EIN: 330798803
UEI: D2CBLENQ3NR8
Audited by: Sikich CPA LLC
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 May 29, 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 November 29, 2026 (89 days from today).
What is a management decision? →FAC accepted this audit on May 20, 2025 — management decision was due November 20, 2025.
FAC accepted this audit on September 12, 2024 — management decision was due March 12, 2025.
FAC accepted this audit on June 1, 2023 — management decision was due December 1, 2023.
There was an overdraw of funds of $200,000 where costs had not been incurred to support the draw, nor were all the funds spent prior within a reasonable time frame. Effect: There is a refundable advance on the books for $131,858 for funds that were drawn and unspent at year end. Cause: Due to changes in staffing around this time, a draw was made for part of the funds and then a second draw was made for the full amount of expenses, without accounting for the previously drawn funds. Recommendation: We recommend that the Organization ensure there controls in place for review and approval of all draws and a reconciliation be done at each draw to ensure that there are sufficient expenditures to support the draw. Any overdraws should be caught immediately and steps taken to remedy the draw or to expend the funds within a reasonable timeframe.
Show full finding ▾Hide full finding ▴2021-002 Overdrawing of federal funds Information on Federal Programs: Assistance Listing #: 93.421, 93.318, 93.185 Federal Agency: United States Department of Heath and Human Services Criteria: Cash management compliance requirements under Subpart B of 31 CFR Part 205 require that nonfederal entities minimize the time elapsing between the transfer of funds from the Payment Management System (PMS) or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. (2 CFR section 200.305(b)). Condition: There was an overdraw of funds of $200,000 where costs had not been incurred to support the draw, nor were all the funds spent prior within a reasonable time frame. Effect: There is a refundable advance on the books for $131,858 for funds that were drawn and unspent at year end. Cause: Due to changes in staffing around this time, a draw was made for part of the funds and then a second draw was made for the full amount of expenses, without accounting for the previously drawn funds. Recommendation: We recommend that the Organization ensure there controls in place for review and approval of all draws and a reconciliation be done at each draw to ensure that there are sufficient expenditures to support the draw. Any overdraws should be caught immediately and steps taken to remedy the draw or to expend the funds within a reasonable timeframe.
Views of Responsible Officials and Planned Corrective Actions: During this fiscal year, management experienced a turnover in the financial functions as well as new staffing and a new Director of Finance. In addition, the organization changed drastically in size and scope, thereby going through a substantial adjustment period. Corrective actions: 1. Management hired an Assistant Director of Finance in order to share the workload, add an extra layer of review for all documentation, account reconciliations, finance staff oversight, and banking functions. 2. Management hired an Associate VP of the Programs and Operations Division which has oversight over the Finance Department. 3. Monthly reconciliations and reviews and approval processes have been put in place to ensure proper recording of all expenses, revenues, and accompanying Federal Fund drawdowns and AP payments. 4. The federal department this occurred within was notified and the funds were spent on costs incurred in the next fiscal year.
FAC accepted this audit on May 12, 2022 — management decision was due November 12, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.
FAC accepted this audit on February 28, 2019 — management decision was due August 28, 2019.
FAC accepted this audit on January 11, 2018 — management decision was due July 11, 2018.
FAC accepted this audit on January 22, 2017 — management decision was due July 22, 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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