EIN: 237109922
UEI: PRNMJC2AAEG1
Audit also covers EIN: 841401179 · unlinked EINs have no separate FAC filing
Audited by: CBIZ CPAS P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 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 March 24, 2026 (161 days ago).
What is a management decision? →During our audit, we found that the monitoring control for program expenditures was not documented as having been performed for all program expenditures. Additionally, documentation of the CFO's review and approval was not maintained for all expenses submitted for reimbursement during the year. Cause: The reportable finding was due to insufficient documentation practices and lack of adherence to established procedures for monitoring and approval of program expenditures. Documentation of CFO review and approval was not maintained for all expenses submitted for reimbursement during the year. Effect: As a result of this deficiency, there is an increased risk that unapproved or improper expenses could be submitted for reimbursement, potentially leading to non-compliance with federal requirements. The lack of monitoring, review, and approval is a reportable audit finding in accordance with 2 CFR 200.516. Recommendation: We recommend that policies, procedures, and controls over program compliance be followed and documented for all applicable transactions and expenditures. View of Responsible Officials: Management concurs with the auditors.
Show full finding ▾Hide full finding ▴Criteria: According to 2 CFR 200.516, recipients of federal awards must maintain effective internal control over the federal award that provides reasonable assurance that the recipient is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. This includes maintaining adequate documentation of all monitoring controls and approvals. As part of internal controls over compliance and monitoring, the CFO reviews and approves reports, summarized billings, and expense information from program managers. Condition: During our audit, we found that the monitoring control for program expenditures was not documented as having been performed for all program expenditures. Additionally, documentation of the CFO's review and approval was not maintained for all expenses submitted for reimbursement during the year. Cause: The reportable finding was due to insufficient documentation practices and lack of adherence to established procedures for monitoring and approval of program expenditures. Documentation of CFO review and approval was not maintained for all expenses submitted for reimbursement during the year. Effect: As a result of this deficiency, there is an increased risk that unapproved or improper expenses could be submitted for reimbursement, potentially leading to non-compliance with federal requirements. The lack of monitoring, review, and approval is a reportable audit finding in accordance with 2 CFR 200.516. Recommendation: We recommend that policies, procedures, and controls over program compliance be followed and documented for all applicable transactions and expenditures. View of Responsible Officials: Management concurs with the auditors.
Corrective Plan of Action: Silver Key Senior Services has had review and approval processes in place since early 2024; however, gaps arose in consistent documentation. Going forward, all compliance procedures will be followed and documented, including documenting verbal communications. All Controller (new role in lieu of CFO) approvals will be maintained in writing, and transactions by the Controller will continue to be reviewed by the CEO. Quarterly spot checks will be conducted to confirm compliance. Anticipated Completion Date: Corrections were made as soon as the issue was identified; procedures are now in place to ensure consistent documentation
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
Costs not approved by the PPACG the grantors were included in cost reimbursements Criteria: Only approved costs by PPACG the grantor should be included in cost reimbursements, and any changes in personnel titles, positions, or allocated costs should be approved prior to seeking reimbursement. Cause: Primarily staff due to COVID-19 being moved to different positions or titles within the organization that were not approved costs by PPACG the grantor Effect: Disallowed costs and change in Cost Per Unit (CPU) were applied to the grant period and returned to grantor. Recommendation Written policies and procedures should be implemented to determine when there is a change in cost methodology, computation, description, or other that needs to be approved by grantors.
Show full finding ▾Hide full finding ▴2021-001: Department of Health and Human Services: Aging Cluster 93.044, 93.045, 93.0153. Significant Deficiency: Improper Costs Allocated to Reimbursable Grant Condition: Costs not approved by the PPACG the grantors were included in cost reimbursements Criteria: Only approved costs by PPACG the grantor should be included in cost reimbursements, and any changes in personnel titles, positions, or allocated costs should be approved prior to seeking reimbursement. Cause: Primarily staff due to COVID-19 being moved to different positions or titles within the organization that were not approved costs by PPACG the grantor Effect: Disallowed costs and change in Cost Per Unit (CPU) were applied to the grant period and returned to grantor. Recommendation Written policies and procedures should be implemented to determine when there is a change in cost methodology, computation, description, or other that needs to be approved by grantors.
2021-001: Department of Health and Human Services: Aging Cluster 93.044, 93.045, 93.0153. Significant Deficiency: Improper Costs Allocated to Reimbursable Grant Condition: Costs not approved by the PPACG the grantors were included in cost reimbursements Criteria: Only approved costs by PPACG the grantor should be included in cost reimbursements, and any changes in personnel titles, positions, or allocated costs should be approved prior to seeking reimbursement. Cause: Primarily staff due to COVID-19 being moved to different positions or titles within the organization that were not approved costs by PPACG the grantor Effect: Disallowed costs and change in Cost Per Unit (CPU) were applied to the grant period and returned to grantor. Recommendation Written policies and procedures should be implemented to determine when there is a change in cost methodology, computation, description, or other that needs to be approved by grantors. Views of Responsible Official and Planned Corrective Actions: Update written policies and procedures, train accounting team to ensure revenue are posted to appropriate period.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
FAC accepted this audit on January 31, 2020 — management decision was due July 31, 2020.
FAC accepted this audit on November 7, 2018 — management decision was due May 7, 2019.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
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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