we noted attendance records for one selection could not be provided. The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs Unknown Cause Attendance records were not maintained and submitted. Effect or Potential Effect Because the actual attendance records were not maintained and submitted for one of the sites tested, the amounts charged to the grant could be under or overcharged. Recommendation We recommend the Organization implement a process and related controls related to review, approval and submission of attendance records of at the site. Contracted slots utilized should be based on actual attendance and related documentation maintained by the Organization to support those amounts. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding and has taken corrective action by adopting review, approval and submission processes to support contracted slots utilized. Moreover, the site in question was closed and the staff responsible were terminated. These actions and controls were completed and placed in service, respectively, during the year ended June 30, 2025, but were not conducted for the entire year.
Show full finding ▾Hide full finding ▴Finding 2025-001 – Special Tests and Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families – ALN 93.558 Criteria An organization should have a strong system of internal control that includes review, approval and submission of records for accuracy and allowability in accordance with the terms and conditions of the award agreements and federal regulations. Condition and Context ECS provides out-of-school time programming to youth to improve life skills, increase academic engagement and prepare youth for higher education and employment. ECS is required to maintain and submit attendance records as part of this program. Attendance records were not maintained and submitted for one of the sites tested. During our testing of nine monthly attendance records, we noted attendance records for one selection could not be provided. The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs Unknown Cause Attendance records were not maintained and submitted. Effect or Potential Effect Because the actual attendance records were not maintained and submitted for one of the sites tested, the amounts charged to the grant could be under or overcharged. Recommendation We recommend the Organization implement a process and related controls related to review, approval and submission of attendance records of at the site. Contracted slots utilized should be based on actual attendance and related documentation maintained by the Organization to support those amounts. Views of Responsible Officials and Planned Corrective Action Management agrees with the finding and has taken corrective action by adopting review, approval and submission processes to support contracted slots utilized. Moreover, the site in question was closed and the staff responsible were terminated. These actions and controls were completed and placed in service, respectively, during the year ended June 30, 2025, but were not conducted for the entire year.
Finding 2025-001: ECS provides out-of-school time programming to youth to improve life skills, increase academic engagement and prepare youth for higher education and employment. ECS is required to maintain and submit attendance records as part of this program. Attendance records were not maintained and submitted for one of the sites tested. During our testing of nine monthly attendance records, we noted attendance records for one selection could not be provided. The sample was not intended to be, and was not, a statistically valid sample. 2025-001 Recommendation: We recommend the Organization implement a process and related controls related to review, approval and submission of attendance records of at the site. Contracted slots utilized should be based on actual attendance and related documentation maintained by the Organization to support those amounts. Action Taken: Management agrees with the finding and has taken corrective action by adopting review, approval and submission processes to support contracted slots utilized. Moreover, the site in question was closed and the staff responsible were terminated. These actions and controls were completed and placed in service, respectively, during the year ended June 30, 2025, but were not conducted for the entire year. Date of Completion: January 14, 2026
FAC accepted this audit on January 20, 2025 — management decision was due July 20, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
FAC accepted this audit on November 18, 2020 — management decision was due May 18, 2021.
FAC accepted this audit on January 15, 2020 — management decision was due July 15, 2020.
FAC accepted this audit on December 30, 2018 — management decision was due June 30, 2019.
FAC accepted this audit on January 11, 2018 — management decision was due July 11, 2018.
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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