EIN: 362171176
UEI: HLYXDR4NHQM9
Audited by: Anderson, Lower, Whitlow, P.C.
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 January 7, 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 July 7, 2026 (63 days ago).
What is a management decision? →Finding: The Organization has a limited number of office personnel who have direct responsibilities for the recording and reconciling functions in the primary transaction cycles. Criteria: Management is responsible for establishing and maintaining effective internal controls. Condition and Context: During our review and testing of internal controls, we noted that certainprimary accounting functions or activities of the Organization are performed and/or approved by thesame individual. Cause: The Organization has a limited number of office personnel who have direct responsibilities for the recording and reconciling functions in the primary transaction cycles. Effect: The Organization's internal control structure does not result in adequate segregation of duties to prevent losses from employee error and dishonesty. Identification as a Repeat Findings: This is not a repeat finding as there was no single audit in prior year. See the Summary Schedule of Prior Audit Findings for further explanation. Recommendation: With a limited number of personnel and funds, segregation of duties is difficult. The Organization should continue to review its operating procedures to attempt to obtain the maximum internal control within the limited available resources. The Board should continue to closely monitor and perform periodic oversight of the Organization's monthly financial activities. Response and Corrective Action Planned: The Organization will continue efforts to address the limited number of personnel involved in fiscal responsibilities. Management will assess the controls in place and segregate duties as deemed feasible. The Organization will continue to have consistent involvement and oversight provided by the Board and/or committees of the Board and will continue to work with its independent accounting firm to further increase capacity and knowledge in reporting and managing its fiduciary responsibilities.
Show full finding ▾Hide full finding ▴Finding: The Organization has a limited number of office personnel who have direct responsibilities for the recording and reconciling functions in the primary transaction cycles. Criteria: Management is responsible for establishing and maintaining effective internal controls. Condition and Context: During our review and testing of internal controls, we noted that certainprimary accounting functions or activities of the Organization are performed and/or approved by thesame individual. Cause: The Organization has a limited number of office personnel who have direct responsibilities for the recording and reconciling functions in the primary transaction cycles. Effect: The Organization's internal control structure does not result in adequate segregation of duties to prevent losses from employee error and dishonesty. Identification as a Repeat Findings: This is not a repeat finding as there was no single audit in prior year. See the Summary Schedule of Prior Audit Findings for further explanation. Recommendation: With a limited number of personnel and funds, segregation of duties is difficult. The Organization should continue to review its operating procedures to attempt to obtain the maximum internal control within the limited available resources. The Board should continue to closely monitor and perform periodic oversight of the Organization's monthly financial activities. Response and Corrective Action Planned: The Organization will continue efforts to address the limited number of personnel involved in fiscal responsibilities. Management will assess the controls in place and segregate duties as deemed feasible. The Organization will continue to have consistent involvement and oversight provided by the Board and/or committees of the Board and will continue to work with its independent accounting firm to further increase capacity and knowledge in reporting and managing its fiduciary responsibilities.
The Organization has addressed the segregation of duties deficiency by increasing administrative capacity and restructu ring financial workflows to strengthen internal controls in accordance with Uniform Guidance (2 CFR §200.303). Since the audit period, the Organization hired a full-time Administrative Assistant who is responsible for entering transactions into Quick Books only after expenses and invoices have been approved, maintaining supporting documentation, and preparing monthly grant-specific tracking spreadsheets to monitor expenditures in real time. The Office Manager reviews and approves transactions , the CFO/COO prints checks , performs reconciliations, and provides supervisory oversight, while the President & CEO independently authorizes disbursements by signing checks and reviews monthly financial and grant reports. This separation of authorization, recording, and disbursement functions , combined with management and Board Finance Committee oversight, provides reasonable assurance that financial transactions are properly approved, accurately recorded, and monitored for compliance with grant and Uniform Guidance requirements .
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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