EIN: 930692905
UEI: CUPHFTXBJEK5
Audited by: Jones & Roth PC
Oversight agency: 16 [Department of Justice]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 11, 2026. 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 August 11, 2026 (24 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on March 18, 2023 — management decision was due September 18, 2023.
FAC accepted this audit on August 23, 2021 — management decision was due February 23, 2022.
While auditing time and effort charged to the grant and grant billing, we noted there were errors in the hours reported on the grant time records compared to the hours noted on the payroll reports and used in the computation of wages for hourly employees. Criteria: Hours reported on payroll reports and used in the computation of wages for hourly employees should be in agreement with the hours reported on approved time records. Cause: The differences noted between the payroll reports and the approved time records were caused by clerical errors. Effect: Salaries and benefits may be misstated.
Show full finding ▾Hide full finding ▴Finding 2020-001 Type of Finding: Significant deficiency in internal control over financial reporting Condition: While auditing time and effort charged to the grant and grant billing, we noted there were errors in the hours reported on the grant time records compared to the hours noted on the payroll reports and used in the computation of wages for hourly employees. Criteria: Hours reported on payroll reports and used in the computation of wages for hourly employees should be in agreement with the hours reported on approved time records. Cause: The differences noted between the payroll reports and the approved time records were caused by clerical errors. Effect: Salaries and benefits may be misstated.
Womenspace, Inc. Corrective Action Plan Single Audit Report Year Ending June 30, 2020 Finding 2020-001 Type of Finding: Significant deficiency in internal control over financial reporting Condition: While auditing time and effort charged to the grant and grant billing, we noted there were errors in the hours reported on the grant time records compared to the hours noted on the payroll reports and used in the computation of wages for hourly employees. Criteria: Hours reported on payroll reports and used in the computation of wages for hourly employees should be in agreement with the hours reported on approved time records. Cause: The differences noted between the payroll reports and the approved time records were caused by clerical errors. Effect: Salaries and benefits may be misstated. Recommendation: We recommend the Organization implement control processes over payroll transactions to ensure consistency between time records and payroll and to ensure accuracy of salaries and benefits. Corrective Action Plan ? Although no grants were found to have been overbilled, we do acknowledge errors in some time records compared to hours reported in ADP, that some employees were not properly trained to accurately complete time records, and that controls were insufficient to locate and correct errors prior to processing payroll. ? The finding was primarily due to not having properly trained and experienced accounting employee(s) on staff and not having sufficient controls in place. ? Womenspace transitioned from QuickBooks to Financial Edge accounting software effective 7/1/20. ? We also moved from ADP to Paycor for payroll processing effective 7/1/20. ? Paycor manages the financial reporting for all payroll activity and uploads the payroll journal entries directly into Financial Edge, reducing errors from manual entries. ? In May 2020 a new CFO was hired with significant non-profit and payroll experience. ? In January 2021 an Accounting Assistant with significant payroll background was hired. ? New policies and procedures have been created and implemented that ensure time records will be matched against hours reported in Paycor and that all payroll activity will be reviewed and approved by the CFO prior to processing. All employees have been trained to properly complete and submit time records and all supervisors approve time records prior to sending to payroll for processing. Anticipated Completion Date All corrective measures were in place by June 30, 2020 (the beginning of FY21). Internal controls continue to be adjusted or added to as needed. Contact Person Responsible for Implementing Corrective Action Plan ? Carmen Melamed, CFO, Womenspace, Inc. o carmenm@womenspaceinc.org o 541-485-8232
FAC accepted this audit on August 4, 2020 — management decision was due February 4, 2021.
The Schedule of Expenditures of Federal Awards for these federal programs incorrectly reported the amount of federal expenditures by the Organization due to corrections that were made by the Organization. Criteria: The Schedule of Expenditures of Federal Awards is to accurately report the expenditures by project for all the programs. Cause: The federal expenditures documentation provided by the Organization was not checked to verify the accuracy of the federal expenditures. Effect: Expenditures of federal awards was overstated by $54,123 due to the corrections that were made, and the Schedule of Expenditures of Federal Awards was not updated accordingly. Context: The Organization provided a Schedule of Expenditures of Federal Awards at the start of the audit. However, the Organization was still in the process of performing an internal review of certain grants for federal awards programs. The Grant Manager did find the corrections that were required, made revisions to the supporting reports and proceeded to take corrective actions with funding sources. One of the corrections found by the Grant Manager was made to the general ledger, however the Schedule of Expenditures of Federal Awards was not updated accordingly. Corrections on two other grants were not made to the general ledger or the Schedule of Federal Awards for the fiscal year under audit ? the overbilling was corrected in the subsequent year. Recommendation: Prior to providing the Schedule of Expenditures of Federal Awards to the auditor, we recommend all information on the Schedule be verified.
