EIN: 251264800
UEI: Q1M7ZCKSG3A3
Audited by: McClure & Wolf LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 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 June 16, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on November 15, 2024 — management decision was due May 15, 2025.
FAC accepted this audit on December 18, 2023 — management decision was due June 18, 2024.
FAC accepted this audit on November 20, 2022 — management decision was due May 20, 2023.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
FAC accepted this audit on June 30, 2020 — management decision was due December 30, 2020.
A proper year-end close was not prepared before the start of our audit, which delayed the audit as well as significantly increased the risk of a material misstatement within the financial statements. Cause: While the Commission performs timely reconciliations and year-end procedures for most of their significant general ledger accounts, it appears there were insufficient procedures related to the reconciliation of accounts receivable, and requested documentation required for the completion of audit procedures was not available. Effect: A material weakness exists in the control environment, which may not allow management, or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements related to reporting and compliance requirements on a timely basis. This issue prevented completing the audit on a timely manner due to a lack of sufficient documentation. Recommendation: We recommend the board and management review and update year-end accounting close procedures to ensure proper financial reporting. Additionally, management should establish a checklist or other mitigating procedure to ensure that this issue does not occur in the years to come and that all significant general ledger accounts are reconciled in a timely manner. Additionally, we are recommending that the board establish an audit committee and a direct person of contact for the auditors to work with in subsequent year?s audits. Views of Responsible Officials and Corrective Action: The Board of Directors acknowledge this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
Show full finding ▾Hide full finding ▴2019-001: Year-End Accounting Procedures: Criteria: Management is responsible for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. This includes evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met, laws and regulations are followed, and that management and financial information is reliable and properly reported. Management should ensure that controls are in place to achieve all appropriate financial statement assertions including occurrence, completeness, accuracy, cutoff, and classification. Additionally, proper fiscal year-end accounting close procedures are important to ensure that all financial activity for the year is accurately recorded in your financial statements. A proper year-end process should include account reconciliations for significant general ledger accounts, which includes maintaining accurate and available supporting documentation for reconciliations. Condition: A proper year-end close was not prepared before the start of our audit, which delayed the audit as well as significantly increased the risk of a material misstatement within the financial statements. Cause: While the Commission performs timely reconciliations and year-end procedures for most of their significant general ledger accounts, it appears there were insufficient procedures related to the reconciliation of accounts receivable, and requested documentation required for the completion of audit procedures was not available. Effect: A material weakness exists in the control environment, which may not allow management, or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements related to reporting and compliance requirements on a timely basis. This issue prevented completing the audit on a timely manner due to a lack of sufficient documentation. Recommendation: We recommend the board and management review and update year-end accounting close procedures to ensure proper financial reporting. Additionally, management should establish a checklist or other mitigating procedure to ensure that this issue does not occur in the years to come and that all significant general ledger accounts are reconciled in a timely manner. Additionally, we are recommending that the board establish an audit committee and a direct person of contact for the auditors to work with in subsequent year?s audits. Views of Responsible Officials and Corrective Action: The Board of Directors acknowledge this finding. A corrective action plan to address this finding has been developed and is included with the annual report.
Material Weakness 2019-001 Year-End Accounting Procedures: Management believes the issues associated with this weakness stemmed from the preparation of the DDAP Annual Report and provide documentation for accounts receivables. Although the account receivable was reconciled and handled properly, the receivables were very old, and information was difficult to retrieve. Management has mandated the following procedures: DDAP Annual Report will be prepared and submitted to DDAP?s timeline, which will allow for preparation of the financial audit. Account receivable balances will consist of current year activity, less than or equal to one year at the end of the fiscal year. Management will monitor these procedures and believe the results will be shown in the upcoming audit.
Due to the date of the June 30, 2019 audit report, the Commission has not complied with the Uniform Guidance requirements. Cause: Due to the issues related to the internal control findings identified above as 2019-001, the Commission?s year-end reconciliations and related procedures were not performed in a timely manner. This delayed the filing of the Single Audit Report past the date identified in the Uniform Guidance requirements. Effect: Due to a material weakness identified above as 2019-001, management and employees were not able to perform their assigned functions in order to prevent or detect and correct misstatements related to reporting and compliance requirements on a timely basis. Therefore, the engagement team was unable to complete the audit in a timely manner. Recommendation: We recommend the board and management review and update year-end accounting close procedures to ensure proper financial reporting. Additionally, management should establish a checklist or other mitigating procedure to ensure that this issue does not occur in the years to come and that all significant general ledger accounts are reconciled in a timely manner. Additionally, we are recommending that the board establish an audit committee and a direct person of contact for the auditors to work with in subsequent year?s audits. Views of Responsible Officials and Corrective Action: Management is committed to complying with the filing requirements and will ensure timely filing in the future. The key issues affecting the Commission?s internal controls over year-end close procedures have been addressed, and the Commission expects to complete all reconciliations in a timely manner in subsequent years.
Show full finding ▾Hide full finding ▴2019-002: Late Filing of Reports Required by Uniform Guidance: Criteria: Entities which expend more than $750,000 in federal funds within a fiscal year are required to submit an annual report prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) within nine months of the entity?s fiscal year-end. Condition: Due to the date of the June 30, 2019 audit report, the Commission has not complied with the Uniform Guidance requirements. Cause: Due to the issues related to the internal control findings identified above as 2019-001, the Commission?s year-end reconciliations and related procedures were not performed in a timely manner. This delayed the filing of the Single Audit Report past the date identified in the Uniform Guidance requirements. Effect: Due to a material weakness identified above as 2019-001, management and employees were not able to perform their assigned functions in order to prevent or detect and correct misstatements related to reporting and compliance requirements on a timely basis. Therefore, the engagement team was unable to complete the audit in a timely manner. Recommendation: We recommend the board and management review and update year-end accounting close procedures to ensure proper financial reporting. Additionally, management should establish a checklist or other mitigating procedure to ensure that this issue does not occur in the years to come and that all significant general ledger accounts are reconciled in a timely manner. Additionally, we are recommending that the board establish an audit committee and a direct person of contact for the auditors to work with in subsequent year?s audits. Views of Responsible Officials and Corrective Action: Management is committed to complying with the filing requirements and will ensure timely filing in the future. The key issues affecting the Commission?s internal controls over year-end close procedures have been addressed, and the Commission expects to complete all reconciliations in a timely manner in subsequent years.
Material Weakness 2019-002 Late Filing of Reports Required by Uniform Guidance: Management failed to prepare and finalize DDAP?s Annual Report to the timeline. Documentation for accounts receivable were difficult to retrieve. DDAP?s Annual Report will be filed timely due to a more experienced staff in the Fiscal Unit. Specifically, written procedures for the annual report will be completed. Although the accounts receivable was reconciled, a current balance will provide for validation of documentation. Management will review and update procedures for DDAP?s Annual Report and monitor the accounts receivable balance is current within one year.
FAC accepted this audit on March 5, 2019 — management decision was due September 5, 2019.
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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