EIN: 581430183
UEI: YNC3N4K29TW7
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 29, 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 March 1, 2026 (176 days ago).
What is a management decision? →Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statues, regulation and conditions of the federal awards Condition and Context: Accounting tasks such as review and approval of expenditures applied to the grants play a key role in proving the accuracy of accounting data and information included in SEFA. During the audit, we noted various expenditures that did not have the proper approval by management prior to the charge being applied to the grant. Questioned Costs: None noted Effect: Costs could be charged to federal programs which are unallowed due to lack of review. Cause: The Organization experienced turnover in multiple positions in finance during the year which caused the review not to be consistent. By the end of 2024, the Organization had a formal process in place to ensure all expenditures were properly reviewed, however, we noted invoices in the early part of the year were not properly reviewed.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statues, regulation and conditions of the federal awards Condition and Context: Accounting tasks such as review and approval of expenditures applied to the grants play a key role in proving the accuracy of accounting data and information included in SEFA. During the audit, we noted various expenditures that did not have the proper approval by management prior to the charge being applied to the grant. Questioned Costs: None noted Effect: Costs could be charged to federal programs which are unallowed due to lack of review. Cause: The Organization experienced turnover in multiple positions in finance during the year which caused the review not to be consistent. By the end of 2024, the Organization had a formal process in place to ensure all expenditures were properly reviewed, however, we noted invoices in the early part of the year were not properly reviewed.
Management recognizes the critical nature of enhanced internal control over review and approval of grant expenditures, including segregation of duties from the individual responsible for executing, reviewing and approving the expenditure. During 2024, management implemented a system where the program manager approves the expenditure based on the program needs and allowable cost standards, with review and sign off of the payment voucher by the Controller and, where required, the CFO. Further, management has put detailed approvals into place on all account payable items through vouchers required to be signed off on by the requesting party, and the related manager, as well as the appropriate C-Suite party. On a weekly basis, accounts payable detail by invoice is reviewed by the CEO, COO and CFO, approving payments to be made during that specific week. Once communicated, changes are made, if necessary, and approval is given to the Controller to have payments made via check, ACH or credit card.
2023-003
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
During 2023, the Organization allocated payroll costs to grants based upon budgeted amounts/percentages submitted to the funding agency and did not have a system for ensuring that the estimates used produce reasonable approximations of the activity actually performed. Subsequent to year end, the Organization had employees complete a 2023 time and effort report. In multiple instances, we noted employees who had left the Organization and thus certain reports were not signed by the employees. We also noted instances of missing reports for employees. The 2023 time and effort reports did not accurately reflect what was charged to the grant during the year. Questioned Costs: Unknown Context: The amounts charged to the grant did not represent the actual time and was not tracked properly throughout the year. This resulted from the Organization no having a system of internal control that provided reasonable assurance that the charges are accurate, allowable, and properly allocated. Cause: The Organization was using budgeting amounts and did not have a system in place to charge accurate time. Effect: Inaccurate payroll costs may be charged to federal programs if the Organization does not have procedures in place to monitor and record employee time devoted to federal programs. Recommendation: Management should develop a process whereby payroll costs allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated, and support the distribution of the employee’s wages among specific activities or cost objectives if the employee works on more than one federal award. It is recommended that the Organization implement the time and effort certification reports at least quarterly or utilize timesheets within in payroll system to properly allocated to federal grants. If utilizing certification reports, ensure time and effort reporting charged to the grant is updated on regularly basis. Grantee Comment: Refer to the Correction Action Plan
Show full finding ▾Hide full finding ▴Criteria: Uniform Guidance section 200.430(h)(8)(i) indicates that the standards for documentation of personnel expenses are such that (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the nonfederal entity and(iii) Reasonably reflect the total activity for which the employee is compensated by the nonfederal entity, not exceeding 100% of compensated activities. Furthermore, subsection (viii) indicates: Budget estimates alone do not qualify as support for charges to federal awards, but may be used for interim accounting purposes, provided that: (A) The system for establishing the estimates produces reasonable approximations of the activity actually performed; (B) Significant changes in the corresponding work activity are identified and entered into the records in a timely manner and (C) The nonfederal entity’s system of internal controls includes processes to review after-the-fact interim charges made to a federal awards based on budget estimates. Condition: During 2023, the Organization allocated payroll costs to grants based upon budgeted amounts/percentages submitted to the funding agency and did not have a system for ensuring that the estimates used produce reasonable approximations of the activity actually performed. Subsequent to year end, the Organization had employees complete a 2023 time and effort report. In multiple instances, we noted employees who had left the Organization and thus certain reports were not signed by the employees. We also noted instances of missing reports for employees. The 2023 time and effort reports did not accurately reflect what was charged to the grant during the year. Questioned Costs: Unknown Context: The amounts charged to the grant did not represent the actual time and was not tracked properly throughout the year. This resulted from the Organization no having a system of internal control that provided reasonable assurance that the charges are accurate, allowable, and properly allocated. Cause: The Organization was using budgeting amounts and did not have a system in place to charge accurate time. Effect: Inaccurate payroll costs may be charged to federal programs if the Organization does not have procedures in place to monitor and record employee time devoted to federal programs. Recommendation: Management should develop a process whereby payroll costs allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated, and support the distribution of the employee’s wages among specific activities or cost objectives if the employee works on more than one federal award. It is recommended that the Organization implement the time and effort certification reports at least quarterly or utilize timesheets within in payroll system to properly allocated to federal grants. If utilizing certification reports, ensure time and effort reporting charged to the grant is updated on regularly basis. Grantee Comment: Refer to the Correction Action Plan
