EIN: 251521327
UEI: WHKZE8RAMMK3
Audited by: MCCALL SCANLON & TICE, LLC
Oversight agency: 16 [Department of Justice]
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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 December 15, 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 June 15, 2026 (81 days ago).
What is a management decision? →FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
FAC accepted this audit on October 18, 2023 — management decision was due April 18, 2024.
FAC accepted this audit on October 26, 2022 — management decision was due April 26, 2023.
FAC accepted this audit on October 26, 2021 — management decision was due April 26, 2022.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
Approval of expenditures was not performed consistently. Criteria: Internal control procedures are in place to approve expenditures but were not followed. Cause: There was a change in executive directors and fiscal department staff during the first quarter of the year and they did not enforce the policy.
Show full finding ▾Hide full finding ▴2019-001 ? Approval of expenditures Condition: Approval of expenditures was not performed consistently. Criteria: Internal control procedures are in place to approve expenditures but were not followed. Cause: There was a change in executive directors and fiscal department staff during the first quarter of the year and they did not enforce the policy.
Recommendation: Change the approval policy to whereby an invoice will not be entered into the accounting system until all approvals have been obtained. Action taken - We concur with the recommendation and it was implemented effective October 28, 2019.
2018-001
Grant revenue was understated as it did not match the expenditures incurred and/or reported to funding agency. Criteria: Internal controls in place to record grant revenue and report expenditures to the funding agency were not followed. Cause: The fiscal department accountant did not begin until October 2018. In order to properly allocate expenditures a remapping of the accounting system was recommended which changed the entire reporting process in the accounting software. Management allotted the new accountant time to lean the system but after approximately six months management concluded the accountant was overwhelmed and brought in consultants to assist.
Show full finding ▾Hide full finding ▴2019-002 ? Reconciliation of grant revenue to grant expenditure reporting. Condition: Grant revenue was understated as it did not match the expenditures incurred and/or reported to funding agency. Criteria: Internal controls in place to record grant revenue and report expenditures to the funding agency were not followed. Cause: The fiscal department accountant did not begin until October 2018. In order to properly allocate expenditures a remapping of the accounting system was recommended which changed the entire reporting process in the accounting software. Management allotted the new accountant time to lean the system but after approximately six months management concluded the accountant was overwhelmed and brought in consultants to assist.
Recommendation: Establish a monthly/quarterly checklist which includes a year-to-date expense reconciliation to assure revenues match the expenses reported to the funding agency. Action Taken: We concur with the recommendation and it was implemented effective October 28, 2019.
Support for allocation of certain expenditures to grants was not maintained or did not agree with the allocation reported. Criteria: Supporting documentation was not maintained or was not followed when entering a transaction into the accounting software. Cause: The fiscal accountant did not have proper controls in place for maintaining supporting documentation for allocations made for expenditures and/or general journal entries posted.
Show full finding ▾Hide full finding ▴2019-003 ? Allocation of expenditures to grants Condition: Support for allocation of certain expenditures to grants was not maintained or did not agree with the allocation reported. Criteria: Supporting documentation was not maintained or was not followed when entering a transaction into the accounting software. Cause: The fiscal accountant did not have proper controls in place for maintaining supporting documentation for allocations made for expenditures and/or general journal entries posted.
Recommendation: Excel files used to allocate expenses among funding streams should 1) include a description of the allocation method; 2) document any changes to the allocation during the year; and 3) print a copy of the allocation worksheet or refer to it on the invoice or in the general journal entry memo section. Action Taken: We concur with the recommendation and it was implemented effective October 28, 2019.
FAC accepted this audit on November 8, 2018 — management decision was due May 8, 2019.
FAC accepted this audit on October 30, 2017 — management decision was due April 30, 2018.
FAC accepted this audit on October 26, 2016 — management decision was due April 26, 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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