EIN: 391951690
UEI: YRYXYL6EG4J7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 September 25, 2025 (336 days ago).
What is a management decision? →The Registry, Inc. did not obtain support from the employee for time and effort used as the basis for allocating personnel costs to federal awards. Cause: The Registry, Inc. did not properly design policies and procedures to ensure time and effort reporting is maintained by employees, adequately and contemporaneously documented, and reviewed by supervisors or managers. Effect or Potential Effect: Costs not supported by adequate documentation could be disallowed. Repeat Finding: No. Recommendation: The Registry, Inc. should obtain time and effort documentation that supports the distribution of the employee's salary or wages among specific activities. The Registry, Inc. should design and implement written policies and procedures for personnel to document time spent on grant activities for every pay period, or monthly at a minimum. Views of Responsible Officials: The Registry, Inc. will implement written policies and procedures for personnel to document time spent on grant activities.
Show full finding ▾Hide full finding ▴Assistance Listing Number(s): 93.575 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Name of Pass-through Entity: Minnesota Department of Human Services Award Period: 7/1/2020-6/30/2024 and 7/1/2024-6/30/2026 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) section 200.303 requires non-federal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with the federal statutes, regulations, and terms and conditions of the federal award. Condition: The Registry, Inc. did not obtain support from the employee for time and effort used as the basis for allocating personnel costs to federal awards. Cause: The Registry, Inc. did not properly design policies and procedures to ensure time and effort reporting is maintained by employees, adequately and contemporaneously documented, and reviewed by supervisors or managers. Effect or Potential Effect: Costs not supported by adequate documentation could be disallowed. Repeat Finding: No. Recommendation: The Registry, Inc. should obtain time and effort documentation that supports the distribution of the employee's salary or wages among specific activities. The Registry, Inc. should design and implement written policies and procedures for personnel to document time spent on grant activities for every pay period, or monthly at a minimum. Views of Responsible Officials: The Registry, Inc. will implement written policies and procedures for personnel to document time spent on grant activities.
Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leadership that have positions allocated across various programs to identify the ongoing percentage of time spent on each of the different programs they support. The current percentage of their duties will be discussed with the employee and adjustments will be made to their percentage allocated in the payroll system based on the changes in duties and time spent on each of the programs. If no change is necessary, it will be noted in the minutes of the meeting. Additionally, during the contract renewal period or any contract amendment period the duties of all personnel who would be associated with that contract and program will be evaluated and the percentage of time to be spent on that contract will be document and updated in the payroll system if changes are warranted. Lastly, monthly if a salaried employee works on a different program or contract than their payroll allocation it will be adjusted on the monthly payroll expenditures spreadsheet and any reduction of duties or additions of duties will be reflected and this information will be retained by the Director of Finance for documentation. The basis for how each position percentage is determined for each contract will be documented during the contract or amendment process. (i.e. Director of HR percentage is determined based on the number of staff they support, the amount of turnover anticipated in the contract and the effort to work with the contract’s unique requirements of the personnel and how much the HR department is involved with these requirements.)
FAC accepted this audit on February 7, 2022 — management decision was due August 7, 2022.
The Registry claimed grant expenses using cash basis accounting rather than the accrual basis which was not discovered as part of the claim review. Perspective Information: Payroll was identified as individually significant and therefore sampling was not utilized. It was noted that June 2021 wages paid on July 16, 2021, were claimed to a grant period beginning July 1, 2021. The auditor recomputed total payroll expenses incurred to total payroll expenses claimed for the grant period July 1, 2020 to June 30, 2021 noting total expenses incurred exceeded claimed expenses for that time period. Cause: There was insufficient training over the review of the claim resulting in an internal control design failure. Effect: Expenses could be over or under claimed for a grant period based on differences in cash and accrual basis. Recommendations: We recommend claiming expenses on the accrual basis and training the reviewer to compare the claimed expenses to GAAP prepared financials when reviewing the claim. Views of Responsible Officials: Management agrees that this was an oversight in the control design, they are changing the process to claim expenses on the accrual basis and adding the recommendation to the review of claims effective December 31, 2021 for the grant ended June 30, 2022.
Show full finding ▾Hide full finding ▴Identification: Department of Health and Human Services, Federal Assistance Listings Number 93.575, Child Care and Development Block Grant, Federal Grant Award Number G2001MNCCDD and 437002-S20-0001433-000-01, Grant Period 7/1/2020 ? 6/30/2021, Passed Through Minnesota Department of Human Services and Wisconsin Department of Children and Families. Criteria: 2 CFR section 200.308, 200.309 and 200.403(h) states that only costs incurred during the specified period may be charged to the grant award. Condition: The Registry claimed grant expenses using cash basis accounting rather than the accrual basis which was not discovered as part of the claim review. Perspective Information: Payroll was identified as individually significant and therefore sampling was not utilized. It was noted that June 2021 wages paid on July 16, 2021, were claimed to a grant period beginning July 1, 2021. The auditor recomputed total payroll expenses incurred to total payroll expenses claimed for the grant period July 1, 2020 to June 30, 2021 noting total expenses incurred exceeded claimed expenses for that time period. Cause: There was insufficient training over the review of the claim resulting in an internal control design failure. Effect: Expenses could be over or under claimed for a grant period based on differences in cash and accrual basis. Recommendations: We recommend claiming expenses on the accrual basis and training the reviewer to compare the claimed expenses to GAAP prepared financials when reviewing the claim. Views of Responsible Officials: Management agrees that this was an oversight in the control design, they are changing the process to claim expenses on the accrual basis and adding the recommendation to the review of claims effective December 31, 2021 for the grant ended June 30, 2022.
Agency: The Registry, Inc. Audit Period: 2021 Audit Finding: #2021-001 - The Organization claimed grant expenses using cash basis accounting rather than the accrual basis therefore, not meeting the period of performance requirement. Specific steps to be taken to correct the situation: The Comptroller will convert from cash basis accounting to the accrual basis prior to submitting the next grant claim. Any corrections needed during the conversion will be done on this claim as well. Moving forward, all grant claims submitted for expense reimbursement will be completed on the accrual basis of accounting. Anticipated completion date: January 1, 2022. Name and Title of contact person responsible for corrective action: Sara Jacobson, Comptroller.
FAC accepted this audit on June 3, 2019 — management decision was due December 3, 2019.
GSA_MIGRATION
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FAC accepted this audit on May 8, 2018 — management decision was due November 8, 2018.
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2016-006
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FAC accepted this audit on August 21, 2017 — management decision was due February 21, 2018.
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