EIN: 930638731
UEI: ERZ5MV8N28J5
Audited by: Jones & Roth, P.C.
Oversight agency: 21 [Department of the Treasury]
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 January 24, 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 July 24, 2025 (415 days ago).
What is a management decision? →FAC accepted this audit on February 13, 2024 — management decision was due August 13, 2024.
FAC accepted this audit on April 7, 2023 — management decision was due October 7, 2023.
FAC accepted this audit on September 8, 2022 — management decision was due March 8, 2023.
We identified one instance in which workforce bonuses were charged to the grant. Context: We selected 16 payroll charges from the entire Coronavirus Relief Fund grant population of payroll charges for the fiscal year. Of the 16 items selected for testing, one item was identified in which workforce bonuses were paid in the amount of $2,420. Effect: Workforce bonuses were inappropriately charged to the grant. Questioned costs: Management determined that bonuses charged to the grant were $27,025. Cause: While the Organization did receive verbal approval to charge bonuses to the grant from their funder, the Organization did not have adequate controls in place to verify compliance requirements for amounts charged to the Federal award. Repeat finding: No. Recommendation: We recommend a control be implemented to independently verify that payroll amounts charged to the Federal award are allowed in accordance with relevant guidance available as of the date of the expenditure. Views of responsible officials and planned corrective actions: Management agrees with the finding. Going forward, all staff that will be assisting with federally funded programs will be updated on current rules and regulations. Additionally, a ?Hazard Pay? earnings option will be added to the Organization?s payroll items.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: Coronavirus Relief Fund Guidance for State, Territorial, Local, and Tribal Governments (42 U.S.C. 1302(a)) includes a listing of nonexclusive examples of ineligible expenditures. Within this listing, workforce bonuses are included as an example of ineligible expenditures. Condition: We identified one instance in which workforce bonuses were charged to the grant. Context: We selected 16 payroll charges from the entire Coronavirus Relief Fund grant population of payroll charges for the fiscal year. Of the 16 items selected for testing, one item was identified in which workforce bonuses were paid in the amount of $2,420. Effect: Workforce bonuses were inappropriately charged to the grant. Questioned costs: Management determined that bonuses charged to the grant were $27,025. Cause: While the Organization did receive verbal approval to charge bonuses to the grant from their funder, the Organization did not have adequate controls in place to verify compliance requirements for amounts charged to the Federal award. Repeat finding: No. Recommendation: We recommend a control be implemented to independently verify that payroll amounts charged to the Federal award are allowed in accordance with relevant guidance available as of the date of the expenditure. Views of responsible officials and planned corrective actions: Management agrees with the finding. Going forward, all staff that will be assisting with federally funded programs will be updated on current rules and regulations. Additionally, a ?Hazard Pay? earnings option will be added to the Organization?s payroll items.
Preface: This oversight occurred during the COVID-19 pandemic. These were difficult times that caused the office to close and staff to work remotely. Communication between Centro Latino Americano (CLA) staff and other agencies was difficult and sometime not possible. Our organization experienced an unprecedented influx of funds from many different funding sources for our organization to provide crucial services to families during the pandemic. Specifically, CLA assisted Lane County by providing rent and other forms of assistance during the pandemic to community members that the County was not equipped to serve. This resulted in an extraordinary number of checks being disbursed to assist clients with rent and living expenses. These funds all required intensive tracking and reporting. Throughout this time, our finance team was able to successfully keep up with all record keeping. Issue: During this time, hazard pay was awarded to CLA?s staff for their above and beyond work through difficult and high-risk times. However, this additional pay was mistakenly labeled as a ?bonus? because that is the earnings account that the finance department felt was best suited for the payments based on the options offered in the payroll system. Immediate Correction: - All staff associated with Federal Grant funds were required to re-read Federal Register / Vol. 86, No. 10 / Friday, January 15, 2021 / Notices. o Completion Date: 10/1/2022 Responsible Staff: David Saez - CLA Finance Director, Andrew Nordio, re-allocated the additional hazard pay to an alternate non-federal funding source on July 29, 2022 and presented updated reports to the auditor. o Completion Date: 7/29/2022 Responsible Staff: David Saez Future Correction: - All new staff members that will be assisting in federally funded programs will be updated on current rules and regulations for Federal Grants. o Completion Date: As required and needed Responsible Staff: David Saez - Finance Director, Andrew Nordio, will add a ?Hazard Pay? earnings option to CLA?s payroll items. o Completion Date: As required and needed Responsible Staff: David Saez 20 - Proper disbursements will be made to the proper earnings accounts in accordance with all funding source regulations. o Completion Date: As required and needed Responsible Staff: David Saez 2
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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