EIN: 431069741
UEI: N6GKKGTGJ1C7
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2022. 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 March 26, 2023, which was (1243 days ago).
What is a management decision? →Finding number: 2021-003 Review of Performance and Financial Reporting AL number: 93.550 AL title: Transitional Living Program Federal award identification number and year: 90Y02323-02 Name of federal agency: U.S. Department of Health and Human Services Name of pass-through entity: Not Applicable Repeat finding: Yes Criteria: Epworth Children & Family Services is responsible for implementing and documenting controls over grant reporting Condition: Evidence of control and/or documentation of control related to reporting oversight was not found. We noted a lack of review of performance reporting and financial reporting for 5 of the 7 reports tested. Cause: The Organization did not implement a control to monitor or document oversight of grant reporting. Possible effect: The lack of review may result in inaccurate grant reporting and the loss or return of funding. Questioned cost: None noted Recommendation: Implement a formal procedure that either segregates the report preparer from the report authorizer or documents a formal review of both performance and financial reporting by program management or executive management prior to submission to the grantee. This is a continued finding from the prior year. See finding 2020-002. Views of responsible officials: See Corrective Action Plan. _________________________________________________________
While management is always involved in the review of grant reports (both performance and financial reporting), Epworth has not historically had a formal process for documenting that review and approval. As noted above, Epworth has contracted with The Charity CFO, LLC (TCCFO) to provide financial oversights and reporting services for the organization. TCCFO will coordinate with Epworth's accounting team and establish a process for formally reviewing and documenting the review of all financial and performance reports for federal grants.
2020-002
Finding number: 2021-004 Compliance over Federal Financial Reporting AL number: 93.550 AL title: Transitional Living Program Federal award identification number and year: 90Y02323-02 Name of federal agency: U.S. Department of Health and Human Services Name of pass-through entity: Not Applicable Repeat finding: No Criteria: Epworth Children & Family Services is responsible for submitting TLP grant reporting on or before 30 days after the period. Condition: Evidence of the timely submission of the December 31, 2021 Federal Financial Report was not found. We noted submission of the Federal Financial Report for the December 31, 2021 TLP grant was February 11, 2022. The submission date was not in compliance with the reporting requirements. Cause: The Organization did not implement a control to monitor or document oversight of grant reporting. Possible effect: The lack of review may result in noncompliance which could lead to loss of funding. Questioned cost: None noted Recommendation: Implement a formal control process to review the Federal Financial Report and ensure it is submitted in accordance with compliance requirements of the grant. Views of responsible officials: See Corrective Action Plan. _________________________________________________________
Generally speaking, Epworth has a track record of submitting grant-related reports in a timely manner. However, in the case described in this finding, the report deadline was late. Laura Wilson, Epworth's Chief Development Officer, is instituting a calendar of grant reporting deadlines that will be shared with all members of the accounting and program teams. This will ensure that all deadlines are communicated to avoid confusion and delays in submission.
Finding number: 2021-005 Internal Control to Review Adjustments to Grant Budget AL number: 93.550 AL title: Transitional Living Program Federal award identification number and year: 90Y02323-02 Name of federal agency: U.S. Department of Health and Human Services Name of pass-through entity: Not Applicable Repeat finding: No Criteria: Epworth Children & Family Services is responsible for maintaining a proper internal control system over the allocation of salaries of employees that work on the program funded by the grant. Condition: Documentation of an internal control formally reviewing the monthly allocation of salaries of the employees that work on the specific program funded through the grant did not exist. We noted a lack of documentation of a review of the employee payroll allocations that were applied to the grant. Cause: The Organization did not consistently implement a control to review the allocation of specific employee salaries that were applied to the grant. Possible effect: The lack of consistent monthly review and evaluation of salary allocations to the applicable grant could result in use of grant funding on employee salaries that are unrelated to the grant. Questioned cost: None noted Recommendation: Ensure an internal control is in place to consistently evaluate allocations of employee salaries to applicable grants. Views of responsible officials: See Corrective Action Plan. _______________________________________
The Transitional Living Program encountered a significant turnover in 2021, and consistent reviews of employee allocations related to that grant were not being performed in a timely manner. Laura Wilson, Epworth's Chief Development Officer, is preparing a master spreadsheet of employee allocations across all grants and departments. Once this is prepared, The Charity CFO, LLC (TCCFO), Epworth's contracted accounting provider, will review these allocations and input them into Sage Intacct. Sage Intacct is Epworth's new accounting systems, and it will allow Epworth to intuitively allocate employee compensation across grants and departments. The system will ensure that employee allocations are consistent and preview "double-dipping" from federal grants. TCCFO will also implement a process to re-evaluate employee allocations whenever an employee exits the organization, changes roles, or a new employee is hired. This evaluation will be conducted in conjunction with Epworth's accounting and program teams.
