EIN: 222696986
UEI: KNEPG1AQ5KV3
Audit also covers EIN: 223441769 · unlinked EINs have no separate FAC filing
Audited by: WITHUMSMITH+BROWN, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 5, 2026. 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 February 5, 2027 (148 days from today).
What is a management decision? →FAC accepted this audit on August 7, 2025 — management decision was due February 7, 2026.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
Condition - AIDs Resource Foundation for Children, Inc. failed ot file its single audit report with the federal clearing by the required due date-the earlier of 30 calendar daus after the reciept of the auditor's report, or nine months after the end of the period under audit. The single audit report for the year ended June 30,, 2023, was required to b e completed and filed by March 31, 2024l however, the audit was not completed. Citeria - Per 2 CFR 910.512 (a)(1), the the audit must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after the reciept od the auditor;s report, or nine months after the end of the audit period.; Cause; Teh Agency did not timely close out its books and records and administer the audit in a timely manner to permit timely finling.; Effect or Potential effect; Lateness in reporting could result oin current information not being provided to federl agencies timely and potential impacts on grant funding. ; Recommendation - We recommend that AIDS Resource Foundation for Children, Inc. , establish procedures and controls to ensure the accounting records are closed out timely and ensure required audits are scheduled and performed timely. Management response- We plan on staring the June 2024 audit by December 1, 2024, which should give us enough time to complete the Uniform Guidance audit by MArch 31, 2025. Planned Implentation Date of Corrective Action; Octover 2024
Show full finding ▾Hide full finding ▴Condition - AIDs Resource Foundation for Children, Inc. failed ot file its single audit report with the federal clearing by the required due date-the earlier of 30 calendar daus after the reciept of the auditor's report, or nine months after the end of the period under audit. The single audit report for the year ended June 30,, 2023, was required to b e completed and filed by March 31, 2024l however, the audit was not completed. Citeria - Per 2 CFR 910.512 (a)(1), the the audit must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after the reciept od the auditor;s report, or nine months after the end of the audit period.; Cause; Teh Agency did not timely close out its books and records and administer the audit in a timely manner to permit timely finling.; Effect or Potential effect; Lateness in reporting could result oin current information not being provided to federl agencies timely and potential impacts on grant funding. ; Recommendation - We recommend that AIDS Resource Foundation for Children, Inc. , establish procedures and controls to ensure the accounting records are closed out timely and ensure required audits are scheduled and performed timely. Management response- We plan on staring the June 2024 audit by December 1, 2024, which should give us enough time to complete the Uniform Guidance audit by MArch 31, 2025. Planned Implentation Date of Corrective Action; Octover 2024
Management plans on starting the June 2024 audit by December 1, 2024, which should give us enough time to complete the Uniform Guidance audit by March 31, 2025.
2022-001
FAC accepted this audit on September 13, 2023 — management decision was due March 13, 2024.
Condition AIDS Resource Foundation for Children, Inc. failed to file its single audit report with the federal clearinghouse by the required due date ? the earlier of 30 calendar days after the receipt of the auditor?s report, or nine months after the end of the period under audit. The single audit report for the year ended June 30, 2022 was required to be completed and filed by March 31, 2023 however, the audit was not completed. Criteria Per 2 CFR 910.512(a)(1), the audit must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor?s report, or nine months after the end of the audit period. Cause The Agency did not timely close out its books and records and administer the audit in a timely manner to permit timely filing. Effect or Potential Effect Lateness in reporting could result in current information not being provided to federal agencies timely and potential impacts on grant funding. Recommendation We recommend that AIDS Resource Foundation for Children, Inc.. establish procedures and controls to ensure the accounting records are closed out timely and ensure required audits are scheduled and performed timely. Management Response We plan on starting the June 2023 audit by December 1, 2023 which should give us enough time to complete the Uniform Guidance audit by March 31, 2024. Planned Implementation Date of Corrective Action October 2023 Person Responsible for Corrective Action Executive Director
Show full finding ▾Hide full finding ▴Condition AIDS Resource Foundation for Children, Inc. failed to file its single audit report with the federal clearinghouse by the required due date ? the earlier of 30 calendar days after the receipt of the auditor?s report, or nine months after the end of the period under audit. The single audit report for the year ended June 30, 2022 was required to be completed and filed by March 31, 2023 however, the audit was not completed. Criteria Per 2 CFR 910.512(a)(1), the audit must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor?s report, or nine months after the end of the audit period. Cause The Agency did not timely close out its books and records and administer the audit in a timely manner to permit timely filing. Effect or Potential Effect Lateness in reporting could result in current information not being provided to federal agencies timely and potential impacts on grant funding. Recommendation We recommend that AIDS Resource Foundation for Children, Inc.. establish procedures and controls to ensure the accounting records are closed out timely and ensure required audits are scheduled and performed timely. Management Response We plan on starting the June 2023 audit by December 1, 2023 which should give us enough time to complete the Uniform Guidance audit by March 31, 2024. Planned Implementation Date of Corrective Action October 2023 Person Responsible for Corrective Action Executive Director
CORRECTIVE ACTION PLAN 2 CFR ? 200.511(c) AIDS Resource Foundation for Children, Inc. and Affiliate June 30, 2022 Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We plan on starting the June 2023 audit by December 1, 2023 which should give us enough time to complete the Uniform Guidance audit by March 31, 2024. October 2023 Executive Director
FAC accepted this audit on October 13, 2022 — management decision was due April 13, 2023.
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
FAC accepted this audit on February 17, 2020 — management decision was due August 17, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 2017.
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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