EIN: 880298779
UEI: DU9BHTTXEMN9
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 2, 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 July 2, 2024 (782 days ago).
What is a management decision? →The Fund is not keeping historical records of salary and wage changes for employees of the Fund. Context: We discovered during our testing the Fund was unable to provide support for changes in the employee’s hourly wage or annual salary. Cause: Management did not keep records of approval for changes in employee’s hourly wage or annual salary. Effect: The effect of not keeping historical records of wage and salary changes could cause the amount charged to major program to be inaccurate. Recommendation: Management should keep records of approval for all changes in an employee’s gross compensation in the employee’s personnel file. Views of Responsible Officials and Planned Corrective Actions: A Standard Operating Procedure has been created to outline the workflow of the Personnel Action Form. Additionally, a new process has been created where the Human Resources (HR) Analyst sends biweekly excel sheets to Payroll and copies the HR Director with any pay changes. Copies of the Personnel Action forms are attached and the HR Director confirms that all Personnel Action Forms have been placed in the employee’s file. Lastly, two days a month, the HR Analyst is to ensure all filing is up to date.
Show full finding ▾Hide full finding ▴Criteria: Monitoring payroll compliance procedures related to the employee’s historical salary and wage changes is necessary to ensure the amount charged against the major program is accurate. Condition: The Fund is not keeping historical records of salary and wage changes for employees of the Fund. Context: We discovered during our testing the Fund was unable to provide support for changes in the employee’s hourly wage or annual salary. Cause: Management did not keep records of approval for changes in employee’s hourly wage or annual salary. Effect: The effect of not keeping historical records of wage and salary changes could cause the amount charged to major program to be inaccurate. Recommendation: Management should keep records of approval for all changes in an employee’s gross compensation in the employee’s personnel file. Views of Responsible Officials and Planned Corrective Actions: A Standard Operating Procedure has been created to outline the workflow of the Personnel Action Form. Additionally, a new process has been created where the Human Resources (HR) Analyst sends biweekly excel sheets to Payroll and copies the HR Director with any pay changes. Copies of the Personnel Action forms are attached and the HR Director confirms that all Personnel Action Forms have been placed in the employee’s file. Lastly, two days a month, the HR Analyst is to ensure all filing is up to date.
Significant Deficiency in Internal Control over Compliance 2022-002: Recommendation: Management should keep records of approval for all changes in an employee’s gross compensation in the employee’s personnel file. Management’s Response: A Standard Operating Procedure has been created to outline the workflow of the Personnel Action Form. Additionally, a new process has been created where the Human Resources (HR) Analyst sends biweekly excel sheets to Payroll and copies the HR Director with any pay changes. Copies of the Personnel Action forms are attached and the HR Director confirms that all Personnel Action Forms have been placed in the employee’s file. Lastly, two days a month, the HR Analyst is to ensure all filing is up to date. Personnel Responsible: Executive Director of Human Resources Anticipated completion date: Ongoing
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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