THEATRE UNDER THE STARS

EIN: 741621647

UEI: C86KKW618JM3

Data as of August 21, 2026

THEATRE UNDER THE STARS1 audit years2 findings
1
Audit Years
2
Total Findings
0
Repeat Findings

FY 2022-08-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 8, 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 July 8, 2025 (410 days ago).

What is a management decision? →
2022-003
Cost Allowability
MATERIAL WEAKNESS

Finding #2022-003 – Material Weakness. Applicable federal programs: All federal programs. Criteria: Allowable costs – same as finding #2022-002. Condition and context: Same as finding #2022-002. Cause: Same as finding #2022-002. Effect: Same as finding #2022-002. Questioned costs: Unknown. Recommendation: Same as finding #2022-002. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

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Full finding narrative

Finding #2022-003 – Material Weakness. Applicable federal programs: All federal programs. Criteria: Allowable costs – same as finding #2022-002. Condition and context: Same as finding #2022-002. Cause: Same as finding #2022-002. Effect: Same as finding #2022-002. Questioned costs: Unknown. Recommendation: Same as finding #2022-002. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding #2022-003 – Material Weakness. Applicable federal program: All federal programs. Condition and context: Same as finding #2022-002. Recommendation: Same as finding #2022-002. Planned corrective action: See finding #2022-002. Responsible officer: Hillary Hart, Executive Director. Estimated completion date: December 31, 2024.

About Allowable Costs / Cost Principles →
2022-004
Other

Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Criteria: Pursuant to Subpart F of the Uniform Guidance, recipients are required to submit the Federal reporting package documents no more than 30 days after the auditor submits its report or nine months after the final day of the audit period, whichever comes first. Cause: There was a lack of timeliness in closing the year-end financial records, which resulted in the delayed start and corresponding completion of the current year audit. TUTS failed to file the Single Audit reporting package by the required due date. Effect: TUTS could experience a potential interruption of funding due to inadequate reporting. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

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Full finding narrative

Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Criteria: Pursuant to Subpart F of the Uniform Guidance, recipients are required to submit the Federal reporting package documents no more than 30 days after the auditor submits its report or nine months after the final day of the audit period, whichever comes first. Cause: There was a lack of timeliness in closing the year-end financial records, which resulted in the delayed start and corresponding completion of the current year audit. TUTS failed to file the Single Audit reporting package by the required due date. Effect: TUTS could experience a potential interruption of funding due to inadequate reporting. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Planned corrective action: Policies and procedures will be implemented to facilitate timely completion of audit and submission of required reports. Responsible officer: Hillary Hart, Executive Director. Estimated completion date: December 31, 2024.

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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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