EIN: 264350361
UEI: MQSKPGNXN325
Audited by: ALTMAN ROGERS & CO.
Oversight agency: 14 [Department of Housing and Urban Development]
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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 June 29, 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 December 29, 2026 (122 days from today).
What is a management decision? →FAC accepted this audit on July 28, 2025 — management decision was due January 28, 2026.
FAC accepted this audit on July 23, 2024 — management decision was due January 23, 2025.
Finding 2023-001 Internal Control Over Allowable Costs/Activities Federal Agency: U.S. Department of Health and Social Services Federal Program: Comprehensive Behavioral Health Treatment and Recovery ALN: 93.959 Award Numbers: 162-268-24008 (State of Alaska Pass through award), B08TI085791 (Federal Award Identification Number) Award Year: 2024 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Condition/Context: During our testing of internal controls over payroll transactions for compliance, we noted two (2) payroll transactions for the same employee where the employee was not paid the correct wage rate. This resulted in the employee being underpaid. Criteria: Adequate internal controls over payroll transactions should be in place to ensure that the personnel files are complete and updated as necessary, for approved pay rates. Cause: Lack of internal control over review of payrate changes. Effect or Potential Effect: Not updating personnel files as changes occur can result in a misstatement of expenditures due to employees being paid incorrectly or charged to funding sources for which their payroll is an unallowable cost. Questioned Costs: None reported. Repeat Finding: This is not a repeat finding and we consider it to be an isolated incident. Recommendation: We recommend the Organization adheres to its internal control polices to ensure adequate and accurate reporting of payroll transactions. Management response: Management concurs with finding, see corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 Internal Control Over Allowable Costs/Activities Federal Agency: U.S. Department of Health and Social Services Federal Program: Comprehensive Behavioral Health Treatment and Recovery ALN: 93.959 Award Numbers: 162-268-24008 (State of Alaska Pass through award), B08TI085791 (Federal Award Identification Number) Award Year: 2024 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Condition/Context: During our testing of internal controls over payroll transactions for compliance, we noted two (2) payroll transactions for the same employee where the employee was not paid the correct wage rate. This resulted in the employee being underpaid. Criteria: Adequate internal controls over payroll transactions should be in place to ensure that the personnel files are complete and updated as necessary, for approved pay rates. Cause: Lack of internal control over review of payrate changes. Effect or Potential Effect: Not updating personnel files as changes occur can result in a misstatement of expenditures due to employees being paid incorrectly or charged to funding sources for which their payroll is an unallowable cost. Questioned Costs: None reported. Repeat Finding: This is not a repeat finding and we consider it to be an isolated incident. Recommendation: We recommend the Organization adheres to its internal control polices to ensure adequate and accurate reporting of payroll transactions. Management response: Management concurs with finding, see corrective action plan.
Finding 2023-001 Internal Control Over Allowable Costs/Activities Name of Contact Person: Joy Stein, Chief Financial Officer Corrective Action Plan: An error occurred when a workaround in the workflow approval process caused a raise to be missed for one employee. A Compensation Change form was re-routed from the customary workflow established in the BambooHR system because an approver was out on Paid Time Off (PTO). The workaround removed the change from reflecting on the Bamboo reports used during the processing payroll. The result was that the pay raise was missed, and the employee was underpaid until the time of audit and test sample review. A telephone meeting was held the afternoon of March 27, 2024, with the CFO, CHRO, and Payroll Specialist. It was identified that when the workflow is worked-around the change does not appear on the Bamboo change report. Therefore, it was decided that the best practice will be to use an alternate approver which is the Senior Accountant at present. If this position is vacant or not available, then the workflow will remain intact. If items are urgent and cannot wait, HR will contact the approver via telephone and request the item to be processed. Proposed Completion Date: March 27, 2024, action was completed. Corrective action was identified and completed on same day the error was identified.
FAC accepted this audit on June 7, 2021 — management decision was due December 7, 2021.
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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