EIN: 264815517
UEI: K75DNB6UAMW8
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 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 December 26, 2026 (121 days from today).
What is a management decision? →Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, etc. However, the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks.
Show full finding ▾Hide full finding ▴Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, etc. However, the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks.
As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. For example, beginning in fiscal year 2026, the Organization’s outsourced accountant is slated to pick up additional responsibilities, such as preparation of bank reconciliations. We will continue to review our processes to determine where duties can be segregated amongst existing staff and/or outsourced accountant further. Lastly, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
2024-001
FAC accepted this audit on June 25, 2025 — management decision was due December 25, 2025.
Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and hiring a Director of Financial Operations,. However, the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks.
Show full finding ▾Hide full finding ▴Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and hiring a Director of Financial Operations,. However, the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks.
As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. For example, the Director of Financial Operations was present for the full fiscal year under audit, and this individual has taken over certain responsibilities, including but not limited to general ledger coding, review and approval of invoices, processing timesheets, and handling expense reimbursement requests. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff, as well as look to hire a new DFO or contract additional responsibilities to an outsourced accountant. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
2023-001
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
Condition and Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, hiring a Director of Financial Operations, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. Effect: Significant deficiency in internal controls. Cause: Limited staff and resources are available to provide ideal segregation of duties. Auditor’s Recommendation: We recommend the Organization continue to add compensating controls where prudent and to continue to rely on the mitigating controls of close oversight by the Board of Directors and to evaluate the oversight on a consistent basis. Views of Responsible Officials and Planned Corrective Actions: As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. For example, a Director of Financial Operations was hired during the last half of the fiscal year under audit and this individual has taken over certain responsibilities, including but not limited to general ledger coding, review and approval of invoices, processing timesheets, and handling expense reimbursement requests. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
Show full finding ▾Hide full finding ▴Condition and Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, hiring a Director of Financial Operations, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. Effect: Significant deficiency in internal controls. Cause: Limited staff and resources are available to provide ideal segregation of duties. Auditor’s Recommendation: We recommend the Organization continue to add compensating controls where prudent and to continue to rely on the mitigating controls of close oversight by the Board of Directors and to evaluate the oversight on a consistent basis. Views of Responsible Officials and Planned Corrective Actions: As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. For example, a Director of Financial Operations was hired during the last half of the fiscal year under audit and this individual has taken over certain responsibilities, including but not limited to general ledger coding, review and approval of invoices, processing timesheets, and handling expense reimbursement requests. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. For example, a Director of Financial Operations was hired during the last half of the fiscal year under audit and this individual has taken over certain responsibilities, including but not limited to general ledger coding, review and approval of invoices, processing timesheets, and handling expense reimbursement requests. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
2022-001
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
Finding No 2022-001 - Segregation of Duties - Condition and Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. Effect: Significant deficiency in internal controls. Cause: Limited staff and resources are available to provide ideal segregation of duties. Auditor?s Recommendation: Since the Organization now has additional employees, management should consider having another employee, not related to the Executive Director, if feasible, perform some of the functions currently performed by the Executive Director, to further segregate duties. Additionally, the Organization could continue to explore ways the outsourced accountant can take on even greater roles in monthly activities. Views of Responsible Officials and Planned Corrective Actions: As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
Show full finding ▾Hide full finding ▴Finding No 2022-001 - Segregation of Duties - Condition and Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. Effect: Significant deficiency in internal controls. Cause: Limited staff and resources are available to provide ideal segregation of duties. Auditor?s Recommendation: Since the Organization now has additional employees, management should consider having another employee, not related to the Executive Director, if feasible, perform some of the functions currently performed by the Executive Director, to further segregate duties. Additionally, the Organization could continue to explore ways the outsourced accountant can take on even greater roles in monthly activities. Views of Responsible Officials and Planned Corrective Actions: As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
2021-001
FAC accepted this audit on June 26, 2022 — management decision was due December 26, 2022.
Finding No 2021-001 Segregation of Duties. Condition & Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. Questioned Costs: None. Effect: Significant deficiency in internal controls. Cause: Limited staff and resources are available to provide adequate segregation of duties. Auditor's Recommendation: Since the Organization now has additional employees, management should consider having another employee, not related to the Executive Director, if feasible, perform some of the functions currently performed by the Executive Director, to further segregate duties. Additionally, the Organization could continue to explore ways the outsourced accountant can take on even greater roles in monthly activities. Views of Responsible Officials and Planned Corrective Actions: As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
Show full finding ▾Hide full finding ▴Finding No 2021-001 Segregation of Duties. Condition & Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. Questioned Costs: None. Effect: Significant deficiency in internal controls. Cause: Limited staff and resources are available to provide adequate segregation of duties. Auditor's Recommendation: Since the Organization now has additional employees, management should consider having another employee, not related to the Executive Director, if feasible, perform some of the functions currently performed by the Executive Director, to further segregate duties. Additionally, the Organization could continue to explore ways the outsourced accountant can take on even greater roles in monthly activities. Views of Responsible Officials and Planned Corrective Actions: As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
2020-001
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
FINDING NO. 2020-001: Segregation of duties Questioned Costs: None Condition and Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. None Effect: Significant deficiency in internal controls. Cause: Limited staff and resources are available to provide adequate segregation of duties. Auditor?s Recommendation: Since the Organization now has additional employees, management should consider having another employee, not related to the Executive Director, if feasible, perform some of the functions currently performed by the Executive Director, to further segregate duties. Additionally, the Organization could continue to explore ways the outsourced accountant can take on even greater roles in monthly activities. Views of Responsible Officials and Planned Corrective Actions: As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
Show full finding ▾Hide full finding ▴FINDING NO. 2020-001: Segregation of duties Questioned Costs: None Condition and Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. None Effect: Significant deficiency in internal controls. Cause: Limited staff and resources are available to provide adequate segregation of duties. Auditor?s Recommendation: Since the Organization now has additional employees, management should consider having another employee, not related to the Executive Director, if feasible, perform some of the functions currently performed by the Executive Director, to further segregate duties. Additionally, the Organization could continue to explore ways the outsourced accountant can take on even greater roles in monthly activities. Views of Responsible Officials and Planned Corrective Actions: As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
2019-001
FAC accepted this audit on June 21, 2020 — management decision was due December 21, 2020.
Condition and Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. Effect: Significant deficiency in internal controls. Questioned costs: None. Cause: Limited staff and resources are available to provide adequate segregation of duties. Auditor's recommendation: Since the Organization now has additional employees, management should consider having another employee, not related to the Executive Director, if feasible, perform some of the functions currently performed by the Executive Director, to further segregate duties. Additionally, the Organization could continue to explore ways the outsourced accountant can take on even greater roles in monthly activities.
Show full finding ▾Hide full finding ▴Condition and Criteria: Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, and having another staff member reconcile the bank statements. However, the staff member preparing the reconciliations is closely related to the Executive Director and the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks. Effect: Significant deficiency in internal controls. Questioned costs: None. Cause: Limited staff and resources are available to provide adequate segregation of duties. Auditor's recommendation: Since the Organization now has additional employees, management should consider having another employee, not related to the Executive Director, if feasible, perform some of the functions currently performed by the Executive Director, to further segregate duties. Additionally, the Organization could continue to explore ways the outsourced accountant can take on even greater roles in monthly activities.
As noted in the finding itself, The Trust for Tomorrow continues to add compensating controls each year when possible. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
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