EIN: 520794300
UEI: DFLCMJX35UW8
Audited by: Grant Thornton LLP
Cognizant agency: 17 [Department of Labor]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 16, 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 16, 2027 (139 days from today).
What is a management decision? →FAC accepted this audit on May 16, 2025 — management decision was due November 16, 2025.
FAC accepted this audit on May 3, 2024 — management decision was due November 3, 2024.
Criteria: In accordance with 20 CFR section 641.873, The amount of federal funds expended for enrollee wages and fringe benefits shall be no less than 75 percent of the grant except in those instances in which a grantee has requested, and DOL has approved such request, to use not less than 65 percent of the grant funds to pay for participant wage and fringe benefits so as to use up to an additional 10 percent of grant funds for participant training and supportive services. Condition and Effect: For the Foundation’s grant number AD38312PH0 for the grant year ended June 30, 2023, federal funds expended for enrollee wages and benefits totaled $34,551,921, or approximately 74% of total federal funds expended of $46,649,614. As such, the Foundation did not meet the earmarking requirement under 20 CFR section 641.873 for this award. Context: In January 2024, the Foundation was notified by the U.S. Department of Labor that the entity had not met the earmarking requirement for grant number AD38312PH0 for the grant year ended June 30, 2023. During our audit, we tested compliance with earmarking requirements for 8 of 14 additional awards within ALN 17.235 that ended during the Foundation’s fiscal year ended December 31, 2023. No additional exceptions were noted. Cause: The Foundation has policies and procedures in place to monitor compliance with earmarking requirements. In 2023, there was a breakdown in the operation of these controls, whereby SCSEP staff responsible for monitoring the earmarking requirement did not communicate noncompliance to those responsible for reporting. Consequently, no action was taken to address noncompliance with 20 CFR section 641.873 for grant number AD38312PH0 prior to notification of noncompliance being received from the U.S. Department of Labor. Questioned Costs: $435,289 Recommendation: We recommend that the Foundation strengthen its internal controls over compliance with earmarking requirements to ensure timely identification of and corrective action over unmet enrollee wages and fringe benefits expenditures. Views of Responsible Officials: The Foundation concurs with this finding. Also refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria: In accordance with 20 CFR section 641.873, The amount of federal funds expended for enrollee wages and fringe benefits shall be no less than 75 percent of the grant except in those instances in which a grantee has requested, and DOL has approved such request, to use not less than 65 percent of the grant funds to pay for participant wage and fringe benefits so as to use up to an additional 10 percent of grant funds for participant training and supportive services. Condition and Effect: For the Foundation’s grant number AD38312PH0 for the grant year ended June 30, 2023, federal funds expended for enrollee wages and benefits totaled $34,551,921, or approximately 74% of total federal funds expended of $46,649,614. As such, the Foundation did not meet the earmarking requirement under 20 CFR section 641.873 for this award. Context: In January 2024, the Foundation was notified by the U.S. Department of Labor that the entity had not met the earmarking requirement for grant number AD38312PH0 for the grant year ended June 30, 2023. During our audit, we tested compliance with earmarking requirements for 8 of 14 additional awards within ALN 17.235 that ended during the Foundation’s fiscal year ended December 31, 2023. No additional exceptions were noted. Cause: The Foundation has policies and procedures in place to monitor compliance with earmarking requirements. In 2023, there was a breakdown in the operation of these controls, whereby SCSEP staff responsible for monitoring the earmarking requirement did not communicate noncompliance to those responsible for reporting. Consequently, no action was taken to address noncompliance with 20 CFR section 641.873 for grant number AD38312PH0 prior to notification of noncompliance being received from the U.S. Department of Labor. Questioned Costs: $435,289 Recommendation: We recommend that the Foundation strengthen its internal controls over compliance with earmarking requirements to ensure timely identification of and corrective action over unmet enrollee wages and fringe benefits expenditures. Views of Responsible Officials: The Foundation concurs with this finding. Also refer to the Corrective Action Plan.
Person responsible for corrective action Emily Allen, SVP Programs Corrective Action The Foundation concurs with this finding. We have worked with the U.S. Department of Labor and the matter is now closed. In February 2024, the Foundation repaid the $435,289 identified in this finding, and a modified final report has been filed. The Foundation will design and implement additional processes to ensure that earmarking requirements are monitored on a continuous basis by SCSEP staff. In the meantime, the Foundation has implemented additional controls to address the risks of noncompliance with earmarking requirements. Beginning with the March 2024 quarterly report (which was filed on April 9, 2024), all such reports will be reviewed by the Group Controller and Assistant National Director, SCSEP, with specific reference to the earmarking requirements. In the event of any report identifying a risk of noncompliance with the earmarking requirements, the Foundation will immediately raise the matter with our colleagues at the U.S. Department of Labor. Anticipated Completion Date Initial implementation completed, with further control enhancements to be in place by June 30, 2024
FAC accepted this audit on April 17, 2023 — management decision was due October 17, 2023.
FAC accepted this audit on April 4, 2022 — management decision was due October 4, 2022.
FAC accepted this audit on April 6, 2021 — management decision was due October 6, 2021.
FAC accepted this audit on April 15, 2020 — management decision was due October 15, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on April 30, 2018 — management decision was due October 30, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 20, 2017 — management decision was due October 20, 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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