EIN: 350869056
UEI: G6JKFEN8H716
Audited by: LEMLER GROUP, 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 December 27, 2022. 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 June 27, 2023 (1163 days ago).
What is a management decision? →LifeSmart Youth?s booking company prepares the monthly financial reports which are used to create claims for reimbursement. For one vendor, duplicate expenses were inadvertently entered (not paid) in the accounting software which was used on the governmental claims for reimbursement. LifeSmart Youth?s internal control over grant reporting did not catch these duplicate amounts. Criteria: LifeSmart Youth lacks internal controls over grant reporting. Effect or Potential Effect: Due to the lack of internal controls over grant reporting, inaccurate governmental claims were submitted for reimbursement. The error occurred with one vendor and has been resolved going forward. Cause: LifeSmart Youth relied the on third party bookkeeping company and did not review the underlying supporting documents. LifeSmart Youth?s internal control did not catch these duplicate amounts. Recommendation: LifeSmart Youth should review the underlying documents used to create claims for reimbursement from governmental agencies. Auditor Noncompliance Information: S ? Internal Control Deficiency. Questioned Costs: $17,450 Reporting Views of Responsible Officials: LifeSmart Youth will review the underlying documents used to create claims for reimbursement from governmental agencies. Concur or Do Not Concur with This Finding: Concur. Agree or Disagree with Auditor Recommendations: Agree. Completion Date: November 30, 2022 Actions Taken or Plan on the Finding: For the questioned costs, LifeSmart Youth will reduce future claims until those amounts are paid back in full.
Show full finding ▾Hide full finding ▴Finding 2022-001 ? Internal Control over Grant Reporting Finding Resolution Status: In Process. Information on Universe and Population Size: This is not applicable. Sample Size Information: This is not applicable. Noncompliance Information: Inadvertently overbilling governmental grants. Statement of Condition: LifeSmart Youth?s booking company prepares the monthly financial reports which are used to create claims for reimbursement. For one vendor, duplicate expenses were inadvertently entered (not paid) in the accounting software which was used on the governmental claims for reimbursement. LifeSmart Youth?s internal control over grant reporting did not catch these duplicate amounts. Criteria: LifeSmart Youth lacks internal controls over grant reporting. Effect or Potential Effect: Due to the lack of internal controls over grant reporting, inaccurate governmental claims were submitted for reimbursement. The error occurred with one vendor and has been resolved going forward. Cause: LifeSmart Youth relied the on third party bookkeeping company and did not review the underlying supporting documents. LifeSmart Youth?s internal control did not catch these duplicate amounts. Recommendation: LifeSmart Youth should review the underlying documents used to create claims for reimbursement from governmental agencies. Auditor Noncompliance Information: S ? Internal Control Deficiency. Questioned Costs: $17,450 Reporting Views of Responsible Officials: LifeSmart Youth will review the underlying documents used to create claims for reimbursement from governmental agencies. Concur or Do Not Concur with This Finding: Concur. Agree or Disagree with Auditor Recommendations: Agree. Completion Date: November 30, 2022 Actions Taken or Plan on the Finding: For the questioned costs, LifeSmart Youth will reduce future claims until those amounts are paid back in full.
Current Finding on Schedule of Findings, Questioned Costs and Recommendations See Schedule of Findings and Questioned Costs for the year ended September 30, 2022.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
FAC accepted this audit on January 11, 2020 — management decision was due July 11, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
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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