To address the deficiencies identified in the audit regarding payroll allocations, the Organization will utilize the services of Attain Partners, a professional services firm specializing in grants management. Attain Partners will assist the Organization with implementing procedures including the following Time and Effort Recording • Work with the CFO, COO, and CCO to revise the current T&E policies and procedures. • Work with Finance and HR to revise the current payroll allocation form to include all information needed to correctly record the T&E information in the HRIS and accounting system. • Work with Finance and HR to ensure the payroll allocation journal entries in the accounting system are correctly labeled, easily identifiable, and allocated correctly. • Work with HR to determine the correct reports needed to track employee allocations are designed correctly in the HRIS. 2. Effort Reports/Certifications • Work with the program leadership on the Time and Effort Certification process including individual and project certifications. • Assist the program leadership in reviewing the time charged to the grants per pay period and certifying that actual time and effort was charged and not budgeted time and effort. • Work with Finance and HR in comparing labor reports to any journal entry with the retro reference, to ensure there was a change and an allocation form completed. This manual process is needed as the current HRIS does not record retro changes.
2022-001
During our testing, we noted there was a lack of supporting documentation for certain expenses as well as a lack of review of invoices. Questioned Costs: Assistance Listing 93.958, Block Grants for Community Mental Health Services: $83,374. Assistance Listing 93.676, Unaccompanied Children Program: $70,990 Context: During our review of charges to the Block Grants for Community Mental Health Services program (Assistance Listing No. 93.958), we selected a sample of 60 expense transactions were tested for Activities Allowed or Unallowed, allowable Costs/cost Principles and 19 expense transactions totaling $83,374 did not have proper documentation to support the expense being charged to the grant whether it was a missing invoice, or the invoice did not support the grant purpose. . During our review of charges to the Unaccompanied Children Program (Assistance Listing number 93.676), we selected a sample of 60 expense transactions were tested for Activities Allowed or Unallowed, allowable Costs/cost Principles and 37 expense transaction did not have proper documentation to support the expense being charged to the grant whether it was a missing invoice, or the invoice did not support the grant purpose. Cause: There is not a formal process to ensure all expenditures are documented, maintained, and properly reviewed. The Organization experience turnover in multiple positions in finance during the year which caused the process for filing and maintaining documentation not to be consistent. Effect: For transactions related to federal grants, without the appropriate supporting documentation, charges may be disallowed. Recommendation: We recommend that management establish controls and implement policies to ensure that support is obtained and maintained for all expense transactions. Grantee Comment: Refer to the Correction Action Plan
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statues, regulations, and conditions of the federal award. Condition: During our testing, we noted there was a lack of supporting documentation for certain expenses as well as a lack of review of invoices. Questioned Costs: Assistance Listing 93.958, Block Grants for Community Mental Health Services: $83,374. Assistance Listing 93.676, Unaccompanied Children Program: $70,990 Context: During our review of charges to the Block Grants for Community Mental Health Services program (Assistance Listing No. 93.958), we selected a sample of 60 expense transactions were tested for Activities Allowed or Unallowed, allowable Costs/cost Principles and 19 expense transactions totaling $83,374 did not have proper documentation to support the expense being charged to the grant whether it was a missing invoice, or the invoice did not support the grant purpose. . During our review of charges to the Unaccompanied Children Program (Assistance Listing number 93.676), we selected a sample of 60 expense transactions were tested for Activities Allowed or Unallowed, allowable Costs/cost Principles and 37 expense transaction did not have proper documentation to support the expense being charged to the grant whether it was a missing invoice, or the invoice did not support the grant purpose. Cause: There is not a formal process to ensure all expenditures are documented, maintained, and properly reviewed. The Organization experience turnover in multiple positions in finance during the year which caused the process for filing and maintaining documentation not to be consistent. Effect: For transactions related to federal grants, without the appropriate supporting documentation, charges may be disallowed. Recommendation: We recommend that management establish controls and implement policies to ensure that support is obtained and maintained for all expense transactions. Grantee Comment: Refer to the Correction Action Plan
To address the deficiencies identified in the audit regarding allowable costs, the Organization has implemented the following procedures: 1. Procurement • A Procurement Manager was hired to lead the process for sourcing, negotiating terms and conditions, and purchasing items for the organization. • The Procurement Manager is responsible for inspecting goods as necessary and keeping records of all steps in the process. 2. Accounts Payable • Manual check request forms have been implemented; however, the Finance Department is exploring an electronic approval process through a third-party system that interfaces with Sage Intacct. • Invoices are approved by the appropriate program or administrative leader prior to submitting to Accounts Payable. • The appropriate program or administrative leader is responsible for ensuring the correct department, project, and general ledger codes are included on the check request. • The Sr. Accounts Payable Analyst is responsible for ensuring the check requests are completed with the pertinent information, entering invoices that have been approved and uploading the invoices and any additional supporting documentation into the Sage Intacct accounting system as an attachment.
