EIN: 363339157
UEI: MK5UWBNH1ZW8
Audited by: HARRINGTON LANGER AND ASSOCIATES
Oversight agency: 16 [Department of Justice]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2024. 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 March 27, 2025 (534 days ago).
What is a management decision? →FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
Condition and Perspective Information: Accounting records do not accurately reflect the amounts reported on program reimbursement requests. Criteria: Accounting records should be an accurate representation of the financial activity throughout the year as evidenced in the general ledger. Cause: The Organization does not record program expenses in the general ledger in the same detail as reported on the reimbursement requests. Effect: Amounts recorded in the general ledger do not agree to actual program expenditures. Questioned Costs: Unknown. Repeated Finding: No. Recommendation: The Organization should record the actual amounts spent by each program and government funding source in their accounting records. Views of responsible officials of the auditee: There is no disagreement with the audit finding. Summary of Corrective Action Plan: The Organization will immediately begin recording in the general ledger actual program expenses to be reimbursed by government funding source.
Show full finding ▾Hide full finding ▴Condition and Perspective Information: Accounting records do not accurately reflect the amounts reported on program reimbursement requests. Criteria: Accounting records should be an accurate representation of the financial activity throughout the year as evidenced in the general ledger. Cause: The Organization does not record program expenses in the general ledger in the same detail as reported on the reimbursement requests. Effect: Amounts recorded in the general ledger do not agree to actual program expenditures. Questioned Costs: Unknown. Repeated Finding: No. Recommendation: The Organization should record the actual amounts spent by each program and government funding source in their accounting records. Views of responsible officials of the auditee: There is no disagreement with the audit finding. Summary of Corrective Action Plan: The Organization will immediately begin recording in the general ledger actual program expenses to be reimbursed by government funding source.
CORRECTION ACTION PLAN FINDING 2020-1: Reporting of Program Expenditures in the General Ledger Name of Contact Person Responsible for Corrective Action: Shelley Cline, Executive Director Corrective Action Planned: Although each grant billing is supported by back-up and verified to the actual disbursement records for all program expenditures, our GL detail does not directly support the grant billings - in that some program expenditures (e.g. payroll) are not recorded in the GL consistent with how they are billed to the funder(s), or they are allocated based on budget estimates and not actual programming/ activity. We understand this financial reporting weakness and continue to make progress in getting our accounting records to directly reflect the actual program expenditures as reported on our reimbursement requests. Improvements made to date & planned include: ? (completed 2019) Implementing a new timesheet format that accurately tracks hours for staff who are funded by more than one funding source, by funder and program/activity; payroll is billed based on actual costs and not budgeted time; and ? (implemented 2020) Using specific allocations for each funder for certain shared costs and recording these allocated expenses directly in the General Ledger by funding source. ? (planned) We will work with our accounting and administrative staff to review the monthly expense reimbursement requests beginning with Nov 2021 billings, to reallocate the billed expenses in the GL by funder. We will also work with our funders as necessary on billing revisions (such as, billing salaries by paycheck date) to better facilitate recording of program expenditures in our accounting records by funder class codes and consistent with the reimbursement requests - so that each billed expenditure can be directly traced to the GL. Anticipated Completion Date: Procedures will be implemented Dec 1, 2021 Respectfully Submitted, Shelley Cline Executive Director
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
Condition and Perspective Information: The Organization did not have supporting timesheets for all four payroll periods tested in 2019. Salary cost allocations worksheets used did not agree to the underlying transactions. The Organization used budgeted allocations that were not supported by actual results. Criteria: Allowable payroll costs are to be supported by detailed payroll records and allocations are supported by actual results. Cause: Budget estimates were believed to be fair estimates. Effect: Noncompliance with Allowable Cost criteria. Questioned Costs: Unknown. Repeated Finding: No. Recommendation: The Organization should maintain adequate support of payroll charges and base allocations on actual results. Views of responsible officials of the auditee: There is no disagreement with the audit finding. Summary of Corrective Action Plan: The Organization will maintain timesheets that agree to cost allocation worksheets and those worksheets will be used to charge costs to the program.
Show full finding ▾Hide full finding ▴Condition and Perspective Information: The Organization did not have supporting timesheets for all four payroll periods tested in 2019. Salary cost allocations worksheets used did not agree to the underlying transactions. The Organization used budgeted allocations that were not supported by actual results. Criteria: Allowable payroll costs are to be supported by detailed payroll records and allocations are supported by actual results. Cause: Budget estimates were believed to be fair estimates. Effect: Noncompliance with Allowable Cost criteria. Questioned Costs: Unknown. Repeated Finding: No. Recommendation: The Organization should maintain adequate support of payroll charges and base allocations on actual results. Views of responsible officials of the auditee: There is no disagreement with the audit finding. Summary of Corrective Action Plan: The Organization will maintain timesheets that agree to cost allocation worksheets and those worksheets will be used to charge costs to the program.
Name of Contact Person Responsible for Corrective Action: Shelley Cline, Executive Director Corrective Action Planned: The Organization is taking steps to verify that all costs charged to the program based on actual results. This includes verifying all timesheets and cost allocations. Anticipated Completion Date: These procedures were implemented October 3, 2020.
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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