EIN: 351916572
UEI: C1EPN9SMTPU8
Audited by: Blue and Co., LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 12, 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 February 12, 2027 (164 days from today).
What is a management decision? →Elevation timecards for employees for the pay period ending 4/3/2025 were not adequately retained during the required three-year period. Questioned Cost: $12,448.47 Cause: Neighborhood Christian Legal Clinic, Inc. did not have the proper internal controls in place to ensure that all required supporting documents were retained during the specified three-year period. Effect: Payroll amounts for the pay period ending 4/3/2025 that were reported to the awarding agency could not be verified through documentation review. Recommendation: We recommend the Clinic review the internal controls over the administration of Federal funds to ensure documentation is created and retained in accordance with Federal and pass-through requirements. Views of responsible officials and planned corrective actions: While this finding resulted in a deficiency, it resulted from the Clinic's transition from tsheets, a Quickbooks payroll platform, to Paycor, which precluded existing controls from being tested in a retired system to which access could not be regained. The Clinic retained the timesheet records the grantor requested but was not able to produce the payroll records requested during the audit when they were part of the retired system. The current Paycor system is testable and maintains the required level of controls, so there is no additional action required to maintain a compliant system. The deficiency resulted merely from an inability to produce and test records from a retired system, not from a lack of controls in that system. Should the new payroll system records be required, all necessary records will be retained and available to access.
Show full finding ▾Hide full finding ▴Finding 2025-002: SLFRF Record Retention Criteria: 2 CFR Section 200.334 - Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient. Condition: Elevation timecards for employees for the pay period ending 4/3/2025 were not adequately retained during the required three-year period. Questioned Cost: $12,448.47 Cause: Neighborhood Christian Legal Clinic, Inc. did not have the proper internal controls in place to ensure that all required supporting documents were retained during the specified three-year period. Effect: Payroll amounts for the pay period ending 4/3/2025 that were reported to the awarding agency could not be verified through documentation review. Recommendation: We recommend the Clinic review the internal controls over the administration of Federal funds to ensure documentation is created and retained in accordance with Federal and pass-through requirements. Views of responsible officials and planned corrective actions: While this finding resulted in a deficiency, it resulted from the Clinic's transition from tsheets, a Quickbooks payroll platform, to Paycor, which precluded existing controls from being tested in a retired system to which access could not be regained. The Clinic retained the timesheet records the grantor requested but was not able to produce the payroll records requested during the audit when they were part of the retired system. The current Paycor system is testable and maintains the required level of controls, so there is no additional action required to maintain a compliant system. The deficiency resulted merely from an inability to produce and test records from a retired system, not from a lack of controls in that system. Should the new payroll system records be required, all necessary records will be retained and available to access.
Finding 2025-002: SLFRF Record Retention Description of Finding: Elevation timecards for employees for the pay period ending 4/3/2025 were not adequately retained during the required three-year period. Statement of Concurrence or Nonconcurrence: Management concurs with the finding. Corrective Action: Management concurs with the finding. The inability to test controls in this instance was the result of a change in software for timekeeping that the clinic made during the fiscal year from Tsheets to Paycor. Quickbooks was unable to provide access to the retired system once the transition to Paycor was completed. Where the grantor has required timesheet data to be provided and submitted as part of grant reports, the information was saved and submitted. Where the auditors selected data for testing that had not been required by a grantor as part of a report, access was not able to be obtained by the Clinic in the previous system for testing. Fortunately, however, these controls were already in place in the new system and have been in continuous use since the programs inception, therefore no additional steps need to be taken to ensure compliance moving forward as compliance resulted from lack of access to test the control, not an actual process or procedure not in place. Responsible Personnel: Erin Hall, Executive Director, ehall@nclegalclinic.org, (317) 429-4130 Projected Completion Date: complete as of the date of this plan, July 15, 2026
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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