EIN: 942578871
UEI: LXM8YDP3TWD9
Audited by: Jaribu W Nelson, CPA
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 16, 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 16, 2026 (8 days from today).
What is a management decision? →FAC accepted this audit on May 12, 2025 — management decision was due November 12, 2025.
FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on September 14, 2022 — management decision was due March 14, 2023.
III. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDITFinding: 2021-001Finding Type: Significant deficiency in internal control over complianceLikely Questioned Cost: NoneCompliance Requirements: A ? Allowable Activities, B ? Allowable Costs/Cost PrinciplesFederal Award Program: U.S. Department of Justice Victims of Crime Act (CFDA 16.575)CriteriaUniform Guidance 7 CFR 200.430 stipulates that:Charges to Federal awards for salaries and wages must be based on records that accurately reflect thework performed and time spent. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that thecharges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity;(iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federalentity, not exceeding 100% of compensated activities;(iv) Encompass both federally assisted and all other activities compensated by the non-Federalentity;(v) Comply with the established accounting policies and practices of the non-Federal entity;(vii) Support the distribution of the employee?s salary or wages among specific activities or costobjectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activitieswhich are allocated using different allocation bases; or an unallowable activity and a direct orindirect cost activity.ConditionDuring our testing, we noted four instances in which the allocation of payroll between grants was calculatedincorrectly.CauseThe Organization uses a system of Excel Macro Workbooks to allocate payroll and non-payroll related costs to itsgrant programs. These workbooks were intended to allocate costs based on actual hours spent by each employeeunder each grant program activity. However, due to insufficient supervision and review, three different paycheckswere misallocated, because the Excel Macro Workbooks did not reflect the correct number of working hours allocableto the grant programs. Lastly, due to insufficient supervision and review, one paycheck for an employee was notallocated to any of its allowable grant programs.Effect or Potential EffectThis breakdown in internal controls led the Organization to under allocate payroll costs to the applicable grantingprograms.RecommendationWe recommend that the Organization implement proper supervision and review into its controls and procedures toensure calculations used in the allocation of payroll costs are correct and accurate, and to ensure all allocableworking hours are correctly allocated to the allowable grant programs.
Show full finding ▾Hide full finding ▴III. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDITFinding: 2021-001Finding Type: Significant deficiency in internal control over complianceLikely Questioned Cost: NoneCompliance Requirements: A ? Allowable Activities, B ? Allowable Costs/Cost PrinciplesFederal Award Program: U.S. Department of Justice Victims of Crime Act (CFDA 16.575)CriteriaUniform Guidance 7 CFR 200.430 stipulates that:Charges to Federal awards for salaries and wages must be based on records that accurately reflect thework performed and time spent. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that thecharges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity;(iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federalentity, not exceeding 100% of compensated activities;(iv) Encompass both federally assisted and all other activities compensated by the non-Federalentity;(v) Comply with the established accounting policies and practices of the non-Federal entity;(vii) Support the distribution of the employee?s salary or wages among specific activities or costobjectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activitieswhich are allocated using different allocation bases; or an unallowable activity and a direct orindirect cost activity.ConditionDuring our testing, we noted four instances in which the allocation of payroll between grants was calculatedincorrectly.CauseThe Organization uses a system of Excel Macro Workbooks to allocate payroll and non-payroll related costs to itsgrant programs. These workbooks were intended to allocate costs based on actual hours spent by each employeeunder each grant program activity. However, due to insufficient supervision and review, three different paycheckswere misallocated, because the Excel Macro Workbooks did not reflect the correct number of working hours allocableto the grant programs. Lastly, due to insufficient supervision and review, one paycheck for an employee was notallocated to any of its allowable grant programs.Effect or Potential EffectThis breakdown in internal controls led the Organization to under allocate payroll costs to the applicable grantingprograms.RecommendationWe recommend that the Organization implement proper supervision and review into its controls and procedures toensure calculations used in the allocation of payroll costs are correct and accurate, and to ensure all allocableworking hours are correctly allocated to the allowable grant programs.
