EIN: 362171729
UEI: HSWTJNKNW5J3
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 17 [Department of Labor]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 22, 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 January 22, 2027 (144 days from today).
What is a management decision? →FAC accepted this audit on July 14, 2025 — management decision was due January 14, 2026.
FAC accepted this audit on September 29, 2025 — management decision was due March 29, 2026.
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
Assistance Listing Number, Federal Agency, and Program Name – 17.235, U.S. Department of Labor, Senior Community Service Employment Program Federal Award Identification Number and Year – 23A60AD000053, 2023 Pass through Entity – Not applicable Finding Type – Material weakness and material noncompliance with laws and regulation Repeat Finding – No Criteria – The Federal Funding Accountability and Transparency Act (FFATA) as amended by section 6202 of Public Law 110-252 (the “Transparency Act”) requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. The prime recipient has until the end of the month plus an additional month after an award or subaward is obligated to fulfill the reporting requirement. Condition – As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Questioned Costs – Not applicable Identification of How Questioned Costs Were Computed – Not applicable. Context – Easterseals obligated subawards on July 1, 2023 and obtained the key data elements required under the Transparency Act from the six subrecipients but did not report the data using the FFATA FSRS Tool. The deadline to update the FFATA FSRS Tool was August 31, 2023. As of the date of our report, the subaward information has been reported using the FFATA FSRS Tool. The following table summarizes the transactions examined and the noncompliance identified: See Schedule of Findings and Questioned Costs for table. Cause and Effect – Internal controls did not ensure completion of FFATA reporting. Recommendation – We recommend establishing procedures to ensure all subawards and modifications are reported in FSRS no later than the last day of the month following the month in which each subaward, or subaward modification (if applicable) is made. Views of Responsible Officials and Corrective Action Plan – Easterseals acknowledges receipt of the finding. While the required key data elements were obtained from the subrecipients, the FFATA reporting system was not updated in a timely manner. The following corrective actions have been taken: Management has updated our procedures to ensure FFATA subaward reporting requirements are completed in a timely manner. Management has also updated the Easterseals Prime Award Checklist and Grantee Subrecipient Checklist to include the reporting of the subrecipient awards in the FFATA reporting system is performed in a timely manner, consistent with the FFATA reporting requirements.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name – 17.235, U.S. Department of Labor, Senior Community Service Employment Program Federal Award Identification Number and Year – 23A60AD000053, 2023 Pass through Entity – Not applicable Finding Type – Material weakness and material noncompliance with laws and regulation Repeat Finding – No Criteria – The Federal Funding Accountability and Transparency Act (FFATA) as amended by section 6202 of Public Law 110-252 (the “Transparency Act”) requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. The prime recipient has until the end of the month plus an additional month after an award or subaward is obligated to fulfill the reporting requirement. Condition – As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Questioned Costs – Not applicable Identification of How Questioned Costs Were Computed – Not applicable. Context – Easterseals obligated subawards on July 1, 2023 and obtained the key data elements required under the Transparency Act from the six subrecipients but did not report the data using the FFATA FSRS Tool. The deadline to update the FFATA FSRS Tool was August 31, 2023. As of the date of our report, the subaward information has been reported using the FFATA FSRS Tool. The following table summarizes the transactions examined and the noncompliance identified: See Schedule of Findings and Questioned Costs for table. Cause and Effect – Internal controls did not ensure completion of FFATA reporting. Recommendation – We recommend establishing procedures to ensure all subawards and modifications are reported in FSRS no later than the last day of the month following the month in which each subaward, or subaward modification (if applicable) is made. Views of Responsible Officials and Corrective Action Plan – Easterseals acknowledges receipt of the finding. While the required key data elements were obtained from the subrecipients, the FFATA reporting system was not updated in a timely manner. The following corrective actions have been taken: Management has updated our procedures to ensure FFATA subaward reporting requirements are completed in a timely manner. Management has also updated the Easterseals Prime Award Checklist and Grantee Subrecipient Checklist to include the reporting of the subrecipient awards in the FFATA reporting system is performed in a timely manner, consistent with the FFATA reporting requirements.
