EIN: 411681317
UEI: LHY7KKLHAB15
Audited by: Smith Schafer
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 January 29, 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 29, 2026 (33 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
2023-3 Assistance Listing 93.917 HIV Care Formula Grants (Ryan White HIV/Aids Program Part B) Allowable Cost/Cost Principles Condition and Perspective Information: Accounting records do not accurately reflect the amounts reported on program reimbursement requests. The Organization did not have supporting timesheets for salary allocations. The Organization used budget allocations that were not supported by actual results. Criteria: Accounting records should be an accurate representation of the financial activity throughout the year as evidenced in the general ledger. Allowable costs are to be supported by detailed records and allocations are supported by actual results. Cause: Budget were believed to be fair estimates. Effect: Noncompliance with Allowable Cost/Cost Principles. Questioned Costs: Unknown. Repeated Finding: No. Recommendation: The Organization should record the actual amounts spent by each program and government funding source in their accounting records. Views of responsible officials of the auditee: Open Arms Minnesota processes and systems are structured around meal production, as such management is unable to adequately segregate program expenses for one grant. There is no disagreement with the audit finding. Summary of Corrective Action Plan: The Organization will prepare grant reimbursements using the percentage of meals prepared for allocation of allowable costs. They will also use information that is supported by the general ledger to prepare grant reimbursements.
Show full finding ▾Hide full finding ▴2023-3 Assistance Listing 93.917 HIV Care Formula Grants (Ryan White HIV/Aids Program Part B) Allowable Cost/Cost Principles Condition and Perspective Information: Accounting records do not accurately reflect the amounts reported on program reimbursement requests. The Organization did not have supporting timesheets for salary allocations. The Organization used budget allocations that were not supported by actual results. Criteria: Accounting records should be an accurate representation of the financial activity throughout the year as evidenced in the general ledger. Allowable costs are to be supported by detailed records and allocations are supported by actual results. Cause: Budget were believed to be fair estimates. Effect: Noncompliance with Allowable Cost/Cost Principles. Questioned Costs: Unknown. Repeated Finding: No. Recommendation: The Organization should record the actual amounts spent by each program and government funding source in their accounting records. Views of responsible officials of the auditee: Open Arms Minnesota processes and systems are structured around meal production, as such management is unable to adequately segregate program expenses for one grant. There is no disagreement with the audit finding. Summary of Corrective Action Plan: The Organization will prepare grant reimbursements using the percentage of meals prepared for allocation of allowable costs. They will also use information that is supported by the general ledger to prepare grant reimbursements.
CORRECTION ACTION PLAN 2023-3 Assistance Listing 93.917 HIV Care Formula Grants (Ryan White HIV/Aids Program Part B) Allowable Cost/Cost Principles Name of Contact Person Responsible for Corrective Action: Leah Hebert-Welles, Chief Executive Officer Corrective Action Implemented: For most cost categories and production personnel positions, Open Arms will use the percentage of meals delivered monthly to recipients eligible for reimbursement under the program grant award to the total meals delivered monthly to allocate costs. Some staff positions, such as Registered Dietician, Client Services, and Shipping Coordinators, Open Arms Minnesota is able to document time and effort to the grant award. The Chief Program Officer will approve the time and effort reports by these positions. In addition, shipping costs will be allocated based on actual shipping amounts to recipients eligible for the grant award. The Organization’s Senior Director of Finance will work with the Senior Manager of Contracts and Reporting and Chief Program Office to prepare grant reimbursement requests that reflect actual program expenses supported by the general ledger. Anticipated Completion Date: These procedures were implemented January 2023.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
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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