EIN: 752698316
UEI: GSA_MIGRATION
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 20, 2021. 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 December 20, 2021, which was (1705 days ago).
What is a management decision? →Applicable federal programs: All federal programs, Criteria: Pursuant to Subpart F of the Uniform Guidance, recipients that spend $750,000 or more in federal awards during the year are required to submit the Federal reporting package documents no more than 30 days after the auditor submits their report or nine months after the final day of the audit period, whichever comes first. Condition: NTACE did not submit their single audit report to the federal audit clearinghouse by the due date. NTACE was not aware of the filing requirement. Cause: 2019 was the first year NTACE exceeded this amount. They were not aware of the requirements. Effect: NTACE could experience a potential interruption of funding due to inadequate reporting. Recommendation: Implement policies and procedures to facilitate timely completion of the annual audit and submission of all required reports. Management?s Response: The board of directors and management are in the process of implementing internal processes to ensure future audit reports are timely submitted to government agencies. 2019 was the first year that we met the single audit requirement. Now that we are aware of the single audit and submission process, we will ensure future audits are completed on time. See corrective action plan.
Recommendation: Implement policies and procedures to facilitate timely completion of the annual audit and submission of all required reports. Corrective Action: The board of directors and management are in the process of implementing internal processes to ensure future audit reports are timely submitted to government agencies. 2019 was the first year that we met the single audit requirement. Now that we are aware of the single audit and submission process, we will ensure future audits are completed on time. Target Completion Date: September 2021 Responsible Contact Person: Leesa Nelson, Executive Director
Criteria: NTACE?s internal control policies require each employee and independent contractor to maintain a timesheet for each pay period, the timesheet is required to be approved by a supervisor and submitted to the executive director for final review and approval prior to payment. Condition: During allowable costs testing we noted that time sheets were not consistently maintained by employee or independent contractor and some timesheets did not include an authorized approval. Cause: NTACE did not require timesheets for leadership level employees, which does not comply with their internal control over compliance procedures. Lack of timesheet requirement, review and approval was due to oversight at the supervisor level and inadequate enforcement by management. Effect: NTACE?s reporting of grant time and effort is not fully documented, in accordance with internal control over compliance procedures. Recommendation: Management should ensure all timesheets are completed, approved and submitted before reimbursement requests for the period are initiated. Management?s Response: NTACE rolled out a new timesheet that tracks hours by grant and department. Each employee is required to maintain timesheets daily. Prior to payroll processing, timesheets are submitted to the immediate supervisor and executive director for review and approval. We also conducted training at each location for employees and independent contractors. See corrective action plan.
Recommendation: Management should ensure all timesheets are completed, approved and submitted before reimbursement requests for the period are initiated. Corrective Action: NTACE rolled out a new timesheet that tracks hours by grant and department. Each employee is required to maintain timesheets daily. Prior to payroll processing, timesheets are submitted to the immediate supervisor and executive director for review and approval. We also conducted training at each location for employees and independent contractors. Target Completion Date: June 2021 Responsible Contact Person: Leesa Nelson, Executive Director
Applicable federal programs: All federal programs Criteria: NTACE?s internal control procedures over compliance specify that all invoices be maintained and approved management. Condition: During allowable cost testing for grants, we noted 10 out of 25 disbursements that lacked evidence of management or supervisor approval. Cause: NTACE did not require approval on recurring invoices, which was not in accordance with their internal control policies. We also noted that invoices were not readily available but maintained in email or at other locations. Effect: NTACE?s reporting of grant expenses was not fully documented, in accordance with the internal control over compliance procedures. Recommendation: Management should ensure documentation of approval of all invoices are kept on file. Management?s Response: All vendor invoices are required to be submitted to the office administrator, approved by the location manager and the executive director prior to payment. After payment is made, the administrator attaches a copy of the approved bill, signed check or ACH authorization and files in the monthly reporting binder. See corrective action plan.
