EIN: 460412265
UEI: MM1NJKU92Q99
Audited by: Bert Smith & Co
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 22, 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 November 22, 2026 (75 days from today).
What is a management decision? →In our testing of personnel costs charged to the grant, we identified the following control deficiency related to employment agreements. Signed employment agreements were not provided for two (2) employees. We were provided emails that documented the paid rate. The pay rate for one (1) did not agree to the employment agreement. Criteria: Under 200.403 costs charged to federal awards must be adequately supported with documentation. Cause: The Organization is not consistently following its processes for establishing employee agreements for all its employees. Effect: The use of employment agreements lessens the risk of miscommunications about roles and responsibilities. Context: We reviewed the payroll costs for eight employees whose payroll costs were charged to the grant during the year. Questioned Costs: $0. Recommendation: We recommend the Organization establish signed employment agreements with each employee.
Show full finding ▾Hide full finding ▴Condition: In our testing of personnel costs charged to the grant, we identified the following control deficiency related to employment agreements. Signed employment agreements were not provided for two (2) employees. We were provided emails that documented the paid rate. The pay rate for one (1) did not agree to the employment agreement. Criteria: Under 200.403 costs charged to federal awards must be adequately supported with documentation. Cause: The Organization is not consistently following its processes for establishing employee agreements for all its employees. Effect: The use of employment agreements lessens the risk of miscommunications about roles and responsibilities. Context: We reviewed the payroll costs for eight employees whose payroll costs were charged to the grant during the year. Questioned Costs: $0. Recommendation: We recommend the Organization establish signed employment agreements with each employee.
All employment agreements are currently in compliance and will be regularly reviewed by the Organization for completeness.
2023-003
The Organization charged indirect costs to the grant that exceeded the maximum allowed amount under the grant. The excess indirect cost charged to the grant was $24,838. Criteria: Recipients and subrecipients that do not have a current Federal negotiated indirect cost rate (including provisional rate) may elect to charge a de minimis rate of up to 10 percent of modified total direct costs (MTDC). Cause: The Organization charged indirect costs based on the rate in the grant award agreement. Effect: The costs are unallowable under the grant. Context: The total amount of indirect costs charged to the grant was $88,155. Questioned Costs: $24,838. Recommendation: We also recommend the Organization charge the 10 percent de minimis indirect cost rate to the grant until a provisional indirect cost rate is received from the federal government
Show full finding ▾Hide full finding ▴Condition: The Organization charged indirect costs to the grant that exceeded the maximum allowed amount under the grant. The excess indirect cost charged to the grant was $24,838. Criteria: Recipients and subrecipients that do not have a current Federal negotiated indirect cost rate (including provisional rate) may elect to charge a de minimis rate of up to 10 percent of modified total direct costs (MTDC). Cause: The Organization charged indirect costs based on the rate in the grant award agreement. Effect: The costs are unallowable under the grant. Context: The total amount of indirect costs charged to the grant was $88,155. Questioned Costs: $24,838. Recommendation: We also recommend the Organization charge the 10 percent de minimis indirect cost rate to the grant until a provisional indirect cost rate is received from the federal government
The Organization reduced the indirect rate charged to the grant to the de minimis 10% during 2024.
2023-004
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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