2022-003
During our testing, we noted the Organization’s draw downs were more than the expenditures on the schedule of federal awards as well as the support provided from the general ledger. Questioned costs: $339,667 Context: During our testing, it was noted there was a lack of review or approval on the calculation to actual costs incurred. Cause: The Organization had significant turnover within the finance department and was operating with insufficient resources to manage the cash management process. Recommendation: We recommend the Organization implement a clear approval process and review for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This should involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the Organization enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, and meet its financial obligations. Grantee Comment: Refer to the Correction Action Plan
Show full finding ▾Hide full finding ▴Criteria: 2 CFR Part 200 Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of cash management. The Organization should have procedures in place to ensure the draw down of federal funds in a timely manner and proper documentation of approval should be maintained to support the draw of the funds. Condition: During our testing, we noted the Organization’s draw downs were more than the expenditures on the schedule of federal awards as well as the support provided from the general ledger. Questioned costs: $339,667 Context: During our testing, it was noted there was a lack of review or approval on the calculation to actual costs incurred. Cause: The Organization had significant turnover within the finance department and was operating with insufficient resources to manage the cash management process. Recommendation: We recommend the Organization implement a clear approval process and review for the drawing of federal funding. In addition, it is important to establish a clear process and timeline for performing draws. This should involve regular monitoring of expenditures, timely submission of draw requests, and efficient processing of those requests. By implementing an approval and a timely draw process, the Organization enhance internal controls, reduce the risk of fraud, and ensure the accuracy and integrity of the fund draw process, and can better manage its cash flow, and meet its financial obligations. Grantee Comment: Refer to the Correction Action Plan
The Organization secured Attain Partners, a professional services firm, to assist with grants management and reporting. Attain Partners reviewed the SEFA report, as well as the grantbudget, general ledger information, documentation, and drawdowns for the grant from the U.S. Department of Health and Human Services (CFDA 93.958) internally known as theSAMHSA R&R grant. They discovered that the budgets were submitted incorrectly, without requesting any indirect costs (IDC), which led to the grant being awarded without IDC. The FY23 draws totaled $2,094,362.95, while the FY23 expenditures recorded in the general ledger amounted to $1,754,696.48, excluding IDC, resulting in $339,667 in questioned costs. As the grant closed on 9/30/2023, the organization is unable to request reimbursement for the IDC. The Grants Management team will undertake a comprehensive revision of the existing policies and procedures and will develop new ones as needed. These policies and procedures will encompass the following processes to ensure proper levels of review and compliance with authorized drawdowns: • The Grants Management team will ensure grant budgets are submitted with the correct IDC and the award includes the IDC in the total amount. • The Grants Management team will ensure the IDC is calculated correctly and included in the drawdown amount. • The Grants Administrator and the Sr. Grants and Budget Analyst will reconcile the grant expenditures monthly to ensure the expenditures allocated to grants are documented, allowable and the drawdowns are equal to actual expenditures.
FAC accepted this audit on May 30, 2023 — management decision was due November 30, 2023.
