EIN: 363360198
UEI: GSA_MIGRATION
Audited by: WIPFLI LLP
Oversight agency: 17 [Department of Labor]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 6, 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 December 6, 2022 (1366 days ago).
What is a management decision? →Finding 2020-002 - Late Financial Reporting and Limited Controls over Timely Reporting Condition - The Company did not timely submit the data collection form and reporting package to the Federal Audit Clearinghouse. Criteria - 2 CFR Part 200.512(a)(1) requires the data collection form and reporting package to be submitted to the Federal Audit Clearinghouse no later than nine months after the end of the audit period or 30 days after the report is provided to the grantee, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause - Due to capacity and resource constraints, the audit was not able to be completed within the nine month time frame. Effect - Delayed reporting affects the grantor's ability to exercise effective grantee oversight and could result in grantor's withholding of payments and other adverse actions. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2019 -002. Recommendation - We recommend that the Company design and implement internal control procedures to ensure the timely submission of all future reports. View of Responsible Officials - We agree. Management hired an outside accountant to address this finding and changed its plans to its internal processes to mitigate this risk moving forward.
Show full finding ▾Hide full finding ▴Finding 2020-002 - Late Financial Reporting and Limited Controls over Timely Reporting Condition - The Company did not timely submit the data collection form and reporting package to the Federal Audit Clearinghouse. Criteria - 2 CFR Part 200.512(a)(1) requires the data collection form and reporting package to be submitted to the Federal Audit Clearinghouse no later than nine months after the end of the audit period or 30 days after the report is provided to the grantee, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause - Due to capacity and resource constraints, the audit was not able to be completed within the nine month time frame. Effect - Delayed reporting affects the grantor's ability to exercise effective grantee oversight and could result in grantor's withholding of payments and other adverse actions. Identification of a repeat finding: This is a repeat finding from the immediate previous audit, 2019 -002. Recommendation - We recommend that the Company design and implement internal control procedures to ensure the timely submission of all future reports. View of Responsible Officials - We agree. Management hired an outside accountant to address this finding and changed its plans to its internal processes to mitigate this risk moving forward.
II) Finding 2020-002 - Late Financial Reporting and Limited Controls over Timely Reporting Corrective Action Response: The delay in the PY19 audit, which Pyramid was able to address in that audit's corrective action plan, led to the delay in the PY20 audit. However, Pyramid took intensive and proactive steps, including hiring an outside accountant, to ensure the collection and submission of required data for the PY20 audit was submitted in a timely manner. Because of this, though late due to the domino effect of how audits can be completed, its PY20 audit, which was started in April of 2022, was completed in a professional, quickly and in a quality manner and should be submitted to the Clearinghouse upon approval of this and other draft documents (Please note: Pyramid is returning the documents within 1 business day.) This will allow Pyramid's PY21 audit, using the grace period ending 9/30/2022 to be submitted in a similar timely manner and its PY22 audit, due 3/31/2023 (with a grace period of 6/30/2023) to be submitted on time. Person(s) Responsible: Daniel King, Terry Moore with input from Ira King and Carolyne King Timing for Implementation: Pending Completion with upcoming Audits in-line with Pyramid's internal timeline.
2019-002
FAC accepted this audit on April 8, 2022 — management decision was due October 8, 2022.
Finding 2019-002 - Late Financial Reporting and Limited Controls over Timely Reporting Condition - The Company did not timely submit the data collection form and reporting package to the Federal Audit Clearinghouse. Criteria - 2 CFR Part 200.512(a)(1) requires the data collection form and reporting package to be submitted to the Federal Audit Clearinghouse no later than nine months after the end of the audit period or 30 days after the report is provided to the grantee, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause - Due to capacity and resource constrains, the audit was not able to be completed within the nine month time frame. Effect - Delayed reporting affects the grantor's ability to exercise effective grantee oversight and could result in grantor's withholding of payments and other adverse actions. Recommendation - We recommend that the Company design and implement internal control procedures to ensure the timely submission of all future repots. View of Responsible Officials - We agree. Management hired an outside accountant to address this finding and changed its plans to its internal processes to mitigate this risk moving forward.
Show full finding ▾Hide full finding ▴Finding 2019-002 - Late Financial Reporting and Limited Controls over Timely Reporting Condition - The Company did not timely submit the data collection form and reporting package to the Federal Audit Clearinghouse. Criteria - 2 CFR Part 200.512(a)(1) requires the data collection form and reporting package to be submitted to the Federal Audit Clearinghouse no later than nine months after the end of the audit period or 30 days after the report is provided to the grantee, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause - Due to capacity and resource constrains, the audit was not able to be completed within the nine month time frame. Effect - Delayed reporting affects the grantor's ability to exercise effective grantee oversight and could result in grantor's withholding of payments and other adverse actions. Recommendation - We recommend that the Company design and implement internal control procedures to ensure the timely submission of all future repots. View of Responsible Officials - We agree. Management hired an outside accountant to address this finding and changed its plans to its internal processes to mitigate this risk moving forward.