Name of auditee: Stand Up Placer, Inc.Name of audit firm: Propp Christensen Caniglia LLPPeriod covered by the audit: July 1, 20220 through June 30, 2021CAP prepared by:Name: Jenine JenkinsPosition: Interim Executive DirectorTelephone: (530) 889-8497Finding 2021-001Comments: Management agrees with the finding.Actions: Management will implement a system that will allow the Organization to adequately supervise and review the calculations used in the allocation of payroll costs and determine that they are correct and accurate, and to ensure all allocable working hours are correctly allocated to the allowable grant program.Anticipated completion date: September 2022
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
III. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDITFinding: 2020-001Finding Type: Material weakness and noncomplianceLikely Questioned Cost: $45,000Compliance Requirements: A ? Allowable Activities, B ? Allowable Costs/Cost PrinciplesFederal Award Program: U.S. Department of Justice Victims of Crime Act (CFDA 16.575)CriteriaUniform Guidance 7 CFR 200.430 stipulates that:Charges to Federal awards for salaries and wages must be based on records that accurately reflect thework performed and time spent. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that thecharges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity;(iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federalentity, not exceeding 100% of compensated activities;(iv) Encompass both federally assisted and all other activities compensated by the non-Federalentity;(v) Comply with the established accounting policies and practices of the non-Federal entity;(vii) Support the distribution of the employee?s salary or wages among specific activities or costobjectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activitieswhich are allocated using different allocation bases; or an unallowable activity and a direct orindirect cost activity.ConditionDuring our testing it was discovered that the allocation of payroll costs and certain non-payroll costs that use payrollas a basis of allocation were calculated incorrectly.CauseThe Organization uses a system of Excel Macro Workbooks to allocate payroll and non-payroll related costs to itsgrant programs. These workbooks were intended to allocate costs based on actual hours spent by each employeeunder each grant program activity; however, due to an inadvertent and undetected formula error, the workbooksapplied an incorrect allocation percentage to both direct and indirect costs.Effect or Potential EffectThe Organization was out of compliance with the requirements under 7 CFR 200.430 during their transition. Wenoted a total misstatement resulting from our testing of $1,300.RecommendationWe recommend that the Organization implement controls and procedures to ensure calculations used in theallocation of payroll costs and other costs using payroll as a basis of allocation are correct and accurate.
Show full finding ▾Hide full finding ▴III. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDITFinding: 2020-001Finding Type: Material weakness and noncomplianceLikely Questioned Cost: $45,000Compliance Requirements: A ? Allowable Activities, B ? Allowable Costs/Cost PrinciplesFederal Award Program: U.S. Department of Justice Victims of Crime Act (CFDA 16.575)CriteriaUniform Guidance 7 CFR 200.430 stipulates that:Charges to Federal awards for salaries and wages must be based on records that accurately reflect thework performed and time spent. These records must:(i) Be supported by a system of internal control which provides reasonable assurance that thecharges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity;(iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federalentity, not exceeding 100% of compensated activities;(iv) Encompass both federally assisted and all other activities compensated by the non-Federalentity;(v) Comply with the established accounting policies and practices of the non-Federal entity;(vii) Support the distribution of the employee?s salary or wages among specific activities or costobjectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activitieswhich are allocated using different allocation bases; or an unallowable activity and a direct orindirect cost activity.ConditionDuring our testing it was discovered that the allocation of payroll costs and certain non-payroll costs that use payrollas a basis of allocation were calculated incorrectly.CauseThe Organization uses a system of Excel Macro Workbooks to allocate payroll and non-payroll related costs to itsgrant programs. These workbooks were intended to allocate costs based on actual hours spent by each employeeunder each grant program activity; however, due to an inadvertent and undetected formula error, the workbooksapplied an incorrect allocation percentage to both direct and indirect costs.Effect or Potential EffectThe Organization was out of compliance with the requirements under 7 CFR 200.430 during their transition. Wenoted a total misstatement resulting from our testing of $1,300.RecommendationWe recommend that the Organization implement controls and procedures to ensure calculations used in theallocation of payroll costs and other costs using payroll as a basis of allocation are correct and accurate.
