EIN: 922133310
UEI: TXNEH2DF11M3
Audited by: Wilkinson Hadley King & Co LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 2025. 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 26, 2025 (341 days ago).
What is a management decision? →Criteria or Specific Requirement Federal regulation 2 CFR §200.430 states that “charges to Federal awards for salaries and wages must comply with the established accounting policies and practices of the non-Federal entity and budget estimates determined before the services are performed alone do not qualify as support for charges to Federal awards.” Entity policy states that “All employees who are paid in full or in part with federal funds, including employees whose salary is paid with state or local funds but is used to meet a required match or in-kind contribution to a federal program, shall document the amount of time they spend on grant activities (AR 3230)”. Condition In our review of employees charged to the WIOA program we noted that one employee who was split funded between WIOA and Vocational Training had a periodic time certification with fixed percentages, but did not work a fixed schedule throughout the year. Cause The Entity’s internal control process over deposits was not properly designed. Effect The Entity is out of compliance with 2 CFR §200.430. It is reasonably possible that additional employees are mischarged in the payroll system. Context During the 2023-24 fiscal year, the Entity charged 23 employees to the WIOA program in whole or in part for their salaries or extra duty performed. We reviewed time accounting documentation for 6 of the 23 employees charged to the program. We identified findings in 1 out of 6 that were reviewed. Repeat Finding No Recommendation Continue to provide training to all employees funded from federal programs and their supervisors to the requirements for federal time accounting under 2 CFR §200.430. Identify an individual responsible to monitor documentation to ensure it meets requirements. Implement a reconciliation between federal time accounting documentation and payroll records to ensure that appropriate adjustments are made to ensure payroll is charged to the correct programs. Views of Responsible Officials See Corrective Action Plan
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement Federal regulation 2 CFR §200.430 states that “charges to Federal awards for salaries and wages must comply with the established accounting policies and practices of the non-Federal entity and budget estimates determined before the services are performed alone do not qualify as support for charges to Federal awards.” Entity policy states that “All employees who are paid in full or in part with federal funds, including employees whose salary is paid with state or local funds but is used to meet a required match or in-kind contribution to a federal program, shall document the amount of time they spend on grant activities (AR 3230)”. Condition In our review of employees charged to the WIOA program we noted that one employee who was split funded between WIOA and Vocational Training had a periodic time certification with fixed percentages, but did not work a fixed schedule throughout the year. Cause The Entity’s internal control process over deposits was not properly designed. Effect The Entity is out of compliance with 2 CFR §200.430. It is reasonably possible that additional employees are mischarged in the payroll system. Context During the 2023-24 fiscal year, the Entity charged 23 employees to the WIOA program in whole or in part for their salaries or extra duty performed. We reviewed time accounting documentation for 6 of the 23 employees charged to the program. We identified findings in 1 out of 6 that were reviewed. Repeat Finding No Recommendation Continue to provide training to all employees funded from federal programs and their supervisors to the requirements for federal time accounting under 2 CFR §200.430. Identify an individual responsible to monitor documentation to ensure it meets requirements. Implement a reconciliation between federal time accounting documentation and payroll records to ensure that appropriate adjustments are made to ensure payroll is charged to the correct programs. Views of Responsible Officials See Corrective Action Plan
The plan will be to do several things in order to correct the issue. Hold training for management and clerical staff on updates to timesheet and time accounting protocols to ensure understanding of the processes. Have staff and management update timesheets to include the source of funding, the name of the project and resource code applicable to the project. Have management and clerical staff verify information on timesheets and sign and date the timesheets once verified.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
FAC accepted this audit on March 26, 2021 — management decision was due September 26, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 15, 2020 — management decision was due July 15, 2020.
FAC accepted this audit on March 4, 2018 — management decision was due September 4, 2018.
FAC accepted this audit on February 2, 2017 — management decision was due August 2, 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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