EIN: 860481748
UEI: C1D8Y5JLE237
Audited by: Fester & Chapman, PLLC
Oversight agency: 16 [Department of Justice]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 2026. 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 19, 2026 (20 days from today).
What is a management decision? →FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
FAC accepted this audit on October 30, 2021 — management decision was due April 30, 2022.
Condition and context?For 1 out of 25 payroll transactions that we tested, one employee paid with Federal funding was not paid the rate approved by the Executive Director. Criteria?The Uniform Guidance requires that "charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed...and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated." The charges must also "be incorporated into the official records of the non-Federal entity." Effect?The Organization risks paying incorrect amounts for hours worked, which could potentially result in inappropriate use of Federal funds. We were unable to determine whether other employees outside of our sample were paid the correct rates. Cause?Unknown. Recommendation?To help ensure that the Organization complies with the requirements for allowable costs for Federal funding under the Uniform Guidance, the Organization should perform routine internal audits to reconcile employee rates paid per the payroll registers to offer letters maintained in personnel records. The Organization?s responsible official's views and planned corrective action is included in the corrective action plan at the end of this report.
Show full finding ▾Hide full finding ▴Condition and context?For 1 out of 25 payroll transactions that we tested, one employee paid with Federal funding was not paid the rate approved by the Executive Director. Criteria?The Uniform Guidance requires that "charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed...and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated." The charges must also "be incorporated into the official records of the non-Federal entity." Effect?The Organization risks paying incorrect amounts for hours worked, which could potentially result in inappropriate use of Federal funds. We were unable to determine whether other employees outside of our sample were paid the correct rates. Cause?Unknown. Recommendation?To help ensure that the Organization complies with the requirements for allowable costs for Federal funding under the Uniform Guidance, the Organization should perform routine internal audits to reconcile employee rates paid per the payroll registers to offer letters maintained in personnel records. The Organization?s responsible official's views and planned corrective action is included in the corrective action plan at the end of this report.
Recommendation: To help ensure that the Organization complies with the requirements for allowable costs for Federal funding under the Uniform Guidance, the Organization should perform routine internal audits to reconcile employee rates paid per the payroll registers to offer letters maintained in personnel records. Action Taken: Management has provided the employee back pay to correct for the underpayment. In addition, management will perform internal audits of all employee payroll records to help ensure that employees are consistently paid their correct rates going forward.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
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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