EIN: 133696064
UEI: LAT4MRDU1G63
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 14, 2021. 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 April 14, 2022 (1596 days ago).
What is a management decision? →Finding 2020-002 ? Reporting Federal Agency: US Department of Health and Human Services Program Names: Scaling the National Diabetes Prevention Program to Priority Populations. CFDA Numbers: 93.261 Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition/Context: The Balm did not complete its single audit and file the Data Collection Form reporting package to the Federal Audit Clearing House within nine months of its year end. Criteria or specific requirement: Per 2 CFR 200.303: The Non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ``Standards for Internal Control in the Federal Government?? issued by the Comptroller General of the United States and the ``Internal Control Integrated Framework??, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.512: Report Submission. (a) General. (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (2) Unless restricted by Federal statutes or regulations, the auditee must make copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: The Balm?s fiscal year 2020 Financial Statement and Single Audit was not completed until October 2021. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: We recommend the Organization create policies and procedures to ensure that audits are started and completed in a timely fashion for data collection submission to the federal clearinghouse.
Show full finding ▾Hide full finding ▴Finding 2020-002 ? Reporting Federal Agency: US Department of Health and Human Services Program Names: Scaling the National Diabetes Prevention Program to Priority Populations. CFDA Numbers: 93.261 Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition/Context: The Balm did not complete its single audit and file the Data Collection Form reporting package to the Federal Audit Clearing House within nine months of its year end. Criteria or specific requirement: Per 2 CFR 200.303: The Non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ``Standards for Internal Control in the Federal Government?? issued by the Comptroller General of the United States and the ``Internal Control Integrated Framework??, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.512: Report Submission. (a) General. (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (2) Unless restricted by Federal statutes or regulations, the auditee must make copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: The Balm?s fiscal year 2020 Financial Statement and Single Audit was not completed until October 2021. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: We recommend the Organization create policies and procedures to ensure that audits are started and completed in a timely fashion for data collection submission to the federal clearinghouse.
Since March 2020, there has been significant challenges with some key staff members of The Balm In Gilead. After the hardships that the Fiscal Director endured after the passing of his mother and the changes that took place as a result of the COVID-19 pandemic, it became evident the Fiscal Director could not maintain the deadlines and maintain daily operations in the accounting department as outlined by the accounting policies, which is necessary for an effective and efficiently managed accounting department. Because of the delays in the audit process as well as constantly missed audit deadlines, the organization decided to relieve the Fiscal Director of his duties as of October 2021. The Balm In Gilead is currently restructuring the accounting department and putting the proper accounting team in place to assure the current internal control processes are performed according to the accounting policies in place to assure all regulatory deadlines are met timely. The accounting staff hired during fiscal year 2020 will remain. The Board of Directors will support and provide guidance as the accounting department is restructured in order to meet the organization?s needs.
2019-002
FAC accepted this audit on November 4, 2020 — management decision was due May 4, 2021.
Finding 2019-002 ? Reporting Federal Agency: US Department of Health and Human Services Program Names: Scaling the National Diabetes Prevention Program to Priority Populations. CFDA Numbers: 93.261 Award Period: July 1, 2018 ? June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition/Context: The Balm did not complete its single audit and file the Data Collection Form reporting package to the Federal Audit Clearing House within nine months of its year end. Criteria or specific requirement: Per 2 CFR 200.303: The Non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ``Standards for Internal Control in the Federal Government?? issued by the Comptroller General of the United States and the ``Internal Control Integrated Framework??, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.512: Report Submission. (a) General. (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (2) Unless restricted by Federal statutes or regulations, the auditee must make copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: The Balm?s fiscal year 2019 Financial Statement and Single Audit was not completed until October 2020. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: We recommend the Organization create policies and procedures to ensure that audits are started and completed in a timely fashion for data collection submission to the federal clearinghouse.
Show full finding ▾Hide full finding ▴Finding 2019-002 ? Reporting Federal Agency: US Department of Health and Human Services Program Names: Scaling the National Diabetes Prevention Program to Priority Populations. CFDA Numbers: 93.261 Award Period: July 1, 2018 ? June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition/Context: The Balm did not complete its single audit and file the Data Collection Form reporting package to the Federal Audit Clearing House within nine months of its year end. Criteria or specific requirement: Per 2 CFR 200.303: The Non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ``Standards for Internal Control in the Federal Government?? issued by the Comptroller General of the United States and the ``Internal Control Integrated Framework??, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.512: Report Submission. (a) General. (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (2) Unless restricted by Federal statutes or regulations, the auditee must make copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: The Balm?s fiscal year 2019 Financial Statement and Single Audit was not completed until October 2020. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: We recommend the Organization create policies and procedures to ensure that audits are started and completed in a timely fashion for data collection submission to the federal clearinghouse.
Views of responsible officials and planned corrective actions: The FY2018 audit report outlined in detail the extenuating personal challenges for the Deputy Director and the Fiscal Director in FY2019, which severely impacted the operations of The Balm In Gilead. These challenges were not resolved until early FY2020. Very shortly after the return to the work of the fiscal and deputy directors, the Balm office was evacuated to remote (home) facilities due to COVID-19. This created additional delays as our IT systems had to be upgraded for security purposes as the organization and staff adapted to the new in-home working environment. The Balm In Gilead hired an additional full-time accounting staff in late FY2020 to ensure an appropriate allocation of responsibilities exist to support more consistency in the application of the accounting policies. The organization will continue to follow the updated internal policies and guidelines to assure any and all deadlines are met timely in future periods. Responsible Official: Fiscal Director Date of Completion: October 2020
2018-002
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
FAC accepted this audit on October 16, 2018 — management decision was due April 16, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-006
FAC accepted this audit on May 16, 2018 — management decision was due November 16, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.