EIN: 341096055
UEI: TH43ZMDNHKK1
Audited by: Sikich CPA LLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 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 August 2, 2026 (27 days ago).
What is a management decision? →FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
FAC accepted this audit on December 14, 2023 — management decision was due June 14, 2024.
During our testing of the reporting and cash management compliance requirements we reviewed a sample of reports and federal draw requests and noted no secondary review of the reports was conducted. Criteria: A non-federal entity receiving federal awards must establish and maintain internal controls over the federal awards that provides reasonable assurance that the non-federal entity is managing the awards in compliance with federal statutes, regulations, and the terms of the federal awards. Cause: Due to staffing levels, no review of reports by secondary reviewer were in place during the year. Effect: As a result of the condition noted above, internal controls over reporting and cash management were deemed to be ineffective to prevent or detect noncompliance with compliance requirements over federal awards. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.
Show full finding ▾Hide full finding ▴Condition: During our testing of the reporting and cash management compliance requirements we reviewed a sample of reports and federal draw requests and noted no secondary review of the reports was conducted. Criteria: A non-federal entity receiving federal awards must establish and maintain internal controls over the federal awards that provides reasonable assurance that the non-federal entity is managing the awards in compliance with federal statutes, regulations, and the terms of the federal awards. Cause: Due to staffing levels, no review of reports by secondary reviewer were in place during the year. Effect: As a result of the condition noted above, internal controls over reporting and cash management were deemed to be ineffective to prevent or detect noncompliance with compliance requirements over federal awards. Recommendation: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.
Management has reviewed the finding and is in agreement with the reported deficiency as a result of staffing levels. Corrective action will include evaluation of existing accounting staffing levels, review of current accounting policies related to separation of duties, and the addition of a requirement for secondary approval related to journal entries, SEFA preparation, and draw requests for/from federal grant programs. To be completed within fiscal year 2024.
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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