Name of auditee: Stand Up Placer, Inc.Name of audit firm: Propp Christensen Caniglia LLPPeriod covered by the audit: July 1, 2019 through June 30, 2020CAP prepared by:Name: Jenny DavidsonPosition: CEO/Executive DirectorTelephone: (530) 823-6224Finding 2020-001Funding source: Department of JusticeComments: Management agrees with the finding.Actions: Management has implemented a new payroll system that has allowed the Organization to adequately track and allocate costs by function for all employees based on actual hours spent under each grant. This system allows for direct billing to all funding sources.Anticipated completion date: October 2020
FAC accepted this audit on March 13, 2020 — management decision was due September 13, 2020.
STAND UP PLACER, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) For the Year Ended June 30, 2019 III. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding: 2019-001 Finding Type: Significant deficiency Criteria Uniform Guidance 7 CFR 200.430 stipulates that: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; (iv) Encompass both federally assisted and all other activities compensated by the non-Federal entity; (v) Comply with the established accounting policies and practices of the non-Federal entity; (vii) Support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition During our testing, we noted three instances in which the allocation of payroll between grants was calculated incorrectly. Cause During a period of transition in staffing there was a lapse in the maintenance of payroll records and the calculation used to allocate costs to federal grants. Effect or Potential Effect The Organization was out of compliance with the requirements under 7 CFR 200.430 during their transition. We noted a total misstatement resulting from our testing of $495. Recommendation We recommend that the Organization maintain accurate payroll allocation records by activity for employees by implementing internal control procedures that would prevent or detect and correct a payroll allocation error. Especially during any period of staff transition Views of Responsible Officials Management agrees with the recommendation and will implement a system that will allow the Organization to adequately track and allocate costs by function for all employees.
Show full finding ▾Hide full finding ▴STAND UP PLACER, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) For the Year Ended June 30, 2019 III. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding: 2019-001 Finding Type: Significant deficiency Criteria Uniform Guidance 7 CFR 200.430 stipulates that: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; (iv) Encompass both federally assisted and all other activities compensated by the non-Federal entity; (v) Comply with the established accounting policies and practices of the non-Federal entity; (vii) Support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition During our testing, we noted three instances in which the allocation of payroll between grants was calculated incorrectly. Cause During a period of transition in staffing there was a lapse in the maintenance of payroll records and the calculation used to allocate costs to federal grants. Effect or Potential Effect The Organization was out of compliance with the requirements under 7 CFR 200.430 during their transition. We noted a total misstatement resulting from our testing of $495. Recommendation We recommend that the Organization maintain accurate payroll allocation records by activity for employees by implementing internal control procedures that would prevent or detect and correct a payroll allocation error. Especially during any period of staff transition Views of Responsible Officials Management agrees with the recommendation and will implement a system that will allow the Organization to adequately track and allocate costs by function for all employees.
STAND UP PLACER, INC. CORRECTIVE ACTION PLAN For the Year Ended June 30, 2019 Name of auditee: Stand Up Placer, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2018 through June 30, 2019 CAP prepared by: Name: Jenny Davidson Position: CEO/Executive Director Telephone: (530) 823-6224 Finding 2019-001 Comments: Management agrees with the finding. Actions: Management will implement a system that will allow the Organization to adequately track and allocate costs by function for all employees. Anticipated completion date: July 1, 2019
FAC accepted this audit on February 22, 2019 — management decision was due August 22, 2019.
FAC accepted this audit on February 11, 2018 — management decision was due August 11, 2018.
FAC accepted this audit on March 21, 2017 — management decision was due September 21, 2017.
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