EIN: 943061583
UEI: GSA_MIGRATION
Audited by: GRANT & SMITH, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 18, 2023. 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 February 18, 2024 (935 days ago).
What is a management decision? →Finding 2021 & 2020-002 Payroll Taxes Withholdings Criteria Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States. Federal Insurance Contributions Act (FICA) under 26 U.S.C. ?3128 (2011), ), is the statutory authority for the payroll deduction of federal tax payments from employers and employees to support Social Security and Medicare. Condition APEB has a tax liability with both federal and state taxing agencies for non- payment of payroll taxes employer and employee portion which where withheld from employees payroll checks. Cause- APEB did not pay taxing agencies (Internal Revenue Service & Franchise Tax Board) taxes withheld from employee paycheck Effect- Employee tax withholding used for current operation expenses causing the liability to increase Recommendation ? To set up a payment agreement with the taxing authority?s to pay back the back taxes and pay the current taxes on time. Questionable Cost- Reimbursement for payroll
Show full finding ▾Hide full finding ▴Finding 2021 & 2020-002 Payroll Taxes Withholdings Criteria Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States. Federal Insurance Contributions Act (FICA) under 26 U.S.C. ?3128 (2011), ), is the statutory authority for the payroll deduction of federal tax payments from employers and employees to support Social Security and Medicare. Condition APEB has a tax liability with both federal and state taxing agencies for non- payment of payroll taxes employer and employee portion which where withheld from employees payroll checks. Cause- APEB did not pay taxing agencies (Internal Revenue Service & Franchise Tax Board) taxes withheld from employee paycheck Effect- Employee tax withholding used for current operation expenses causing the liability to increase Recommendation ? To set up a payment agreement with the taxing authority?s to pay back the back taxes and pay the current taxes on time. Questionable Cost- Reimbursement for payroll
With the support of the Board of Directors, the Executive Director has developed a strategic financial plan that includes private fundraising, increased donor relations, acquiring non-reimbursable grants and diversifying agency funding portfolio. In addition, the financial statement findings 2021-002 payroll taxes: Federal & State Taxes-APEB has set up a payment plan agreement with both the federal and state authorities to pay back the back taxes and the current taxes on time.
FAC accepted this audit on August 10, 2023 — management decision was due February 10, 2024.
Finding 2021 & 2020-002 Payroll Taxes Withholdings Criteria Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States. Federal Insurance Contributions Act (FICA) under 26 U.S.C. ?3128 (2011), ), is the statutory authority for the payroll deduction of federal tax payments from employers and employees to support Social Security and Medicare. Condition APEB has a tax liability with both federal and state taxing agencies for non- payment of payroll taxes employer and employee portion which where withheld from employees payroll checks. Cause- APEB did not pay taxing agencies (Internal Revenue Service & Franchise Tax Board) taxes withheld from employee paycheck Effect- Employee tax withholding used for current operation expenses causing the liability to increase Recommendation ? To set up a payment agreement with the taxing authority?s to pay back the back taxes and pay the current taxes on time. Questionable Cost- Reimbursement for payroll
Show full finding ▾Hide full finding ▴Finding 2021 & 2020-002 Payroll Taxes Withholdings Criteria Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defense and general Welfare of the United States. Federal Insurance Contributions Act (FICA) under 26 U.S.C. ?3128 (2011), ), is the statutory authority for the payroll deduction of federal tax payments from employers and employees to support Social Security and Medicare. Condition APEB has a tax liability with both federal and state taxing agencies for non- payment of payroll taxes employer and employee portion which where withheld from employees payroll checks. Cause- APEB did not pay taxing agencies (Internal Revenue Service & Franchise Tax Board) taxes withheld from employee paycheck Effect- Employee tax withholding used for current operation expenses causing the liability to increase Recommendation ? To set up a payment agreement with the taxing authority?s to pay back the back taxes and pay the current taxes on time. Questionable Cost- Reimbursement for payroll
With the support of the Board of Directors, the Executive Director has developed a strategic financial plan that includes private fundraising, increased donor relegations, acquiring non-reimbursable grants and diversifying agency funding portfolio. Included in our strategic financial plan, the Financial Statements Findings 2021 & 2020-002 - payroll taxes: federal & State Taxes - APEB has set up a payment plan agreement with both the federal and state authorities to pay back the back taxes and the current taxes on time. APEB is headed in the right direction following through with our strategic financial plan.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on February 21, 2018 — management decision was due August 21, 2018.
FAC accepted this audit on July 19, 2017 — management decision was due January 19, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
