EIN: 376005435
UEI: ERXMB8A4ADD5
Audited by: Sikich CPA LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 26, 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 August 26, 2026 (3 days ago).
What is a management decision? →FAC accepted this audit on January 28, 2025 — management decision was due July 28, 2025.
FAC accepted this audit on March 14, 2024 — management decision was due September 14, 2024.
During our testing of payroll expenditures, we noted seven out of the forty expenses we tested did not have Supervisor or Coordinator approval on the employee’s timecard. We consider this finding to be a Significant Deficiency with relation to the Allowable Costs Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The District did not have proper approval for hours worked in the program. Cause: The condition was an administrative oversight. Recommendation: We recommend the District improve their payroll review process to ensure all hours are approved by a Supervisor or Coordinator. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Internal Control Deficiency over Review of Payroll Expenditures – WIC Special Supplemental Nutrition, Infants, and Children Listing Number 10.557, Grant Period - Year Ended June 30, 2023 Criteria: Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls. The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing of payroll expenditures, we noted seven out of the forty expenses we tested did not have Supervisor or Coordinator approval on the employee’s timecard. We consider this finding to be a Significant Deficiency with relation to the Allowable Costs Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The District did not have proper approval for hours worked in the program. Cause: The condition was an administrative oversight. Recommendation: We recommend the District improve their payroll review process to ensure all hours are approved by a Supervisor or Coordinator. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Corrective Action Plan Payroll will need send out a reminder email to Directors and Coordinators with a list of employees with timesheets not yet approved as of 2:45pm on the date approvals are due. Automatic approval will be delayed util 4:00pm to allow the payroll accountant more time to follow-up with Directors/Coordinators, if employees remain unapproved at 3pm. Directors and Coordinators will review, have time sheets corrected and approved by 3pm on the date approvals are due. Responsible Person for Corrective Action Plan Amanda Knight, Director of Finance, and Brandon Meline, Director of Maternal & Child Health. Implementation Date of Corrective Action Plan 02/09/2024
FAC accepted this audit on October 4, 2023 — management decision was due April 4, 2024.
FAC accepted this audit on April 4, 2023 — management decision was due October 4, 2023.
FAC accepted this audit on April 13, 2021 — management decision was due October 13, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 20, 2019 — management decision was due September 20, 2019.
FAC accepted this audit on February 8, 2018 — management decision was due August 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 2, 2017 — management decision was due July 2, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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