EIN: 940362030
UEI: HGV8A7BDENQ1
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 8, 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 January 8, 2027 (134 days from today).
What is a management decision? →Finding 2024-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2024 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2025. Cause There were various accounting issues which caused delays in the completion of the 2024 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs Not applicable.
Show full finding ▾Hide full finding ▴Finding 2024-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2024 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2025. Cause There were various accounting issues which caused delays in the completion of the 2024 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs Not applicable.
All outstanding audits have been completed. Audits will be conducted annually and completed within six months following the end of each calendar year to ensure ongoing compliance and timely submissions.
2023-001
FAC accepted this audit on July 7, 2026 — management decision was due January 7, 2027.
Finding 2023-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2023 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2024. Cause There were various accounting issues which caused delays in the completion of the 2023 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs Not applicable.
Show full finding ▾Hide full finding ▴Finding 2023-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2023 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2024. Cause There were various accounting issues which caused delays in the completion of the 2023 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs Not applicable.
All outstanding audits have been completed. Audits will be conducted annually and completed within six months following the end of each calendar year to ensure ongoing compliance and timely submissions.
2022-001
FAC accepted this audit on December 19, 2025 — management decision was due June 19, 2026.
The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2023. Cause: There were various accounting issues which caused delays in the completion of the 2022 annual audit. Effect: The audit required by 2 CFR 200.512 was not completed timely. Recommendation: It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs: Not applicable.
Show full finding ▾Hide full finding ▴Finding 2022-001 Significant Deficiency in Internal Control over Compliance – Untimely Completion of Audit and Submission to Federal Audit Clearinghouse Criteria: In accordance with 2 CFR section 200.512(a)(1), the annual reporting package, including audited financial statements and data collection form must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier. Condition: The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2023. Cause: There were various accounting issues which caused delays in the completion of the 2022 annual audit. Effect: The audit required by 2 CFR 200.512 was not completed timely. Recommendation: It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs: Not applicable.
Corrective Action Plan The books are now being closed within a few months after year-end. Once prior-year audits are brought current, audits will be completed annually within six months of the end of the fiscal year. All outstanding single audits are anticipated to be completed by February 28, 2026.
2021-001
The Federation has a documented review process for the preparation of the SEFA. However during the 2022 audit a state-funded grant was incorrectly included as a federal award in the SEFA. This error was not detected during the Federation’s review process, indicating that the control was not operating effectively. Cause: Although a review process exists, it did not include sufficient procedures to verify the funding source of each program. Effect: Errors in SEFA reporting to oversight agencies could result in unnecessary effort or undue audits. Recommendation: We recommend that management enhance the SEFA review process to include verification of funding sources against grant agreements and supporting documentation, as well as inquiry with grant sources when grant agreements are unclear. Review procedures should be clearly documented and performed by personnel with sufficient knowledge of federal award requirements. Questioned Costs: Not applicable.
Show full finding ▾Hide full finding ▴Finding 2022-002 Significant Deficiency in Internal Controls over Compliance - Ineffective Review of SEFA Resulting in Misclassification of Grant Criteria: Per 2 CFR §200.510(b), the SEFA must accurately identify federal awards, including correct Assistance Listing numbers and total expenditures. Effective internal controls should ensure that the SEFA is complete and accurate prior to submission. Condition: The Federation has a documented review process for the preparation of the SEFA. However during the 2022 audit a state-funded grant was incorrectly included as a federal award in the SEFA. This error was not detected during the Federation’s review process, indicating that the control was not operating effectively. Cause: Although a review process exists, it did not include sufficient procedures to verify the funding source of each program. Effect: Errors in SEFA reporting to oversight agencies could result in unnecessary effort or undue audits. Recommendation: We recommend that management enhance the SEFA review process to include verification of funding sources against grant agreements and supporting documentation, as well as inquiry with grant sources when grant agreements are unclear. Review procedures should be clearly documented and performed by personnel with sufficient knowledge of federal award requirements. Questioned Costs: Not applicable.
During the grant agreement review and signature process, the source of funding is identified and confirmed with the funder. As a result, when the Schedule of Expenditures of Federal Awards (SEFA) is developed, the source of funds has already been correctly identified.
FAC accepted this audit on June 25, 2025 — management decision was due December 25, 2025.
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Show full finding ▾Hide full finding ▴Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
In July 2022, I assumed leadership as the Chief Officer of the California Labor Federation, AFL-CIO. My election was the organization’s first leadership transition since 1996. Upon taking over this role, it became immediately obvious that internal affairs of the organization needed a serious overhaul, including additional oversight and reforms to internal policies and procedures. Though I cannot speak to why single audits were not completed timely, once the issue came to my attention, I immediately required that staff seek out a firm to complete its outstanding audits as soon as possible. Once prior year audits have been completed, single audits are to be completed annually, with the anticipation that all outstanding single audits will be completed by December 31, 2025.
2020-001
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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