Show full finding ▾Hide full finding ▴U.S. Department of Justice Finding 2019-003 Type of Finding: Material weakness in internal control over compliance Federal Program: Domestic Violence Prevention and Survivors Support in Rural Lane County, Oregon; Access to Transitional Housing and Supportive Services, Including Economic Empowerment, for Survivors of Intimate Partner Violence in Lane County, Oregon CFDA No: 16.589, 16.736 Federal Award: 2017-WR-AX-0020; 2016-WH-AX-0053 Grant Period: October 1, 2017 to September 30, 2020; October 1, 2016 to September 30, 2019 Questioned Costs: None Condition: The Schedule of Expenditures of Federal Awards for these federal programs incorrectly reported the amount of federal expenditures by the Organization due to corrections that were made by the Organization. Criteria: The Schedule of Expenditures of Federal Awards is to accurately report the expenditures by project for all the programs. Cause: The federal expenditures documentation provided by the Organization was not checked to verify the accuracy of the federal expenditures. Effect: Expenditures of federal awards was overstated by $54,123 due to the corrections that were made, and the Schedule of Expenditures of Federal Awards was not updated accordingly. Context: The Organization provided a Schedule of Expenditures of Federal Awards at the start of the audit. However, the Organization was still in the process of performing an internal review of certain grants for federal awards programs. The Grant Manager did find the corrections that were required, made revisions to the supporting reports and proceeded to take corrective actions with funding sources. One of the corrections found by the Grant Manager was made to the general ledger, however the Schedule of Expenditures of Federal Awards was not updated accordingly. Corrections on two other grants were not made to the general ledger or the Schedule of Federal Awards for the fiscal year under audit ? the overbilling was corrected in the subsequent year. Recommendation: Prior to providing the Schedule of Expenditures of Federal Awards to the auditor, we recommend all information on the Schedule be verified.
U.S. Department of Justice Finding 2019-003 Type of Finding: Material weakness in internal control over compliance Federal Program: Domestic Violence Prevention and Survivors Support in Rural Lane County, Oregon; Access to Transitional Housing and Supportive Services, Including Economic Empowerment, for Survivors of Intimate Partner Violence in Lane County, Oregon CFDA No: 16.589, 16.736 Federal Award: 2017-WR-AX-0020; 2016-WH-AX-0053 Grant Period: October 1, 2017 to September 30, 2020; October 1, 2016 to September 30, 2019 Questioned Costs: None Views of Responsible Officials and Planned Corrective Actions: There were staff transitions with resulted in a challenging year that caused a lack of accuracy in reports. The Finance Manager and Grants Manager left the Organization in January. An interim bookkeeper was hired on a short-term basis, along with consultants to provide review and guidance through the staffing transitions. A temporary, experienced Grants Manager helped Womenspace discover the errors with an internal audit, notified the funders, returned funding that was overbilled and submitted this information to the auditors. Corrective actions began in the fourth quarter with additional internal review subsequent to year end, therefore some were corrected in the first quarter of the next fiscal year. The transition of finance and grant staff and the evaluation that followed resulted in the decision to invest in accounting software with grants management functionality to ensure completeness and accuracy of financial reporting. The Organization has hired a Finance Director with more knowledge and experience than previous accounting personnel. The Finance Director will review all grant reporting processes and controls ? creating complete processes and procedures for all accounting functions.
While auditing expenditures charged to the grant, we noted that one expenditure did not have supporting documentation. Criteria: While the expenditure may be an allowable cost, there is a lack of supporting documentation to substantiate the expenditure, the amount and use of funds. Cause: Oversight by the finance staff. Effect: The funds may be disallowed as a cost under the program and may need to be repaid to the federal granting agency. Context: A sample of 50 non-payroll expenditures totaling $71,582 were selected for audit testing from a population of $251,452. The testing found that $326 in expenditures were incorrect, which were discovered by the Organization?s Grant Manager as part of an internal review. These corrections were made by the Grant Manager and incorporated into the revised reports and supporting documentation provided for the audit. The audit testing noted that there was one expenditure for $21 for which supporting documentation could not be located and is therefore being reported as a questioned cost. Our sample was a statistically valid sample. Recommendation: We recommend that supporting documentation be maintained for all costs charged to grants to substantiate the amount and use of the expenditure.
