EIN: 431346617
UEI: NV5PWJHN84B6
Audited by: Schmersahl Treloar & Co.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 30, 2026 (158 days ago).
What is a management decision? →During audit testing of compliance and internal control over compliance, it was discovered funds were drawn down several times based on estimated bi-monthly expenses. Additionally, drawdown requests were not properly reviewed and approved by appropriate personnel. Cause: Due to staff turnover and timing constraints, the Organization utilized reasonable estimates rather than exact amounts for drawdown requests. Additionally, review and approval procedures related to drawdown requests were not being consistently performed. Effect: The estimated drawdown of funds could be different than actual expenditures incurred for the period, leading to costs being reimbursed prior to costs being incurred. As of December 31, 2024, all funds drawn were for expenses incurred prior to December 31, 2024. Additionally, the inconsistent application of internal controls could result in reimbursement of costs that were not incurred prior to drawdown. Questioned costs: No questioned costs were identified. Context: During audit testing of the Organization’s compliance and internal controls over compliance related to cash management, it was discovered the Organization at times utilized reasonable estimates rather than exact amounts for drawdown requests. Additionally, there was no review and approval of drawdown requests by appropriate personnel after February 2024, due to staff turnover. The audit team did not identify any questioned costs and concluded that the control failure was not indicative of fraud or illegal activities. Due to the compliance finding and lack of control, the audit team concluded the finding to be a significant deficiency in compliance and internal control over compliance. Recommendation: We recommend the Organization implement procedures to monitor drawdowns of funds so that funds are only requested when approved and documented reimbursable expenses have been incurred. Additionally, we recommend that management establish and enforce documented review and approval procedures of all drawdown requests. View of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Compliance and Internal Control over Compliance Criteria: Related to cash management, when entities are funded on a reimbursement basis, program costs must be incurred before the drawdown is requested according to CFR section 200.305. Nonprofits should document the basis, or calculation, used for each drawdown request to show that the amount requested matches the expenses incurred for the period. Additionally, CFR section 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal awards that provides reasonable assurance that the Federal expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Drawdown requests should be reviewed and approved by appropriate personnel prior to submission by reviewing supporting documents to ensure amounts have been incurred.Condition: During audit testing of compliance and internal control over compliance, it was discovered funds were drawn down several times based on estimated bi-monthly expenses. Additionally, drawdown requests were not properly reviewed and approved by appropriate personnel. Cause: Due to staff turnover and timing constraints, the Organization utilized reasonable estimates rather than exact amounts for drawdown requests. Additionally, review and approval procedures related to drawdown requests were not being consistently performed. Effect: The estimated drawdown of funds could be different than actual expenditures incurred for the period, leading to costs being reimbursed prior to costs being incurred. As of December 31, 2024, all funds drawn were for expenses incurred prior to December 31, 2024. Additionally, the inconsistent application of internal controls could result in reimbursement of costs that were not incurred prior to drawdown. Questioned costs: No questioned costs were identified. Context: During audit testing of the Organization’s compliance and internal controls over compliance related to cash management, it was discovered the Organization at times utilized reasonable estimates rather than exact amounts for drawdown requests. Additionally, there was no review and approval of drawdown requests by appropriate personnel after February 2024, due to staff turnover. The audit team did not identify any questioned costs and concluded that the control failure was not indicative of fraud or illegal activities. Due to the compliance finding and lack of control, the audit team concluded the finding to be a significant deficiency in compliance and internal control over compliance. Recommendation: We recommend the Organization implement procedures to monitor drawdowns of funds so that funds are only requested when approved and documented reimbursable expenses have been incurred. Additionally, we recommend that management establish and enforce documented review and approval procedures of all drawdown requests. View of responsible officials: There is no disagreement with the audit finding.
Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Management response to 2024-001: In response to the auditors’ recommendation, management has addressed this deficiency by assigning appropriate personnel to properly track and monitor drawdown requests to ensure the costs requested for reimbursement have been incurred, are complete and accurate, and in line with Federal award requirements. Additionally, management has implemented specific procedures for review and approval of all drawdown requests.
