EIN: 264026115
UEI: ZF4PXJGN4WN7
Audited by: Abare, Kresge & Associates CPAs, LLC
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 January 30, 2026. 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 30, 2026 (32 days ago).
What is a management decision? →The pass-through entity conducted appropriate monitoring activities for the subrecipient Bradford Community Coalition, Inc., including communication and oversight consistent with federal requirements. However, the subrecipient did not submit the required monitoring report by the established deadline. As of the audit report date, the report remained outstanding. Cause: While the pass-through entity fulfilled its monitoring responsibilities, the subrecipient failed to comply with reporting requirements in a timely manner. Effect: The absence of the monitoring report limits the pass-through entity’s ability to fully verify that the $39,406 in federal funds was used in accordance with applicable regulations. This may result in questioned costs due to insufficient documentation. Questioned Costs: $39,406 Recommendation: We recommend the pass-through entity continue its monitoring efforts and implement additional follow up procedures to ensure timely receipt of required reports. The entity should also consider revising subaward agreements to include stronger enforcement mechanisms for noncompliance. Views of Responsible Officials: The organization monitored the subrecipient in accordance with federal guidelines and has documented its oversight activities. We are working with the subrecipient to obtain the overdue report and have updated our procedures to escalate follow-up actions when reports are delayed.
Show full finding ▾Hide full finding ▴Finding Reference Number: 2025-001 Federal Program: CFDA 93.959– Block Grants for Prevention and Treatment of Substance Abuse Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Lutheran Service Florida, Inc. Award Year: FY 2025 Criteria: Per 2 CFR §200.332(d), pass-through entities must monitor the activities of subrecipients to ensure that federal awards are used for authorized purposes and in compliance with laws, regulations, and the provisions of the subaward. Monitoring includes reviewing performance and financial reports required by the subaward agreement. Condition: The pass-through entity conducted appropriate monitoring activities for the subrecipient Bradford Community Coalition, Inc., including communication and oversight consistent with federal requirements. However, the subrecipient did not submit the required monitoring report by the established deadline. As of the audit report date, the report remained outstanding. Cause: While the pass-through entity fulfilled its monitoring responsibilities, the subrecipient failed to comply with reporting requirements in a timely manner. Effect: The absence of the monitoring report limits the pass-through entity’s ability to fully verify that the $39,406 in federal funds was used in accordance with applicable regulations. This may result in questioned costs due to insufficient documentation. Questioned Costs: $39,406 Recommendation: We recommend the pass-through entity continue its monitoring efforts and implement additional follow up procedures to ensure timely receipt of required reports. The entity should also consider revising subaward agreements to include stronger enforcement mechanisms for noncompliance. Views of Responsible Officials: The organization monitored the subrecipient in accordance with federal guidelines and has documented its oversight activities. We are working with the subrecipient to obtain the overdue report and have updated our procedures to escalate follow-up actions when reports are delayed.
Management is working to obtain the overdue reports.
FAC accepted this audit on December 26, 2024 — management decision was due June 26, 2025.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on June 3, 2023 — management decision was due December 3, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on February 22, 2021 — management decision was due August 22, 2021.
FAC accepted this audit on January 17, 2020 — management decision was due July 17, 2020.
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 2017.
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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