EIN: 911106878
UEI: RG9JK49YL2T7
Audited by: BDO USA LLP
Oversight agency: 59 [Small Business Administration]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2023. 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 30, 2023 (1076 days ago).
What is a management decision? →Tacoma Arts Live has a system of internal controls over payroll costs but the controls in place were not operating effectively. Controls over payroll costs failed to detect unallowable payroll costs as well as discrepancies between hours worked and hours charged to the program. Context: Controls failed to detect errors on two out of forty payroll selections. The first selection revealed that tips earned by staff were charged to the federal award, which are unallowable costs. The second selection revealed a discrepancy between hours worked and hours paid and charged to the program. These errors were identified using a statistically valid sample. Cause: Payroll costs were reviewed before being charged to federal awards, but this control failed to prevent or detect noncompliance. Effect: The allowable cost population supporting the Shuttered Venue Operators Grant Program contained unallowable tips as well as a payroll disbursement that was not supported by the underlying records of work performed. Questioned Costs: below the $25,000 reporting threshold. Recommendation: We recommend that Tacoma Arts Live implement more controls to ensure that payroll costs are sufficiently reviewed for accuracy and allowability. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Show full finding ▾Hide full finding ▴Shuttered Venue Operators Grant Program ? Assistance Listing No. 59.075 Criteria: 2 CFR ?200.430 (1)(i) requires that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. The records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: Tacoma Arts Live has a system of internal controls over payroll costs but the controls in place were not operating effectively. Controls over payroll costs failed to detect unallowable payroll costs as well as discrepancies between hours worked and hours charged to the program. Context: Controls failed to detect errors on two out of forty payroll selections. The first selection revealed that tips earned by staff were charged to the federal award, which are unallowable costs. The second selection revealed a discrepancy between hours worked and hours paid and charged to the program. These errors were identified using a statistically valid sample. Cause: Payroll costs were reviewed before being charged to federal awards, but this control failed to prevent or detect noncompliance. Effect: The allowable cost population supporting the Shuttered Venue Operators Grant Program contained unallowable tips as well as a payroll disbursement that was not supported by the underlying records of work performed. Questioned Costs: below the $25,000 reporting threshold. Recommendation: We recommend that Tacoma Arts Live implement more controls to ensure that payroll costs are sufficiently reviewed for accuracy and allowability. Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
Tacoma Arts Live Response to Single Audit Findings: Tacoma Arts Live management acknowledges that a union worker?s pay was not calculated in accordance with the union contract guaranteeing a 4-hour minimum on the March 20, 2020 payroll. This resulted an underpayment of $97.68. This payroll occurred during the first week of a global pandemic that caused quarantine and all workers to move from working in the office to working in a remote environment. The underpayment was immediately paid upon notification of the mistake. We have received no complaints from the employee. On the March 20th, 2020 payroll, an employee received a disbursement from a tip pool derived from multiple events in the amount of $61.00. This compensation was not removed from the SVOG tracking spreadsheet. Therefore, it was erroneously allocated to payroll costs for the SVOG award. Overall, qualified SVOG spending by Tacoma Arts Live exceeded that which was submitted as proof of spending for our award. Management believes that such over-allocating would allow any small errors in our reports. We regret these two errors and have corrected accounting procedures to control for such items in the future, as noted below. Tacoma Arts Live Corrective Action Plan for Single Audit Finding: Management has implemented an additional internal review process of all over-hire payroll reports. Additionally, management will not balance minor errors by including an excess of legitimate costs when reporting on federal awards.
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.
Browse other Single Audit organizations in Washington →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