During audit testing of internal controls over compliance, it was discovered review and approval procedures were not being consistently performed related to Federal reporting and drawdown requests for payment of indirect costs (allowable costs).Cause: Due to staff turnover and timing constraints, review and approval procedures related to Federal reporting and drawdown requests for indirect costs (allowable costs) were not being consistently performed. Effect: The control failure could result in inaccurate Federal reporting and questioned costs related to payment of indirect costs. Questioned costs: No questioned costs were identified.Context: During audit testing of the Organization’s internal controls over reporting and indirect cost rate (allowable costs), it was discovered there was inconsistent review and approval of Federal reporting and inconsistent review and approval of drawdown requests for indirect costs. The audit team did not identify any questioned costs and concluded that the control failure was not indicative of fraud or illegal activities. Due to the lack of control, the audit team concluded the control failure was a significant deficiency in internal control over compliance. Recommendation: We recommend that management establish and enforce review and approval procedures related to all Federal reporting and indirect cost rate drawdown requests. View of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: CFR section 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal awards that provides reasonable assurance that the Federal expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Required reports should be reviewed and approved by appropriate personnel for completeness and accuracy, including comparing source documentation and any reconciliations between source data to final reporting. Additionally, appropriate personnel should review and approve the application of the indirect cost rate prior to each drawdown request. Condition: During audit testing of internal controls over compliance, it was discovered review and approval procedures were not being consistently performed related to Federal reporting and drawdown requests for payment of indirect costs (allowable costs).Cause: Due to staff turnover and timing constraints, review and approval procedures related to Federal reporting and drawdown requests for indirect costs (allowable costs) were not being consistently performed. Effect: The control failure could result in inaccurate Federal reporting and questioned costs related to payment of indirect costs. Questioned costs: No questioned costs were identified.Context: During audit testing of the Organization’s internal controls over reporting and indirect cost rate (allowable costs), it was discovered there was inconsistent review and approval of Federal reporting and inconsistent review and approval of drawdown requests for indirect costs. The audit team did not identify any questioned costs and concluded that the control failure was not indicative of fraud or illegal activities. Due to the lack of control, the audit team concluded the control failure was a significant deficiency in internal control over compliance. Recommendation: We recommend that management establish and enforce review and approval procedures related to all Federal reporting and indirect cost rate drawdown requests. View of responsible officials: There is no disagreement with the audit finding.
Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Management response to 2024-002: In response to the auditors’ recommendation, management has addressed this deficiency by assigning appropriate personnel to review and approve all Federal reporting before submission. Additionally, management has implemented specific procedures for review and approval of drawdown requests, which include reviewing the indirect cost rate applied in all drawdown requests.
FAC accepted this audit on September 24, 2024 — management decision was due March 24, 2025.
FAC accepted this audit on September 24, 2023 — management decision was due March 24, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
The Organization did not obtain adequate documentation for background and criminal record checks. Questioned costs: Unknown. Context: During follow up audit testing of the Organization?s compliance and internal controls over allowable costs and activities allowed, it was discovered documentation for nine out of the ten samples selected for background and criminal record checks were not obtained. Additionally, there was no review and approval of the process for obtaining background and criminal record checks by appropriate personnel. Due to the lack of background and criminal record checks obtained and the lack of control over background and criminal record checks, the audit team concluded that the finding was a significant deficiency over compliance and internal control over compliance. Cause: Background and criminal record checks were not obtained for documentation. Effect: The control failure could result in questioned costs and Federal reimbursement of non- compliant expenditures. Recommendation: Management should implement procedures to ensure that background and criminal record checks are obtained, reviewed, and retained for documentation before employees begin work on the TANF program. It is recommended that management establish and enforce review and approval procedures for background and criminal record checks as related to the TANF program. View of responsible officials: There is no disagreement with the audit finding. Status: For fiscal year 2021, the Organization did not obtain adequate documentation for background and criminal record checks. This finding is considered ongoing. However, as of the financial statement issue date of September 30, 2022, the Organization has diligently been working on obtaining the required background and criminal record checks on all employees, that either director or indirectly work on the TANF program.
Show full finding ▾Hide full finding ▴2021-001 Federal agency: U.S. Department of Health and Human Services Pass-through entity: Missouri Department of Social Services Federal program title: Temporary Assistance for Needy Families (TANF) CFDA Number: 93.558 Award Period: January 1, 2021 ? December 31, 2021; follow up comment from 2020 Type of Finding: Significant Deficiency in Compliance and Internal Control over Compliance Criteria: In accordance with the related pass-through contract, background and criminal record checks are required for employees working on the TANF program. Additionally, CFR section 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal awards that provides reasonable assurance that the Federal expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Condition: The Organization did not obtain adequate documentation for background and criminal record checks. Questioned costs: Unknown. Context: During follow up audit testing of the Organization?s compliance and internal controls over allowable costs and activities allowed, it was discovered documentation for nine out of the ten samples selected for background and criminal record checks were not obtained. Additionally, there was no review and approval of the process for obtaining background and criminal record checks by appropriate personnel. Due to the lack of background and criminal record checks obtained and the lack of control over background and criminal record checks, the audit team concluded that the finding was a significant deficiency over compliance and internal control over compliance. Cause: Background and criminal record checks were not obtained for documentation. Effect: The control failure could result in questioned costs and Federal reimbursement of non- compliant expenditures. Recommendation: Management should implement procedures to ensure that background and criminal record checks are obtained, reviewed, and retained for documentation before employees begin work on the TANF program. It is recommended that management establish and enforce review and approval procedures for background and criminal record checks as related to the TANF program. View of responsible officials: There is no disagreement with the audit finding. Status: For fiscal year 2021, the Organization did not obtain adequate documentation for background and criminal record checks. This finding is considered ongoing. However, as of the financial statement issue date of September 30, 2022, the Organization has diligently been working on obtaining the required background and criminal record checks on all employees, that either director or indirectly work on the TANF program.
