EIN: 134291152
UEI: SMA5T3N4GY91
Audited by: Sutton Frost Cary LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2025 (242 days ago).
What is a management decision? →FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
During testing of accrued expenses, it was noted that certain payroll liabilities were improperly accrued as of September 30, 2023. Further, during period of performance testing, it was noted that the Organization does not have sufficient internal controls documented to ensure compliance. Cause: The Organization’s lack of internal controls resulted in noncompliance. Effect: The Organization overcharged the budget period for expenses that should have not been accrued. Additionally, the Organization’s procedures do not allow for the timely tracking of refundable advances, funds drawn prior to expenses being incurred. This results in difficulty determining the amount of funds drawn in advance as compared to expenditures incurred. Recommendation: Expenses charged to grant should be reviewed in detail, monthly and at grant year end, to ensure only costs incurred during the budget period are properly accrued. Additionally, the Organization should adopt procedures that allow for the timely tracking of refundable advances, to ensure funds are properly expended during the period of performance. Management’s response: See corrective action plan
Show full finding ▾Hide full finding ▴Finding 2023-002: Period of performance – material weakness in internal controls over compliance and compliance finding. 93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants Criteria: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and have sufficient documented internal controls to ensure compliance with period of performance requirements. Condition: During testing of accrued expenses, it was noted that certain payroll liabilities were improperly accrued as of September 30, 2023. Further, during period of performance testing, it was noted that the Organization does not have sufficient internal controls documented to ensure compliance. Cause: The Organization’s lack of internal controls resulted in noncompliance. Effect: The Organization overcharged the budget period for expenses that should have not been accrued. Additionally, the Organization’s procedures do not allow for the timely tracking of refundable advances, funds drawn prior to expenses being incurred. This results in difficulty determining the amount of funds drawn in advance as compared to expenditures incurred. Recommendation: Expenses charged to grant should be reviewed in detail, monthly and at grant year end, to ensure only costs incurred during the budget period are properly accrued. Additionally, the Organization should adopt procedures that allow for the timely tracking of refundable advances, to ensure funds are properly expended during the period of performance. Management’s response: See corrective action plan
CORRECTIVE ACTION PLAN: The Organization will adopt procedures that allow for the timely tracking of refundable advances, to ensure funds are properly expended during the period of performance.
2022-003
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
During testing of procurement, the auditors noted that one out of two smallpurchase acquisitions did not have documentation on file showing that multiple price quoteswere obtained.Cause: The price quotes were obtained verbally and not documented.Effect: Internal controls were not properly implemented to reduce the risk of noncompliance.Recommendation: Price quote documentation should be kept on file for all small purchaseacquisitions.Management?s response: See corrective action plan
Show full finding ▾Hide full finding ▴Finding 2022-002: Procurement ? significant deficiency in internal controls over compliance.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: Section 200.320 of the Code of Federal Regulations requires non-federal entities toobtain an adequate number of price quotes from qualified sources for acquisitions of propertyor services when the aggregate dollar amount exceeds the micro-purchase threshold but doesnot exceed the simplified acquisition threshold.Condition: During testing of procurement, the auditors noted that one out of two smallpurchase acquisitions did not have documentation on file showing that multiple price quoteswere obtained.Cause: The price quotes were obtained verbally and not documented.Effect: Internal controls were not properly implemented to reduce the risk of noncompliance.Recommendation: Price quote documentation should be kept on file for all small purchaseacquisitions.Management?s response: See corrective action plan
Management will ensure that price quote documentation is kept on file for all small purchase acquisitions whose aggregate dollar amount exceeds the micro-purchase threshold.