Recommendation: Management should ensure documentation of approval of all invoices are kept on file Corrective Action: All vendor invoices are required to be submitted to the office administrator, approved by the location manager and the executive director prior to payment. After payment is made, the administrator attaches a copy of the approved bill, signed check or ACH authorization and files in the monthly reporting binder. Responsible Contact Person: Leesa Nelson, Executive Director Target Completion Date: September 2021
Applicable federal programs: All federal programs Criteria: The Organization?s internal controls stipulate that documentation be maintained of employees? pay rates as approved by management and/or the board of directors. Condition: During allowable cost testing, two employees out of six tested did not have documentation of their approved pay-rate that agreed to the rate paid in the pay period selected for testing. Cause: NTACE did not have a standard procedure in place to document employee pay changes. Effect: NTACE?s reporting of employee wages is not fully documented in accordance with internal control over compliance. Recommendation: NTACE should maintain documentation of all approved employee pay-rates. Management?s Response: The Organization has since implemented the following compliance procedures with accompanying approval levels: When an employee is hired, terminated or receives a change to rate or salary, a personnel payroll action form is completed by their immediate supervisor or the executive director, signed by the employee and executive director and entered into the payroll system by the financial manager. After the financial manager enters into the payroll system, the completed form is filed in the personnel binder. See corrective action plan.
Recommendation: NTACE should maintain documentation of all approved employee pay-rates. Corrective Action: The Organization has since implemented the following compliance procedures with accompanying approval levels: When an employee is hired, terminated or receives a change to rate or salary, a personnel payroll action form is completed by their immediate supervisor or the executive director, signed by the employee and executive director and entered into the payroll system by the financial manager. After the financial manager enters into the payroll system, the completed form is filed in the personnel binder. Target Completion Date: June 2021 Responsible Contact Person: Leesa Nelson, Executive Director
Applicable federal programs: All federal programs Criteria: Amounts requested from grantor agencies should be supported by transactions from the general ledger that agree to the request for reimbursements. Additionally, shared costs should be allocated on a reasonable and consistent basis. Condition: An excel spreadsheet is prepared by the executive director that supports the amount of the request for reimbursement (RFR). Although we were able to trace most of the transactions listed on the RFR, it was time consuming and inefficient to determine if the cost was allowable and which budget category it applied to. Cause: NTACE had many correcting general journal entries within its general ledger system and did not track grant revenue and allowable costs by contract within the general ledger. This lead to the inability to pull the transactions from the general ledger to support the amount of the RFR. Effect: NTACE?s allowable expenses for the various government grants were higher than government grant revenue by contract. As such, no questioned costs arose. Recommendation: NTACE should set up each government grant as a project code within the general ledger system, code allowable expenses by budget category and allocate shared costs to the cost objectives benefitted. The appropriate expenditure transactions then can be pulled from the general ledger system each month to prepare the RFR reports. Management?s Response: Beginning immediately, NTACE will review all expenditures that support the RFR to ensure that all costs are allowable per the federal and state guidelines. NTACE will also review the current chart of accounts and grant agreements and update the chart of accounts to allow for accurate reporting of allowable costs by budget category and also by each grant contract. In addition to implementation of transaction-based processes all fiscal and programmatic data will be reconciled before reporting to any funder. See corrective action plan.
Recommendation: NTACE should set up each government grant as a project code within the general ledger system, code allowable expenses by budget category and allocate shared costs to the cost objectives benefitted. The appropriate expenditure transactions then can be pulled from the general ledger system each month to prepare the RFR reports. Management?s Response: Beginning immediately, NTACE will review all expenditures that support the RFR to ensure that all costs are allowable per the federal and state guidelines. NTACE will also review the current chart of accounts and grant agreements and update the chart of accounts to allow for accurate reporting of allowable costs by budget category and also by each grant contract. In addition to implementation of transaction-based processes all fiscal and programmatic data will be reconciled before reporting to any funder. Target Completion Date: September 2021 Responsible Contact Person: Leesa Nelson, Executive Director
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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