EIN: 316000101
UEI: RUCJL42ALDL4
Audited by: BRADY WARE & SCHOENFELD
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 December 14, 2022. 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 14, 2023 (1179 days ago).
What is a management decision? →During our audit, we noted a lack of segregation of duties, specifically related to cash receipts. One member of management creates deposit slip, takes deposit to bank, inputs deposit into accounting software and reconciles the bank statement. Criteria: The Alliance should have adequate segregation of duties as part of its internal controls. Cause: The Alliance is a smaller organization with limited availability of staff for segregation. Effect: A member of management could misappropriate assets due to the lack of segregation of duties over cash receipts. Recommendation: We recommend that the Alliance revise their internal controls and policies. The Alliance should implement a system of controls which ensures segregation of duties in the cash receipts cycle. Views of Responsible Officials and Corrective Action: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: During our audit, we noted a lack of segregation of duties, specifically related to cash receipts. One member of management creates deposit slip, takes deposit to bank, inputs deposit into accounting software and reconciles the bank statement. Criteria: The Alliance should have adequate segregation of duties as part of its internal controls. Cause: The Alliance is a smaller organization with limited availability of staff for segregation. Effect: A member of management could misappropriate assets due to the lack of segregation of duties over cash receipts. Recommendation: We recommend that the Alliance revise their internal controls and policies. The Alliance should implement a system of controls which ensures segregation of duties in the cash receipts cycle. Views of Responsible Officials and Corrective Action: See Corrective Action Plan.
The Dayton Performing Arts Alliance has two employees responsible for the cash receipts cycle: one for the financial software and one for the donor database. The two systems are reconciled monthly. Internal controls and policies will be strengthened by adding a third employee to independently open mail, create deposit slip, and take deposit to the bank.
During our audit it was noted that the Alliance does not have a formal procurement policy. Criteria: Uniform Guidance imposes strict purchasing requirements on nonprofits receiving federal funding. Cause: The Alliance has not previously received federal funding and therefore did not need a formal procurement policy. Effect: Purchases made by the Alliance in excess of $10,000 are not meeting the Uniform Guidance requirements. Recommendation: We recommend that if the Alliance believes they will be receiving federal funding in the future, they implement a formal procurement policy that follows Uniform Guidance requirements. Views of Responsible Officials and Corrective Action: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: During our audit it was noted that the Alliance does not have a formal procurement policy. Criteria: Uniform Guidance imposes strict purchasing requirements on nonprofits receiving federal funding. Cause: The Alliance has not previously received federal funding and therefore did not need a formal procurement policy. Effect: Purchases made by the Alliance in excess of $10,000 are not meeting the Uniform Guidance requirements. Recommendation: We recommend that if the Alliance believes they will be receiving federal funding in the future, they implement a formal procurement policy that follows Uniform Guidance requirements. Views of Responsible Officials and Corrective Action: See Corrective Action Plan.
The Dayton Performing Arts Alliance primarily hires artists to present performances in the areas of Ballet, Opera, and Orchestral music. Wages and benefits, guest artist fees, stagehands, and venue hall rental account for 80% of total expenses. No formal procurement policy exists for other expenditures. Management agrees that if federal funding is expected in the future, that a formal procurement policy that follows Uniform Guidance requirements will be implemented.
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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