EIN: 166198498
UEI: JKL6PFR6MYK7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 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 24, 2025 (247 days ago).
What is a management decision? →The Schedule of Expenditures of Federal Awards for 2023 did not include $1,224,086 of federal award expenditures. Context: After the issuance of the combined financial statements and related schedule of expenditures of federal awards for the year ended December 31, 2023, management discovered that certain expenditures were omitted from the Schedule of Expenditures of Federal Awards. Cause: The Companies’ internal control over review of the Schedule failed to detect the omitted awards. Effect: Reporting of expenditures over federal awards was not complete. Recommendation: The Companies should enhance their internal controls over intake and tracking of grants, including identification as federal awards, to produce a complete and accurate Schedule of Expenditures of Federal Awards. Views of Responsible Official: See management’s Corrective Action Plan on page 35.
Show full finding ▾Hide full finding ▴Criteria: Under Uniform Guidance, auditees are required to submit a Schedule of Expenditures of Federal Awards that include all federal monies expended during the fiscal year. Condition: The Schedule of Expenditures of Federal Awards for 2023 did not include $1,224,086 of federal award expenditures. Context: After the issuance of the combined financial statements and related schedule of expenditures of federal awards for the year ended December 31, 2023, management discovered that certain expenditures were omitted from the Schedule of Expenditures of Federal Awards. Cause: The Companies’ internal control over review of the Schedule failed to detect the omitted awards. Effect: Reporting of expenditures over federal awards was not complete. Recommendation: The Companies should enhance their internal controls over intake and tracking of grants, including identification as federal awards, to produce a complete and accurate Schedule of Expenditures of Federal Awards. Views of Responsible Official: See management’s Corrective Action Plan on page 35.
Re: The Horizon Corporations Report on Internal Control over Compliance for Federal Programs Dopkins & Company, LLP completed an updated report on internal control over financial reporting and on compliance and other matters based on an audit of combined financial statements performed in accordance with Government Auditing Standards for federal programs for the operating period January 1, 2023 to December 31, 2023. Upon completion of the audit procedures, one finding was identified. The following is a response to this finding: Finding: The Companies' internal control over review of the Schedule of Expenditures of Federal Awards failed to detect $1,224,086 of federal award expenditures. The Companies should enhance their internal controls over intake and tracking of grants, including identification of federal awards, to produce a complete and accurate Schedule of Expenditures of Federal Awards. Horizon Response: In response to the finding, Horizon updated our procedures regarding completion of the Schedule of Expenditures of Federal Awards to the following: begin with the prior year audited schedule, update continuing awards with current year expenditures, remove concluded awards, and add new program expenditures. New programs will be identified via an internal tracking spreadsheet of all awards that will be updated monthly throughout the year by the Finance Manager and reviewed by the VP of Finance. This tracking spreadsheet will include funding source and, where applicable, CFDA/ ALN designations. At year end, this tracking spreadsheet will be reconciled to the SEFA.
FAC accepted this audit on August 28, 2023 — management decision was due February 28, 2024.
The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Show full finding ▾Hide full finding ▴Finding 2022-001Criteria: Under the suspension and debarment compliance requirement, an entity is required to ensure, on an annual basis, that parties providing goods or services under covered transactions are not suspended or debarred from receiving Federal funds.Condition: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Cause: Management was unaware that the suspension and debarment process is to be performed an annual basis.Effect: This omission could result in the Companies conducting business with parties who have been suspended or debarred.Recommendation: Management should create a process to ensure, on an annual basis, that parties are notdebarred from receiving Federal funds. The process can include internal verification of recipient eligibility through the use of an official government website such as SAM.gov, or could be done via the employ of an outside service provider.
Dopkins & Company, LLP completed a report on internal control over financial reporting and on compliance and other matters based on an audit of combined financial statements performed in accordance with Government Auditing Standards for federal programs for the operating period January 1, 2022 to December 31, 2022. Upon completion of the audit, one finding was identified. The following is a response to this finding:Finding 2022-001: The Companies do not have a process in place to verify, on an annual basis, that all parties (whether vendors, subcontractors or subrecipients) providing goods and services to the Companies federal programs under covered transactions have not been suspended or debarred.Horizon Response: In response to the finding, Horizon verified recipient eligibility through SAM.gov for all vendors utilized for federal funds from January 2022 to June 2023. None were identified on the Federal Suspension and Debarment list. Going forward, at the time Horizon engages with a new vendor for utilization of federal funds, we will individually verify the vendor is not included on the SAM.gov Federal Suspension and Debament list. Following the close of each fiscal year, Horizon will run the list of all vendors utilized for federal funding during the previous calendar year and verify the vendors are not included on the SAM .gov Federal Suspension and Debarment list.
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 filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
