EIN: 954329727
UEI: KLFNSSSNS7V4
Audited by: CLA (CliftonLarsonAllen LLP)
Oversight agency: 94 [AmeriCorps (Corporation for National and Community Service)]
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 December 3, 2025. 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 June 3, 2026 (101 days ago).
What is a management decision? →FAC accepted this audit on May 19, 2025 — management decision was due November 19, 2025.
FAC accepted this audit on August 22, 2024 — management decision was due February 22, 2025.
Compensation costs were not recorded directly into the accounting software throughout the year. The amounts allocated to grants had to be recalculated at the end of the year and recorded in large journal entries. Cause: Prior to and during 2022, the organization had not established strong grant accounting practices. Possible effect: Multiple data sources were needed to determine the full amount of expenses allocated to each funding source. Recommendation: Management should ensure that grant expenses are allocated within the accounting software on a monthly basis, or, if preferred, when each payroll is processed. Views of responsible officials: We agree that payroll delineation per grant was maintained outside our accounting software. Once brought to our attention, we shifted our approach and are now fully in compliance and have included payroll delineation within our accounting software.
Show full finding ▾Hide full finding ▴Finding number: 2022-003 Assistance listing number: 94.002 CFDA title: AmeriCorps Retired and Senior Volunteer Program Criteria: The Uniform Guidance cost principles require that organizations identify, in their accounts, all Federal awards received and expended. Condition: Compensation costs were not recorded directly into the accounting software throughout the year. The amounts allocated to grants had to be recalculated at the end of the year and recorded in large journal entries. Cause: Prior to and during 2022, the organization had not established strong grant accounting practices. Possible effect: Multiple data sources were needed to determine the full amount of expenses allocated to each funding source. Recommendation: Management should ensure that grant expenses are allocated within the accounting software on a monthly basis, or, if preferred, when each payroll is processed. Views of responsible officials: We agree that payroll delineation per grant was maintained outside our accounting software. Once brought to our attention, we shifted our approach and are now fully in compliance and have included payroll delineation within our accounting software.
Corrective Action Plan Date: August 13, 2024 Cognizant or Oversight Agency: Corporation for National and Community Service L.A. Works, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los Angeles, CA 90025 Audit period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS-MAJOR PROGRAM SIGNIFICANT DEFICIENCY 2022-003 The Uniform Guidance Cost principles require that organizations identify, in their accounts, all Federal awards received and expended. Recommendation: Management should ensure that grant expenses are allocated within the accounting software on a monthly basis, or, if preferred, when each payroll is processed. Action Taken: Once brought to our attention, we shifted our approach and are now fully in compliance. For the 2023 year, payroll delineation has been allocated monthly within the accounting software and for the 2024 year, payroll delineation has been allocated as payroll is processed. Name of responsible person: Name Ellen Tiep Title Finance Manager, L.A. Works Anticipated completion date: Completed as of December 31, 2023. If the Corporation for National and Community Service has questions regarding this plan, please call Deborah Brutchey, (213) 481-5376. Sincerely yours, Deborah Brutchey Executive Director L.A. Works
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.
