EIN: 751251339
UEI: GSA_MIGRATION
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 2020. 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 November 5, 2020 (2121 days ago).
What is a management decision? →During allowable cost testing, 2 out of 25 timesheets tested were not recorded properly in the general ledger. This resulted in one instance of an employee?s time being overcharged to the grant and one instance of an employee?s time being undercharged to the grant, with the net effect of the errors undercharged to the grant. Cause: According to management, one of the errors was caused due to an inadvertent typing error into the general ledger. The other error was caused due to salary not being properly documented during the allocation process. Questioned Costs: None Effect: The Organization?s reporting of grant time and effort is not accurate, and therefore, not in accordance with the internal control over compliance procedures. Recommendation: Management should ensure all salary expense coded in the general ledger for the grant agrees to the timesheet allocations. Management?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: The Organization?s internal control procedures over compliance specify that salary expense should be allocated and charged to the grant based on time spent on the grant as notated on timesheets. Condition: During allowable cost testing, 2 out of 25 timesheets tested were not recorded properly in the general ledger. This resulted in one instance of an employee?s time being overcharged to the grant and one instance of an employee?s time being undercharged to the grant, with the net effect of the errors undercharged to the grant. Cause: According to management, one of the errors was caused due to an inadvertent typing error into the general ledger. The other error was caused due to salary not being properly documented during the allocation process. Questioned Costs: None Effect: The Organization?s reporting of grant time and effort is not accurate, and therefore, not in accordance with the internal control over compliance procedures. Recommendation: Management should ensure all salary expense coded in the general ledger for the grant agrees to the timesheet allocations. Management?s Response: See corrective action plan.
Management?s Response for Finding No. 2019-001 Response: The Organization concurs with Finding 2019-001. The Organization has implemented internal control procedures to ensure that salary expense is accurately coded in the general ledger and agrees to the timesheet allocations. Sixty and Better is currently addressing this issue by introducing an additional step in the payroll process to ensure all allocations are reviewed, verified and approved by management prior to postings being made in the General Ledger. The CFO is the contact official responsible for the above corrective action plan. Corrective Action: Corrective action measures for Finding No. 2019-001 is currently in place and effective February 28, 2020 and are ongoing.
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