EIN: 840412668
UEI: YEZEE8W5JKA3
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 4, 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 September 4, 2021 (1818 days ago).
What is a management decision? →The control to ensure time is worked, coded and charged within the period of performance ? supervisor review of timesheets ? did not detect an instance of time coded and charged to a project outside of the period of performance. Questioned costs: None Context: During our testing, we noted one instance of 40 transactions tested where a principal investigator charged 0.5 hours of salaried time to a project one day after the end of the period of performance of the project. After the exception was identified during the audit, the principal investigator noted that the time was actually worked one day before the end of the project?s period of performance and that it was miscoded on their timesheet to one day after the end of the period of performance. Cause: The control to ensure time is worked, coded and charged within the period of performance ? supervisor review of timesheets ? did not detect this instance of time coded and charged to the project outside of the period of performance. Effect: The inefficacy of the control to ensure time is worked, coded and charged within the period of performance ? supervisor review of timesheets ? could result in charges to projects outside of its related period of performance. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management reinforce the importance of its control to ensure time is worked, coded and charged within the period of performance with employees through on-going training. Further, we recommend that management consider implementing an automated system control that either prevents charges outside of the period of performance from being coded to projects, or detects and flags charges outside of the period of performance coded to projects for additional review and approval to ensure they are allowed to be coded and charged to the project. Views of responsible officials: There is no disagreement with this audit finding.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: In accordance with 2 CFR 200.77 and 2 CFR 200.309, a non-Federal entity may charge to a Federal award only allowable costs incurred during the period of performance. Condition: The control to ensure time is worked, coded and charged within the period of performance ? supervisor review of timesheets ? did not detect an instance of time coded and charged to a project outside of the period of performance. Questioned costs: None Context: During our testing, we noted one instance of 40 transactions tested where a principal investigator charged 0.5 hours of salaried time to a project one day after the end of the period of performance of the project. After the exception was identified during the audit, the principal investigator noted that the time was actually worked one day before the end of the project?s period of performance and that it was miscoded on their timesheet to one day after the end of the period of performance. Cause: The control to ensure time is worked, coded and charged within the period of performance ? supervisor review of timesheets ? did not detect this instance of time coded and charged to the project outside of the period of performance. Effect: The inefficacy of the control to ensure time is worked, coded and charged within the period of performance ? supervisor review of timesheets ? could result in charges to projects outside of its related period of performance. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management reinforce the importance of its control to ensure time is worked, coded and charged within the period of performance with employees through on-going training. Further, we recommend that management consider implementing an automated system control that either prevents charges outside of the period of performance from being coded to projects, or detects and flags charges outside of the period of performance coded to projects for additional review and approval to ensure they are allowed to be coded and charged to the project. Views of responsible officials: There is no disagreement with this audit finding.
2020-004 Period of Performance Recommendation: We recommend that management reinforce the importance of its control to ensure time is worked, coded and charged within the period of performance with employees through on-going training. Further, we recommend that management consider implementing an automated system control that either prevents charges outside of the period of performance from being coded to projects, or detects and flags charges outside of the period of performance coded to projects for additional review and approval to ensure they are allowed to be coded and charged to the project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding of the recording for the .5 hours recorded after the period of performance. We will reinforce that there is zero tolerance on any time to be recorded after the end date of the period of performance. Further, we will work on setting up post audit analysis to review during the year for potential issues. We also will explore how we can use lock-outs in the systems to prevent recording time after the end date of the period of performance. Name of the contact person responsible for corrective action: Erika Smith, CFO Planned completion date for corrective action plan: January 2021
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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