EIN: 166002556
UEI: DNDKUB7NL817
Audited by: Drescher and Malecki
Cognizant agency: 93 [Department of Health and Human Services]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 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 March 29, 2026 (154 days ago).
What is a management decision? →FAC accepted this audit on September 18, 2024 — management decision was due March 18, 2025.
FAC accepted this audit on September 18, 2023 — management decision was due March 18, 2024.
FAC accepted this audit on September 14, 2022 — management decision was due March 14, 2023.
The internal control that requires signature approval for expenditures was not operating effectively and there were missing signatures from purchase orders and/or other supporting documentation. Effect: Internal controls are not operating effectively resulting in a material weakness. Context: Of the twenty-four items haphazardly selected for testing, 3 items did not have properly documented signatures approving the expense. Recommendation: We recommend the County follow internal controls in place and develop the means for monitoring and testing that controls are operating effectively. Management should consider the need to design and implement mitigating controls as deemed necessary to ensure a low level of control risk.
Show full finding ▾Hide full finding ▴Criteria: Internal controls should be designed, documented, and implemented to support a low level of control risk over compliance requirements A/B. Activities Allowed or Unallowed & Allowable Costs/Cost Principles. Cause/Condition: The internal control that requires signature approval for expenditures was not operating effectively and there were missing signatures from purchase orders and/or other supporting documentation. Effect: Internal controls are not operating effectively resulting in a material weakness. Context: Of the twenty-four items haphazardly selected for testing, 3 items did not have properly documented signatures approving the expense. Recommendation: We recommend the County follow internal controls in place and develop the means for monitoring and testing that controls are operating effectively. Management should consider the need to design and implement mitigating controls as deemed necessary to ensure a low level of control risk.
This has been identified as an internal control issue, which is corrected by the Fiscal Supervisor/Designee closely reviewing invoice payments, prior to submission for payment, to ensure processes are followed. The Fiscal Staff involved with invoice payments and contracts will be provided re-education, by the end of August 2022, on the importance of verification of Grant Dollars, and the verification process. If the Fiscal Supervisor designates another staff member, periodic reviews will still be performed by the Fiscal Supervisor, as an extra form of oversight.
Due to COVID-19, certain sessions and meetings were held virtually rather than in person as part of Management?s goal to continue to meet programmatic objectives. In many cases, certain expenditures incurred related to these sessions and meetings are used to meet the local match requirements associated with this federal award. Procedures to ensure adequate controls were in place to track these expenditures were not adequate to support a low level of control risk over compliance requirement G. Matching. Effect: Management was unable to provide formal evidence to support individuals? attendance and participation in virtual meetings outside of the summary sheets used to track expenditures recorded as part of the matching requirement. Furthermore, there was no formal documented evidence of Zoom that was used for hosting the virtual meetings. Context: The deficiency specifically relates to those expenditures having to do with virtual meetings only. Recommendation: We recommend that management consider designing and documenting alternative internal control procedures that will support the existence of all matching expenditures associated with virtual meetings. We suggest evidence controls exist be documented and retained which includes, but is not limited to, any secondary review by an individual other than the individual inputting and tracking the matching spreadsheet be documented and dated. Key internal controls should be periodically monitored and reviewed to ensure operational effectiveness.
Show full finding ▾Hide full finding ▴Criteria: Per the OMB Compliance Supplement, management is required to design and implement adequate controls to support a low level of control risk over compliance requirement G. Matching. Cause/Condition: Due to COVID-19, certain sessions and meetings were held virtually rather than in person as part of Management?s goal to continue to meet programmatic objectives. In many cases, certain expenditures incurred related to these sessions and meetings are used to meet the local match requirements associated with this federal award. Procedures to ensure adequate controls were in place to track these expenditures were not adequate to support a low level of control risk over compliance requirement G. Matching. Effect: Management was unable to provide formal evidence to support individuals? attendance and participation in virtual meetings outside of the summary sheets used to track expenditures recorded as part of the matching requirement. Furthermore, there was no formal documented evidence of Zoom that was used for hosting the virtual meetings. Context: The deficiency specifically relates to those expenditures having to do with virtual meetings only. Recommendation: We recommend that management consider designing and documenting alternative internal control procedures that will support the existence of all matching expenditures associated with virtual meetings. We suggest evidence controls exist be documented and retained which includes, but is not limited to, any secondary review by an individual other than the individual inputting and tracking the matching spreadsheet be documented and dated. Key internal controls should be periodically monitored and reviewed to ensure operational effectiveness.
The recommendations will be acted on immediately. All practices and controls that are in place for expenditures have been reviewed and will be provided to all staff at a team meeting on September 6th, 2022, as a formal training update. As there are many new staff in place, this will be a helpful training for all.
FAC accepted this audit on August 23, 2021 — management decision was due February 23, 2022.
FAC accepted this audit on September 10, 2020 — management decision was due March 10, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 20, 2018 — management decision was due March 20, 2019.
FAC accepted this audit on August 23, 2017 — management decision was due February 23, 2018.
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