EIN: 330309798
UEI: MECFJPWCKT64
Audited by: Munger & Company, CPAs
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 July 22, 2024 — management decision was due January 22, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 15, 2022 — management decision was due March 15, 2023.
We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Section II ? Findings ? Financial Statements Audit, continued Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis. "
Show full finding ▾Hide full finding ▴"2021-001 Financial Close for some Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Section II ? Findings ? Financial Statements Audit, continued Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis. "
"Finding 2021-001 Planned Corrective Action: Management will ensure that all significant accounts are properly reconciled on an annual basis. Barbara Aday-Garcia, Executive Director, will be responsible for this oversight and estimates the completion date to be October 31, 2022. "
2020-001
We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. We did note that invoices were review prior to payment being made, however. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis. "
Show full finding ▾Hide full finding ▴"2021-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. We did note that invoices were review prior to payment being made, however. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis. "
"Finding 2021-002 Planned Corrective Action: Management will ensure that all transactions have proper coding and approvals on them prior to entry into the accounting software. Barbara Aday-Garcia, Executive Director, will be responsible for this oversight and estimates the completion date to be October 31, 2022. "
2020-002
FAC accepted this audit on November 11, 2021 — management decision was due May 11, 2022.
We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Section II ? Findings ? Financial Statements Audit, continued Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
Show full finding ▾Hide full finding ▴2020-001 Financial Close for some Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Section II ? Findings ? Financial Statements Audit, continued Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
Finding 2020-001 Planned Corrective Action: Management will ensure that all significant accounts are properly reconciled on an annual basis. Barbara Aday-Garcia, Executive Director, will be responsible for this oversight and estimates the completion date to be June 30, 2022.
2019-001
We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. We did note that invoices were review prior to payment being made, however. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
Show full finding ▾Hide full finding ▴2020-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. We did note that invoices were review prior to payment being made, however. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
Finding 2020-002 Planned Corrective Action: Management will ensure that all transactions have proper coding and approvals on them prior to entry into the accounting software. Barbara Aday-Garcia, Executive Director, will be responsible for this oversight and estimates the completion date to be June 30, 2022.
2019-002
FAC accepted this audit on July 15, 2020 — management decision was due January 15, 2021.
We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
Show full finding ▾Hide full finding ▴2019-001 Financial Close for some Assets, Liabilities and Net Assets Condition: We noted that the financial close accounting process for certain assets, liabilities and net assets were not properly reported. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to properly record their financial close to ensure that all accounts are properly reconciled and recorded. Cause: Management has not performed the financial close procedures to ensure these accounts are properly reconciled. Effect: Without management ensuring a proper financial close procedure for these accounts, the financial statements contain material errors. Recommendation: We recommend that the Organization require that a financial close policy be implemented which requires a review of all accounts to ensure they are properly reconciled on a monthly basis.
Finding 2019-001 Planned Corrective Action: Management will ensure that all significant accounts are properly reconciled on an annual basis. Barbara Aday-Garcia, Executive Director, will be responsible for this oversight and estimates the completion date to be December 31, 2020.
We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. We did not that invoices were review prior to payment being made, however. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
Show full finding ▾Hide full finding ▴2019-002 Account Coding and Approvals Condition: We noted that many transactions did not contain account coding or approval prior to being recorded in the accounting system. We did not that invoices were review prior to payment being made, however. Criteria: In accordance with accounting principles generally accepted in the United States of America and generally accepted Government Auditing Standards, organizations are to record and approve transactions prior to entering them into the accounting system. Cause: Management has not performed these procedures to ensure the transactions were properly entered. Effect: Without management ensuring the proper coding and approval, it is possible that transactions could be entered incorrectly into the accounting system. Recommendation: We recommend that the Organization require that financial transactions be coded and approved in a policy to ensure they this is performed on a routine basis.
Finding 2019-002 Planned Corrective Action: Management will ensure that all transactions have proper coding and approvals on them prior to entry into the accounting software. Barbara Aday-Garcia, Executive Director, will be responsible for this oversight and estimates the completion date to be December 31, 2020.
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