EIN: 540885291
UEI: NJ27AX8K8M74
Audited by: 541149263
Oversight agency: 93 [Department of Health and Human Services]
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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 February 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 August 16, 2026 (19 days ago).
What is a management decision? →FAC accepted this audit on January 20, 2025 — management decision was due July 20, 2025.
During our testing of allowable activities we noted the total amount per draw (requested amount) exceeded the budget by $27,009 in reimbursement requests. In addition, one employee's salary was calculated for reimbursement at a rate of 25% instead of the 20% approved in the budget ($4,371 difference).Cause: The overall budget was not compared to the individual cost categories specified in the budget throughout the year allowing the amounts to exceed the allowed costs. Effect or potential effect: The School’s spending allocations are not in compliance with the budget. Questioned costs: Total amounts exceeding the budget were $27,009 in reimbursement requests. Total reimbursement in excess of allowed salary was $4,371. Total questioned costs are $31,380. Context: When comparing the allowed expenses to the budget the auditors noted additional spending in excess of the allowed cost categories. Recommendation: We recommend the budget be reviewed during each draw request to ensure overspending does not occur. Views of responsible officials: Management acknowledges the audit finding related to exceeding budgeted amounts for specific allowable activities. We understand the importance of adhering strictly to approved budgets and appreciate the auditor's insights for improving our internal controls.
Show full finding ▾Hide full finding ▴Criteria: Compliance requirement A. Activities Allowed or Unallowed applies to this finding. Condition: During our testing of allowable activities we noted the total amount per draw (requested amount) exceeded the budget by $27,009 in reimbursement requests. In addition, one employee's salary was calculated for reimbursement at a rate of 25% instead of the 20% approved in the budget ($4,371 difference).Cause: The overall budget was not compared to the individual cost categories specified in the budget throughout the year allowing the amounts to exceed the allowed costs. Effect or potential effect: The School’s spending allocations are not in compliance with the budget. Questioned costs: Total amounts exceeding the budget were $27,009 in reimbursement requests. Total reimbursement in excess of allowed salary was $4,371. Total questioned costs are $31,380. Context: When comparing the allowed expenses to the budget the auditors noted additional spending in excess of the allowed cost categories. Recommendation: We recommend the budget be reviewed during each draw request to ensure overspending does not occur. Views of responsible officials: Management acknowledges the audit finding related to exceeding budgeted amounts for specific allowable activities. We understand the importance of adhering strictly to approved budgets and appreciate the auditor's insights for improving our internal controls.
Management's Perspective Management acknowledges the audit finding related to exceeding budgeted amounts for specific allowable activities. We understand the importance of adhering strictly to approved budgets and appreciate the auditor's insights for improving our internal controls. The discrepancy noted in the draw requests and employee salary reimbursement rate was unintentional and stemmed from insufficient monitoring of budget allocations and across specific cost categories. Overall for the grant we were $671,675.96 favorable to the total budget, but are committed to rectifying this issue promptly to ensure compliance with all applicable requirements by line item. Corrective Action Plan 1. Root Cause Analysis: The primary cause of this issue was the absence of a robust process for comparing expenditures to individual cost categories in the approved budget. 2. Policy and Procedure Enhancements: o Budget Monitoring: A formal procedure will be implemented to review the budget allocations for each cost category prior to submitting any draw requests. This will include a reconciliation process to verify expenditures align with approved amounts. o Approval Process: Draw requests will now require a secondary review by individual cost categories by the Chief Financial Officer to ensure compliance with budgeted amounts. 3. Employee Reimbursement Accuracy: o We will update the reimbursement calculation process to ensure all employee salaries are reimbursed at the approved rates. This will involve cross-checking position with the budget during each draw request. 4. Training: o Staff involved in grant management and budget monitoring will be provided training on allowable activities, cost category monitoring, and budget compliance by January 15, 2025. 5. Oversight and Accountability: o A quarterly internal audit will be conducted to review draw requests and salary reimbursement calculations to identify any discrepancies early. 6. Immediate Actions Taken: o The overdrawn amounts ($27,009) and salary discrepancy ($4,371) have been identified. Management is working to rectify these errors and will address any necessary repayments or budget amendments with the grantor.Timeline for Implementation All corrective actions will be fully implemented by 1/31/2025. Progress will be reported to the Board of Directors as needed. Contact Information For further questions or additional clarification, please contact: Robbie Marchant Chief Financial Officer 540-888-3456 marchant@trschool.org Management remains committed to maintaining compliance with grant requirements and implementing procedures to prevent recurrence of this issue.
FAC accepted this audit on February 23, 2024 — management decision was due August 23, 2024.
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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