2021-004
During testing of accrued expenses, it was determined that purchases of equipmentmade subsequent to year end were improperly accrued as of September 30, 2022, resulting inthe incorrect grant year being charged for these expenses.Cause: The improper accrual was an oversight.Effect: The Organization charged the incorrect budget period for expenses incurred subsequentto the end of the period.Recommendation: Accrued expenses should be reviewed in detail at grant year end to ensureonly costs incurred prior to year end are accrued and reported as grant expenditures.Management?s response: See corrective action plan
Show full finding ▾Hide full finding ▴Finding 2022-003: Period of performance ? material weakness in internal controls overcompliance and compliance finding.93.086 Healthy Marriage Promotion and Responsible Fatherhood GrantsCriteria: A non-federal entity may charge only allowable costs incurred during the approvedbudget period of a federal award?s period of performance.Condition: During testing of accrued expenses, it was determined that purchases of equipmentmade subsequent to year end were improperly accrued as of September 30, 2022, resulting inthe incorrect grant year being charged for these expenses.Cause: The improper accrual was an oversight.Effect: The Organization charged the incorrect budget period for expenses incurred subsequentto the end of the period.Recommendation: Accrued expenses should be reviewed in detail at grant year end to ensureonly costs incurred prior to year end are accrued and reported as grant expenditures.Management?s response: See corrective action plan
Management will ensure that accrued expenses are reviewed in detail at grant year end to ensure only costs incurred prior to year end are accrued and reported as grant expenditures.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
Timesheets were not approved by a supervisor. Questioned costs: None Context: CLA reviewed 40 payroll disbursements and noted that 3 did not include a signature by the supervisor. Cause: Oversight Effect: As the Organization is almost entirely funded by two federal grants from the same assistance listing, any noncompliance with this compliance requirement would not be material, as all time and effort goes to administering the federal program. Repeat Finding: No Recommendation: All timesheets should be approved weekly and maintained for a specified period of time to support compliance with grant requirements. Views of responsible officials: There is no disagreement with the audit finding. Management will implement a document retention policy and ensure that all relevant support is maintained.
Show full finding ▾Hide full finding ▴2021 ? 001 Federal agency: U.S. Department of Health and Human Services Federal program titles: Fatherhood ? Family-focused, Interconnected, Resilient, and Essential; Family, Relationship, and Marriage Education Works - Adults Assistance Listing Number: 93.086 Award Period: September 30, 2020 ? September 29, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Per 2 CFR Part 230, Appendix B, subparagraph 8.m.(2)(c), ?the reports must be signed by the individual employee, or by the responsible supervisory official having first hand knowledge of the activities performed by the employee, that the distribution of activity represents a reasonable estimate of the actual work performed by the employee during the periods covered by the reports.? Condition: Timesheets were not approved by a supervisor. Questioned costs: None Context: CLA reviewed 40 payroll disbursements and noted that 3 did not include a signature by the supervisor. Cause: Oversight Effect: As the Organization is almost entirely funded by two federal grants from the same assistance listing, any noncompliance with this compliance requirement would not be material, as all time and effort goes to administering the federal program. Repeat Finding: No Recommendation: All timesheets should be approved weekly and maintained for a specified period of time to support compliance with grant requirements. Views of responsible officials: There is no disagreement with the audit finding. Management will implement a document retention policy and ensure that all relevant support is maintained.
2021-001 Healthy Marriage Promotion and Responsible Fatherhood Grants ? Assistance Listing No. 96.086 Recommendation: We recommend all timesheets should be approved weekly and maintained for a specified period of time to support compliance with grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Anthem Strong Families will implement a document retention policy and ensure all relevant support is maintained. Name(s) of the contact person(s) responsible for corrective action: Cosette Bowles, CEO Planned completion date for corrective action plan: September 30, 2022
Timesheets for a specific employee?s pay periods could not be provided. Questioned costs: None Context: CLA reviewed 40 payroll disbursements and two selections for one employee could not be provided Cause: The employee in question left employment at the Organization and the timesheets could not be found in the files left behind. Effect: As the Organization is almost entirely funded by two federal grants from the same assistance listing, any noncompliance with this compliance requirement would not be material, as all time and effort goes to administering the federal program. Repeat Finding: No Recommendation: All employee timesheets should be maintained for a designated period of time to support compliance with the grant awards. Views of responsible officials: There is no disagreement with the audit finding. Management will implement a document retention policy and ensure that all relevant support is maintained.
Show full finding ▾Hide full finding ▴2021 ? 002 Federal agency: U.S. Department of Health and Human Services Federal program titles: Fatherhood ? Family-focused, Interconnected, Resilient, and Essential; Family, Relationship, and Marriage Education Works - Adults Assistance Listing Number: 93.086 Award Period: September 30, 2020 ? September 29, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other compliance matters Criteria or specific requirement: Per 2 CFR Part 230, Appendix B, subparagraph 8.m.(2), ?reports reflecting the distribution of activity of each employee must be maintained for all staff members (professionals and nonprofessionals) whose compensation is charged, in whole or in part, directly to awards.? Condition: Timesheets for a specific employee?s pay periods could not be provided. Questioned costs: None Context: CLA reviewed 40 payroll disbursements and two selections for one employee could not be provided Cause: The employee in question left employment at the Organization and the timesheets could not be found in the files left behind. Effect: As the Organization is almost entirely funded by two federal grants from the same assistance listing, any noncompliance with this compliance requirement would not be material, as all time and effort goes to administering the federal program. Repeat Finding: No Recommendation: All employee timesheets should be maintained for a designated period of time to support compliance with the grant awards. Views of responsible officials: There is no disagreement with the audit finding. Management will implement a document retention policy and ensure that all relevant support is maintained.
