EIN: 270179192
UEI: Q29GNV6KWAS4
Audited by: Barnes, Dennig & Co, Ltd.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 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 October 7, 2026 (34 days from today).
What is a management decision? →FAC accepted this audit on April 10, 2025 — management decision was due October 10, 2025.
FAC accepted this audit on June 21, 2024 — management decision was due December 21, 2024.
Personnel expenses were not reconciled to T&E reports during the fiscal year, which resulted in personnel expenses being under-claimed. Cause: Internal controls surrounding time and effort reporting were designed to perform allocation reconciliations based on the award period instead of the fiscal year. Questioned costs: none. Recommendation: We recommend that management implement a process whereby reporting is reconciled based on fiscal year. We recommend that all personnel expenditures allocated to grants are tracked, reviewed, and approved prior to recording in the general ledger. Views of responsible officials and planned corrective actions: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.430(i) requires the auditee to establish and maintain effective internal control over the allocation of personnel expenses whereby charges to Federal awards for personnel-related expenditures are supported by official records of the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: The non-federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the Federal award is accurate, allowable and properly allocated. Condition: Personnel expenses were not reconciled to T&E reports during the fiscal year, which resulted in personnel expenses being under-claimed. Cause: Internal controls surrounding time and effort reporting were designed to perform allocation reconciliations based on the award period instead of the fiscal year. Questioned costs: none. Recommendation: We recommend that management implement a process whereby reporting is reconciled based on fiscal year. We recommend that all personnel expenditures allocated to grants are tracked, reviewed, and approved prior to recording in the general ledger. Views of responsible officials and planned corrective actions: See attached corrective action plan.
Grants and Finance Teams have already implemented tracking time and effort by actual hours versus budgeted allocated and reconcile each quarter before recording into our general ledger application. To compile with the finding recommendation will require combining two separate award periods for the HRSA HTC Grant to coincide with CIBD's fiscal reporting period.
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
FAC accepted this audit on April 1, 2022 — management decision was due October 1, 2022.
Personnel expenses were charged to the award based on budget estimates. There were two employees allocated to the award. One employee did not keep timesheets. Cause: Internal controls surrounding time and effort reporting were not effectively implemented or reviewed during the fiscal year ended 2021. Effect: Personnel costs charged to the award were not documented as allowable for the one employee who did not keep timesheets. Personnel costs in excess of the time documented were allocated to the award for the employee who did keep timesheets. Questioned costs: $54,107 Recommendation: We recommend that management implement a process whereby all time and effort is formally reported. We recommend that all personnel expenditures allocated to grants are tracked, reviewed, and approved prior to recording in the general ledger. We further recommend this process be implemented as a part of the semimonthly payroll process. Views of responsible officials and planned corrective actions: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Identification of federal program: U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 93.110 Maternal and Child Health Federal Consolidated Programs Criteria: 2 CFR 200.430(i) requires the auditee to establish and maintain effective internal control over the allocation of personnel expenses whereby charges to Federal awards for personnel-related expenditures are supported by official records of the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: The non-federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the Federal award is accurate, allowable and properly allocated. Condition: Personnel expenses were charged to the award based on budget estimates. There were two employees allocated to the award. One employee did not keep timesheets. Cause: Internal controls surrounding time and effort reporting were not effectively implemented or reviewed during the fiscal year ended 2021. Effect: Personnel costs charged to the award were not documented as allowable for the one employee who did not keep timesheets. Personnel costs in excess of the time documented were allocated to the award for the employee who did keep timesheets. Questioned costs: $54,107 Recommendation: We recommend that management implement a process whereby all time and effort is formally reported. We recommend that all personnel expenditures allocated to grants are tracked, reviewed, and approved prior to recording in the general ledger. We further recommend this process be implemented as a part of the semimonthly payroll process. Views of responsible officials and planned corrective actions: See attached corrective action plan.
CORRECTIVE ACTION PLAN March 1, 2022 The Center for Comprehensive Care and Diagnosis of Inherited Blood Disorders respectfully submits the following corrective action plan for the year ended September 30, 2021. Auditing Firm: Greenwalt CPAs 5342 West Vermont Street, Indianapolis, IN 46224 Audit Period: October 1, 2020 to September 30, 2021 FINDINGS AND QUESTIONED C0ST ? MAJOR FEDERAL AWARD PROGRAMS Finding 2021-001 Recommendation: We recommend that management implement a process whereby all time and effort is formally reported. We recommend that all personnel expenditures allocated to grants are tracked, reviewed, and approved prior to recording in the general ledger. We further recommend this process be implemented as a part of the semi-monthly payroll process. Action Taken: All of the above recommendations were already in practice before the finding and are executed through our payroll management system by specific personnel required to log hours by project. In this finding our Public Health Director (PHD) was the lone exception to the rule by failing to track time & effort within our controlled environment. Once all reporting channels were cleared Finance provided directly to the PHD detailed instructions on how to utilize our payroll application to record hours worked by project type. The PHD began the process of recording hours by project beginning with pay period 8/16/21. Michael Warden Chief Financial Officer Phone 657-375-0502 Email: mwarden@c3dibd.org
FAC accepted this audit on August 8, 2021 — management decision was due February 8, 2022.
FAC accepted this audit on July 1, 2020 — management decision was due January 1, 2021.
FAC accepted this audit on June 3, 2019 — management decision was due December 3, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 24, 2017 — management decision was due September 24, 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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