EIN: 311381901
UEI: KGQEMAHT2JG8
Audited by: Brady Ware & Schoenfeld
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 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 March 26, 2026 (173 days ago).
What is a management decision? →As discussed at Finding 2024-001, the Organization does not have adequate internal controls in place to ensure that employee time charged to federal programs is accurately tracked and documented. Documentation of actual time worked by employees charged to the program for reimbursement could not be provided. Criteria: Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of employee's salaries among specific activities or cost objectives, including federal awards. Cause: The Organization has not implemented a formal time-tracking system or provided sufficient training to employees and supervisors on federal time and effort reporting requirements. Effect: The labor costs incurred and charged to the program for reimbursement may be disallowed. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Refer to the Corrective Action Plan. Context: A sample of 31 payroll transactions totaling $40,495 was selected for audit from a population of 288 payroll transactions totaling $268,992. The test found that none of the payroll transactions selected had adequate records to support the time worked, resulting in questioned costs of $40,495. Our sample was a statistically valid sample.
Show full finding ▾Hide full finding ▴2024-002: Employee Time Tracking Sexual Risk Avoidance Education Assistance Listing Number: 93.060 Grant Numbers: 90SR0194-01-00 and 90SR0194-02-00 Grant Periods: 10/1/2023 - 9/30/2024 and 10/1/2024 - 9/30/2025 Material Weakness: Condition: As discussed at Finding 2024-001, the Organization does not have adequate internal controls in place to ensure that employee time charged to federal programs is accurately tracked and documented. Documentation of actual time worked by employees charged to the program for reimbursement could not be provided. Criteria: Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must support the distribution of employee's salaries among specific activities or cost objectives, including federal awards. Cause: The Organization has not implemented a formal time-tracking system or provided sufficient training to employees and supervisors on federal time and effort reporting requirements. Effect: The labor costs incurred and charged to the program for reimbursement may be disallowed. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Refer to the Corrective Action Plan. Context: A sample of 31 payroll transactions totaling $40,495 was selected for audit from a population of 288 payroll transactions totaling $268,992. The test found that none of the payroll transactions selected had adequate records to support the time worked, resulting in questioned costs of $40,495. Our sample was a statistically valid sample.
While we acknowledge the auditor’s observation, management does not concur that the absence of formal timesheets equates to unsupported labor charges. Employees completed assigned responsibilities under the Sexual Risk Avoidance Education grant. Salaries were charged consistent with approved budgets and federal cost principles. During the audited (12-month) period, total payroll expenses allocated to the grant reflected actual performance of program activities as contracted. Accordingly, we believe the costs are fully allowable and the questioned amount of $40,495 is valid program expense. To address auditor concerns, we will utilize the documentation of program detail and timekeeping information within the Educator Tracker to accurately charge time and effort each pay period. The Educator Tracker will include all pertinent details including staff assignments, grant source per assignment, and supervisor approval. Anticipated completion: October 15, 2025. Responsible party: Kimberly Danon, Director of Youth Education.
FAC accepted this audit on July 17, 2023 — management decision was due January 17, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on November 2, 2022 — management decision was due May 2, 2023.
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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