EIN: 410888083
UEI: NPQXE2JK83D9
Audited by: WIPFLI LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 30, 2026 (34 days ago).
What is a management decision? →FAC accepted this audit on January 30, 2025 — management decision was due July 30, 2025.
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
FAC accepted this audit on February 3, 2022 — management decision was due August 3, 2022.
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
FAC accepted this audit on May 4, 2020 — management decision was due November 4, 2020.
The Council has a limited number of office personnel and, accordingly, does not have adequate separation of duties. An effective internal control structure provides an adequate segregation of duties so that no one individual handles a transaction from its inception to its completion. Criteria: A fundamental concept in a good system of internal controls is the segregation of incompatible duties. Cause: Due to the relatively small size of the Council?s staff, the Council is not able to attain ideal segregation of duties which would result in the assignment of different people to authorize transactions, record transactions, and maintain custody of assets. Effect: This control deficiency could result in a misstatement to the financial statements that would not be prevented or detected. Recommendation: Although it may not be economically feasible for the Council to attain an ideal segregation of duties environment, the Council can periodically observe and evaluate its current structure and make improvements when considered necessary.
Show full finding ▾Hide full finding ▴Condition: The Council has a limited number of office personnel and, accordingly, does not have adequate separation of duties. An effective internal control structure provides an adequate segregation of duties so that no one individual handles a transaction from its inception to its completion. Criteria: A fundamental concept in a good system of internal controls is the segregation of incompatible duties. Cause: Due to the relatively small size of the Council?s staff, the Council is not able to attain ideal segregation of duties which would result in the assignment of different people to authorize transactions, record transactions, and maintain custody of assets. Effect: This control deficiency could result in a misstatement to the financial statements that would not be prevented or detected. Recommendation: Although it may not be economically feasible for the Council to attain an ideal segregation of duties environment, the Council can periodically observe and evaluate its current structure and make improvements when considered necessary.
2019-001 ? Inadequate Segregation of Duties Recommendation ? Although it may not be economically feasible for the Council to attain an ideal segregation of duties environment, the Council can periodically observe and evaluate its current structure and make improvements when considered necessary. Views of Responsible Officials and Planned Corrective Actions ? The Council?s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: (a) Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring. (b) Implements limited segregation to the extent possible to reduce risks without impairing efficiency. (c) Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports. (d) Monitors the effectiveness of the above actions and makes changes as considered appropriate. Major Federal Award Programs Significant deficiency ? 2019-001 relates to the Major Federal Award Programs. No questioned costs for Major Federal Award Programs were noted.
An effective internal control structure is designed to provide for the preparation of the financial statements. As auditors, we were requested to draft the financial statements and accompanying footnotes. Criteria: Internal controls should be in place to ensure financial statements are prepared in accordance with GAAP, including accompanying footnotes. Cause: Due to the relatively small size of the Council?s staff, the Council has not developed an internal control system to provide for the preparation of the financial statements and accompanying footnotes in accordance with generally accepted accounting principles. Effect: Although this circumstance is not unusual for an organization of the Council?s size, the preparation of financial statements as a part of the audit engagement may result in financial statements and related information included in financial statement disclosures not being available for management purposes as timely as it would be if prepared by the Council?s staff. The need for the audit adjustments indicates that the Council's interim financial information may not be materially correct, which may affect management decisions made during the course of the year. Recommendation: Auditing standards require that auditors communicate this deficiency; however, the Council prepares financial reports based on grant funding and allocations for Board review on a routine basis. It is the responsibility of management and those charged with governance to determine whether to accept the risk associated with this condition because of cost or other considerations.
Show full finding ▾Hide full finding ▴Condition: An effective internal control structure is designed to provide for the preparation of the financial statements. As auditors, we were requested to draft the financial statements and accompanying footnotes. Criteria: Internal controls should be in place to ensure financial statements are prepared in accordance with GAAP, including accompanying footnotes. Cause: Due to the relatively small size of the Council?s staff, the Council has not developed an internal control system to provide for the preparation of the financial statements and accompanying footnotes in accordance with generally accepted accounting principles. Effect: Although this circumstance is not unusual for an organization of the Council?s size, the preparation of financial statements as a part of the audit engagement may result in financial statements and related information included in financial statement disclosures not being available for management purposes as timely as it would be if prepared by the Council?s staff. The need for the audit adjustments indicates that the Council's interim financial information may not be materially correct, which may affect management decisions made during the course of the year. Recommendation: Auditing standards require that auditors communicate this deficiency; however, the Council prepares financial reports based on grant funding and allocations for Board review on a routine basis. It is the responsibility of management and those charged with governance to determine whether to accept the risk associated with this condition because of cost or other considerations.
2019-002 ? Financial Statement Preparation Recommendation: Auditing standards require that auditors communicate this deficiency; however, the Council prepares financial reports based on grant funding and allocations for Board review on a routine basis. It is the responsibility of management and those charged with governance to determine whether to accept the risk associated with this condition because of cost or other considerations. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the noted finding. Management weighed the costs and benefits of preparing its own financial statements and have decided to continue to outsource this non-audit service to its independent auditor.
FAC accepted this audit on February 5, 2019 — management decision was due August 5, 2019.
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
FAC accepted this audit on March 25, 2017 — management decision was due September 25, 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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