The Organization is allocating payroll costs to grants based upon budgeted amounts/percentages submitted to the funding agency and does not currently have a system for ensuring that the estimates used produce reasonable approximations of the activity actually performed. Questioned Costs: Unknown Context: This condition occurred in all 60 payroll transactions selected for testing, and represented six different employees. Cause: The Organization has a tracking system in place to monitor the wages by employee charged to federal grants to avoid over-allocation of individual employee wages per the grant budget, but this tracking system does not contain a process for identifying and allocating wages based on submitted time records.Effect: Inaccurate payroll costs may be charged to federal programs if the Organization does not have procedures in place to monitor and record employee time devoted to federal programs. Recommendation: Management should develop a process whereby payroll costs allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated, and support the distribution of the employee?s wages among specific activities or cost objectives if the employee works on more than one federal award.
Show full finding ▾Hide full finding ▴Finding 2022-001 ? Allowable Costs/Cost Principles (Allocation of Payroll) Federal Agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Award Period: 09/30/2021 ? 09/29/2023 Type of Finding: Compliance and material weakness in internal control over compliance Criteria: Uniform Guidance section 200.430(h)(8)(i) indicates that the standards for documentation of personnel expenses are such that (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the nonfederal entity and(iii) Reasonably reflect the total activity for which the employee is compensated by the nonfederal entity, not exceeding 100% of compensated activities. Furthermore, subsection (viii) indicates: Budget estimates alone do not qualify as support for charges to federal awards, but may be used for interim accounting purposes, provided that: (A) The system for establishing the estimates produces reasonable approximations of the activity actually performed; (B) Significant changes in the corresponding work activity are identified and entered into the records in a timely manner and (C) The nonfederal entity?s system of internal controls includes processes to review after-the-fact interim charges made to a federal awards based on budget estimates. Condition: The Organization is allocating payroll costs to grants based upon budgeted amounts/percentages submitted to the funding agency and does not currently have a system for ensuring that the estimates used produce reasonable approximations of the activity actually performed. Questioned Costs: Unknown Context: This condition occurred in all 60 payroll transactions selected for testing, and represented six different employees. Cause: The Organization has a tracking system in place to monitor the wages by employee charged to federal grants to avoid over-allocation of individual employee wages per the grant budget, but this tracking system does not contain a process for identifying and allocating wages based on submitted time records.Effect: Inaccurate payroll costs may be charged to federal programs if the Organization does not have procedures in place to monitor and record employee time devoted to federal programs. Recommendation: Management should develop a process whereby payroll costs allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated, and support the distribution of the employee?s wages among specific activities or cost objectives if the employee works on more than one federal award.
Finding 2022-001 ? Allowable Costs/Cost Principles (Allocation of Payroll) Type of Finding: Compliance and material weakness in internal control over compliance Corrective Action Plan: The Organization is in the process of implementing procedures around time and effort reporting with federal grants. The new process will include a formal written policy for time and effort reporting across all federal grants that will provide the required documentation that federal funds were charged only for time actually worked. The Organization will be implementing a time and effort certification process that will be completed on a quarterly basis. It will be included in our documented policies and procedures and will be completed for all employees charging time to federal grants The certifications will be signed by the employee and the supervisor.
The Organization?s ETA-9130 were submitted through the on-line portal, however, the certifying official was a member of management who had left the Organization prior to 2022. Context: This condition occurred in all quarterly reports submitted during 2022. Cause: As noted in the Financial Reporting Resources provided by the Department of Labor, states that Grant recipients that will be submitting/certifying ETA-9130 financial reports on behalf of their organization, should log in to the on-line portal (Payment Management System) and update the permissions to request access to the ETA-9130 financial reporting form. In addition, we noted the individual submitting the report, gathers the information, completes the ETA-9130 and submits for filing. There is no review completed of the ETA-9130 by any other individual before submission. Effect: Improper information could be submitted to the federal agency. The certifying official, is certifying that the report is true, complete and accurate and in accordance with U.S. Code Title 18, Section 1001 and Title 31, Sections 3729-3730 and 3801-3812. As the individual was not with the Organization at the time the reports were submitted, there is not proper representation from the Organization on compliance.Recommendation: Management should develop a process of internal controls over submission of the ETA-9130. We recommend a review of the financial reports by a member of management before submission. We also recommend the Organization review its permissions in the Payment Management System to ensure the proper individual have access and permissions to submit reports.
