EIN: 382284121
UEI: UC52HNS3VJZ3
Audited by: UHY, LLP
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 March 12, 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 September 12, 2026 (13 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
The Agency could not locate one of the 40 invoices selected for testing, and disbursement registers did not have approval for the months of July through September. Context: Certain payments did not have adequate controls to ensure maintenance of invoices or approval of payments. Cause: The Agency has misplaced one of the 40 invoices, but all others selected were located. The registers did not have documentation of approval, as there were significant changes in management and staff during the year, and this process was missed in the transition of staff. Effect: Expenditures could have been paid that were not approved by management or the board. Recommendation: We recommend management review the process of approvals and maintenance of invoices to ensure payments made are proper and documentation of approvals are maintained. View of responsible officials and planned corrective action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Type: Significant deficiency in internal control over compliance. Criteria: Agency policy requires documentation to be maintained for payments made and certain approvals to occur for payments Condition: The Agency could not locate one of the 40 invoices selected for testing, and disbursement registers did not have approval for the months of July through September. Context: Certain payments did not have adequate controls to ensure maintenance of invoices or approval of payments. Cause: The Agency has misplaced one of the 40 invoices, but all others selected were located. The registers did not have documentation of approval, as there were significant changes in management and staff during the year, and this process was missed in the transition of staff. Effect: Expenditures could have been paid that were not approved by management or the board. Recommendation: We recommend management review the process of approvals and maintenance of invoices to ensure payments made are proper and documentation of approvals are maintained. View of responsible officials and planned corrective action: Management agrees with the finding. See corrective action plan.
Management recognizes the importance of maintaining adequate documentation related to the approval and payment of authorized expenses. The Agency's existing Financial Procedures require all appropriate and supporting documentation related to expenses be filed and maintained by the Finance Staff. Management has reviewed the existing procedures with the Finance Staff. All invoices will be filed within one week of the disbursement.
The Fiscal Director both prepared and certified the reports to the funding source and there is no documentation of another individuals’ review or approval over the reports. Context: There was no documentation of review on reports to the funding source. Cause: The Fiscal Director was also the Acting Executive Director for much of the year due to staffing changes. Effect: The preparer and reviewer were the same individual. Recommendation: We recommend management review and update the reporting procedure to ensure reports are reviewed and approved by a separate individual from the preparer prior to submission. View of responsible officials and planned corrective action: Management agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Type: Significant deficiency in internal control over compliance. Criteria: Controls over compliance requirements are to be in place for the Agency. Agency policy states the Fiscal Director or Executive Director are to review and sign reports to the funding sources. Condition: The Fiscal Director both prepared and certified the reports to the funding source and there is no documentation of another individuals’ review or approval over the reports. Context: There was no documentation of review on reports to the funding source. Cause: The Fiscal Director was also the Acting Executive Director for much of the year due to staffing changes. Effect: The preparer and reviewer were the same individual. Recommendation: We recommend management review and update the reporting procedure to ensure reports are reviewed and approved by a separate individual from the preparer prior to submission. View of responsible officials and planned corrective action: Management agrees with the finding. See corrective action plan.
Management recognizes the importance of ensuring the accuracy of reports provided to funding sources. The Agency's existing Financial Procedures require either the Finance Director or the Executive Director to review and sign reports submitted to the funding source. Management has implemented a process for the Finance Director to prepare finance reports and to have the Executive Director review, approve, and sign the reports before they are submitted to the funding sources. The Acting Executive Director and/or Program Director will review and sign off on all funding sources reports.
FAC accepted this audit on April 6, 2023 — management decision was due October 6, 2023.
FAC accepted this audit on February 24, 2022 — management decision was due August 24, 2022.
FAC accepted this audit on February 24, 2021 — management decision was due August 24, 2021.
FAC accepted this audit on March 9, 2020 — management decision was due September 9, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on February 28, 2018 — management decision was due August 28, 2018.
FAC accepted this audit on March 8, 2017 — management decision was due September 8, 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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