EIN: 592426414
UEI: LW4UMQ18XNX1
Audited by: JAMES MOORE & CO., P.L.
Oversight agency: 93 [Department of Health and Human Services]
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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 30, 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 September 30, 2026 (30 days from today).
What is a management decision? →During control testing over a major federal program, three instances were identified where payroll changes were not entered into the payroll system in a timely manner; however, the Organization subsequently processed appropriate retroactive adjustments. Cause: The Organization lacks procedures to ensure payroll changes are entered timely and reviewed for accuracy. Effect: Employees may not be compensated accurately or timely, and payroll expenses could be recorded in an incorrect period. Although corrections may be made, errors may not be identified or resolved in a timely manner. Recommendation: Management should implement procedures to ensure all approved payroll changes are entered timely into the payroll system and reviewed for accuracy.
Show full finding ▾Hide full finding ▴Finding 2025-004: Payroll Processing Controls Criteria: In accordance with 2 CFR §200.303, management is responsible for establishing and maintaining effective internal control over federal awards, including controls to ensure payroll transactions are processed accurately and timely. Condition: During control testing over a major federal program, three instances were identified where payroll changes were not entered into the payroll system in a timely manner; however, the Organization subsequently processed appropriate retroactive adjustments. Cause: The Organization lacks procedures to ensure payroll changes are entered timely and reviewed for accuracy. Effect: Employees may not be compensated accurately or timely, and payroll expenses could be recorded in an incorrect period. Although corrections may be made, errors may not be identified or resolved in a timely manner. Recommendation: Management should implement procedures to ensure all approved payroll changes are entered timely into the payroll system and reviewed for accuracy.
Finding 2025-004: Payroll Processing Control Condition: During control testing over a major federal program, three instances were identified where payroll changes were not entered into the payroll system in a timely manner; however, the Organization subsequently processed appropriate retroactive adjustments. Corrective Actions 1. Formalize and strengthen payroll change procedures Create written procedures requiring that all Personnel Action Notices be entered into the payroll system within two business days of approval. Require preparer and reviewer signoffs on each change, documenting both data entry and verification steps. Completion Target: June 30, 2026 2. Implement payroll change review controls Before each payroll run, generate and review a “personnel change report” listing all recent pay rate, position, or status updates. Review to confirm accuracy against approved PANs, with evidence of review retained (e.g., initials and date on report). Completion Target: June 30, 2026 3. Enhance communication between HR and Payroll Require HR to transmit all approved PANs electronically to Payroll within a defined timeframe. Maintain a centralized shared log tracking each PAN’s status (“submitted,” “entered,” “verified”) to prevent omissions. Completion Target: June 30, 2026 4. Provide staff training on new procedures Conduct joint training for HR and Payroll personnel on updated workflows, timeliness expectations, documentation standards, and verification requirements. Include refresher training annually or when procedures are updated. Completion Target: June 30, 2026 5. Implement monitoring and periodic internal review The Payroll Manager will perform quarterly reviews of sample PANs to confirm timely and accurate system entry. Any discrepancies will be corrected immediately and reported to the Finance Director/CFO. Ongoing, beginning July 1, 2026 Responsible Party: HR Manager and Payroll Manager, under oversight of the Finance Director/CFO Monitoring and Verification: Payroll change log maintained and reviewed monthly. Quarterly internal review results documented and retained for audit.
FAC accepted this audit on July 28, 2025 — management decision was due January 28, 2026.
FAC accepted this audit on August 28, 2024 — management decision was due February 28, 2025.
FAC accepted this audit on March 5, 2023 — management decision was due September 5, 2023.
FAC accepted this audit on January 24, 2022 — management decision was due July 24, 2022.
FAC accepted this audit on February 28, 2021 — management decision was due August 28, 2021.
FAC accepted this audit on February 3, 2020 — management decision was due August 3, 2020.
FAC accepted this audit on March 12, 2019 — management decision was due September 12, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
GSA_MIGRATION
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GSA_MIGRATION
2016-004
FAC accepted this audit on November 17, 2016 — management decision was due May 17, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
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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