EIN: 352144453
UEI: GSA_MIGRATION
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 8, 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 May 8, 2023 (1203 days ago).
What is a management decision? →The Organization has limited personnel, which are husband and wife, along with their daughter, resulting in lack of segregation of duties. Cause: The Organization has limited personnel. Effect: Because of limited personnel, one person handles all phases of most transactions. The result is that intentional or unintentional errors could be made and not detected in a timely manner. Identification of repeat finding: This finding is a repeat of a finding noted in the audit for December 31, 2020 as finding number 2020-001. Recommendation: The Organization should consider dividing incompatible duties between employees so that no one employee has access to all phases of a transaction. Views of Responsible Officials: The Organization has divided and assigned specific duties for recording transactions to limit the possibility of recording errors. The Organization believes that, in dividing incompatible duties between employees, mitigating factors are present to reduce the risk present with lack of segregation of duties.
Show full finding ▾Hide full finding ▴Criteria: The fundamental concept in a good system of internal control is proper segregation of duties. The basic premise is that no one employee should have access to both assets and the related accounting records or to all phases of a transaction. Condition: The Organization has limited personnel, which are husband and wife, along with their daughter, resulting in lack of segregation of duties. Cause: The Organization has limited personnel. Effect: Because of limited personnel, one person handles all phases of most transactions. The result is that intentional or unintentional errors could be made and not detected in a timely manner. Identification of repeat finding: This finding is a repeat of a finding noted in the audit for December 31, 2020 as finding number 2020-001. Recommendation: The Organization should consider dividing incompatible duties between employees so that no one employee has access to all phases of a transaction. Views of Responsible Officials: The Organization has divided and assigned specific duties for recording transactions to limit the possibility of recording errors. The Organization believes that, in dividing incompatible duties between employees, mitigating factors are present to reduce the risk present with lack of segregation of duties.
Finding 2021-001: AL 10.558 Child and Adult Care Food Program and AL 93.575 Child Care and Development Block Grant Recommendation: The Organization should consider dividing incompatible duties between employees so that no one employee has access to all phases of a transaction. Action taken: Tri-Star Alliance, Inc. has divided and assigned specific duties for recording transactions among employees to limit the possibility of recording errors. The Organization believes that, in dividing incompatible duties among employees, mitigating factors are present to reduce the risk present with lack of segregation of duties.
2020-001
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
The Organization has limited personnel, which are husband and wife, along with their daughter, resulting in lack of segregation of duties. Criteria: The fundamental concept in a good system of internal control is proper segregation of duties. The basic premise is that no one employee should have access to both assets and the related accounting records or to all phases of a transaction. Effect: Because of limited personnel, one person handles all phases of most transactions. The result is that intentional or unintentional errors could be made and not detected in a timely manner. Identification of repeat finding: This finding is a repeat of a finding noted in the audit for December 31, 2019 as finding number 2019-001. Cause: The Organization has limited personnel. Recommendation: The Organization should consider dividing incompatible duties between employees so that no one employee has access to all phases of a transaction. Views of Responsible Officials: The Organization has divided and assigned specific duties for recording transactions to limit the possibility of recording errors. The Organization believes that, in dividing incompatible duties between employees, mitigating factors are present to reduce the risk present with lack of segregation of duties.
Show full finding ▾Hide full finding ▴Condition: The Organization has limited personnel, which are husband and wife, along with their daughter, resulting in lack of segregation of duties. Criteria: The fundamental concept in a good system of internal control is proper segregation of duties. The basic premise is that no one employee should have access to both assets and the related accounting records or to all phases of a transaction. Effect: Because of limited personnel, one person handles all phases of most transactions. The result is that intentional or unintentional errors could be made and not detected in a timely manner. Identification of repeat finding: This finding is a repeat of a finding noted in the audit for December 31, 2019 as finding number 2019-001. Cause: The Organization has limited personnel. Recommendation: The Organization should consider dividing incompatible duties between employees so that no one employee has access to all phases of a transaction. Views of Responsible Officials: The Organization has divided and assigned specific duties for recording transactions to limit the possibility of recording errors. The Organization believes that, in dividing incompatible duties between employees, mitigating factors are present to reduce the risk present with lack of segregation of duties.
