EIN: 942822559
UEI: UR9WBUWNLJT3
Audited by: BryMar CPA, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (34 days from today).
What is a management decision? →FAC accepted this audit on October 28, 2025 — management decision was due April 28, 2026.
FAC accepted this audit on February 14, 2025 — management decision was due August 14, 2025.
We identified two inconsistencies in controls related to payroll processes. Cause: The condition occurred primarily because of having either an ineffective or no monthly and year-end control activity designed and implemented to verify payroll information was properly recorded and approved. Effect: Amounts recorded in payroll may be unauthorized or inaccurate. Without a properly designed process and review controls, material misstatements due to error or fraud could occur and not be detected. Questioned Costs: None. Context: We tested one hundred percent of payroll costs for four employees. In one out of the four employees selected for testing, proper approval for employee pay raise was not documented. In addition, for another one of the four employees tested, the employee record was not timely deactivated upon employment termination. Recommendation: We recommend management implement a termination checklist that the payroll administrator completes for each terminated employee before the next payroll is processed. The deactivation of employee record in the payroll system should be one of the steps on the checklist. Additionally, we recommend that all pay raise letters have proper documented approval before being processed in the payroll system. Views of Responsible Official: See next page
Show full finding ▾Hide full finding ▴Finding 2023-02: Allowable Costs: Payroll – Significant Deficiency in Internal Control over Compliance Information on the Federal Program: Assistance Listing Number 93.778—Medical Assistance Program, Medicaid Cluster, United States Department Health and Human Services. Pass-Through Entity: California Department of Aging. Award Numbers: MS-2223-47 and MS-2223-56. Criteria: Management is responsible for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Organization’s federal programs. Condition: We identified two inconsistencies in controls related to payroll processes. Cause: The condition occurred primarily because of having either an ineffective or no monthly and year-end control activity designed and implemented to verify payroll information was properly recorded and approved. Effect: Amounts recorded in payroll may be unauthorized or inaccurate. Without a properly designed process and review controls, material misstatements due to error or fraud could occur and not be detected. Questioned Costs: None. Context: We tested one hundred percent of payroll costs for four employees. In one out of the four employees selected for testing, proper approval for employee pay raise was not documented. In addition, for another one of the four employees tested, the employee record was not timely deactivated upon employment termination. Recommendation: We recommend management implement a termination checklist that the payroll administrator completes for each terminated employee before the next payroll is processed. The deactivation of employee record in the payroll system should be one of the steps on the checklist. Additionally, we recommend that all pay raise letters have proper documented approval before being processed in the payroll system. Views of Responsible Official: See next page
This condition existed due to multiple payroll systems used during the last two audit periods and untrained personnel. Current staff is fully trained on a new payroll system and capable of maintaining our newly developed processes and controls. Anicipated completion date is at the completion of the 2024 audit. Responsible contact person is Caitlin Cole, Human Resources manager.
FAC accepted this audit on October 17, 2024 — management decision was due April 17, 2025.
FAC accepted this audit on August 29, 2025 — management decision was due March 1, 2026.
FAC accepted this audit on May 3, 2017 — management decision was due November 3, 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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