EIN: 856000183
UEI: UMMAZRKL7BC7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 15, 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 September 15, 2024 (710 days ago).
What is a management decision? →During our testing of payroll disbursements, we noted the following: In 22 of 40 allowable payroll disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $96,844. In 22 of 40 allowable payroll disbursements tested, the hourly rate per the payroll register did not tie to the employee contract or personnel action form on file. The amounts on the payroll register were more that the amount per the employee contract or personnel action form for a total of $13,544. During our testing of general disbursements, we noted the following: In 5 of 40 allowable general disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $517. In 2 of 40 items tested, approval form was missing signature indicating no proper approval for a total of $363.
Show full finding ▾Hide full finding ▴During our testing of payroll disbursements, we noted the following: In 22 of 40 allowable payroll disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $96,844. In 22 of 40 allowable payroll disbursements tested, the hourly rate per the payroll register did not tie to the employee contract or personnel action form on file. The amounts on the payroll register were more that the amount per the employee contract or personnel action form for a total of $13,544. During our testing of general disbursements, we noted the following: In 5 of 40 allowable general disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $517. In 2 of 40 items tested, approval form was missing signature indicating no proper approval for a total of $363.
A policy and procedure regarding cash disbursements was written and presented to the Executive Director and the management team in June 2023. NICOA implemented controls and procedures recommended by the auditors. The policy was revised, and a copy of the policy was provided to the auditors. Controls have been implemented and improvements made in the handling of disbursements. NICOA is working on correcting the problem even further and making sure to have tied internal controls. A Financial Director was hired in May 2023, immediately realized that there were problems with internal controls and made management aware that there was internal control problems; NICOA has implemented some recommendations. Under the Acting Executive Director, action on the recommendations has been implemented effective immediately. New accounting and credit card policies were implemented on July 1, 2023, addressing Internal controls.
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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