EIN: 270859143
UEI: EECTB3QS17F8
Audited by: Johnston and Bryant, Certified Public Accountants
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 18, 2024. 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 18, 2025 (540 days ago).
What is a management decision? →FAC accepted this audit on September 18, 2024 — management decision was due March 18, 2025.
allow for the normal processing of financial transactions and preparation of reliable financial information.
Show full finding ▾Hide full finding ▴allow for the normal processing of financial transactions and preparation of reliable financial information.
Employee turnover and staffing challenges at the height of the pandemic created difficulties for the organization; however, in August 2021, the organization hired a new Finance Director. The Finance Director evaluated the current company that was handling the financial process and its ability to manage the organization's needs appropiately. At that time, the organization ended that relationship and hired an outside CPA firm in March of 2022 to implement a new accounting system and establish reliable processes moving forward.
2021-001
immediately require all employees to prepare them for each pay period.
Show full finding ▾Hide full finding ▴immediately require all employees to prepare them for each pay period.
By August 2022, the organization had implement a new workforce management tool, enhancing the transparency of the time and effort tracking, with employees attesting to their hours worked per grant. This detailed data now accurately documents the salaries charged to each of the organization's grants, instilling confidence in the improved process.
2021-001
Recommendation: Management should establish policies and procedures to ensure that all disbursements are reviewed to ensure they meet federal cost principles and are approved by an appropriate level of management.
Show full finding ▾Hide full finding ▴Recommendation: Management should establish policies and procedures to ensure that all disbursements are reviewed to ensure they meet federal cost principles and are approved by an appropriate level of management.
The organization implemented an accounts payable policy to govern disbursement activity. The previous process included informal documentation via email, which has been replaced with a more formal documentation process. The organization reviewed all prior disbursement procedures, and to mitigate any impact, it established a formalized approval policy that is reflective of the current practice.
that they have been reviewed and approved by an appropriate level of management.
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The organization, including management, would review a detailed list of expenditures to ensure they were associated with the correct grant. However, the process was informal and did not provide the correct documentation. The organization has created a new process to create and retain documentation for each drawdown, which is reviewed and now available for further audits to ensure no improper drawdowns took place.
level of management.
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The organization has created a new process to create and retain documentation for each drawdown, which is reviewed and now available for further audits to ensure no improper drawdowns took place, including the grant year associated with each drawdown.
reviewed and approved by an appropriate level of management.
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The position that held this responsibility was removed in April 2021. At that time, this task was not a known activity to be performed. The organization has updated the job description of the person responsible for this task now and has corrected this oversight moving forward.
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
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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