EIN: 742786094
UEI: T4T8AHYNF9V3
Audited by: RSM US LLP
Oversight agency: 12 [Department of Defense]
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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 December 15, 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 June 15, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on July 22, 2026 — management decision was due January 22, 2027.
FAC accepted this audit on November 12, 2024 — management decision was due May 12, 2025.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on November 16, 2021 — management decision was due May 16, 2022.
FAC accepted this audit on November 1, 2020 — management decision was due May 1, 2021.
FAC accepted this audit on October 27, 2019 — management decision was due April 27, 2020.
Finding 2019-001: Failure to obtain a single audit prior to fiscal year 2019 Type of finding: Noncompliance Criteria: 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.501 states "A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part." Under 2 CFR 200, section 200.38 defines federal awards to include cost-reimbursement contracts under the Federal Acquisition Regulations that a non-federal entity receives directly from a federal awarding agency?. Condition/Context: The Organization has federal cost-reimbursable contracts that were awarded on October 1, 2017, that meet the single audit requirement. However, management failed to understand the requirements of the Uniform Guidance and did not obtain a single audit in previous years. Cause: Lack of understanding by the Organization?s management of the requirements of the Uniform Guidance. Effect: The Organization was not in compliance with the single audit requirement. Recommendation: Management should monitor new contracts to ensure that contracts subject to the Uniform Guidance audit requirements are identified timely. Views of responsible officials: See accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-001: Failure to obtain a single audit prior to fiscal year 2019 Type of finding: Noncompliance Criteria: 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.501 states "A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part." Under 2 CFR 200, section 200.38 defines federal awards to include cost-reimbursement contracts under the Federal Acquisition Regulations that a non-federal entity receives directly from a federal awarding agency?. Condition/Context: The Organization has federal cost-reimbursable contracts that were awarded on October 1, 2017, that meet the single audit requirement. However, management failed to understand the requirements of the Uniform Guidance and did not obtain a single audit in previous years. Cause: Lack of understanding by the Organization?s management of the requirements of the Uniform Guidance. Effect: The Organization was not in compliance with the single audit requirement. Recommendation: Management should monitor new contracts to ensure that contracts subject to the Uniform Guidance audit requirements are identified timely. Views of responsible officials: See accompanying corrective action plan.
Finding # 2019-001 and 2019-003: Failure to obtain a single audit prior to fiscal year 2019 Type of Finding: Noncompliance Responsible Person: Mark Jones, CFO, PCSI Implementation Date: Estimated completion date of October 31, 2019 Views of responsible officials and planned corrective actions PCSI agrees with the recommendation. PCSI has been very quick to respond to this requirement when made aware of the requirement. PCSI is already engaged with our CPA firm and is nearing completion of the single audit. Estimated 3rd party single audit completion is 31 October 2019.
Finding 2019-002: Failure to timely submit adjustment vouchers to reflect final indirect rates Fort Sill Contracts: W9124L-17-C-0005 and W9124J-11-F-0026 Federal agency: U.S. Department of Defense Type of finding: Material weakness in internal control and instance of noncompliance Criteria: Per review of the contract, the contract includes it references to Federal Acquisition Regulation (FAR) 52.216-7, Allowable Cost and Payment, section 52.216-7(e) which states that billing rates are ?subject to adjustment when the final rates are established.? Furthermore, FAR 52.216-7(d)(2)(v) states, ?The contractor shall update the billings on all contracts to reflect the final settled rates and update the schedule of cumulative direct and indirect costs claimed and billed, as required by paragraph (d)(2)(iii)(I) of this section, within 60 days after settlement of final indirect cost rates.? Condition/Context: The Organization did not submit adjustment vouchers after each year?s indirect rates and costs have been settled. Cause: The Organization was unaware of the FAR requirement to submit adjustment vouchers after each year?s indirect rates and costs have been settled. Effect: The Organization is not in compliance with FAR 52.216-7. Questioned costs: $0 Repeat finding: No Recommendation: Management should provide additional training to individuals working directly with these contracts and FAR requirements and ensure it is compliant with contract requirements. Views of responsible officials: See accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-002: Failure to timely submit adjustment vouchers to reflect final indirect rates Fort Sill Contracts: W9124L-17-C-0005 and W9124J-11-F-0026 Federal agency: U.S. Department of Defense Type of finding: Material weakness in internal control and instance of noncompliance Criteria: Per review of the contract, the contract includes it references to Federal Acquisition Regulation (FAR) 52.216-7, Allowable Cost and Payment, section 52.216-7(e) which states that billing rates are ?subject to adjustment when the final rates are established.? Furthermore, FAR 52.216-7(d)(2)(v) states, ?The contractor shall update the billings on all contracts to reflect the final settled rates and update the schedule of cumulative direct and indirect costs claimed and billed, as required by paragraph (d)(2)(iii)(I) of this section, within 60 days after settlement of final indirect cost rates.? Condition/Context: The Organization did not submit adjustment vouchers after each year?s indirect rates and costs have been settled. Cause: The Organization was unaware of the FAR requirement to submit adjustment vouchers after each year?s indirect rates and costs have been settled. Effect: The Organization is not in compliance with FAR 52.216-7. Questioned costs: $0 Repeat finding: No Recommendation: Management should provide additional training to individuals working directly with these contracts and FAR requirements and ensure it is compliant with contract requirements. Views of responsible officials: See accompanying corrective action plan.
Finding # 2019-002: Failure to timely submit adjustment vouchers to reflect final indirect rates Type of Finding: Material Weakness in internal control and instance of noncompliance Responsible Person: Mark Jones, CFO, PCSI Implementation Date: Estimated completion date of 12/31/19. Views of responsible officials and planned corrective actions PCSI agrees with the recommendation. PCSI has begun the analysis for the adjustment voucher for Ft. Sill DPW for the period ending September 2016. Prior to submittal in iRAPT, PCSI will review our process/procedure for the adjustment voucher and the content of the adjustment voucher supporting documentation with DCAA. PCSI will then use that same process/procedure for the adjustment voucher on other flexibly priced contracts, if any.
Finding 2019-003: Failure to obtain a Single Audit prior to FY2019 Fort Sill Contracts: W9124L-17-C-0005 and W9124J-11-F-0026 Federal agency: U.S. Department of Defense Type of finding: Instance of noncompliance See finding 2019-001 in Section II Repeat finding: No
Show full finding ▾Hide full finding ▴Finding 2019-003: Failure to obtain a Single Audit prior to FY2019 Fort Sill Contracts: W9124L-17-C-0005 and W9124J-11-F-0026 Federal agency: U.S. Department of Defense Type of finding: Instance of noncompliance See finding 2019-001 in Section II Repeat finding: No
Finding # 2019-001 and 2019-003: Failure to obtain a single audit prior to fiscal year 2019 Type of Finding: Noncompliance Responsible Person: Mark Jones, CFO, PCSI Implementation Date: Estimated completion date of October 31, 2019 Views of responsible officials and planned corrective actions PCSI agrees with the recommendation. PCSI has been very quick to respond to this requirement when made aware of the requirement. PCSI is already engaged with our CPA firm and is nearing completion of the single audit. Estimated 3rd party single audit completion is 31 October 2019.
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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