EIN: 942909773
UEI: SVWEGUNLL9X1
Audited by: MUN CPAs, LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2024. 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 29, 2024 (716 days ago).
What is a management decision? →Federal Award Information: Name of Federal Agency: Department of the Treasury Federal Program Title: Coronavirus Relief Fund Assistance Listing Number: 21.019 Federal Award Year: 2021 Passed Through: State of California Department of Social Services Pass Through Number: COVID-19 TEFAP Criteria Section 5001 of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") established the Coronavirus Relief Fund to provide assistance due to the COVID-19 public health emergency. Condition During our testing of payroll charged to the program, we noted formal documentation was not maintained to support payroll allocated to the grant. In addition, the Organization allocated net, rather than gross, pay to the grant throughout the year and posted an adjustment at year-end to correct wages and taxes. Cause Due to personnel turnover, documentation was not maintained and wages were not correctly allocated to the grant throughout the year. Effect Failure to maintain documentation supporting allocation percentages and using an incorrect allocation basis could lead to incorrect payroll amounts charged to grants. Questioned Costs No costs are questioned. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization develop a process to allocate payroll to grants, such as using actual hours worked for hourly employees and performing a time study for salaried employees, implement procedures to consistently allocate payroll to grants, and use the proper base for the allocation.
Show full finding ▾Hide full finding ▴Federal Award Information: Name of Federal Agency: Department of the Treasury Federal Program Title: Coronavirus Relief Fund Assistance Listing Number: 21.019 Federal Award Year: 2021 Passed Through: State of California Department of Social Services Pass Through Number: COVID-19 TEFAP Criteria Section 5001 of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") established the Coronavirus Relief Fund to provide assistance due to the COVID-19 public health emergency. Condition During our testing of payroll charged to the program, we noted formal documentation was not maintained to support payroll allocated to the grant. In addition, the Organization allocated net, rather than gross, pay to the grant throughout the year and posted an adjustment at year-end to correct wages and taxes. Cause Due to personnel turnover, documentation was not maintained and wages were not correctly allocated to the grant throughout the year. Effect Failure to maintain documentation supporting allocation percentages and using an incorrect allocation basis could lead to incorrect payroll amounts charged to grants. Questioned Costs No costs are questioned. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization develop a process to allocate payroll to grants, such as using actual hours worked for hourly employees and performing a time study for salaried employees, implement procedures to consistently allocate payroll to grants, and use the proper base for the allocation.
A grant allocation workbook is prepared monthly by External Bookkeeper and reviewed/approved by Executive Director before allocations are entered in accounting software. The method used has been based on the percentage of time each employee works on the individual programs as determined by management. Both hourly and salaried employees use the percentage method. This method is determined based on the programs being performed for the month. A time study is now being performed on the first week of every quarter for all employees to determine the accuracy of the percentages used in the grant allocation workbook. Responsiblity: External Bookkeeper, PurserBKS, is responsible for preparing monthly Grant Allocation Worksheet for review and approval by Executive Director. Once this is approved then PurserBKS prepares the grant billing documents for Executive Director's review and approval. Responsibility: Marial Ball, Executive Director, reviews and approves all grant billing and submits billing documents to funders. Completion Date: Ongoing
Federal Award Information: Name of Federal Agency: Department of Housing and Urban Development Federal Program Title: Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii Assistance Listing Number: 14.228 Federal Award Year: 2021 Passed Through: County of Yuba Pass Through Number: COVID-19 Criteria Funding provided through the County of Yuba to initiate and continue operation of a Vulnerable Populations Food Delivery Program. Condition During our testing of payroll charged to the grant, we noted formal documentation was not maintained to support payroll allocated to the grant. In addition, the Organization allocated net, rather than gross, pay to the grant throughout the year and posted an adjustment at year-end to correct wages and taxes. Cause Due to personnel turnover, documentation was not maintained and wages were not correctly allocated to the grant throughout the year. Effect Failure to maintain documentation supporting allocation percentages and using an incorrect allocation basis could lead to incorrect payroll amounts charged to grants. Questioned Costs No costs are questioned. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization develop a process to allocate payroll to grants, such as using actual hours worked for hourly employees and performing a time study for salaried employees, implement procedures to consistently allocate payroll to grants, and use the proper base for the allocation.
Show full finding ▾Hide full finding ▴Federal Award Information: Name of Federal Agency: Department of Housing and Urban Development Federal Program Title: Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii Assistance Listing Number: 14.228 Federal Award Year: 2021 Passed Through: County of Yuba Pass Through Number: COVID-19 Criteria Funding provided through the County of Yuba to initiate and continue operation of a Vulnerable Populations Food Delivery Program. Condition During our testing of payroll charged to the grant, we noted formal documentation was not maintained to support payroll allocated to the grant. In addition, the Organization allocated net, rather than gross, pay to the grant throughout the year and posted an adjustment at year-end to correct wages and taxes. Cause Due to personnel turnover, documentation was not maintained and wages were not correctly allocated to the grant throughout the year. Effect Failure to maintain documentation supporting allocation percentages and using an incorrect allocation basis could lead to incorrect payroll amounts charged to grants. Questioned Costs No costs are questioned. Repeat Finding This is not a repeat finding. Recommendation We recommend the Organization develop a process to allocate payroll to grants, such as using actual hours worked for hourly employees and performing a time study for salaried employees, implement procedures to consistently allocate payroll to grants, and use the proper base for the allocation.
A grant allocation workbook is prepared monthly by External Bookkeeper and reviewed/approved by Executive Director before allocations are entered in accounting software. The method used has been based on the percentage of time each employee works on the individual programs as determined by management. Both hourly and salaried employees use the percentage method. This method is determined based on the programs being performed for the month. A time study is now being performed on the first week of every quarter for all employees to determine the accuracy of the percentages used in the grant allocation workbook. Responsiblity: External Bookkeeper, PurserBKS, is responsible for preparing monthly Grant Allocation Worksheet for review and approval by Executive Director. Once this is approved then PurserBKS prepares the grant billing documents for Executive Director's review and approval. Responsibility: Marial Ball, Executive Director, reviews and approves all grant billing and submits billing documents to funders. Completion Date: Ongoing
FAC accepted this audit on April 6, 2022 — management decision was due October 6, 2022.
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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