EIN: 237454254
UEI: N262AJUXGE66
Audited by: SUTTON FROST CARY LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 21, 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 January 21, 2027 (128 days from today).
What is a management decision? →FAC accepted this audit on June 13, 2025 — management decision was due December 13, 2025.
During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.
Show full finding ▾Hide full finding ▴Finding 2024‐001: Allowable Cost – Significant deficiency in internal controls over compliance and compliance finding. Criteria: The Center’s internal control procedures over compliance specify that all employees who are not fully charged to the grant maintain timesheets to track the time and effort charged to the grant. The amounts allocated to grant activities then agrees to amounts charged to the grant. Condition: During the allowable cost testing for federal grants, 3 out of 26 timesheets tested did not agree to the allocation of payroll charged to the grant. Additional fringe benefits were charged to the grant based on allocations that did not agree to actual time and effort reported on the employee’s timesheet. Effect: The Center’s reporting of grant time and effort was not fully documented in accordance with internal control over compliance procedures. Questioned Cost: None Recommendation: Management should ensure all timesheets are completed and agree to the reimbursement requests for the period. Any changes to the employees timesheet and time and effort towards the grant should be documented and approved prior to the reimbursement requests.
Subject: Management Response to FY 2024 Single Audit finding 2024-001 Based on changes in The Parenting Center personnel assigned to the Federal Grant programs in early 2024, a decision was made for staff to be cross trained on similar grant programs. In this situation, TPC lost a few key personnel, and restructuring was done by cross-training so that there should always be a trained employee that could step from one Youth program to the other and also grant directors that were familiar with each of the Federal Grant programs. In doing this, personnel costs for some individuals have to be spread across multiple grants in a given pay period. That spread is tracked and calculated based on time sheets prepared by the employee and approved by their supervisor. At the beginning of the 2024 fiscal period, if a grant employee used PTO, their PTO continued to be charged to the grant they had been hired under and not spread according to time sheets, since the budgets had been prepared in October 2023 with that job basis. However, at the beginning of the new grant year in October 2024, it appeared more equitable to spread PTO for a grant employee based on the FTE they were budgeted in each grant. The PTO is not earned in one pay period, so I do not believe using the time sheet that could fluctuate between grants each pay period matches how they earn the PTO as well as using the FTE percentage does. The allocaon of time was not smooth throughout the year, but the change was made as practice made it clear that the second method was a more accurate depiction of what was happening. We are commitied to the spread as it was being done at the end of FY 2024. Starting FY 2025, our internal control procedures specify allocations of hours worked being based on the employee time sheets and allocations of PTO being based on the FTE assignments of the employee.
FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on August 22, 2023 — management decision was due February 22, 2024.
FAC accepted this audit on June 1, 2022 — management decision was due December 1, 2022.
FAC accepted this audit on August 11, 2021 — management decision was due February 11, 2022.
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
FAC accepted this audit on August 4, 2019 — management decision was due February 4, 2020.
FAC accepted this audit on September 10, 2018 — management decision was due March 10, 2019.
FAC accepted this audit on August 17, 2017 — management decision was due February 17, 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.
Browse other Single Audit organizations in Texas →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
