COMMUNITY HEALTH AND DENTAL CARE, INC.

EIN: 202764402

UEI: NBCJLVJUH675

Data as of August 19, 2026

10
Audit Years
4
Total Findings
0
Repeat Findings

FY 2019-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 12, 2019. 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 May 12, 2020, which was (2291 days ago).

What is a management decision? →
2019-001
Other
MATERIAL WEAKNESS
Condition

2019-001 Community Health and Dental Care, Inc.?s internal controls for financial reporting are not adequate. Condition: (24) Adjusting journal entries were made during the audit having a net effect of $1,617,248. Criteria: Management reviews the monthly financial reports and considers whether the information is reliable. Cause: No Controller to perform this function. Effect: The financial statements could be materially misstated. Recommendation: A Controller should be hired. In the meantime, the Chief Executive Officer should review the monthly financial reports prepared by the Senior Staff Accountant for reliability.

Corrective Action Plan

The Organization plans to advertise and interview for a Controller.

About Other →
2019-002
Other
MATERIAL WEAKNESS
Condition

2019-002 Community Health and Dental Care, Inc.?s internal controls for bank reconciliations are not adequate. Condition: During the audit, adjusting journal entries were made to the cash accounts having a net effect of $583,175. Criteria: Management reviews the monthly bank reconciliations for significant or unusual reconciling items. Cause: No Controller to perform this function. Effect: The financial statements could be materially misstated. Recommendation: A Controller should be hired. In the meantime, the Compliance Officer should review the monthly bank reconciliations prepared by the Senior Staff Accountant for any unusual reconciling items noted.

Corrective Action Plan

The Organization agrees with the finding and the recommended procedures have been implemented by the Compliance Officer.

About Other →

FY 2016-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 3, 2016. 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 May 3, 2017, which was (3396 days ago).

What is a management decision? →
2016-001
Reporting
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Reporting →
2016-002
Reporting
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Reporting →

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.

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