EIN: 931246270
UEI: GVT5MRAUZNB2
Audited by: Jones & Roth, P.C.
Oversight agency: 17 [Department of Labor]
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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 15, 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 September 15, 2026 (14 days from today).
What is a management decision? →FAC accepted this audit on March 14, 2025 — management decision was due September 14, 2025.
While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant. Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods. Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award. Questioned Costs: No reportable questioned costs. Repeat Finding: No. Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them. Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Show full finding ▾Hide full finding ▴Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed. Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant. Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods. Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award. Questioned Costs: No reportable questioned costs. Repeat Finding: No. Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them. Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant. Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods. Corrective Plan: CWP will separate duties. The error occurred at the beginning of the payroll process while entering hours from the timesheets. The Executive Assistant will enter hours from the timesheets into the distribution spreadsheet. The Fiscal Manager will review and signoff the data entered. Implementation Date: February 1, 2025 Responsible Staff: Laura Kropf, Fiscal Manager
FAC accepted this audit on February 29, 2024 — management decision was due August 29, 2024.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 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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