EIN: 540505888
UEI: GMEWALLBHAB5
Audited by: BDO USA, P.C.
Oversight agency: 45 [National Endowment for the Arts / National Endowment for the Humanities]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 26, 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 26, 2027 (144 days from today).
What is a management decision? →FAC accepted this audit on June 5, 2025 — management decision was due December 5, 2025.
During our testing of the allowability of expenses, we noted that the review and approval of personnel salaries charged to the program was not performed timely for the program. The review of personnel salaries charged to the program to determine if they are allowable is performed on an annual basis by the Program Executive Director. This review was performed during the audit after the Schedule of Expenditures of Federal Awards and expense population had been provided to the auditors. Out of the two control samples tested for the major program, one sample had a review that was not performed timely. Cause: Policies and procedures were not appropriately adhered to, resulting in time charged to the program not being reviewed and approved prior to the costs being charged to the federal program. In addition, there was a change in the program executive director near year end, resulting in the delay in the review performed. Effect or Potential Effect: The untimely review of payroll hours charged to the program could result in unallowable costs being charged to the program. Questioned Costs: None noted. Based on the testing performed by BDO, the payroll costs charged to the program were deemed to be accurate and allowable. Context: This is a condition identified per review of Colonial Williamsburg’s compliance with the allowability provisions of the Uniform Guidance. The prevalence of these findings is detailed in the condition section above. Samples were selected using a non-statistical method. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: The timely review of payroll costs charged to the grant is imperative to ensure that only allowable costs are charged to the grant. We recommend that Colonial Williamsburg ensure its policies and procedures are followed on a consistent basis. Views of Responsible Officials: Management agrees with this finding. The program director will review the payroll data quarterly to ensure that the costs are accurate and allowable and provide documented evidence of timely review to the Grant Officer.
Show full finding ▾Hide full finding ▴2024-001 Internal Control over Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Information on the Federal Program: Federal Agency: National Endowment for the Humanities ALN Number: 45.130 Promotion of the Humanities – Challenge Grants Federal Program: African American History Interpretation Endowment CZ-50176-08 Criteria: In accordance with §200.303 Internal Controls, a non-federal entity must (a) establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of the allowability of expenses, we noted that the review and approval of personnel salaries charged to the program was not performed timely for the program. The review of personnel salaries charged to the program to determine if they are allowable is performed on an annual basis by the Program Executive Director. This review was performed during the audit after the Schedule of Expenditures of Federal Awards and expense population had been provided to the auditors. Out of the two control samples tested for the major program, one sample had a review that was not performed timely. Cause: Policies and procedures were not appropriately adhered to, resulting in time charged to the program not being reviewed and approved prior to the costs being charged to the federal program. In addition, there was a change in the program executive director near year end, resulting in the delay in the review performed. Effect or Potential Effect: The untimely review of payroll hours charged to the program could result in unallowable costs being charged to the program. Questioned Costs: None noted. Based on the testing performed by BDO, the payroll costs charged to the program were deemed to be accurate and allowable. Context: This is a condition identified per review of Colonial Williamsburg’s compliance with the allowability provisions of the Uniform Guidance. The prevalence of these findings is detailed in the condition section above. Samples were selected using a non-statistical method. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: The timely review of payroll costs charged to the grant is imperative to ensure that only allowable costs are charged to the grant. We recommend that Colonial Williamsburg ensure its policies and procedures are followed on a consistent basis. Views of Responsible Officials: Management agrees with this finding. The program director will review the payroll data quarterly to ensure that the costs are accurate and allowable and provide documented evidence of timely review to the Grant Officer.
2024-001 – Internal Control over Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Management’s Corrective Action Plan: The program director will review the payroll data quarterly to ensure that the costs are accurate and allowable and provide documented evidence of timely review to the Grant Officer. Estimated Completion Date: June 30, 2025 Individual(s) Responsible for Corrective Action Plan: Ramona Vogel (Hill), Executive Director, Historic Area Interpretation & Operations, (757) 220-7762
FAC accepted this audit on May 14, 2024 — management decision was due November 14, 2024.
FAC accepted this audit on April 21, 2023 — management decision was due October 21, 2023.
FAC accepted this audit on May 4, 2022 — management decision was due November 4, 2022.
FAC accepted this audit on April 21, 2021 — management decision was due October 21, 2021.
FAC accepted this audit on April 27, 2020 — management decision was due October 27, 2020.
FAC accepted this audit on May 2, 2019 — management decision was due November 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 24, 2018 — management decision was due December 24, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 1, 2017 — management decision was due November 1, 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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