EIN: 351990571
UEI: JM45S9BCNMK9
Audited by: Comer, Nowling and Associates, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 24, 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 May 24, 2026 (114 days ago).
What is a management decision? →FAC accepted this audit on November 22, 2024 — management decision was due May 22, 2025.
The Organization’s review of in-kind valuation is not operating as intended. Cause: The review process for in-kind does not include sufficient recomputing of in-kind values for volunteer time, verification of current market studies for in-kind space, or verification of current lease agreements. Effect: Though the Organization obtains periodic market valuations for leased space, the spreadsheets used to calculate the monthly in-kind values were not updated with the current market rates. In some cases, incorrect lease payments per the lease agreement were also incorrect. These miscalculations resulted in the value of in-kind space to be overstated by approximately $21,802. Additionally, we also found minor calculation errors when totaling and recording volunteer time. Recommendation: The Organization’s review process for valuing in-kind needs to be modified to require more extensive review of calculations.
Show full finding ▾Hide full finding ▴Criteria: Management is responsible for establishing and maintaining effective internal controls over financial reporting. Condition: The Organization’s review of in-kind valuation is not operating as intended. Cause: The review process for in-kind does not include sufficient recomputing of in-kind values for volunteer time, verification of current market studies for in-kind space, or verification of current lease agreements. Effect: Though the Organization obtains periodic market valuations for leased space, the spreadsheets used to calculate the monthly in-kind values were not updated with the current market rates. In some cases, incorrect lease payments per the lease agreement were also incorrect. These miscalculations resulted in the value of in-kind space to be overstated by approximately $21,802. Additionally, we also found minor calculation errors when totaling and recording volunteer time. Recommendation: The Organization’s review process for valuing in-kind needs to be modified to require more extensive review of calculations.
FDS will modify our review process for valuing In-Kind. Additional monitoring of worksheets will be implemented. After the In-Kind Valuation worksheet is completed by the person responsible and submitted monthly to finance, there will be an additional monitoring review by finance of the In-Kind Valuation worksheets for accuracy. The Fiscal Year In-Kind Valuation worksheet will be reviewed by the Finance Director periodically and when updates and revisions occur. A written procedure will be developed to adhere to this Finding Corrective Action Plan.
FAC accepted this audit on November 15, 2023 — management decision was due May 15, 2024.
FAC accepted this audit on December 16, 2022 — management decision was due June 16, 2023.
FAC accepted this audit on September 12, 2021 — management decision was due March 12, 2022.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on September 20, 2018 — management decision was due March 20, 2019.
FAC accepted this audit on November 13, 2017 — management decision was due May 13, 2018.
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 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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