In June 2018, Jason King completed his audit of a 2017 grant that a city made to Field of Dreams, a private, not‐for‐profit organization that sponsors recreational programs for disadvantaged teens. In the course of his testing, King discovered that material disbursements that were made in 2018 were charged as 2017 expenditures. The program director acknowledged the 2017 overcharges, pointing out that the organization faced a temporary cash shortage in that year. By charging the 2018 disbursements as 2017 expenditures, he was able to obtain early reimbursement and thereby avoid a fiscal crisis. He assured King that no dishonesty was intended; he was simply shifting funds from one year to another. Indeed, King was able to verify that the organization did not request reimbursement for the same charges in 2018. The Field of Dreams grant was a pass‐through grant in that the federal government provided the funds to the city. Were this discrepancy set forth as a finding in King's single audit report, it is almost certain that the organization would be ineligible for federal awards in the future. Over the course of several years, King has become familiar with the organization's programs and considers them to be of uncommon value to the community.