Finding number: 2021-006 Internal Control to Monitor Days of Services AL number: 93.550 AL title: Transitional Living Program Federal award identification number and year: 90Y02323-02 Name of federal agency: U.S. Department of Health and Human Services Name of pass-through entity: Not Applicable Repeat finding: Yes Criteria: Epworth Children & Family Services is responsible for maintaining a proper internal control system over a client's admittance and discharge to ensure they do not exceed the maximum allowable days of service as permitted by program compliance requirements. Condition: Documentation of control formally monitoring clients and their related length of stays to ensure they did not exceed maximum allowable days of service did not exist. Cause: We noted a lack of documentation of a review of a client's days of service in 3 out of 9 instances tested. The Organization did not consistently implement a control to monitor the number of days of services a client receives. Possible effect: The lack of a documented preventative review could result in clients exceeding the maximum allowable days of service resulting in excess grant expenses being utilized on the ineligible client. Questioned cost: None noted Recommendation: Implement a documentation procedure to provide evidence of review of clients and their number of days of services to ensure no clients exceed the maximum allowable days as noted in compliance requirements. Views of responsible officials: See Corrective Action Plan. 40
While we believe that Epworth remained in compliance with respect to its days of service for clients related to the Transitional Living Program, there was a failure to consistently review clients' days of service. April Elston, Epworth's Chief Operating Officer, will be establishing a process to ensure that program leadership reviews and documents the review of every client to ensure that their admittance and discharge is consistent with the grant's limits of days of service.
2020-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 31, 2022. 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 31, 2022, which was (1481 days ago).
What is a management decision? →DEPARTMENT OF HEALTH & HUMAN SERVICES Transitional Living Program?CFDA No. 93.550 2020-001 Internal Control Over Eligibility Criteria- Epworth Children & Family Services is responsible for maintaining a proper internal control system over a client?s administrative file record and initial eligibility determination. Condition- The preventative review of a client?s file and eligibility to be coded as an Independent or Transitional Living Program recipient upon intake was not documented. Context- We noted a formal process of review and approval (for eligibility/acceptance into the program) was not documented for 6 out of 6 instances. Cause- The Organization did not implement a formal control to document client eligibility/acceptance into the program. Effect- The lack of a documented preventative review could result in a client?s program eligibility not being reviewed which could lead to potential noncompliance. However, no instances of noncompliance were noted as the result of the lack of a documented review. Recommendation- Implement a formal control process to review the client?s file and eligibility upon intake to ensure they can be coded to the Independent or Transitional Living Program.
Views of responsible officials and planned corrective action for item 2020-001: Epworth will implement a formal review of client eligibility and acceptance into the program. This will be documented at weekly Admissions staff meetings; minutes will include the initials of the clients discussed at the meeting.
DEPARTMENT OF HEANT &HUMAN SERVICES TRANSITIONAL LIVING PROGRAM CFDA NO. 93.550 2020-002 Review of Performance and Financial Reporting Criteria- Epworth Children & Family Services is responsible for implementing and documenting controls over grant reporting. Condition- Evidence of control and/or documentation of control related to reporting oversight was not found. Context- We noted a lack of review of performance reporting for 1 of the 2 reports tested. Cause- Due to transition in staffing, the Organization did not implement a control to monitor or document oversight of grant reporting. Effect- The lack of review may result in inaccurate grant reporting and the loss or return of funding. Recommendation- Implement a formal procedure that either segregates the report preparer from the report authorizer or documents a formal review of both performance and financial reporting by program management or executive management prior to submission to the grantee.
Views of responsible officials and planned corrective action for item 2020-002: While Epworth Children & Family Services, Inc. program personnel do review all documents related to grant reporting, we are in agreement that there is not a formal procedure documenting the review of both performance and financial reporting prior to submission of information to grantees. Based upon this finding, Epworth?s Supportive Housing Program is immediately implementing additional oversight and a formal procedure to document the review of both performance and financial reporting prior to submission to the grantee. This additional procedure will help assure that grant reporting is timely and accurate.
