EIN: 330063237
UEI: GSA_MIGRATION
Audited by: SMITH MARION & CO.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 21, 2020. 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 21, 2020 (2141 days ago).
What is a management decision? →2019-002 Retention of Records Significant Deficiency Condition Invoices or receipts that support the expenses recorded in the general ledger were not maintained. Criteria 2 CFR Part 200, Subpart E of the Uniform Guidance states that in order for a cost to be allowable under Federal awards it must be adequately documented. Supporting documentation for items recorded in the books of account is critical and should be readily available for inspection. Effect The lack of supporting documentation for expenditures could result in expenses being disallowed. Cause Documentation retention policies are not properly communicated and followed consistently throughout the Organization. Recommendation We strongly recommend that document retention policies for expenditures be reviewed and communicated to all employees and that such policies be strictly enforced at all levels within the Organization. Questioned Costs None
Show full finding ▾Hide full finding ▴2019-002 Retention of Records Significant Deficiency Condition Invoices or receipts that support the expenses recorded in the general ledger were not maintained. Criteria 2 CFR Part 200, Subpart E of the Uniform Guidance states that in order for a cost to be allowable under Federal awards it must be adequately documented. Supporting documentation for items recorded in the books of account is critical and should be readily available for inspection. Effect The lack of supporting documentation for expenditures could result in expenses being disallowed. Cause Documentation retention policies are not properly communicated and followed consistently throughout the Organization. Recommendation We strongly recommend that document retention policies for expenditures be reviewed and communicated to all employees and that such policies be strictly enforced at all levels within the Organization. Questioned Costs None
2019-002 Condition: Retention of Records - Invoices or receipts that support the expenses recorded in the general ledger were not maintained. Response: CCS's current policies and procedures detail the process to properly retain supporting receipts as well as submission with approval. We thank you for your observation. Corrective Action Steps and Timeline: CCS has implemented a review process for all purchases to ensure all receipts are submitted and properly maintained. Part of this process is a thorough review of reimbursement requests, purchase orders and credit card purchased by the Financial Controller. This additional process began in Fiscal Year 2019/2020.
FAC accepted this audit on March 14, 2019 — management decision was due September 14, 2019.
FAC accepted this audit on April 6, 2020 — management decision was due October 6, 2020.
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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