Show full finding ▾Hide full finding ▴Finding 2022-002 ? Reporting Federal Agency: U.S. Department of Labor Employment and Training Administration Federal program title: YouthBuild Assistance Listing Number: 17.274 Award Period: 01/01/2020 ? 03/31/2023 Type of Finding: Compliance and material weakness in internal control over compliance Criteria: According to grant document and the Department of Labor reporting guidelines, the quarterly financial reports, form ETA-9130 are to be submitted 45 calendar days after the quarter end and certified by an authorized certifying official. Condition: The Organization?s ETA-9130 were submitted through the on-line portal, however, the certifying official was a member of management who had left the Organization prior to 2022. Context: This condition occurred in all quarterly reports submitted during 2022. Cause: As noted in the Financial Reporting Resources provided by the Department of Labor, states that Grant recipients that will be submitting/certifying ETA-9130 financial reports on behalf of their organization, should log in to the on-line portal (Payment Management System) and update the permissions to request access to the ETA-9130 financial reporting form. In addition, we noted the individual submitting the report, gathers the information, completes the ETA-9130 and submits for filing. There is no review completed of the ETA-9130 by any other individual before submission. Effect: Improper information could be submitted to the federal agency. The certifying official, is certifying that the report is true, complete and accurate and in accordance with U.S. Code Title 18, Section 1001 and Title 31, Sections 3729-3730 and 3801-3812. As the individual was not with the Organization at the time the reports were submitted, there is not proper representation from the Organization on compliance.Recommendation: Management should develop a process of internal controls over submission of the ETA-9130. We recommend a review of the financial reports by a member of management before submission. We also recommend the Organization review its permissions in the Payment Management System to ensure the proper individual have access and permissions to submit reports.
Finding 2022-002 ? Reporting Type of Finding: Compliance and material weakness in internal control over compliance Corrective Action Plan: This process has already been corrected and the certification for ETA-9130 has been updated to an employee who can certify on behalf of the Organization. These reports are prepared by accounting and will be reviewed and certified by the program director.
During our review of charges to the Block Grants for Community Mental Health Services program, many charges were incurred on employees? credit cards. The Organization?s credit card process does not have a formal approval process of the charges by the program director prior to being charged to the grant. Charges are to be sent to the program director for review to ensure they are allowable under the grant but the process was not completed consistently. In addition, all credit card receipts are sent to accounting for processing and there is no indication of approval before being charged to the grant or being processed for payment. During our review of charges for the YouthBuild program, we noted expenditures that did not have documentation of proper approval. Context: For the Block Grants for Community Mental Health Services, 42 out of the sample of 60 were relating to credit card charges that did not have documented approvals. For the YouthBuild program, we noted 6 out of the sample of 22 that did not have documentation of proper approval. 5 out of the 6 related to a signed memorandum of understanding with one vendor, however, the individual invoices were not approved.Cause: There is not a formal process to ensure all expenditures are appropriated documented and approved. Effect: For transactions related to federal grants, without the appropriate supporting documentation, charges may be disallowed. Recommendation: We recommend that management establish controls and implement policies to ensure that support is obtained and maintained for all expense transactions.
Show full finding ▾Hide full finding ▴Finding 2022-003 ? Approval of Invoices Federal Agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Award Period: 09/30/2021 ? 09/29/2023 and Federal Agency: U.S. Department of Labor Employment and Training Administration Federal program title: YouthBuild Assistance Listing Number: 17.274 Award Period: 01/01/2020 ? 03/31/2023 Type of Finding: Material Weakness in internal control over compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statues, regulations, and conditions of the federal award. Condition: During our review of charges to the Block Grants for Community Mental Health Services program, many charges were incurred on employees? credit cards. The Organization?s credit card process does not have a formal approval process of the charges by the program director prior to being charged to the grant. Charges are to be sent to the program director for review to ensure they are allowable under the grant but the process was not completed consistently. In addition, all credit card receipts are sent to accounting for processing and there is no indication of approval before being charged to the grant or being processed for payment. During our review of charges for the YouthBuild program, we noted expenditures that did not have documentation of proper approval. Context: For the Block Grants for Community Mental Health Services, 42 out of the sample of 60 were relating to credit card charges that did not have documented approvals. For the YouthBuild program, we noted 6 out of the sample of 22 that did not have documentation of proper approval. 5 out of the 6 related to a signed memorandum of understanding with one vendor, however, the individual invoices were not approved.Cause: There is not a formal process to ensure all expenditures are appropriated documented and approved. Effect: For transactions related to federal grants, without the appropriate supporting documentation, charges may be disallowed. Recommendation: We recommend that management establish controls and implement policies to ensure that support is obtained and maintained for all expense transactions.
Finding 2022-003 ? Approval of Invoices Type of Finding: Material Weakness in internal control over compliance Corrective Action Plan: The Organization is already in the process of reviewing its policy surrounding the review process for invoices. The Organization will be implementing an approval sheet for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified the expense has gone through the proper approval channels.
FAC accepted this audit on June 4, 2019 — management decision was due December 4, 2019.
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