EIN: 850303750
UEI: H8R1N6B8G7D8
Audited by: CARR, RIGGS, & INGRAM, LLC
Oversight agency: 59 [Small Business Administration]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 15, 2023. 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 15, 2023 (1087 days ago).
What is a management decision? →The timesheets for the Executive Director or Associate Director were not approved by the Board President for pay periods ending April 7, 2022 through present. Criteria: CFR 200.303 requires a non-Federal entity to Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ``Standards for Internal Control in the Federal Government?? issued by the Comptroller General of the United States and the ``Internal Control Integrated Framework??, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned costs: None Effect: Payroll may be charged to the grant in error without supervisory review of timesheets. Cause: The Organization is not implementing appropriate policies and procedures to establish and maintain effective internal controls under the grant to insure compliance. Auditor's Recommendation: The auditor recommends that the Organization re-evaluate their policies and procedures to ensure that internal controls are designed and implemented to ensure compliance with grant requirements. View of Responsible Officials: The Organization concurs with all of CRI?s findings and recommendations for improvement. The Organization will work to strengthen its processes as noted in the corrective action plan
Show full finding ▾Hide full finding ▴Federal Program Information: Funding Agency: U. S. Small Business Administration Title: Shuttered Venue Operators Grant CFDA Number: 59.075 Federal Award Identification number SBAHQ21SV008985 Pass Through Entity: N/A Award Year: 2022 Condition: The timesheets for the Executive Director or Associate Director were not approved by the Board President for pay periods ending April 7, 2022 through present. Criteria: CFR 200.303 requires a non-Federal entity to Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ``Standards for Internal Control in the Federal Government?? issued by the Comptroller General of the United States and the ``Internal Control Integrated Framework??, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned costs: None Effect: Payroll may be charged to the grant in error without supervisory review of timesheets. Cause: The Organization is not implementing appropriate policies and procedures to establish and maintain effective internal controls under the grant to insure compliance. Auditor's Recommendation: The auditor recommends that the Organization re-evaluate their policies and procedures to ensure that internal controls are designed and implemented to ensure compliance with grant requirements. View of Responsible Officials: The Organization concurs with all of CRI?s findings and recommendations for improvement. The Organization will work to strengthen its processes as noted in the corrective action plan
Corrective Action Plan: North Fourth Art Center will incorporate and communicate to Board President changes to our policy and procedures to ensure additional controls are established in regards to grant requirements. These internal controls will require that Board President reviewed and approve timesheets of Executive Director or Associate Director (when Executive Director is not in the Office Associate Director is in charge) in timelier manner. Board President will sign Executive Director?s timesheets every two months. When Associate Director is Acting Director, Acting Director?s timesheets will be signed within two weeks of her time as acting Executive Director. Responsible Official: Executive Director, Marjerie Neset Timeline for Implementation: Effective January 2023
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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