EIN: 382322117
UEI: FKJWA9VNRNC9
Audited by: Maner Costerisan
Oversight agency: 17 [Department of Labor]
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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 January 12, 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 July 12, 2026 (53 days ago).
What is a management decision? →FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
For 2 out of 25 transactions for Temporary Assistance for Needy Families and 1 out of 25 transactions for Work Innovation and Opportunity Act Cluster, time reported by a sample of employees on their timesheets for work performed on the grant was not accurately mapped when imported into the payroll system. Specifically, the timesheets showed the amount of time employees spent working on the federal grant, but when this data was entered into the payroll system for processing, it was incorrectly allocated across other funding sources. Cause: The misallocation of time was caused by a failure in the internal controls related to the mapping process between timesheets and the payroll system. Specifically, the integration process between the timesheet reporting system and the payroll system did not correctly map time worked on federal grants to the appropriate funding sources. This error was not identified by the Organization's internal review controls. Effect: As a result of the mapping error, the Organization charged excess costs to the federal grant, leading to overbilling for labor costs. Questioned Costs: Known - $173. Recommendation: The Organization should review and adjust the mapping process between timesheet data and the payroll system to ensure that time worked on the federal grant is properly allocated. This may include updating software interfaces or implementing manual checks to ensure correct mapping. Management's View: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴Finding 2024-001 (Considered a significant deficiency in control compliance for allowable costs and activities) Federal Agency: United Stated Department of Health and Human Services Assistance Listing Numbers: 93.558, 17.258, 17.259, 17.278 Criteria: The Code of Federal Regulations (CFR), particularly 2 CFR § 200.430 (Compensation - Personal Services), requires that charges to federal awards for personnel costs must be based on accurate timekeeping records, and that those records should be properly mapped and reviewed to ensure costs are correctly allocated. Federal award recipients must have sufficient internal controls in place to ensure accurate billing to grants and proper review of payroll data, including verifying the proper mapping of timesheets to funding sources. Condition: For 2 out of 25 transactions for Temporary Assistance for Needy Families and 1 out of 25 transactions for Work Innovation and Opportunity Act Cluster, time reported by a sample of employees on their timesheets for work performed on the grant was not accurately mapped when imported into the payroll system. Specifically, the timesheets showed the amount of time employees spent working on the federal grant, but when this data was entered into the payroll system for processing, it was incorrectly allocated across other funding sources. Cause: The misallocation of time was caused by a failure in the internal controls related to the mapping process between timesheets and the payroll system. Specifically, the integration process between the timesheet reporting system and the payroll system did not correctly map time worked on federal grants to the appropriate funding sources. This error was not identified by the Organization's internal review controls. Effect: As a result of the mapping error, the Organization charged excess costs to the federal grant, leading to overbilling for labor costs. Questioned Costs: Known - $173. Recommendation: The Organization should review and adjust the mapping process between timesheet data and the payroll system to ensure that time worked on the federal grant is properly allocated. This may include updating software interfaces or implementing manual checks to ensure correct mapping. Management's View: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. This issue was isolated to a specific payroll, where a report did not function as intended. No issues were detected with either prior or future payrolls. However, we have implemented the additional step of checking these reports to timesheets to ensure there are no discrepancies.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
FAC accepted this audit on January 24, 2022 — management decision was due July 24, 2022.
FAC accepted this audit on February 2, 2021 — management decision was due August 2, 2021.
FAC accepted this audit on February 9, 2020 — management decision was due August 9, 2020.
FAC accepted this audit on February 11, 2019 — management decision was due August 11, 2019.
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 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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