Finding 2019-002 - Late Financial Reporting and Limited Controls over Timely Reporting Condition - The Company did not timely submit the data collection form and reporting package to the Federal Audit Clearinghouse. Response - Pyramid has designed and implement internal control procedures to ensure the timely submission of all future reports. Further, Pyramid contracted an outside accountant to address this finding and changed its plans to its internal processes to mitigate this risk moving forward. Having an additional account to assist in bank reconciliation, confirm ending balance, etc. will assure Pyramid's ability to collect and submit all required documents for auditing. To this end, all documents for WIPFLI to conduct its PY20 audit have been prepared and waiting since 11/2021 when Pyramid engaged WIPFLI for that needed audit. Please note: Pyramid contracted Wipfli in June 2020 to conduct its PY 19 audit and while it acknowledges its own issues accounting for delays on its side; Pyramid believes it is unfair to be held completely accountable for this issue alone. Wipfli is a professional auditing business and was sent information for this audit starting in September 2020 and Pyramid had to resend the same information several times. With an almost 2-year timeframe, and a thread of emails with requests from Pyramid and supplying requested information, this finding is the result of BOTH parties. Person(s) Responsible: Carolyne King, CAO Pyramid Partnership and WIPFLI Auditors Timing for Implementation: NIA
Finding 2019-003 - Allowable Costs/Cost Principles - Incorrect Calculation of Cost Allocations Condition - The Company has a cost allocation policy for shared direct costs. In executing this policy, the Company miscalculated allocations of 14 of the 25 accounts payable selections selected and tested for the audit, resulting in an aggregate underbilling of approximately$800. Federal Grantor / Pass-Through Grantor Grant Number Grant Period WIOA - Youth Program 17.259 7/1/2018 - 6/30/20 WIOA - Dislocated Worker Services 17.277 7/1/2018 - 6/30/20 Criteria - 2 CFR 200.405 (d) requires grantees to apply cost allocation principles consistently and apply uniformly to both federally-financed and other activities of the non-Federal entity. Cause - Allocation calculations were not reviewed properly before posting to determine accuracy with approved policies. Effect - The Company misapplied its cost allocation policy leading to an under allocation to its federal programs and an over allocation to its non-federal programs. Recommendation - We recommend that the Company design and implement internal control procedures to ensure the accurate calculation of allowable costs. View of Responsible Officials - We agree. Management is implementing new procedures to to address this finding and changed its plans to its internal processes to mitigate this risk moving forward.
Show full finding ▾Hide full finding ▴Finding 2019-003 - Allowable Costs/Cost Principles - Incorrect Calculation of Cost Allocations Condition - The Company has a cost allocation policy for shared direct costs. In executing this policy, the Company miscalculated allocations of 14 of the 25 accounts payable selections selected and tested for the audit, resulting in an aggregate underbilling of approximately$800. Federal Grantor / Pass-Through Grantor Grant Number Grant Period WIOA - Youth Program 17.259 7/1/2018 - 6/30/20 WIOA - Dislocated Worker Services 17.277 7/1/2018 - 6/30/20 Criteria - 2 CFR 200.405 (d) requires grantees to apply cost allocation principles consistently and apply uniformly to both federally-financed and other activities of the non-Federal entity. Cause - Allocation calculations were not reviewed properly before posting to determine accuracy with approved policies. Effect - The Company misapplied its cost allocation policy leading to an under allocation to its federal programs and an over allocation to its non-federal programs. Recommendation - We recommend that the Company design and implement internal control procedures to ensure the accurate calculation of allowable costs. View of Responsible Officials - We agree. Management is implementing new procedures to to address this finding and changed its plans to its internal processes to mitigate this risk moving forward.
Finding 2019-003 - Allowable Costs/Cost Principles - Incorrect Calculation of Cost Allocations Condition - The Company has a cost allocation policy for shared direct costs. In executing this policy, the Company miscalculated allocations of 14 of the 25 accounts payable selections selected and tested for the audit, resulting in an aggregate underbilling of approximately$800. Response - Pyramid has designed and implement internal control procedures to ensure the accurate calculation of allowable costs. The director of finance wilt assure that the Pyramid's monthly Expense report will be used to consistently and appropriately share the percentage of cost among all programs based on time studies. Assuring the accuracy of this process will address this finding and help to mitigate this risk moving forward. New systems have already been implemented and while this might affect PY20, as it used similar systems to PY 19, it will not affect PY21 or any future fiscal years. Person(s) Responsible: Daniel King, Terry Moore with input from Ira King Timing for Implementation: Completed
FAC accepted this audit on December 1, 2020 — management decision was due June 1, 2021.
FAC accepted this audit on March 30, 2018 — management decision was due September 30, 2018.
FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.
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.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
