EIN: 366110299
UEI: D2KUZ2RYLJJ6
Audited by: GRANT THORNTON LLP
Oversight agency: 19 [Department of State]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 2025. 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 June 18, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on December 12, 2023 — management decision was due June 12, 2024.
FAC accepted this audit on November 21, 2022 — management decision was due May 21, 2023.
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
FAC accepted this audit on February 18, 2021 — management decision was due August 18, 2021.
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 2020.
We identified a lack of evidence of approval of certain personnel costs being charged to the program. Questioned Costs: None Context: For the fiscal year 2019, we noted that the time reports for five personnel charges out of a sample of 40 did not have evidence that a supervisor or manager approved the time charged to the program. Cause: The ABA did not appropriately enforce their policy to approve personnel time charged to the program. Effect: Without appropriate approval, there is a potential for personnel charges that are not in compliance with the program requirements to be allocated to the program. Repeat Finding: No Recommendation: We recommend that ABA enforce their policy that all personnel costs allocated to the program be reviewed and approved and that evidence of the approval be maintained. Views of Responsible Officials: Management agrees that steps should be taken to ensure that the review process over personnel costs should be enforced consistently and evidence of approval should be documented.
Show full finding ▾Hide full finding ▴Criteria: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated (2 CFR 200.430(i)). Condition: We identified a lack of evidence of approval of certain personnel costs being charged to the program. Questioned Costs: None Context: For the fiscal year 2019, we noted that the time reports for five personnel charges out of a sample of 40 did not have evidence that a supervisor or manager approved the time charged to the program. Cause: The ABA did not appropriately enforce their policy to approve personnel time charged to the program. Effect: Without appropriate approval, there is a potential for personnel charges that are not in compliance with the program requirements to be allocated to the program. Repeat Finding: No Recommendation: We recommend that ABA enforce their policy that all personnel costs allocated to the program be reviewed and approved and that evidence of the approval be maintained. Views of Responsible Officials: Management agrees that steps should be taken to ensure that the review process over personnel costs should be enforced consistently and evidence of approval should be documented.
Finding: 2019-001 Name of contact person and title: Michael J. Wiest, Director of Accounting Anticipated completion date: 4/15/2020 Agency?s response: Concur The ABA agrees with this finding and will implement the following: ? Engage our third-party time-reporting/payroll processor to develop a custom report showing which employees have unapproved time and who their supervisors are ? Following each time reporting cycle, Payroll personnel will notify senior management which supervisors have not approved time allocations for the employees reporting to them ? Senior management will then contact supervisors to alert them of the missing approvals and request approval to be documented in the time reporting system ? In coordination with our Human Resources administration, we will develop disciplinary protocol for chronic offenders.
FAC accepted this audit on February 27, 2019 — management decision was due August 27, 2019.
FAC accepted this audit on March 5, 2018 — management decision was due September 5, 2018.
FAC accepted this audit on February 12, 2017 — management decision was due August 12, 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.
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