2021-002 Healthy Marriage Promotion and Responsible Fatherhood Grants ? Assistance Listing No. 96.086 Recommendation: We recommend all timesheets should be maintained for a specified period of time to support compliance with grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Anthem Strong Families will implement a document retention policy and ensure all relevant support is maintained. Name(s) of the contact person(s) responsible for corrective action: Cosette Bowles, CEO Planned completion date for corrective action plan: September 30, 2022
The Organization has a process in place to perform a SAM?s check in order to determine if the vendors for expenditures considered covered transactions were debarred or suspended. However, there is no documentation that the control is being performed. Questioned costs: None Context: CLA reviewed 3 vendors with contracts greater than $25,000, noting that none had a documented SAMs check completed. Cause: Managerial oversight Effect: No documentation of the check being done could lead to checks being missed throughout the year and ultimately end with the entity doing business with a suspended or debarred business. Repeat Finding: No Recommendation: Save PDFs of the SAM check that is done to a folder and keep it throughout the year in order to support compliance with the requirement. Views of responsible officials: The Organization has already implemented the recommendation in 2022.
Show full finding ▾Hide full finding ▴2021 ? 003 Federal agency: U.S. Department of Health and Human Services Federal program titles: Fatherhood ? Family-focused, Interconnected, Resilient, and Essential; Family, Relationship, and Marriage Education Works - Adults Assistance Listing Number: 93.086 Award Period: September 30, 2020 ? September 29, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Pursuant to 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing federal awards in compliance with federal statues, regulations and the terms and conditions of the federal awards. Further and in accordance with 2 CFR Part 180, non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Covered transactions include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or that meet certain other criteria. Federal regulations require grantees to verify that parties receiving non-procurement goods and services are not suspended or debarred. This verification may be accomplished through checking the System for Award Management (SAM) website (www.sam.gov) maintained by the General Services Administration. Condition: The Organization has a process in place to perform a SAM?s check in order to determine if the vendors for expenditures considered covered transactions were debarred or suspended. However, there is no documentation that the control is being performed. Questioned costs: None Context: CLA reviewed 3 vendors with contracts greater than $25,000, noting that none had a documented SAMs check completed. Cause: Managerial oversight Effect: No documentation of the check being done could lead to checks being missed throughout the year and ultimately end with the entity doing business with a suspended or debarred business. Repeat Finding: No Recommendation: Save PDFs of the SAM check that is done to a folder and keep it throughout the year in order to support compliance with the requirement. Views of responsible officials: The Organization has already implemented the recommendation in 2022.
2021-003 Healthy Marriage Promotion and Responsible Fatherhood Grants ? Assistance Listing No. 96.086 Recommendation: We recommend all timesheets should be maintained for a specified period of time to support compliance with grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Anthem Strong Families has already implemented the recommendation in 2022. Name(s) of the contact person(s) responsible for corrective action: Cosette Bowles, CEO Planned completion date for corrective action plan: June 30, 2022
For a vendor procured via noncompetitive proposal, the justification for using that procurement method was not documented in writing at the time of the procurement. Based on rationales provided via email during fieldwork, the justification was that competition was inadequate. Questioned costs: None Context: Of a population of 4, 2 vendors were selected to test procurement. 1 was procured via noncompetitive proposal. Cause: Vendor decision was made verbally and minutes or a memo summary were not taken. Effect: Vendor selection may not have given enough opportunity to others that had not worked with the Organization before. Repeat Finding: No Recommendation: CLA recommends that all rationales and justifications on procurement methods, whether noncompetitive proposal or small purchase, be thoroughly documented timely and retained for the appropriate timeframe. Views of responsible officials: Management will implement a policy to document procurement cost analyses and rationales in writing at the time of procurement.