2019-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 26, 2020. 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 26, 2021, which was (2032 days ago).
What is a management decision? →2019-002 Internal Control to Monitor Days of Services Criteria- Epworth Children & Family Services is responsible for maintaining a proper internal control system over a client?s admittance and discharge to ensure they do not exceed the maximum allowable days of service as permitted by program compliance requirements. Condition- Documentation of control formally monitoring clients and their related length of stays to ensure they did not exceed maximum allowable days of service did not exist. Context- We noted a lack of documentation of a review of a client?s days of service for 5 out of 5 instances. Cause- The Organization did not implement a control to monitor the number of days of services a client receives. Effect- The lack of a documented preventative review could result in clients exceeding the maximum allowable days of service resulting in excess grant expenses being utilized on the ineligible client. Recommendation- Implement a documentation procedure to provide evidence of review of clients and their number of days of services to ensure no clients exceed the maximum allowable days as noted in compliance requirements.
Views of responsible officials and planned corrective action for item 2019-002: Program management reviews client information and their number of days of services at weekly Admission staff meetings. While discussed, the review is not documented in meeting minutes. Going forward, management will include a listing of the clients reviewed for maximum allowable days of service in the meeting minutes. Program management will then sign off on their attendance at the meeting, confirming their review of the listing of clients.
2018-003
2019-003 Review and Reporting of Grant Expenses See finding 2019-001 under Financial Statements Audit. 2019-001 Review and Reporting of Grant Expenses Criteria- Epworth Children & Family Services is responsible for tracking expenses applied to the grant to allow for proper monitoring of grant utilization. Condition- Expenses attributed to grant clients and related services could not be segregated from overall program expenses. Context- We noted expenses attributed to grant clients and services performed could not be segregated to provide reporting for those expenses applied against the grant. Cause- The Organization does not track expenses by grant. Effect- Failure to track expenses by grant for cost reimbursable grants could result in inaccurate reporting and the use of grant funding on clients unrelated to the grant. Recommendation- Implement a formal procedure to track expenses by grant and evaluate actual expenses applied against the grant on a monthly basis. This is a continued finding from the prior year. See finding 2018-001.
Views of responsible officials and planned corrective action for item 2019-003: See management?s response for finding 2019-001 above. Views of responsible officials and planned corrective action for item 2019-001: While Epworth Children & Family Services, Inc. believes that we have properly monitored grant utilization, we are in agreement that there is no formal procedure to track expenses by grant in 2019. In 2020, Epworth?s accounting department has implemented additional procedures utilizing existing accounting software that will identify and track expenses by grant and allow Epworth to evaluate actual expenses applied against each grant on a monthly basis. This enhanced process will allow for precise tracking and reporting of all grant expenses.
2018-004
2019-004 Review of Performance and Financial Reporting Criteria- Epworth Children & Family Services is responsible for implementing and documenting controls over grant reporting. Condition- Control and/or documentation of control related to reporting oversight did not exist. Context- We noted a lack of review of performance reporting for 1 of the 2 reports tested and the lack of documentation of review of financial reporting for 2 of the 2 reports tested. Cause- Due to transition in staffing, the Organization did not implement a control to monitor or document oversight of grant reporting. Effect- The lack of review may result in inaccurate grant reporting and the loss or return of funding. Recommendation- Implement a formal procedure that either segregates the report preparer from the report authorizer or documents a formal review of both performance and financial reporting by program management or executive management prior to submission to the grantee.
Views of responsible officials and planned corrective action for item 2019-004: While Epworth Children & Family Services, Inc. program personnel do review all documents related to grant reporting, we are in agreement that there is not a formal procedure documenting the review of both performance and financial reporting prior to submission of information to grantees. Based upon this finding, Epworth?s Supportive Housing Program is immediately implementing additional oversight and a formal procedure to document the review of both performance and financial reporting prior to submission to the grantee. This additional procedure will help assure that grant reporting is timely and accurate.
2018-005
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 5, 2019. 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 December 5, 2019, which was (2450 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 30, 2018. 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 November 30, 2018, which was (2820 days ago).
What is a management decision? →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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