EIN: 237148171
UEI: HZQ1CY91HL11
Audited by: Moss Adams LLP
Oversight agency: 59 [Small Business Administration]
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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 February 2, 2024. 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 2, 2024 (762 days ago).
What is a management decision? →Finding 2022-001 – Reporting – Significant Deficiency in Internal Controls over Compliance (See Schedule of Findings and Questioned Costs for table). Criteria – 45 CFR 75.501 requires a non-Federal entity that expends $750,000 or more during the non_x0002_Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Audits must be completed and submitted within 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, whichever is earlier. Condition – LJMS did not submit a single audit in a timely manner to be following the audit requirement under 45 CFR 75.501. Context – LJMS did not meet its reporting deadline. Questioned Costs – None. Cause – LJMS was unable to meet the deadline due to certain delays in gathering the necessary documentation to complete audit process. Effect – Audit was not performed and submitted in a timely manner. LJMS has not met the reporting requirements under 45 CFR 75.501. Repeat Finding – This is not a repeat finding. Recommendation – We recommend that LJMS obtain a single audit for each year that it meets the audit requirement of 45 CFR 75.501. Management’s Response – LJMS will obtain single audits each year that it meets the audit requirement of 45 CFR 75.501.
Show full finding ▾Hide full finding ▴Finding 2022-001 – Reporting – Significant Deficiency in Internal Controls over Compliance (See Schedule of Findings and Questioned Costs for table). Criteria – 45 CFR 75.501 requires a non-Federal entity that expends $750,000 or more during the non_x0002_Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Audits must be completed and submitted within 30 days after receipt of the auditor’s report, or nine months after the end of the audit period, whichever is earlier. Condition – LJMS did not submit a single audit in a timely manner to be following the audit requirement under 45 CFR 75.501. Context – LJMS did not meet its reporting deadline. Questioned Costs – None. Cause – LJMS was unable to meet the deadline due to certain delays in gathering the necessary documentation to complete audit process. Effect – Audit was not performed and submitted in a timely manner. LJMS has not met the reporting requirements under 45 CFR 75.501. Repeat Finding – This is not a repeat finding. Recommendation – We recommend that LJMS obtain a single audit for each year that it meets the audit requirement of 45 CFR 75.501. Management’s Response – LJMS will obtain single audits each year that it meets the audit requirement of 45 CFR 75.501.
Corrective Action Plan for La Jolla Music Society Audit Finding 2022-001 Finding No. 2022-001 – LJMS did not have policies in place to ensure the single audit was submitted timely (See Corrective Action Plan for La Jolla Music Society) Criteria – 45 CFR 75.501 requires a non-Federal entity that expends $750,000 or more during the non_x0002_Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Audits must be completed and submitted within 30 days after receipt of the auditor’s report, or 9 months after the end of the audit period, whichever is earlier. Condition/Context – LJMS did not submit a single audit in a timely manner to be in compliance with the audit requirement under 45 CFR 75.501. LJMS did not meet its reporting deadline. Cause – LJMS was unable to meet the deadline due to certain delays in becoming aware of the compliance requirement. Effect – Audit was not performed and submitted in a timely manner. LJMS has not met the reporting requirements under 45 CFR 75.501. Recommendation – We recommend that LJMS obtain a single audit for each year that it meets the audit requirement of 45 CFR 75.501. Corrective Action Plan- LJMS will identify grants with federal funding and evaluate whether or not a single audit is required. When an audit is required they will plan to complete the audit within the deadline. The September 30, 2022 audit and Data Collection Form will be filed within 30 days of issuance of the report. Contact Person: Karin Burns, Director of Finance Anticipated Completion: February 28, 2024
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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