EIN: 521929922
UEI: XGN2SSXAJ623
Audited by: TD Emory CPA & Associates
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 11, 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 February 11, 2027 (155 days from today).
What is a management decision? →FAC accepted this audit on November 6, 2025 — management decision was due May 6, 2026.
FAC accepted this audit on November 6, 2025 — management decision was due May 6, 2026.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The time and effort reports were not available when performing a test of salaries and related expenditures charged to the federal award program during the audit. Criteria: Time and effort reporting is required under the Federal Office of Management and Budget?s Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments Attachment B, Selected Items of Cost, Item 9, Compensation for Personnel Services. In other words, federally sponsored programs require that employees track and independently confirm their time and attendance as a means of supporting the costs that were applied to the federal grant program. Cause: As a result of COVID-19, TWC had lost several of its key employees, which resulted in the need for the administrative team and other staff members to take on additional responsibilities, which included providing direct assistance to its clients (e.g., food, medical and personal protective equipment supplies, housing referral services, etc.) and making sure that TWC?s programs continued running smoothly. As a result, TWC did not have the staff nor the capacity to complete the time and effort reports. Context and Effect: By not completing the time and effort reports, TWC did not have the required documentation to further support the amount of its employees? time spent on the federal grant award that was otherwise recorded on the approved timesheets and tracked in the accounting system. Questioned Costs: None Repeat Finding: No Recommendations While we realize that COVID-19 has impacted many businesses, particularly, nonprofit organizations in the manner in which they operate, we recommend that TWC incorporate the completion of the time and effort report as part of its standard operating procedures. The time and effort reports should be completed at least monthly, and certified by employees and management attesting to their accuracy. In addition, the time and effort reports should be reconciled between timesheets, payroll reports, and the federal grant budgets.
Show full finding ▾Hide full finding ▴Finding 2021-001: Time and Effort Reports Agency and Award: U.S. Department of Health and Human Services, Centers for Disease Control and Prevention; HIV Prevention Activities ? Non-Governmental Organization Based Condition: The time and effort reports were not available when performing a test of salaries and related expenditures charged to the federal award program during the audit. Criteria: Time and effort reporting is required under the Federal Office of Management and Budget?s Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments Attachment B, Selected Items of Cost, Item 9, Compensation for Personnel Services. In other words, federally sponsored programs require that employees track and independently confirm their time and attendance as a means of supporting the costs that were applied to the federal grant program. Cause: As a result of COVID-19, TWC had lost several of its key employees, which resulted in the need for the administrative team and other staff members to take on additional responsibilities, which included providing direct assistance to its clients (e.g., food, medical and personal protective equipment supplies, housing referral services, etc.) and making sure that TWC?s programs continued running smoothly. As a result, TWC did not have the staff nor the capacity to complete the time and effort reports. Context and Effect: By not completing the time and effort reports, TWC did not have the required documentation to further support the amount of its employees? time spent on the federal grant award that was otherwise recorded on the approved timesheets and tracked in the accounting system. Questioned Costs: None Repeat Finding: No Recommendations While we realize that COVID-19 has impacted many businesses, particularly, nonprofit organizations in the manner in which they operate, we recommend that TWC incorporate the completion of the time and effort report as part of its standard operating procedures. The time and effort reports should be completed at least monthly, and certified by employees and management attesting to their accuracy. In addition, the time and effort reports should be reconciled between timesheets, payroll reports, and the federal grant budgets.
The Women?s Collective is in the process of developing a template to log monthly Time and Effort expense allocations between all funding sources for each employee in accordance with OMB A-122. The Time and Effort log sheet will be reviewed and approved by the Executive Director on a monthly basis. The template will be implemented, effective as of October 1, 2022.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on November 15, 2020 — management decision was due May 15, 2021.
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
FAC accepted this audit on September 12, 2018 — management decision was due March 12, 2019.
FAC accepted this audit on September 17, 2017 — management decision was due March 17, 2018.
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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