EIN: 237065187
UEI: H53EDBJFE816
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 14, 2023. 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 14, 2024 (920 days ago).
What is a management decision? →Investments and related investment income, as well as in-kind revenues and expenses, were materially misstated at June 30, 2022. Revenues and assets were incorrectly overstated due to the error with investments and revenues and expenses were understated due to the error with not recording in-kind revenues and expenses. As a result, audit entries were required to properly record the investments, investment income, and in-kind revenues and expenses for the year ended June 30, 2022. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Effect: Assets, revenues, and expenses were materially misstated for the year ended June 30, 2022. Cause: The Organization made errors when recording investments and related investment income. The Organization was not recording in-kind revenues and expenses as required by GAAP. Repeat finding : This is not a repeat finding. Recommendation: The Organization should record review the investment activity and reconcile to the general ledger on a monthly basis. This reconciliation should be reviewed and approved by someone other than preparer. Views of responsible officials and planned corrective actions : Management will ensure investment activity is reviewed and reconciled to the general ledger on a monthly basis.
Show full finding ▾Hide full finding ▴2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Shelter Grants - Other Cluster Assistance Listing Number: 93.658 Pass-Through Agency: Children's Network of Southwest Florida Pass-Through Number(s): GBQ01 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Financial Reporting Condition: Investments and related investment income, as well as in-kind revenues and expenses, were materially misstated at June 30, 2022. Revenues and assets were incorrectly overstated due to the error with investments and revenues and expenses were understated due to the error with not recording in-kind revenues and expenses. As a result, audit entries were required to properly record the investments, investment income, and in-kind revenues and expenses for the year ended June 30, 2022. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Effect: Assets, revenues, and expenses were materially misstated for the year ended June 30, 2022. Cause: The Organization made errors when recording investments and related investment income. The Organization was not recording in-kind revenues and expenses as required by GAAP. Repeat finding : This is not a repeat finding. Recommendation: The Organization should record review the investment activity and reconcile to the general ledger on a monthly basis. This reconciliation should be reviewed and approved by someone other than preparer. Views of responsible officials and planned corrective actions : Management will ensure investment activity is reviewed and reconciled to the general ledger on a monthly basis.
Shelter Grant; Foster Care Title IV-E Youth Haven, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 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?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting Recommendation: We recommend the Organization develop internal control policies to ensure preparation of financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Implemented new review process. All schedules to be completed by OAF (Outsourced Accounting Firm) Accountant and reviewed by Youth Haven Inc. Finance Manager or OAF Senior Accountant. Name(s) of the contact person(s) responsible for corrective action: Linda Goldfield Planned completion date for corrective action plan: 07/31/2022.
FAC accepted this audit on March 22, 2022 — management decision was due September 22, 2022.
During our testing, we noted Youth Haven did not have adequate internal controls designed to ensure quarterly expenditure reports were reviewed and approved prior to submission. Questioned costs: None Context: During our testing, it was noted that Youth Haven was not reviewing quarterly expenditure reports prior to submitting the reports for reimbursement. Cause: Youth haven had some turnover in the accounting/finance departments and new staff were not aware they needed to review the report prior to submission. Effect: The auditor noted no instances of noncompliance with the amounts requested for reimbursement; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Youth Haven design controls to ensure an adequate review process is in place to review the quarterly expenditure reports prior to submission to ensure expenses are properly submitted. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 001 Federal agency: U.S. Department of Health and Human Services Federal program title: Shelter Grants ? Other Cluster Assistance Listing Number: 93.658, 93.667 Pass-Through Agency: Children?s Network of Southwest Florida Pass-Through Number(s): GBQ01 Award Period: July 1, 2020 through June 30, 201 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Youth Haven should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted Youth Haven did not have adequate internal controls designed to ensure quarterly expenditure reports were reviewed and approved prior to submission. Questioned costs: None Context: During our testing, it was noted that Youth Haven was not reviewing quarterly expenditure reports prior to submitting the reports for reimbursement. Cause: Youth haven had some turnover in the accounting/finance departments and new staff were not aware they needed to review the report prior to submission. Effect: The auditor noted no instances of noncompliance with the amounts requested for reimbursement; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend Youth Haven design controls to ensure an adequate review process is in place to review the quarterly expenditure reports prior to submission to ensure expenses are properly submitted. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services Youth Haven, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended June 30, 2021. Audit period: July 1, 2020 ? June 30, 2021 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2021-001 Shelter Grants ? Other Grants ? Assistance Listing No. 93.658, 93.667 Recommendation: Youth Haven, Inc. and Affiliate should design controls to ensure an adequate review process is in place to review the quarterly reports prior to submission to ensure expenses are properly submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since the date of the exit conference, we have implemented the proper controls to ensure an adequate review proves of the quarterly expense reports prior to submission. The Finance and Human Resources Manager completes the quarterly expense report using pre-programmed reports generated from SAGE accounting software. Once the report is completed, it is routed to the Outsourced Accounting Firm for review and approval. When approved, the Finance and Human Resource Manager submits to agency. Name(s) of the contact person(s) responsible for corrective action: Mike Blouin, Finance and Human Resource Manager Planned completion date for corrective action plan: December 2021 If the Department of Health and Human Services has questions regarding this plan, please call Mike Blouin at 239-687-5180.
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