EIN: 880364361
UEI: DTWNT15EK5K5
Audited by: Casey Neilon Inc
Oversight agency: 17 [Department of Labor]
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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 December 17, 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 June 17, 2025 (449 days ago).
What is a management decision? →FAC accepted this audit on October 5, 2023 — management decision was due April 5, 2024.
The due date for a single audit submission is the earlier of 30 calendar days after the receipt of the audit report, or 9 months after the end of the audit period. The Organizations due date for the audit period ended June 30, 2022, would have been March 31, 2023. The Organization was delayed in appointing an auditor which resulted in delayed scheduling and the ability to timely generate documentation requests and receive supporting information and responses by the required submission date. The magnitude of changes that the Organization experienced including a change in clients finance team and auditors had a direct impact on the ability to submit by the due date. The auditors were unable to complete the audit and review procedures prior to March 31, 2023. We recommend that the Organization have staff dedicated during the agreed upon fieldwork time period to provide the documentation requested or maintain it year-round so that it is readily available during the audit fieldwork time period.
Show full finding ▾Hide full finding ▴The due date for a single audit submission is the earlier of 30 calendar days after the receipt of the audit report, or 9 months after the end of the audit period. The Organizations due date for the audit period ended June 30, 2022, would have been March 31, 2023. The Organization was delayed in appointing an auditor which resulted in delayed scheduling and the ability to timely generate documentation requests and receive supporting information and responses by the required submission date. The magnitude of changes that the Organization experienced including a change in clients finance team and auditors had a direct impact on the ability to submit by the due date. The auditors were unable to complete the audit and review procedures prior to March 31, 2023. We recommend that the Organization have staff dedicated during the agreed upon fieldwork time period to provide the documentation requested or maintain it year-round so that it is readily available during the audit fieldwork time period.
Management brought in a third party with the skills, knowledge, and experience to assist with preparation and document management before and during an audit.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on April 6, 2021 — management decision was due October 6, 2021.
FAC accepted this audit on March 4, 2020 — management decision was due September 4, 2020.
The cost allocation spreadsheet utilized by the Organization contains detailed time and pay rate information that is used to allocate costs among the programs. During our audit procedures we noted that selected pay rates for PTO accrual calculations in the spreadsheet were not used correctly. As a result, there were minor differences in the costs allocated. Cause: The Organization modified its cost allocation spreadsheet to include PTO accrual in the current year at the direction of the grantor agency. The spreadsheet is prepared by the Finance Manager and is not reviewed by another person to verify its accuracy. Effect: Incorrect costs allocated to programs. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 2 of 12 months cost allocation spreadsheets were selected to be tested representing $304,670 of $1,738,394 of total direct and indirect costs. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the Organization implement procedures to ensure the accuracy of its cost allocation spreadsheet. Views of Responsible Officials: The Finance Department will ensure the accuracy of the data entry to the cost allocation spreadsheet with a 2nd reviewer.
Show full finding ▾Hide full finding ▴2019-001 U.S. Department of Labor: Workforce Innovation and Opportunity Act (WIOA) Cluster: WIOA Adult Program, CFDA 17.258 WIOA Youth Activities, CFDA 17.259 WIOA Dislocated Workers Formula Grants, CFDA 17.278 Allowable Activities and Allowable Costs Significant Deficiency in Internal Control over Compliance Grant Award Number: All grant awards included in the WIOA Cluster as noted above on the Schedule of Expenditures of Federal Awards. Criteria: In accordance with the Uniform Guidance, costs are allowable based on established cost principles. The Organization allocates costs based on time expended and FTE requirements as documented in its cost allocation plan. Condition: The cost allocation spreadsheet utilized by the Organization contains detailed time and pay rate information that is used to allocate costs among the programs. During our audit procedures we noted that selected pay rates for PTO accrual calculations in the spreadsheet were not used correctly. As a result, there were minor differences in the costs allocated. Cause: The Organization modified its cost allocation spreadsheet to include PTO accrual in the current year at the direction of the grantor agency. The spreadsheet is prepared by the Finance Manager and is not reviewed by another person to verify its accuracy. Effect: Incorrect costs allocated to programs. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 2 of 12 months cost allocation spreadsheets were selected to be tested representing $304,670 of $1,738,394 of total direct and indirect costs. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the Organization implement procedures to ensure the accuracy of its cost allocation spreadsheet. Views of Responsible Officials: The Finance Department will ensure the accuracy of the data entry to the cost allocation spreadsheet with a 2nd reviewer.
The Finance Department will ensure the accuracy of the data entry to the cost allocation spreadsheet with a 2nd reviewer. This process will be ongoing with an initial timeline of to date current fiscal year audit completion no later than July 30, 2020.
During our audit procedures we noted entry or exit dates for 2 of 60 program participants tested were different in the database than reported in the detailed files. Cause: Although the Organization has a second review in place to ensure this does not happen, the process, error were still noted. Effect: Difficulty in monitoring performance results. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 197 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the Organization should reinforce procedures to ensure the internal control system in place to verify information is effective. Views of Responsible Officials: Management agrees and will reinforce the training to ensure accuracy.
Show full finding ▾Hide full finding ▴2019-002 U.S. Department of Labor: Workforce Innovation and Opportunity Act (WIOA) Cluster: WIOA Adult Program, CFDA 17.258 WIOA Youth Activities, CFDA 17.259 WIOA Dislocated Workers Formula Grants, CFDA 17.278 Eligibility Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included in the WIOA Cluster as noted above on the Schedule of Expenditures of Federal Awards. Criteria: The Organization enters entry and exit dates into a database for each program participant in order to monitor performance results. Condition: During our audit procedures we noted entry or exit dates for 2 of 60 program participants tested were different in the database than reported in the detailed files. Cause: Although the Organization has a second review in place to ensure this does not happen, the process, error were still noted. Effect: Difficulty in monitoring performance results. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 participants out of 197 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the Organization should reinforce procedures to ensure the internal control system in place to verify information is effective. Views of Responsible Officials: Management agrees and will reinforce the training to ensure accuracy.
The Compliance Manager, along with the Programs Director, will reinforce the training for the 2nd reviewer of the program participant detailed records to the database entries to ensure accuracy of data entry. This process will be completed no later than April 1, 2020.
FAC accepted this audit on November 26, 2018 — management decision was due May 26, 2019.
FAC accepted this audit on February 27, 2018 — management decision was due August 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 25, 2016 — management decision was due April 25, 2017.
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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