December 31, 2023 Corrective Action Plan Finding Number: 2023-001 Condition: As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Planned Corrective Action: Management has updated our procedures to ensure FFATA subaward reporting requirements are completed in a timely manner. Management has also updated the Easterseals Prime Award Checklist and Grantee Subrecipient Checklist to include the reporting of the subrecipient awards in the FFATA reporting system is performed in a timely manner, consistent with the FFATA reporting requirements. Contact person responsible for corrective action: Glenda F. Oakley, Chief Financial Officer Anticipated Completion Date: Completed
FAC accepted this audit on July 4, 2023 — management decision was due January 4, 2024.
FAC accepted this audit on July 12, 2022 — management decision was due January 12, 2023.
FAC accepted this audit on July 11, 2021 — management decision was due January 11, 2022.
Findings and Questioned Costs for Federal Awards Finding 2020-001 ? Reporting Repeat Finding: No Federal Program Title ? U.S. Department of Labor Senior Community Service Employment Program: 84.063 Federal Award Year 2019-2020 Condition One out of four quarterly reports was not submitted within the 45 day requirement. The quarterly report ending June 30, 2020 was submitted on August 19, 2020 which is 50 days after the reporting quarter. Criteria The Department of Labor requires all award recipients to submit quarterly financial and narrative progress reports for each grant award. Reports are due no later than 45 calendar days after the end of each specific reporting quarter. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause This was due to oversight by management. The report was submitted, however, the submission was not done timely. Prevalence Infrequent. One out of four quarterly reports selected for testing. Effect Noncompliance with federal regulations could result in the loss of future federal financial aid funding. Recommendation We recommend Easterseals? implement monitoring procedures to ensure that quarterly reports are submitted within required timeframes. Views of responsible officials We agree with this finding. See corrective action plan. The prior year single audit disclosed no findings in the Schedule of Findings and Questioned Costs and no uncorrected or unresolved findings exist from the prior year's Summary Schedule of Prior Audit Findings.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs for Federal Awards Finding 2020-001 ? Reporting Repeat Finding: No Federal Program Title ? U.S. Department of Labor Senior Community Service Employment Program: 84.063 Federal Award Year 2019-2020 Condition One out of four quarterly reports was not submitted within the 45 day requirement. The quarterly report ending June 30, 2020 was submitted on August 19, 2020 which is 50 days after the reporting quarter. Criteria The Department of Labor requires all award recipients to submit quarterly financial and narrative progress reports for each grant award. Reports are due no later than 45 calendar days after the end of each specific reporting quarter. Questioned Costs There were no questioned costs related to testing of enrollment reporting. Cause This was due to oversight by management. The report was submitted, however, the submission was not done timely. Prevalence Infrequent. One out of four quarterly reports selected for testing. Effect Noncompliance with federal regulations could result in the loss of future federal financial aid funding. Recommendation We recommend Easterseals? implement monitoring procedures to ensure that quarterly reports are submitted within required timeframes. Views of responsible officials We agree with this finding. See corrective action plan. The prior year single audit disclosed no findings in the Schedule of Findings and Questioned Costs and no uncorrected or unresolved findings exist from the prior year's Summary Schedule of Prior Audit Findings.
Finding 2020-001: Reporting Finding: One out of four quarterly reports was not submitted within the 45 day requirement. The quarterly report ending June 30, 2020 was submitted on August 19, 2020 which is 50 days after the reporting quarter. Cause: This was due to oversight by management. The report was submitted, however, the submission was not done timely. Corrective Actions Taken or Planned: Easterseals has established new processes to prevent any future instances of untimely reporting. These processes include weekly meetings/discussions that incorporate upcoming deadlines which include quarterly reporting and the implementation of calendar notices three weeks before the due date of the quarterly report. Contact Person Responsible: Glenda Oakley, Chief Financial Officer Anticipated Completion Date: Completed. Easterseals has implemented these processes as of June 1, 2021.
FAC accepted this audit on June 1, 2020 — management decision was due December 1, 2020.
FAC accepted this audit on May 21, 2019 — management decision was due November 21, 2019.
FAC accepted this audit on June 20, 2018 — management decision was due December 20, 2018.
FAC accepted this audit on May 8, 2017 — management decision was due November 8, 2017.
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