EIN: 362337880
UEI: XGJMMFBG97K1
Audited by: CBIZ CPAs
Oversight agency: 16 [Department of Justice]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 15, 2020. 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 15, 2021 (1931 days ago).
What is a management decision? →NLADA used time sheets to allocate payroll to the federal grants as required, but the time sheets used are for the prior pay period and there was no reconciliation done at the end of the year to ensure that the time reported on the schedule of federal expenditures represented the period January 1, 2019 through December 31, 2019. As a result, time for December 8, 2018 through December 31, 2018 totaling $11,142 is reported on the schedule of federal expenditures and time for the December 7, 2019 through December 31, 2019 totaling $17,601 was not included on the schedule of federal expenditures. Context: This applies to any grants where time was charged to any of the Association?s federal grants for the last pay period of the year. Cause: NLADA has always used the time sheet for the previous pay period to allocate time to its programs and supporting services. This was the first time that NLADA had a uniform guidance audit and they did not realize that they needed to ensure that the time reported on the schedule of federal expenditures was updated to reflect the proper period at the end of each reporting period. Effect: The total expenditures on the schedule of federal awards is understated by $6,459 for the year ended December 31, 2019. Questioned Costs: None. Recommendation: We recommend that at the end of each year, NLADA reconcile the payroll to ensure that the payroll reflected on the schedule of expenditures of federal awards is for the correct period. Views of Responsible Officials and Planned Corrective Action: NLADA has consistently used timesheets to allocate actual costs for time incurred on federal grants. Management understands the need to adjust their accruals at year end in order to have a proper cut-off and to reflect the proper reporting of federal expenditures for the fiscal year. NLADA is adjusting their accrual process so that actual grant costs will be reported on a year basis and included in the year-end SEFA as required. This change has been implemented immediately.
Show full finding ▾Hide full finding ▴Criteria: The allowable costs principles require that payroll charges be based on records that accurately reflect the work performed. Although, budgets are permitted during the period, changes are to be identified in a timely manner and the financial records updated as part of a financial close process. Condition: NLADA used time sheets to allocate payroll to the federal grants as required, but the time sheets used are for the prior pay period and there was no reconciliation done at the end of the year to ensure that the time reported on the schedule of federal expenditures represented the period January 1, 2019 through December 31, 2019. As a result, time for December 8, 2018 through December 31, 2018 totaling $11,142 is reported on the schedule of federal expenditures and time for the December 7, 2019 through December 31, 2019 totaling $17,601 was not included on the schedule of federal expenditures. Context: This applies to any grants where time was charged to any of the Association?s federal grants for the last pay period of the year. Cause: NLADA has always used the time sheet for the previous pay period to allocate time to its programs and supporting services. This was the first time that NLADA had a uniform guidance audit and they did not realize that they needed to ensure that the time reported on the schedule of federal expenditures was updated to reflect the proper period at the end of each reporting period. Effect: The total expenditures on the schedule of federal awards is understated by $6,459 for the year ended December 31, 2019. Questioned Costs: None. Recommendation: We recommend that at the end of each year, NLADA reconcile the payroll to ensure that the payroll reflected on the schedule of expenditures of federal awards is for the correct period. Views of Responsible Officials and Planned Corrective Action: NLADA has consistently used timesheets to allocate actual costs for time incurred on federal grants. Management understands the need to adjust their accruals at year end in order to have a proper cut-off and to reflect the proper reporting of federal expenditures for the fiscal year. NLADA is adjusting their accrual process so that actual grant costs will be reported on a year basis and included in the year-end SEFA as required. This change has been implemented immediately.
National Legal Aid & Defender Association CORRECTIVE ACTION PLAN For the Year Ended December 31, 2019 U.S. Department of Justice National Legal Aid & Defender Association (NLADA) respectfully submits the following corrective action plan for the year ended December 31, 2019. Independent Public Accounting Firm: Marcum LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The finding from the December 31, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Finding No. 2019-001: Significant Deficiency ? Significant Deficiency in Internal Control over Compliance for Allowance Costs Department of Justice, CFDA No. 16.738, Edward Byrne Memorial Justice Grant Program Criteria: The allowable costs principles require that payroll charges be based on records that accurately reflect the work performed. Although, budgets are permitted during the period changes are identified in a timely manner and the financial records are updated as part of a financial close process. Condition: NLADA used time sheets to allocate payroll to the federal grants as required, but the time sheets used are for the prior pay period and there was no reconciliation done at the end of the year to ensure that the time reported on the schedule of federal expenditures represented the period January 1, 2019 through December 31, 2019. As a result, time for December 8, 2018 through December 31, 2018 totaling $11,142 is reported on the schedule of federal expenditures and time for the December 7, 2019 through December 31, 2019 totaling $17,601 was not included on the schedule of federal expenditures. Context: This applies to any grants where time was charged to any of the Association?s federal grants for the last pay period of the year. Cause: NLADA has always used the time sheet for the previous pay period to allocate time to its programs and supporting services. This was the first time that NLADA had a uniform guidance audit and they did not realize that they needed to ensure that the time reported on the schedule of federal expenditures was updated to reflect the proper period at the end of each reporting period. Effect: The total expenditures on the schedule of federal awards is understated by $6,459 for the year ended December 31, 2019. Questioned Costs: None. Recommendation: We recommend that at the end of the year, NLADA reconcile the payroll to ensure that the payroll reflected on the schedule of expenditures of federal awards is for the correct period. Views of Responsible Officials and Planned Corrective Action: NLADA has consistently used timesheets to allocate actual costs for time incurred on federal grants. Management understands the need to adjust their accruals at year end in order to have a proper cut-off and to reflect the proper reporting of federal expenditures for the fiscal year. NLADA is adjusting their accrual process so that actual grant costs will be reported on a fiscal year basis and included in the year-end SEFA as required. This change will be implemented immediately. If the U.S. Department of Justice has questions regarding this plan, please call Walt Sisson, Director, Administration and Finance, at 202-452-0620
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