EIN: 270735908
UEI: MC2BVWLFNND1
Audited by: Werner & Company, Inc
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 September 29, 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 March 29, 2026 (158 days ago).
What is a management decision? →FAC accepted this audit on August 30, 2024 — management decision was due March 2, 2025.
FAC accepted this audit on November 28, 2023 — management decision was due May 28, 2024.
FAC accepted this audit on June 2, 2023 — management decision was due December 2, 2023.
Finding # : 2021-01 Program Information : HRSA AL# 93.224 Year 2021 Condition : Significant deficiency on internal control over financial reporting due to the change of accounting software. Effect : Erroneous bank reconciliation reports from the new software and the auditee subsequently provided the corrected bank reconciliation reports from the old software. Cause & Criteria : The outstanding checks were understated by $234,258 of which, estimated 90% of the amount is not related to the major program, compared to the check register. Recommendation : Bank reconciliation needs to be performed on a timely basis after the end of each month. Auditee's Corrective Action Plan : The new CFO will perform the monthly bank reconciliation on a timely basis. Each monthly report will be provided to the CEO for approval.
Show full finding ▾Hide full finding ▴Finding # : 2021-01 Program Information : HRSA AL# 93.224 Year 2021 Condition : Significant deficiency on internal control over financial reporting due to the change of accounting software. Effect : Erroneous bank reconciliation reports from the new software and the auditee subsequently provided the corrected bank reconciliation reports from the old software. Cause & Criteria : The outstanding checks were understated by $234,258 of which, estimated 90% of the amount is not related to the major program, compared to the check register. Recommendation : Bank reconciliation needs to be performed on a timely basis after the end of each month. Auditee's Corrective Action Plan : The new CFO will perform the monthly bank reconciliation on a timely basis. Each monthly report will be provided to the CEO for approval.
Organization Name: AAA Comprehensive Healthcare, Inc. Submitted by: Anna Nshanyan, CEO Site Address: 7451 Lankershim Blvd., North Hollywood, CA 91605 EIN: 27-0735908 Review Date(s): 1-Jun-23 INSTRUCTIONS: Each deficiency from the audit report is listed below by row. The corrective actions and other details are provided for each deficiency. Completion Date Monitoring Process and Frequency to Prevent Recurrence Responsible Staff 5/1/2022 The CFO shall reconcile monthly and report to CEO once the reconciliation is complete. The CEO shall request reconciliations each month and confirm that it is completed. Primary: CFO Monitoring by CEO to ensure compliance. 5/1/2022 The CFO shall reconcile monthly. The CEO shall request the payroll reconciliations each month. Primary: CFO Monitoring by CEO to ensure compliance. Finding 2021-01: Management should improve documentation for bank reconciliations, outstanding checks, and deposits in transit. Finding 2021-02: General journal entries should be reviewed and formally approved/signed off by the Executive Director or other designated member of management. ? Although this finding was not addressed in time for the 2021 audit, this finding has since been addressed in 2022 through the Corrective Action Plan for FY 2020. ? Management put in place a General Journal review and approval system. ? The new system requires the CEO to should be reviewed and formally approved/signed off by the Executive Director or other designated member of management. ? A new CFO was hired in Q2 2022 to implement the updated policies, procedures, and practices. ? Although this finding was not addressed in time for the 2021 audit, this finding has since been addressed in 2022 through the Corrective Action Plan for FY 2020. ? Internal controls have been addressed through new policies, procedures, and practices that require monthly reconciliations of all bank accounts, outstanding checks, and deposits in transit. ? A new CFO was hired in Q2 2022 to implement the updated policies and procedures.
Finding # : 2021-02 Program Information : HRSA AL# 93.224 Year 2021 Condition : Compliance deficiency on major program Effect : Late filing of the data collection form Cause & Criteria : The audit for the year ended December 31, 2021 started late due to the transition of the newly hired CFO. Recommendation : To add personnel or contract a qualified professional to assist the new CFO in bringing the Organization's records up to date. Auditee's Corrective Action Plan : The Organization contracted a 3rd party CPA to assist the CFO in bringing the Organization's 2021 records up to date.
Show full finding ▾Hide full finding ▴Finding # : 2021-02 Program Information : HRSA AL# 93.224 Year 2021 Condition : Compliance deficiency on major program Effect : Late filing of the data collection form Cause & Criteria : The audit for the year ended December 31, 2021 started late due to the transition of the newly hired CFO. Recommendation : To add personnel or contract a qualified professional to assist the new CFO in bringing the Organization's records up to date. Auditee's Corrective Action Plan : The Organization contracted a 3rd party CPA to assist the CFO in bringing the Organization's 2021 records up to date.
The Organization contracted a 3rd party CPA to assist the new CFO in bringing the 2021 records up to date.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
Bank Reconciliations Are Not Performed on a Timely Basis ? The bank reconciliation reports showed understated outstanding checks compared to the check register. It also included manually voided checks that were not timely removed from their accounting software.
Show full finding ▾Hide full finding ▴Bank Reconciliations Are Not Performed on a Timely Basis ? The bank reconciliation reports showed understated outstanding checks compared to the check register. It also included manually voided checks that were not timely removed from their accounting software.
Internal controls have been addressed through new policies and procedures which requires monthly reconciliations of all bank accounts, outstanding checks and deposits in transit.
Payroll Clearing Account Reconciliation Are Not Performed on a Timely Basis ? General Journal entries for Payroll Clearing were created every pay period. Timely reconciliations were not performed on this Balance Sheet account in 2020.
Show full finding ▾Hide full finding ▴Payroll Clearing Account Reconciliation Are Not Performed on a Timely Basis ? General Journal entries for Payroll Clearing were created every pay period. Timely reconciliations were not performed on this Balance Sheet account in 2020.
Management has put in place a General Journal review and approval system, including a new policy that requires monthly Payroll Clearing Account reconciliation.
Proper Classification of Expenses ? Some expenses were not properly recorded in accordance to its nature and classification of expense.
Show full finding ▾Hide full finding ▴Proper Classification of Expenses ? Some expenses were not properly recorded in accordance to its nature and classification of expense.
An updated Chart of Accounts and payable system has been put into place.
FAC accepted this audit on August 19, 2020 — management decision was due February 19, 2021.
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
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