EIN: 237417424
UEI: CRMNF7LXJEV7
Audited by: Lauterbach & Amen LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 February 17, 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 August 17, 2025 (390 days ago).
What is a management decision? →Previously and during current audit fieldwork, it was noted there was a general lack ofsegregation of duties. Criteria: Management is responsible for designing a system of internal controls that is designed to ensure that no one individual has access to resources (e.g. cash and investments) if the individual is also responsible for processing, summarizing, and reporting information or authorizing transactions. Certain functions, such as segregating cash receipts and cash disbursements from anyone with the ability and/or responsibility to record these transactions in the general ledger and/or reconcile accounts in the general ledger provide a mechanism for preventing or detecting errors or irregularities on a timely basis. Cause: The Organization has few staff working in the accounting office. Effect: Not having formal documentation of review procedures and/or having multiple individuals perform tasks in a process could increase the risk of misstatement due to fraud or error. Recommendation: We recommend that the organization of the finance department and the functions assigned to the individual staff be reviewed and possibly modified to improve internal controls and the segregation of duties. Corrective Action Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes.
Show full finding ▾Hide full finding ▴Condition: Previously and during current audit fieldwork, it was noted there was a general lack ofsegregation of duties. Criteria: Management is responsible for designing a system of internal controls that is designed to ensure that no one individual has access to resources (e.g. cash and investments) if the individual is also responsible for processing, summarizing, and reporting information or authorizing transactions. Certain functions, such as segregating cash receipts and cash disbursements from anyone with the ability and/or responsibility to record these transactions in the general ledger and/or reconcile accounts in the general ledger provide a mechanism for preventing or detecting errors or irregularities on a timely basis. Cause: The Organization has few staff working in the accounting office. Effect: Not having formal documentation of review procedures and/or having multiple individuals perform tasks in a process could increase the risk of misstatement due to fraud or error. Recommendation: We recommend that the organization of the finance department and the functions assigned to the individual staff be reviewed and possibly modified to improve internal controls and the segregation of duties. Corrective Action Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes.
Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticipated Date of Completion: June 30, 2024
2022-002
FAC accepted this audit on March 18, 2025 — management decision was due September 18, 2025.
Previously and during current audit fieldwork, it was noted there was a general lack ofsegregation of duties. Criteria: Management is responsible for designing a system of internal controls that is designed to ensure that no one individual has access to resources (e.g. cash and investments) if the individual is also responsible for processing, summarizing, and reporting information or authorizing transactions. Certain functions, such as segregating cash receipts and cash disbursements from anyone with the ability and/or responsibility to record these transactions in the general ledger and/or reconcile accounts in the general ledger provide a mechanism for preventing or detecting errors or irregularities on a timely basis. Cause: The Organization has few staff working in the accounting office. Effect: Not having formal documentation of review procedures and/or having multiple individuals perform tasks in a process could increase the risk of misstatement due to fraud or error. Recommendation: We recommend that the organization of the finance department and the functions assigned to the individual staff be reviewed and possibly modified to improve internal controls and the segregation of duties. Corrective Action Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes.
Show full finding ▾Hide full finding ▴Condition: Previously and during current audit fieldwork, it was noted there was a general lack ofsegregation of duties. Criteria: Management is responsible for designing a system of internal controls that is designed to ensure that no one individual has access to resources (e.g. cash and investments) if the individual is also responsible for processing, summarizing, and reporting information or authorizing transactions. Certain functions, such as segregating cash receipts and cash disbursements from anyone with the ability and/or responsibility to record these transactions in the general ledger and/or reconcile accounts in the general ledger provide a mechanism for preventing or detecting errors or irregularities on a timely basis. Cause: The Organization has few staff working in the accounting office. Effect: Not having formal documentation of review procedures and/or having multiple individuals perform tasks in a process could increase the risk of misstatement due to fraud or error. Recommendation: We recommend that the organization of the finance department and the functions assigned to the individual staff be reviewed and possibly modified to improve internal controls and the segregation of duties. Corrective Action Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes.
Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticipated Date of Completion: June 30, 2024
2022-002
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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