EIN: 237360521
UEI: HHHXNMN84K33
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 28, 2020. 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 July 28, 2020 (2221 days ago).
What is a management decision? →A cost reimbursement grant provided for subcontractor services. The expenses for the subcontractor services were accrued and the revenue was recorded prior to performance of the services. Criteria: Internal controls should be in place that provide reasonable assurance that expenses are recorded only when the services are performed and that the cost-reimbursement billings only include expenditures for services that have been performed. Cause: The procedures in place to ensure that expenses and the related revenue are recorded only when the services are performed were not adhered to. Effect: The failure to ensure that the grant expenses and related revenues are recorded only when the services are performed resulted in an overstatement of revenues and expenses during the year ended June 30, 2019. Recommendation: Procedures should be implemented to ensure that expenses are recorded only when the services are performed and that the billings for cost-reimbursement grants only include expenditures for services that have been performed. Known Questioned Costs: We identified $50,000 of expenditures billed and received prior to the actual costs being incurred. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommendation will be implemented.
Show full finding ▾Hide full finding ▴Condition: A cost reimbursement grant provided for subcontractor services. The expenses for the subcontractor services were accrued and the revenue was recorded prior to performance of the services. Criteria: Internal controls should be in place that provide reasonable assurance that expenses are recorded only when the services are performed and that the cost-reimbursement billings only include expenditures for services that have been performed. Cause: The procedures in place to ensure that expenses and the related revenue are recorded only when the services are performed were not adhered to. Effect: The failure to ensure that the grant expenses and related revenues are recorded only when the services are performed resulted in an overstatement of revenues and expenses during the year ended June 30, 2019. Recommendation: Procedures should be implemented to ensure that expenses are recorded only when the services are performed and that the billings for cost-reimbursement grants only include expenditures for services that have been performed. Known Questioned Costs: We identified $50,000 of expenditures billed and received prior to the actual costs being incurred. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommendation will be implemented.
Department of Health and Human Services 2019-003 Promoting Safe and Stable Families - CFDA Number 93 .556; Grant Number 2015-01-16; Grant Period - Year ended December 31, 2019 Recommendation: Procedures should be implemented to ensure that expenses are recorded only when the services are performed and that the billings for cost-reimbursement grants only include expenditures for services that have been performed. Action Taken: Procedures have been implemented to ensure that expenses are recorded only when the services are performed and that the billings for cost-reimbursement grants only include expenditures for services that have been performed. We will have periodic meetings and training with the accounting staff to ensure they are following the proper procedures. The accounting manager and finance director will carefully review the general ledger detail prior to billing. Regarding the $50,000 that was billed to DCFS and received but the services was deferred to a later date, this will either paid to the subcontractor by end of January 2020 or returned to DCFS.
A grant billing included reimbursement for two severance payments, costs which are not allowable per the grant agreement. Criteria: Internal controls should be in place that provide reasonable assurance that only allowable costs, as defined in the grant agreements, are billed. Cause: Management neglected to identify severance payments as unallowable costs per the grant agreement. Effect: The failure to identify severance payments as unallowable costs resulted in an overstatement of revenues and an understatement of liabilities. Recommendation: Procedures should be implemented to ensure that only allowable costs, as defined in the grant agreements, are billed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommendation will be implemented.
Show full finding ▾Hide full finding ▴Condition: A grant billing included reimbursement for two severance payments, costs which are not allowable per the grant agreement. Criteria: Internal controls should be in place that provide reasonable assurance that only allowable costs, as defined in the grant agreements, are billed. Cause: Management neglected to identify severance payments as unallowable costs per the grant agreement. Effect: The failure to identify severance payments as unallowable costs resulted in an overstatement of revenues and an understatement of liabilities. Recommendation: Procedures should be implemented to ensure that only allowable costs, as defined in the grant agreements, are billed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and the recommendation will be implemented.
2019-004 Promoting Safe and Stable Families - CFDA Number 93 .556; Grant Number 2015-01-16; Grant Period - Year ended December 31, 2019 Recommendation: Procedures should be implemented to ensure that only allowable costs, as defined in the grant agreements, are billed. Action Taken: Procedures have been implemented to ensure that only allowable costs, as defined in the grant agreements, are billed. We will have periodic meetings and training with the accounting staff to ensure they are following the proper procedures. The accounting manager and finance director will carefully review the general ledger detail prior to billing.
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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