EIN: 420947309
UEI: MDTTRU659388
Audited by: Hogan-Hansen, P.C.
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 July 8, 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 8, 2027 (133 days from today).
What is a management decision? →Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.
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We are aware of the condition and will review procedures to make changes when appropriate and cost effective.
2024-001
FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.
Show full finding ▾Hide full finding ▴Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.
We are aware of the condition and will review procedures to make changes when appropriate and cost effective.
2023-001
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.
Show full finding ▾Hide full finding ▴Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.
We are aware of the condition and will review procedures to make changes when appropriate and cost effective.
2022-001
FAC accepted this audit on February 16, 2023 — management decision was due August 16, 2023.
Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding 22-II-R-1 for additional information.
Show full finding ▾Hide full finding ▴Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding 22-II-R-1 for additional information.
We are aware of the condition and will review procedures to make changes when appropriate and cost effective.
2021-001
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
Segregation of Duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding 21-II-R-1 for additional information.
Show full finding ▾Hide full finding ▴Segregation of Duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding 21-II-R-1 for additional information.
We are aware of the condition and will review procedures to make changes when appropriate and cost effective.
2020-001
FAC accepted this audit on February 18, 2021 — management decision was due August 18, 2021.
Segregation of Duties - Adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding 20-II-R-1 for additional information.
Show full finding ▾Hide full finding ▴Segregation of Duties - Adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding 20-II-R-1 for additional information.
We are aware of the condition and will review procedures to make changes when appropriate and cost effective.
2019-001
FAC accepted this audit on May 3, 2020 — management decision was due November 3, 2020.
Segregation of Duties Criteria - Management is responsible for establishing and maintain internal control. A good system of internal control provides for adequate segregation of duties so no one individual handles a transaction from inception to completion. In order to maintain proper internal control, duties should be segregated so the authorization, custody and recording of transactions are not under control of the same employee. This segregation of duties helps prevent losses from employee error or dishonesty and maximizes the accuracy of the Organizations financial statements. Condition - Various duties that should be segregated for each transaction including authorization, custody and recording are not each properly performed by a different employee. Cause - The Organization has a limited number of employees; and therefore, procedures have not been designed to adequately segregate duties or provide compensating controls through additional oversight of transactions and processes. Potential Effect - Inadequate segregation of duties could adversely affect the Organization?s ability to prevent or detect and correct misstatements, errors or misappropriation on a timely basis by employees in the normal course of performing their assigned functions. Identification of Repeat Findings - We found the same condition existed in our prior year audit. Auditor?s Recommendation - Management should review its control procedures to obtain the maximum internal control possible under the circumstances, segregate duties to the extent possible with existing personnel and utilize alternative personnel to provide additional control through review of financial transactions and reports. Views of Responsible Officials and Planned Corrective Action - We are aware the condition and will review procedures to make changes when appropriate and cost effective. Auditor?s Conclusion - Response accepted.
Show full finding ▾Hide full finding ▴Segregation of Duties Criteria - Management is responsible for establishing and maintain internal control. A good system of internal control provides for adequate segregation of duties so no one individual handles a transaction from inception to completion. In order to maintain proper internal control, duties should be segregated so the authorization, custody and recording of transactions are not under control of the same employee. This segregation of duties helps prevent losses from employee error or dishonesty and maximizes the accuracy of the Organizations financial statements. Condition - Various duties that should be segregated for each transaction including authorization, custody and recording are not each properly performed by a different employee. Cause - The Organization has a limited number of employees; and therefore, procedures have not been designed to adequately segregate duties or provide compensating controls through additional oversight of transactions and processes. Potential Effect - Inadequate segregation of duties could adversely affect the Organization?s ability to prevent or detect and correct misstatements, errors or misappropriation on a timely basis by employees in the normal course of performing their assigned functions. Identification of Repeat Findings - We found the same condition existed in our prior year audit. Auditor?s Recommendation - Management should review its control procedures to obtain the maximum internal control possible under the circumstances, segregate duties to the extent possible with existing personnel and utilize alternative personnel to provide additional control through review of financial transactions and reports. Views of Responsible Officials and Planned Corrective Action - We are aware the condition and will review procedures to make changes when appropriate and cost effective. Auditor?s Conclusion - Response accepted.
As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible.
2018-001
FAC accepted this audit on February 22, 2019 — management decision was due August 22, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on February 5, 2018 — management decision was due August 5, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on January 22, 2017 — management decision was due July 22, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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