EIN: 870665160
UEI: GSA_MIGRATION
Audited by: LARSON & COMPANY
Oversight agency: 59 [Small Business Administration]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2022. 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 March 28, 2023 (1262 days ago).
What is a management decision? →FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
While performing tests of the internal controls over payroll and cash disbursements, we discovered that controls are not being documented as being performed. For payroll, the key control is department heads review and approve the payroll for each department. However, there is no documentary evidence of review being performed. We were able to review the emails where payroll reports are sent to the department heads, but there were missing response emails to show the department head reviewed and approved. If there is no response, it is assumed the department head approves.
Show full finding ▾Hide full finding ▴While performing tests of the internal controls over payroll and cash disbursements, we discovered that controls are not being documented as being performed. For payroll, the key control is department heads review and approve the payroll for each department. However, there is no documentary evidence of review being performed. We were able to review the emails where payroll reports are sent to the department heads, but there were missing response emails to show the department head reviewed and approved. If there is no response, it is assumed the department head approves.
Name of Contact Person: Cody Swenson, Executive Director Corrective Action: Management has communicated with its department heads the importance of providing an affirmative response that the payroll for each department has been reviewed and approved. Proposed Completion Date: Management has already made this communication with departments heads and evidence of review for payrolls is being received. Evidence of this review will be in place for the year ended December 31, 2021.
For cash disbursements, the Foundation has a control where the check signer reviews the invoice or other support to ensure the check amount is accurate and the expense is appropriate. Evidence of the review is the signing of the check. However, upon testing the control it was found that the individual who prepares the check is also a check signer. For the control to be designed appropriately, the individual who reviews and approves needs to be a different individual from the individual recording the transaction in the accounting software. The Foundation does have a compensating control where the Executive Director will perform a monthly review over cleared checks. However, at this time there is no documentation that provides evidence that this review is taking place.
Show full finding ▾Hide full finding ▴For cash disbursements, the Foundation has a control where the check signer reviews the invoice or other support to ensure the check amount is accurate and the expense is appropriate. Evidence of the review is the signing of the check. However, upon testing the control it was found that the individual who prepares the check is also a check signer. For the control to be designed appropriately, the individual who reviews and approves needs to be a different individual from the individual recording the transaction in the accounting software. The Foundation does have a compensating control where the Executive Director will perform a monthly review over cleared checks. However, at this time there is no documentation that provides evidence that this review is taking place.
Name of Contact Person: Cody Swenson, Executive Director Corrective Action: The Executive Director will maintain documentation that evidences the monthly review over cleared checks. Proposed Completion Date: Management will implement this documentation immediately and it will be in effect for the year ended December 31, 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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