EIN: 510657063
UEI: LYKHKFZ24DL6
Audited by: Hayes & Associates LLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 20, 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 January 20, 2027 (136 days from today).
What is a management decision? →FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
The Organization performs manual allocations of employee payroll to the appropriate major federal award programs. During our audit we identified adjustments that needed to be made in order to ensure the proper amount is billed to the corresponding Federal program, and the proper payroll cost allocations are reflected in the Schedule of Expenditures of Federal Awards.Criteria: Management is responsible for achieving appropriate financial reporting objectives, including maintaining complete accounting records in conformity with accounting principles generally accepted in the United States of America. Cause: The Organization has minimal staff to perform accounting procedures and the payroll procedures in place did not include a review of payroll allocations. Effect: Intentional and unintentional errors could be made and not detected within a timely period by Organization personnel in the normal course of performing their assigned functions resulting in the potential for improper billings and payments to staff. Recommendation: A remedy for this situation would be for the Organization to implement additional payroll procedures and review of payroll allocations. Response: Management will review its payroll procedures and payroll allocation procedures and implement improvements where practical.
Show full finding ▾Hide full finding ▴2022-002 ? SIGNIFICANT DEFICIENCY Payroll Allocations Condition: The Organization performs manual allocations of employee payroll to the appropriate major federal award programs. During our audit we identified adjustments that needed to be made in order to ensure the proper amount is billed to the corresponding Federal program, and the proper payroll cost allocations are reflected in the Schedule of Expenditures of Federal Awards.Criteria: Management is responsible for achieving appropriate financial reporting objectives, including maintaining complete accounting records in conformity with accounting principles generally accepted in the United States of America. Cause: The Organization has minimal staff to perform accounting procedures and the payroll procedures in place did not include a review of payroll allocations. Effect: Intentional and unintentional errors could be made and not detected within a timely period by Organization personnel in the normal course of performing their assigned functions resulting in the potential for improper billings and payments to staff. Recommendation: A remedy for this situation would be for the Organization to implement additional payroll procedures and review of payroll allocations. Response: Management will review its payroll procedures and payroll allocation procedures and implement improvements where practical.
FAMILY, Inc. is now utilizing a payroll system that calculates payroll distributions automatically. FAMILY will only use automatic allocation methods, as manual methods are susceptible to human error and leave potential for misstatement of payroll expense in major program. Immediate actions include:- Payroll companies will be selected based on their ability to allocate payroll at the grant level; no company that cannot automatically perform this distribution will be employed in the future. - Payroll allocations will be reviewed on a regular basis as entered into the payroll system for each employee. These allocations will be regularly compared to budgeted payroll amounts per grant and actual hours worked per payroll reports. - Payroll will be reviewed prior to submission for payment for each pay period. This review will include the review of payroll distributions. Party Responsible for Implementation: Stacy Giebler, Finance Director Signed: Kimberly Kolakowski Executive Director March 17, 2023
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
FAC accepted this audit on March 3, 2021 — management decision was due September 3, 2021.
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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