Finding 2020-001: AL 10.558 Child and Adult Care Food Program Recommendation: The Organization should consider dividing incompatible duties between employees so that no one employee has access to all phases of a transaction. Action taken: Tri-Star Alliance, Inc. has divided and assigned specific duties for recording transactions among employees to limit the possibility of recording errors. The Organization believes that, in dividing incompatible duties among employees, mitigating factors are present to reduce the risk present with lack of segregation of duties.
2019-001
FAC accepted this audit on October 25, 2020 — management decision was due April 25, 2021.
The Organization has limited personnel, which are husband and wife, along with their daughter, resulting in lack of segregation of duties. Criteria: The fundamental concept in a good system of internal control is proper segregation of duties. The basic premise is that no one employee should have access to both assets and the related accounting records or to all phases of a transaction. Effect: Because of limited personnel, one person handles all phases of most transactions. The result is that intentional or unintentional errors could be made and not detected in a timely manner. Cause: The Organization has limited personnel. Recommendation: The Organization should consider dividing incompatible duties between employees so that no one employee has access to all phases of a transaction. Response: The Organization has divided and assigned specific duties for recording transactions to limit the possibility of recording errors. The Organization believes that, in dividing incompatible duties between employees, mitigating factors are present to reduce the risk present with lack of segregation of duties.
Show full finding ▾Hide full finding ▴Condition: The Organization has limited personnel, which are husband and wife, along with their daughter, resulting in lack of segregation of duties. Criteria: The fundamental concept in a good system of internal control is proper segregation of duties. The basic premise is that no one employee should have access to both assets and the related accounting records or to all phases of a transaction. Effect: Because of limited personnel, one person handles all phases of most transactions. The result is that intentional or unintentional errors could be made and not detected in a timely manner. Cause: The Organization has limited personnel. Recommendation: The Organization should consider dividing incompatible duties between employees so that no one employee has access to all phases of a transaction. Response: The Organization has divided and assigned specific duties for recording transactions to limit the possibility of recording errors. The Organization believes that, in dividing incompatible duties between employees, mitigating factors are present to reduce the risk present with lack of segregation of duties.
Tri-Star Alliance, Inc. has divided and assigned specific duties for recording transactions among employees to limit the possibility of recording errors. The Organization believes that, in dividing incompatible duties among employees, mitigating factors are present to reduce the risk present with lack of segregation of duties. The Organization believes the finding has been adequately addressed provided limited staff.
2018-001
The Organization did not complete the required site visits resulting in incomplete site monitoring. Criteria: The Organization is required to visit each site three times during their contract year of 10/01/18 - 9/30/19. The visits are to ensure each provider is meeting their requirements to receive funding. Effect: The result is that intentional or unintentional errors by the provider could be made and not detected in a timely manner resulting in funds that should not be received. Cause: The Organization completed three site visits within a calendar year, but only completed two site visits within the contract year. Recommendation: The Organization should consider planning their site visits in advance to ensure each provider will have three visits within their contract year. Response: The Organization has made their policy more clear that the site visits should occur in the contract year rather than the calendar year. The Organization will plan ahead their visits to ensure all providers have three visits during the contract year.
Show full finding ▾Hide full finding ▴Condition: The Organization did not complete the required site visits resulting in incomplete site monitoring. Criteria: The Organization is required to visit each site three times during their contract year of 10/01/18 - 9/30/19. The visits are to ensure each provider is meeting their requirements to receive funding. Effect: The result is that intentional or unintentional errors by the provider could be made and not detected in a timely manner resulting in funds that should not be received. Cause: The Organization completed three site visits within a calendar year, but only completed two site visits within the contract year. Recommendation: The Organization should consider planning their site visits in advance to ensure each provider will have three visits within their contract year. Response: The Organization has made their policy more clear that the site visits should occur in the contract year rather than the calendar year. The Organization will plan ahead their visits to ensure all providers have three visits during the contract year.
Tri-Star Alliance, Inc. has made an edit to their monitoring procedures to ensure the wording includes ?contract year 10/01 ? 9/30?. The Organization believes that this will make sure there is no confusion when using the term ?year?. The Organization will ensure required site visits are completed each contract year. The Organization believes the finding has been adequately addressed.
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on September 23, 2017 — management decision was due March 23, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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