EIN: 954109386
UEI: JA9DL54US3E3
271713257, 461219266, 462549403, 800438547, 812399831, 821161572, 821168707, 832691000, 846047883, 954477651 · unlinked EINs have no separate FAC filing
Audited by: Windes, Inc.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 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 10, 2026 (8 days from today).
What is a management decision? →FAC accepted this audit on November 5, 2025 — management decision was due May 5, 2026.
FAC accepted this audit on July 15, 2025 — management decision was due January 15, 2026.
FAC accepted this audit on August 12, 2024 — management decision was due February 12, 2025.
FAC accepted this audit on September 11, 2023 — management decision was due March 11, 2024.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on August 17, 2020 — management decision was due February 17, 2021.
We noted that documentation on cost allocations was unclear and that hours reporting, particularly for exempt employees, was inconsistent. Timesheets were not signed by supervisors contemporaneously with payment, nor was there other evidence of review by supervisors. Cause: The payroll software does not allow for review of time allocation as part of the approval process. An alternate process to address the requirement has not yet been developed. Possible effect: It is possible that time could be allocated to a funding source inaccurately and that documentation of the allocation may not be available to support the costs allocated to a Federal funding source. Questioned cost: None identified. Recommendation: Management should review the requirements of CFR 200.430 and implement a system that efficiently and effectively allows for allocation and documentation of compensation costs. The system could be transaction-based (i.e., a change in software that allows for approval of allocations each pay period) or estimate and review based (subsequent modification based on review of budgeted estimates.) Views of responsible officials: Step Up allocates costs based on the budgeted estimates provided by the program managers with the input of employees. These estimates are adjusted at the end of the month, and booked into the subsequent month, to reflect such changes. We agree with the comment that our subsequent review procedures have not satisfactorily captured all changes. We have added a new system that will update staffs' time in a more timely and accurate manner through our payroll software. Our accounting software will receive this information so that we may provide more complete reports for Management to review in comparison to budgeted estimates. This is currently done on a monthly basis.
Show full finding ▾Hide full finding ▴Finding number: 2019-002 Criteria: Under the Uniform Guidance, specifically 2 CFR 200.430, charges to Federal awards for compensation must be supported by a system of internal control which provides reasonable assurance that costs are allocated appropriately and accurately. Organizations are permitted to use budget estimates when the system for developing the estimates provide reasonable approximations of the allocable costs and the internal controls include an after-the-fact review of charges, which adjustments entered as necessary. Condition: We noted that documentation on cost allocations was unclear and that hours reporting, particularly for exempt employees, was inconsistent. Timesheets were not signed by supervisors contemporaneously with payment, nor was there other evidence of review by supervisors. Cause: The payroll software does not allow for review of time allocation as part of the approval process. An alternate process to address the requirement has not yet been developed. Possible effect: It is possible that time could be allocated to a funding source inaccurately and that documentation of the allocation may not be available to support the costs allocated to a Federal funding source. Questioned cost: None identified. Recommendation: Management should review the requirements of CFR 200.430 and implement a system that efficiently and effectively allows for allocation and documentation of compensation costs. The system could be transaction-based (i.e., a change in software that allows for approval of allocations each pay period) or estimate and review based (subsequent modification based on review of budgeted estimates.) Views of responsible officials: Step Up allocates costs based on the budgeted estimates provided by the program managers with the input of employees. These estimates are adjusted at the end of the month, and booked into the subsequent month, to reflect such changes. We agree with the comment that our subsequent review procedures have not satisfactorily captured all changes. We have added a new system that will update staffs' time in a more timely and accurate manner through our payroll software. Our accounting software will receive this information so that we may provide more complete reports for Management to review in comparison to budgeted estimates. This is currently done on a monthly basis.
U.S. Department of Housing and Urban Development Significant Deficiency 14.267 Continuum of Care Program. Recommendation: Management should review the requirement of CFR 200.430 and implement a payroll system that efficiently and effectively allows for allocation and documentation of compensation costs. The system could be transaction-based (i.e., a change in software that allows for approval of allocations each pay period) or estimate and review based (subsequent modification based on review of budgeted estimates.)Action Taken: Step Up allocates costs based on the budgeted estimates provided by the program managers with the input of employees. These estimates are adjusted at the end of the month, and booked into the subsequent month, to reflect such changes. We agree with the comment that our subsequent review procedures have not satisfactorily captured all changes. WE have added a new system that will update staff's time in a more timely and accurate manner through our payroll software, which includes automatic downloads and uploads of data across databases. Our accounting software will receive this information so that we may provide more complete and accurate reports for Management to review in comparison to budgeted estimates. This is currently done monthly. Name of responsible person: Teleza Williams Anticipated completion date: Completed as of February 2020
2018-002
FAC accepted this audit on March 29, 2019 — management decision was due September 29, 2019.
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GSA_MIGRATION
FAC accepted this audit on January 18, 2018 — management decision was due July 18, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 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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