EIN: 370895679
UEI: ZQLDXP4F3QL5
Audited by: Sikich CPA LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 30, 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 January 30, 2027 (149 days from today).
What is a management decision? →FAC accepted this audit on August 20, 2025 — management decision was due February 20, 2026.
FAC accepted this audit on August 8, 2024 — management decision was due February 8, 2025.
FAC accepted this audit on September 20, 2023 — management decision was due March 20, 2024.
FAC accepted this audit on September 19, 2022 — management decision was due March 19, 2023.
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
The Agency had multiple instances throughout the year where federal draws exceeded expenses incurred, resulting in excess cash on hand. The excess cash on hand was not returned to the funding source in a timely manner. We consider this to be an instance of non compliance relating to cash management compliance requirements. Criteria: Non-Federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury or pass-through entity and disbursement by the non-Federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). To the extent available, the non-Federal entity must disburse funds available from program income (including repayments to a revolving fund), rebates, refunds, contract settlements, audit recoveries, and interest earned on such funds before requesting additional Federal cash draws (2 CFR section 200.305(b)(5)). Questioned Costs: None Cause and Effect: Accounting personnel did not monitor the balance of cash on hand to ensure no excess cash was held by the Agency. Federal funding may be affected in future years if excess cash on hand is not returned to funding sources in a timely manner. Recommendation: We recommend the Agency implement procedures to monitor the cash on hand for federal grants and ensure any excess cash requested is returned to funding sources in a timely manner. Views of Responsible Officials: Management agrees with the finding and response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-001 ? Inadequate Controls Over Cash Management ? Low Income Home Energy Assistance Program, CFDA No. 93.568 Condition: The Agency had multiple instances throughout the year where federal draws exceeded expenses incurred, resulting in excess cash on hand. The excess cash on hand was not returned to the funding source in a timely manner. We consider this to be an instance of non compliance relating to cash management compliance requirements. Criteria: Non-Federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury or pass-through entity and disbursement by the non-Federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). To the extent available, the non-Federal entity must disburse funds available from program income (including repayments to a revolving fund), rebates, refunds, contract settlements, audit recoveries, and interest earned on such funds before requesting additional Federal cash draws (2 CFR section 200.305(b)(5)). Questioned Costs: None Cause and Effect: Accounting personnel did not monitor the balance of cash on hand to ensure no excess cash was held by the Agency. Federal funding may be affected in future years if excess cash on hand is not returned to funding sources in a timely manner. Recommendation: We recommend the Agency implement procedures to monitor the cash on hand for federal grants and ensure any excess cash requested is returned to funding sources in a timely manner. Views of Responsible Officials: Management agrees with the finding and response is included in the Corrective Action Plan.
2020-001 ? Inadequate Controls Over Cash Management ? Low Income Home Energy Assistance Program, CFDA No. 93.568 Condition: The Agency had multiple instances throughout the year where federal draws exceeded expenses incurred, resulting in excess cash on hand. The excess cash on hand was not returned to the funding source in a timely manner. We consider this to be an instance of noncompliance relating to cash management compliance requirements. Corrective Action Plan: The matter of drawing excess cash was self-identified prior to the 2020 Agency Audit in the first quarter of 2021 for the HHS CARES LIHEAP grant. The excess cash drawn was utilized to cover deficits with the HHS LIHEAP and State LIHEAP grants. The deficits were tracked and monitored in a database independent of the accounting software. All expenses that were charged to the HHS LIHEAP and State LIHEAP grants that prompted the need for temporary financial assistance from the HHS CARES LIHEAP grant were eligible expenses for the HHS CARES LIHEAP grant. Therefore, the eligible expenses were journaled to the HHS CARES LIHEAP grant to remedy the issue of excess cash in the first quarter of 2021. To prevent this from happening in the future all cash requests will be calculated according to expenses charged directly to the grants, not based solely on production calculations and cash available. Stephanie Pitts, Interim CFO, is the responsible party for the implementation of the corrective action plan that took effect on 3/31/2021.
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
FAC accepted this audit on July 30, 2018 — management decision was due January 30, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 11, 2017 — management decision was due March 11, 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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