EIN: 866000237
UEI: CN49NAYFM7F9
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 14, 2020. 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 December 14, 2020 (2080 days ago).
What is a management decision? →CRITERIA Management is responsible to design and implement internal controls to provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. CONDITION/CONTEXT For 2 of 8 payroll transactions tested for CFDA 14.228 an appropriate level of management did not approve employee?s time in the ADP payroll system. For 1 of 40 payroll transactions tested for CFDA 97.067 an appropriate level of management did not approve employee?s time in the ADP payroll system. EFFECT There is the potential for an unallowable activity or cost to be charged to grants without an appropriate level of management reviewing and approving payroll transactions. CAUSE Management did not make certain that approval parameters within the ADP system would not allow payroll to be processed without proper approval. RECOMMENDATION We recommend that management enhance the approval parameters within the ADP system or implement additional controls over payroll processing to ensure payroll cannot be completed without proper approvals of all employees? time. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION We concur with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴CRITERIA Management is responsible to design and implement internal controls to provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. CONDITION/CONTEXT For 2 of 8 payroll transactions tested for CFDA 14.228 an appropriate level of management did not approve employee?s time in the ADP payroll system. For 1 of 40 payroll transactions tested for CFDA 97.067 an appropriate level of management did not approve employee?s time in the ADP payroll system. EFFECT There is the potential for an unallowable activity or cost to be charged to grants without an appropriate level of management reviewing and approving payroll transactions. CAUSE Management did not make certain that approval parameters within the ADP system would not allow payroll to be processed without proper approval. RECOMMENDATION We recommend that management enhance the approval parameters within the ADP system or implement additional controls over payroll processing to ensure payroll cannot be completed without proper approvals of all employees? time. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION We concur with the finding. See Corrective Action Plan.
FINDING 2019-008 ACTIVITIES ALLOWED/ALLOWABLE COSTS FOR PAYROLL Recommendation: We recommend that management enhance the approval parameters within the ADP system or implement additional controls over payroll processing to ensure payroll cannot be completed without proper approvals of all employees' time. Action Taken: Management agrees that the payroll process requires controls regarding processing and approval. Approval levels for timekeeping will be reviewed and documented keeping segregation between employees and supervisors in mind. Appropriate levels of approval will be established for employee time charged to grants and federal funding according to the funding source requirements. System controls will be implemented as available, to ensure this level of approval is controlled during the payroll process. A formal policy will be established documenting these controls. The review of timekeeping approval levels and system controls along with the policy will be completed for the fiscal year 2020 audit period.
CRITERIA Management is responsible to design and implement internal controls to provide reasonable assurance that program income is properly determined and recorded in the accounting records. CONDITION/CONTEXT Management did not review payment records from the CIS billing system to ensure the principal and interest payments received from borrowers were properly recorded as program income in the general ledger. EFFECT Program income recorded in the accounting records did not agree to the principal and interest received from revolving loan payments. CAUSE Management did not make certain all reviews and reconciliations that were designed to be completed were continued after personnel changes occurred. RECOMMENDATION We recommend that management enhance documentation of month end responsibilities so that when personnel changes occur all duties designed to be performed are completed. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION We concur with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴CRITERIA Management is responsible to design and implement internal controls to provide reasonable assurance that program income is properly determined and recorded in the accounting records. CONDITION/CONTEXT Management did not review payment records from the CIS billing system to ensure the principal and interest payments received from borrowers were properly recorded as program income in the general ledger. EFFECT Program income recorded in the accounting records did not agree to the principal and interest received from revolving loan payments. CAUSE Management did not make certain all reviews and reconciliations that were designed to be completed were continued after personnel changes occurred. RECOMMENDATION We recommend that management enhance documentation of month end responsibilities so that when personnel changes occur all duties designed to be performed are completed. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION We concur with the finding. See Corrective Action Plan.
FINDING 2019-009 PROGRAM INCOME Recommendation: We recommend that management enhance documentation of month end responsibilities so that when personnel changes occur all duties designed to be performed are completed. Action Taken: Management agrees that enhanced documentation for month end responsibilities will ensure that even with personnel changes, necessary entries, reconciliations, and closing procedures are performed in a consistent, accurate, and timely manner. This documentation will include checklists of required postings and reconciliations. Checklists will be established for the fiscal year 2020 audit period. Detailed procedures and documentation of staff assignments will be established for the duties performed. These procedures will include daily, weekly, monthly and year end duties. These procedures will be documented on an ongoing basis and re-evaluated annually beginning with fiscal year 2021.
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