EIN: 526037288
UEI: UN61QGHV7Y97
Audited by: SIKICH CPA LLC
Oversight agency: 15 [Department of the Interior]
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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 March 31, 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 October 1, 2025 (335 days ago).
What is a management decision? →During our testing over payroll auditors noted that for three pay periods there were variances between the total calculated amount to be charged to the grant based on the timecards and the total actual amount charged. Questioned Costs: $2,591 Context: Costs should be charged to the grant properly based on actual hours worked to ensure that they are not charging more than the grant award allows. Effect: As a result, payroll charged to the major program was understated by $2,591 for the year ended September 30, 2024. Cause: This resulted from the lack of a regular detailed review of the calculations in comparison to the general ledger. Recommendation: We recommend that management implement a policy for a detailed comparison of the timecards and calculations to the general ledger for each pay period to ensure that the information is being pulled correctly and that time is being properly charged to all federal grants. It is critical that time be properly charged to be in compliance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2024--001 Improper Classification Of Payroll Expenses 15.954 National Park Service Conservation, Protection, Outreach and Education Audit Results: Information on Federal Programs: Assistance Listing #: 15.954 National Park Service Conservation, Protection, Outreach and Education Grant #: P20AC00467 Federal Agency: United States Department of the Interior Criteria: Payroll expenses should be charged to federal grants based on the hours worked by each employee that worked on the grants during a specific pay period. Condition: During our testing over payroll auditors noted that for three pay periods there were variances between the total calculated amount to be charged to the grant based on the timecards and the total actual amount charged. Questioned Costs: $2,591 Context: Costs should be charged to the grant properly based on actual hours worked to ensure that they are not charging more than the grant award allows. Effect: As a result, payroll charged to the major program was understated by $2,591 for the year ended September 30, 2024. Cause: This resulted from the lack of a regular detailed review of the calculations in comparison to the general ledger. Recommendation: We recommend that management implement a policy for a detailed comparison of the timecards and calculations to the general ledger for each pay period to ensure that the information is being pulled correctly and that time is being properly charged to all federal grants. It is critical that time be properly charged to be in compliance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
The finding from the September 30, 2024 schedule of findings and questioned cost is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Federal Award 2024-001 Summary of Finding During our testing over payroll auditors noted that for three pay periods there were variances between the total calculated amount to be charged to the grant based on the timecards and the total actual amount charged. As a result. payroll charged to the major program was understated by $2,591 for the year ended September 30, 2024. Statement of Concurrence or Nonconcurrence Management agrees with the finding and will implement the following corrective action. Corrective Action Accokeek Foundation will implement an enhanced payroll reconciliation process by updating the Excel workbook formula to ensure the timecard grant allocations are correctly captured and reported. The accounting team will test the updated formula to verify its accuracy and effectiveness. They will monitor the effectiveness of this corrective action through quarterly reviews and ensure that any discrepancies identified are promptly corrected. The enhanced reconciliation process and training will be implemented by June 30, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on February 24, 2019 — management decision was due August 24, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 26, 2017 — management decision was due September 26, 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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