Show full finding ▾Hide full finding ▴2021 ? 004 Federal agency: U.S. Department of Health and Human Services Federal program titles: Fatherhood ? Family-focused, Interconnected, Resilient, and Essential; Family, Relationship, and Marriage Education Works - Adults Assistance Listing Number: 93.086 Award Period: September 30, 2020 ? September 29, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other compliance matters Criteria or specific requirement: Per 2 CFR section 200.320(b), procurements that exceed the micropurchase threshold, price or rate quotations must be obtained from an adequate number of qualified sources. Per 2 CFR 200.320(f) noncompetitive proposals may be used when one or more of four circumstances are met. Condition: For a vendor procured via noncompetitive proposal, the justification for using that procurement method was not documented in writing at the time of the procurement. Based on rationales provided via email during fieldwork, the justification was that competition was inadequate. Questioned costs: None Context: Of a population of 4, 2 vendors were selected to test procurement. 1 was procured via noncompetitive proposal. Cause: Vendor decision was made verbally and minutes or a memo summary were not taken. Effect: Vendor selection may not have given enough opportunity to others that had not worked with the Organization before. Repeat Finding: No Recommendation: CLA recommends that all rationales and justifications on procurement methods, whether noncompetitive proposal or small purchase, be thoroughly documented timely and retained for the appropriate timeframe. Views of responsible officials: Management will implement a policy to document procurement cost analyses and rationales in writing at the time of procurement.
2021-004 Healthy Marriage Promotion and Responsible Fatherhood Grants ? Assistance Listing No. 96.086 Recommendation: We recommend that all rationales and justifications on procurement methods, whether noncompetitive proposal or small purchase, be thoroughly documented timely and retained for the appropriate timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a policy to document procurement cost analyses and rationales in writing at the time of procurement. Name(s) of the contact person(s) responsible for corrective action: Cosette Bowles, CEO Planned completion date for corrective action plan: September 30, 2022
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
Salaried employees do not submit timesheets, therefore time and effort for work related to the federal grant is not documented. Questioned costs: None Context: CLA reviewed 20 payroll disbursements and noted that 18 did not include timesheets or other documentation of time and effort related to administering the federal program. These were exclusively related to salaried employees. Cause: As the organization is fully funded by this single grant, management does not require salaried employees to fill out timesheets. Effect: As the Organization is entirely funded by a single federal grant, any noncompliance with this compliance requirement would not be material, as all time and effort goes to administering the federal program. Repeat Finding: No Recommendation: All employees should record time and effort at least monthly. Views of responsible officials: There is no disagreement with the audit finding. Management will implement a regular control for after-the-fact review and certification of time by salaried employees.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: New Pathways for Fathers and Families Grant CFDA Number: 93.086 Award Period: September 30, 2018 ? September 29, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other compliance matters Criteria or specific requirement: Per 2 CFR Part 230, Appendix B, subparagraph 8.m.(2), ?reports reflecting the distribution of activity of each employee must be maintained for all staff members (professionals and nonprofessionals) whose compensation is charged, in whole or in part, directly to awards.? Condition: Salaried employees do not submit timesheets, therefore time and effort for work related to the federal grant is not documented. Questioned costs: None Context: CLA reviewed 20 payroll disbursements and noted that 18 did not include timesheets or other documentation of time and effort related to administering the federal program. These were exclusively related to salaried employees. Cause: As the organization is fully funded by this single grant, management does not require salaried employees to fill out timesheets. Effect: As the Organization is entirely funded by a single federal grant, any noncompliance with this compliance requirement would not be material, as all time and effort goes to administering the federal program. Repeat Finding: No Recommendation: All employees should record time and effort at least monthly. Views of responsible officials: There is no disagreement with the audit finding. Management will implement a regular control for after-the-fact review and certification of time by salaried employees.
U.S. Department of Health and Human Services Anthem Strong Families respectfully submits the following corrective action plan for the year ended September 30, 2019. Audit period: 2019 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2019-001 Healthy Marriage Promotion and Responsible Fatherhood Grants ? CFDA No. 96.086 Recommendation: We recommend that all employees record time and effort at least monthly Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Anthem Strong Families has communicated to all employees that monthly time and effort documentation is required. Name(s) of the contact person(s) responsible for corrective action: Cosette Bowles, CEO Planned completion date for corrective action plan: September 30, 2020 If the Department has questions regarding this plan, please call Cosette Bowles at 214-426-0900.
FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.
FAC accepted this audit on July 19, 2018 — management decision was due January 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 4, 2017 — management decision was due January 4, 2018.
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