EIN: 341341788
UEI: MLENMDKFZF25
Audited by: COHEN & COMPANY, LTD
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 November 5, 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 May 5, 2025 (492 days ago).
What is a management decision? →FAC accepted this audit on November 17, 2023 — management decision was due May 17, 2024.
FAC accepted this audit on October 17, 2022 — management decision was due April 17, 2023.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
2020-001 - CONTROLS RELATED TO REVIEWING EMPLOYEE TIMECARDS CONDITION: It was noted that formal documentation of approval over employee timecards was not being consistently performed. As a result, payroll was processed prior to all employee timecards being approved by supervisors. CRITERIA: Procedures should provide for formal documentation of approval over employee time cards to verify that employee time is properly allocated to the Organization's programs. CAUSE: Systems and procedures were not in place to provide for formal documentation of approval over employee time cards. EFFECT: By not having proper controls in place, there is potential for the consolidated financial statements to be materially misstated as well as noncompliance with grant agreements. RECOMMENDATION: Management should design and implement controls to prevent payroll from being processed until formal approval of all timecards have been obtained.
Show full finding ▾Hide full finding ▴2020-001 - CONTROLS RELATED TO REVIEWING EMPLOYEE TIMECARDS CONDITION: It was noted that formal documentation of approval over employee timecards was not being consistently performed. As a result, payroll was processed prior to all employee timecards being approved by supervisors. CRITERIA: Procedures should provide for formal documentation of approval over employee time cards to verify that employee time is properly allocated to the Organization's programs. CAUSE: Systems and procedures were not in place to provide for formal documentation of approval over employee time cards. EFFECT: By not having proper controls in place, there is potential for the consolidated financial statements to be materially misstated as well as noncompliance with grant agreements. RECOMMENDATION: Management should design and implement controls to prevent payroll from being processed until formal approval of all timecards have been obtained.
MANAGEMENT'S RESPONSE: Management will update its current processes to have all timecards approved by the employee supervisors prior to processing payroll.
2019-001
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
2019-01 - CONTROLS RELATED TO REVIEWING EMPLOYEE TIMECARDS CONDITION: It was noted that formal documentation of approval over employee timecards were not being consistently performed. As a result, payroll was processed prior to all employee timecards being approved by supervisors. CRITERIA: Procedures should provide for formal documentation of approval over employee time cards to verify that employee time is properly allocated to the Organization?s programs. CAUSE: Systems and procedures were not in place to provide for formal documentation of approval over employee time cards. EFFECT: By not having proper controls in place, there is potential for the consolidated financial statements to be materially misstated as well as noncompliance with grant agreements. RECOMMENDATION: Management should design and implement controls to prevent payroll from being processed until formal approval of all timecards have been obtained.
Show full finding ▾Hide full finding ▴2019-01 - CONTROLS RELATED TO REVIEWING EMPLOYEE TIMECARDS CONDITION: It was noted that formal documentation of approval over employee timecards were not being consistently performed. As a result, payroll was processed prior to all employee timecards being approved by supervisors. CRITERIA: Procedures should provide for formal documentation of approval over employee time cards to verify that employee time is properly allocated to the Organization?s programs. CAUSE: Systems and procedures were not in place to provide for formal documentation of approval over employee time cards. EFFECT: By not having proper controls in place, there is potential for the consolidated financial statements to be materially misstated as well as noncompliance with grant agreements. RECOMMENDATION: Management should design and implement controls to prevent payroll from being processed until formal approval of all timecards have been obtained.
MANAGEMENT?S RESPONSE: Management will update its current processes to have all timecards approved by the employee supervisors prior to processing payroll.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 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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