Findings ? Federal Award Findings and Questioned Costs Federal agency: U.S. Department of Health and Human Services Pass-through entity: Missouri Department of Social Services Federal program title: Temporary Assistance for Needy Families (TANF) CFDA Number: 93.558 Award Period: January 1, 2021 ? December 31, 2021; follow up comment from 2020 Management response to 2021-001: In response to the auditors? recommendation, management has addressed this deficiency by implementing specific procedures and assigning appropriate personnel to obtain, review and document background and criminal record checks in advance of employees working on the TANF program. Name of contact person responsible for overall corrective action: Darryl Grimes, CEO Name of contact person assigned to corrective action: Jacqueline Bland, VP of Human Resources Planned completion date for corrective action plan: Fiscal year 2022 If the U.S. Department of Health ns regarding this plan, please call Darryl Grimes at 314-367-3440.
2020-001
FAC accepted this audit on August 8, 2021 — management decision was due February 8, 2022.
The Organization did not maintain adequate documentation for background and criminal record checks. Questioned costs: Unknown. Context: During audit testing of the Organization's compliance and internal controls over allowable costs and activities allowed, it was discovered documentation for four out of the six samples selected for background and criminal record checks could not be located. Additionally, there was no review and approval of the process for obtaining background and criminal record checks by appropriate personnel. Due to the lack of background and criminal record checks found and the lack of control over background and criminal record checks, the audit team concluded that the finding was a significant deficiency over compliance and internal control over compliance. Cause: Background and criminal record checks were not retained for documentation. Effect: The control failure could result in questioned costs and Federal reimbursement of noncompliant expenditures. Recommendation: Management should implement procedures to ensure that background and criminal record checks are obtained, reviewed, and retained for documentation before employees begin work on the T ANF program. It is recommended that management establish and enforce review and approval procedures for background and criminal record checks as related to the T ANF program. View of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Depaiiment of Health and Human Services Pass-through entity: Missouri Department of Social Services Federal program title: Temporary Assistance for Needy Families (TANF) CFDA Number: 93.558 Award Period: January 1, 2020 - December 31, 2020 Type of Finding: Significant Deficiency in Compliance and Internal Control over Compliance Criteria: In accordance with the related pass-through contract, background and criminal record checks are required for employees working on the T ANF program. Additionally, CFR section 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal control over the Federal awards that provides reasonable assurance that the Federal expenditures are in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Condition: The Organization did not maintain adequate documentation for background and criminal record checks. Questioned costs: Unknown. Context: During audit testing of the Organization's compliance and internal controls over allowable costs and activities allowed, it was discovered documentation for four out of the six samples selected for background and criminal record checks could not be located. Additionally, there was no review and approval of the process for obtaining background and criminal record checks by appropriate personnel. Due to the lack of background and criminal record checks found and the lack of control over background and criminal record checks, the audit team concluded that the finding was a significant deficiency over compliance and internal control over compliance. Cause: Background and criminal record checks were not retained for documentation. Effect: The control failure could result in questioned costs and Federal reimbursement of noncompliant expenditures. Recommendation: Management should implement procedures to ensure that background and criminal record checks are obtained, reviewed, and retained for documentation before employees begin work on the T ANF program. It is recommended that management establish and enforce review and approval procedures for background and criminal record checks as related to the T ANF program. View of responsible officials: There is no disagreement with the audit finding.
Findings - Federal Award Findings and Questioned Costs Federal agency: U.S. Department of Health and Human Services Pass-through entity: Missouri Department of Social Services Federal program title: Temporary Assistance for Needy Families (TANF) CFDA Number: 93.558 A ward Period: January 1, 2020 - December 31 , 2020 Management response to 2020-001: In response to the auditors' recommendation, management has addressed this deficiency by implementing specific procedures and assigning appropriate personnel to obtain, review and document background and criminal record checks in advance of employees working on the T ANF program. Name of contact person responsible for overall corrective action: Darryl Grimes, Interim CEO Name of contact person assigned to corrective action: Jacqueline Bland, VP of Human Resources Planned completion date for corrective action plan: Fiscal year 2021 If the U.S. Depm1ment of Health and Human Services has questions regarding this plan, please call Dan-yl Grimes at 314-367-3440. (
FAC accepted this audit on September 23, 2020 — management decision was due March 23, 2021.
FAC accepted this audit on July 31, 2019 — management decision was due January 31, 2020.
FAC accepted this audit on July 19, 2018 — management decision was due January 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
FAC accepted this audit on July 20, 2017 — management decision was due January 20, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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