EIN: 800790222
UEI: RXDQXP9JJCA9
Audited by: Sutton Frost Cary LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 13, 2024. 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 13, 2025 (445 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on December 6, 2022 — management decision was due June 6, 2023.
FAC accepted this audit on January 19, 2022 — management decision was due July 19, 2022.
During allowable cost testing for this grant, one out of eleven employee payroll registers did not agree to the approved employee pay rate on file. Cause: Management has determined that this was a one-time error by the payroll processing service. Effect: The grant was overcharged by an immaterial amount. Questioned costs: None Recommendation: Payroll registers should be reviewed in detail by management to ensure pay rates agree to approved pay rates on file.
Show full finding ▾Hide full finding ▴Criteria: Payroll costs charged to the grant should be supported by management approved pay rates. Condition: During allowable cost testing for this grant, one out of eleven employee payroll registers did not agree to the approved employee pay rate on file. Cause: Management has determined that this was a one-time error by the payroll processing service. Effect: The grant was overcharged by an immaterial amount. Questioned costs: None Recommendation: Payroll registers should be reviewed in detail by management to ensure pay rates agree to approved pay rates on file.
In response to finding 2021-001 Allowable Cost, Management acknowledges this one-time error by the payroll processor. We have since changed payroll processors and are thoroughly assessing the payroll function and its relevant controls. We have identified a need to add a level of financial review to the payroll during periods of significant change at a minimum. This shift will allow future payrolls to be reviewed by someone with the requisite payroll knowledge to identify and prompt correction of such errors before payment. We are currently exploring retooling our Finance department structure to accommodate this role and seeking additional training for the applicable staff. Antoinette Mims, Director of Finance, will be responsible for implementing this corrective action plan and the anticipated timeline to complete the plan is 06/30/2022.
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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