Show full finding ▾Hide full finding ▴U.S. Department of Justice Finding 2019-004 Type of Finding: Significant deficiency in internal control over compliance Federal Program: Domestic Violence Prevention and Survivors Support in Rural Lane County, Oregon CFDA No: 16.589 Federal Award: 2017-WR-AX-0020 Grant Period: October 1, 2017 to September 30, 2020 Questioned Costs: $21 Condition: While auditing expenditures charged to the grant, we noted that one expenditure did not have supporting documentation. Criteria: While the expenditure may be an allowable cost, there is a lack of supporting documentation to substantiate the expenditure, the amount and use of funds. Cause: Oversight by the finance staff. Effect: The funds may be disallowed as a cost under the program and may need to be repaid to the federal granting agency. Context: A sample of 50 non-payroll expenditures totaling $71,582 were selected for audit testing from a population of $251,452. The testing found that $326 in expenditures were incorrect, which were discovered by the Organization?s Grant Manager as part of an internal review. These corrections were made by the Grant Manager and incorporated into the revised reports and supporting documentation provided for the audit. The audit testing noted that there was one expenditure for $21 for which supporting documentation could not be located and is therefore being reported as a questioned cost. Our sample was a statistically valid sample. Recommendation: We recommend that supporting documentation be maintained for all costs charged to grants to substantiate the amount and use of the expenditure.
U.S. Department of Justice Finding 2019-004 Type of Finding: Significant deficiency in internal control over compliance Federal Program: Domestic Violence Prevention and Survivors Support in Rural Lane County, Oregon CFDA No: 16.589 Federal Award: 2017-WR-AX-0020 Grant Period: October 1, 2017 to September 30, 2020 Views of Responsible Officials and Planned Corrective Actions: We are reviewing our process to assure appropriate documentation for all grants. We have communicated the process to all involved in grant reporting.
While auditing time and effort charged to the grant and grant billing, we noted there were errors in the allocation of amounts to the grant. Criteria: Salaries and benefits charged to federal grants are to be supported by contemporaneous, approved time records. Cause: The Organization was using time sheets for reporting by employees, however the amount charged to the grant as calculated based on the time sheet per the percentage to be allocated and applied to payroll was different than the amount that was charged to the grant. Effect: Salaries and benefits charged to the grant may be overstated. Context: A sample of 4 months of salary and wage expenditures totaling $41,829 were selected for audit testing from a population of $125,875. The testing found that 26 salary and wage expenditures were not charged correctly for a total of $684 in the sample, which when projected to the population resulted in the questioned costs of $2,059. Our sample was a statistically valid sample. Recommendation: The Organization should provide training on the importance of the time reporting system and the proper completion of monthly time sheets. The Organization should assign personnel to review the timesheets, allocation to the program and the grant billings before they are submitted.
Show full finding ▾Hide full finding ▴U.S. Department of Justice Finding 2019-005 Type of Finding: Material weakness in internal control over compliance Federal Program: Domestic Violence Prevention and Survivors Support in Rural Lane County, Oregon CFDA No: 16.589 Federal Award: 2017-WR-AX-0020 Grant Period: October 1, 2017 to September 30, 2020 Questioned Costs: $2,059 Condition: While auditing time and effort charged to the grant and grant billing, we noted there were errors in the allocation of amounts to the grant. Criteria: Salaries and benefits charged to federal grants are to be supported by contemporaneous, approved time records. Cause: The Organization was using time sheets for reporting by employees, however the amount charged to the grant as calculated based on the time sheet per the percentage to be allocated and applied to payroll was different than the amount that was charged to the grant. Effect: Salaries and benefits charged to the grant may be overstated. Context: A sample of 4 months of salary and wage expenditures totaling $41,829 were selected for audit testing from a population of $125,875. The testing found that 26 salary and wage expenditures were not charged correctly for a total of $684 in the sample, which when projected to the population resulted in the questioned costs of $2,059. Our sample was a statistically valid sample. Recommendation: The Organization should provide training on the importance of the time reporting system and the proper completion of monthly time sheets. The Organization should assign personnel to review the timesheets, allocation to the program and the grant billings before they are submitted.
U.S. Department of Justice Finding 2019-005 Type of Finding: Material weakness in internal control over compliance Federal Program: Domestic Violence Prevention and Survivors Support in Rural Lane County, Oregon CFDA No: 16.589 Federal Award: 2017-WR-AX-0020 Grant Period: October 1, 2017 to September 30, 2020 Views of Responsible Officials and Planned Corrective Actions: Womenspace agrees that the way time was being accounted for was not in compliance and as soon as this was discovered we corrected any overstated salaries and benefits before year end and before any audit findings. Womenspace identified the problem in March 2019 as well as the fact that there was no section for narrative on old time records. Timesheets were changed April 1, 2019 to correct how staff time was recorded by activity performed and includes space for narratives and descriptions. Womenspace has implemented additional new procedures since then. Timesheets are reviewed every pay period by supervisors to confirm work was actually performed. Supervisors and the Finance Department review all timesheets and correct any irregularities immediately. The Organization has provided training to supervisors and employees about proper reporting of time. Supervisors have been trained on approval process and reviewing questionable items.
While auditing time and effort charged to the grant and grant billing, we noted there were certain employees that had the same percentage allocation to the grant from one pay period to the next pay period. Based upon this, it appears that hours recorded on the timesheets were based on the percentage rather than actual tracking of time to the program. Criteria: Salaries and benefits charged to federal grants are to be supported by contemporaneous, approved time records that accurately report actual time spent. Cause: The Organization was using timesheets for reporting by employees; however, the hours reported were based on a percentage to various programs rather than actual tracking of time. Effect: Salaries and benefits charged to the grant may be overstated or understated. Recommendation: The Organization should provide training on the importance of the time reporting system and the proper completion of monthly time sheets. The Organization should assign personnel to review the timesheets, allocation to the program and the grant billings before they are submitted.
Show full finding ▾Hide full finding ▴U.S. Department of Justice Finding 2019-006 Type of Finding: Material weakness in internal control over compliance Federal Program: Domestic Violence Prevention and Survivors Support in Rural Lane County, Oregon CFDA No: 16.589 Federal Award: 2017-WR-AX-0020 Grant Period: October 1, 2017 to September 30, 2020 Questioned Costs: None Condition: While auditing time and effort charged to the grant and grant billing, we noted there were certain employees that had the same percentage allocation to the grant from one pay period to the next pay period. Based upon this, it appears that hours recorded on the timesheets were based on the percentage rather than actual tracking of time to the program. Criteria: Salaries and benefits charged to federal grants are to be supported by contemporaneous, approved time records that accurately report actual time spent. Cause: The Organization was using timesheets for reporting by employees; however, the hours reported were based on a percentage to various programs rather than actual tracking of time. Effect: Salaries and benefits charged to the grant may be overstated or understated. Recommendation: The Organization should provide training on the importance of the time reporting system and the proper completion of monthly time sheets. The Organization should assign personnel to review the timesheets, allocation to the program and the grant billings before they are submitted.
U.S. Department of Justice Finding 2019-006 Type of Finding: Material weakness in internal control over compliance Federal Program: Domestic Violence Prevention and Survivors Support in Rural Lane County, Oregon CFDA No: 16.589 Federal Award: 2017-WR-AX-0020 Grant Period: October 1, 2017 to September 30, 2020 Views of Responsible Officials and Planned Corrective Actions: Womenspace agrees that the way time was being accounted for was not in compliance and as soon as this was discovered we corrected any overstated salaries and benefits before year end and before any audit findings. Womenspace identified the problem in March 2019 as well as the fact that there was no section for narrative on old time records. Timesheets were changed April 1, 2019 to correct how staff time was recorded by activity performed and includes space for narratives and descriptions. Womenspace has implemented additional new procedures since then. Timesheets are reviewed every pay period by supervisors to confirm work was actually performed. Supervisors and the Finance Department review all timesheets and correct any irregularities immediately. The Organization has provided training to supervisors and employees about proper reporting of time. Supervisors have been trained on approval process and reviewing questionable items.
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 Oregon →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
