EIN: 465408781
UEI: V1P8HKMBEHD5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 5, 2024. 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 May 5, 2025 (476 days ago).
What is a management decision? →During our review of the federal program, we determined that the Organization lacks internal controls over expenditures. Cause: The Organization does not have detection and prevention procedures. Effect: Without proper internal controls, the Organization cannot prevent or detect instances of noncompliance with grant requirements. Questioned Costs: $50,633 Recommendation: We recommend the organization adhere to the Uniform Guidance and establish internal controls to ensure proper authorization and approvals of expenditures. Management’s views and Corrective Action Plan: Management agrees with finding. See Corrective Action Plan on page 21.
Show full finding ▾Hide full finding ▴Activities Allowed or Unallowed & Allowable Costs/Cost Principles Federal Program: Child and Adult Care Food Program (ALN 10.558) Federal Agency: U.S. Department of Agriculture Federal Award Year: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our review of the federal program, we determined that the Organization lacks internal controls over expenditures. Cause: The Organization does not have detection and prevention procedures. Effect: Without proper internal controls, the Organization cannot prevent or detect instances of noncompliance with grant requirements. Questioned Costs: $50,633 Recommendation: We recommend the organization adhere to the Uniform Guidance and establish internal controls to ensure proper authorization and approvals of expenditures. Management’s views and Corrective Action Plan: Management agrees with finding. See Corrective Action Plan on page 21.
Significant Deficiency Federal Program: Child and Adult Care Food Program Federal Agency: U.S. Department of Agriculture Federal Award Year: 2023 Individual responsible for corrective action: Date corrective action will be implemented: Carmen Morales / Executive Director November 5, 2024 Response: In FY 2023, our organization experienced a major weakness in internal controls over expenditures for the Child and Adult Care Food Program, as highlighted in Finding 2023-001 of the recent financial audit. The audit found that our systems of internal control contained neither detection nor prevention elements. This raised doubts about whether we have adequate controls to prevent or detect instances of noncompliance with grant requirements. Our internal review has shown that the deficiency derives from weaknesses in our processes and systems, which failed to appropriately authorize or approve expenditures based on compliance with the Uniform Guidance. We realize the urgency in resolving this situation for proper management of federal awards under federal statutes, regulations and award terms. Corrective Action: To rectify the identified deficiency and align with the auditor's recommendation, our organization is implementing a comprehensive Corrective Action Plan. We have engaged a reputable CPA consulting firm specializing in internal controls and federal compliance. This firm will enter into a rigorous inspection of existing procedures to identify weaknesses and suggest improvements in prevention and help us greatly strengthen detection procedures. We recognize that skill upgrading and greater understanding of the task at hand among our staff, especially those with financial management or grant administration responsibilities are extremely important. Therefore, we will have special training sessions. These meetings will focus on the special demands of the Uniform Guidance and underline the importance of adhering to internal control measures. This applies to a full-scale review and improvement of the internal control over expenditures. This entails redefining the granting of authorization and approval procedures, as well as separating duties which must be met within the federal guidelines. It also involves installing checks and balances to ensure strict compliance with these guidelines. In view of the importance of adhering to standards for internal control, we promise to follow best practices as defined in the "Standards for Internal Control in the Federal Government" by the Comptroller General of the United States and the "Internal Control Integrated Framework" by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Determined as we are to constantly improve, our organization will use a systematic approach in order to monitor compliance with internal controls. Under this scheme, regular reporting and analysis is used to quickly find potential problems. It will be a transparent and all-inclusive monitoring process. Our organization knows just how important documentation is, and we will build a robust system in line with federally required documents. This system provides transparency and accountability in our financial management activities, taking another step toward compliance with requirements for responsible stewardship of federal funds. We will continue to co-operate closely with our CPA consulting firm and the auditing body until we can prove that there is significant progress in eliminating the large-scale deficiency. Thank you for your guidance. We will continue to improve our internal controls at the highest level possible so as to meet and exceed federal standards. This comprehensive Corrective Action Plan will be effective immediately.
2022-001
FAC accepted this audit on December 29, 2023 — management decision was due June 29, 2024.
During our review of the federal program, we determined that the Organization lacks internal controls over expenditures. Cause: The Organization does not have detection and prevention procedures. Effect: Without proper internal controls, the Organization cannot prevent or detect instances of noncompliance with grant requirements. Questioned Costs: $0 Recommendation: We recommend the organization adhere to the Uniform Guidance and establish internal controls to ensure proper authorization and approvals of expenditures. Management’s views and Corrective Action Plan: Management agrees with finding. See Corrective Action Plan at page 20.
Show full finding ▾Hide full finding ▴Significant Deficiency Federal Program: Summer Food Service Program for Children (ALN 10.559) Federal Agency: U.S. Department of Agriculture Federal Award Year: 2022 Criteria: Under the Uniform Guidance, nonfederal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our review of the federal program, we determined that the Organization lacks internal controls over expenditures. Cause: The Organization does not have detection and prevention procedures. Effect: Without proper internal controls, the Organization cannot prevent or detect instances of noncompliance with grant requirements. Questioned Costs: $0 Recommendation: We recommend the organization adhere to the Uniform Guidance and establish internal controls to ensure proper authorization and approvals of expenditures. Management’s views and Corrective Action Plan: Management agrees with finding. See Corrective Action Plan at page 20.
Significant Deficiency Federal Program: Summer Food Service Program for Children Federal Agency: U.S. Department of Agriculture Federal Award Year: 2022 Individual responsible for corrective action: Date corrective action will be implemented: Nadia Martinez / Executive Director December 29, 2023 Response: In FY 2022, our organization experienced a major weakness in internal controls over expenditures for the Food Service Program for Children, as highlighted in Finding 2022-001 of the recent financial audit. The audit found that our systems of internal control contained neither detection nor prevention elements. This raised doubts about whether we have adequate controls to prevent or detect instances of noncompliance with grant requirements. Our internal review has shown that the deficiency derives from weaknesses in our processes and systems, which failed to appropriately authorize or approve expenditures based on compliance with the Uniform Guidance. We realize the urgency in resolving this situation for proper management of federal awards under federal statutes, regulations and award terms. Corrective Action: To rectify the identified deficiency and align with the auditor's recommendation, our organization is implementing a comprehensive Corrective Action Plan. We have engaged a reputable CPA consulting firm specializing in internal controls and federal compliance. This firm will enter into a rigorous inspection of existing procedures to identify weaknesses and suggest improvements in prevention and help us greatly strengthen detection procedures. We recognize that skill upgrading and greater understanding of the task at hand among our staff, especially those with financial management or grant administration responsibilities are extremely important. Therefore, we will have special training sessions. These meetings will focus on the special demands of the Uniform Guidance and underline the importance of adhering to internal control measures. This applies to a full-scale review and improvement of the internal control over expenditures. This entails redefining the granting of authorization and approval procedures, as well as separating duties which must be met within the federal guidelines. It also involves installing checks and balances to ensure strict compliance with these guidelines. In view of the importance of adhering to standards for internal control, we promise to follow best practices as defined in the "Standards for Internal Control in the Federal Government" by the Comptroller General of the United States and the "Internal Control Integrated Framework" by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Determined as we are to constantly improve, our organization will use a systematic approach in order to monitor compliance with internal controls. Under this scheme, regular reporting and analysis is used to quickly find potential problems. It will be a transparent and all-inclusive monitoring process. Our organization knows just how important documentation is, and we will build a robust system in line with federally required documents. This system provides transparency and accountability in our financial management activities, taking another step toward compliance with requirements for responsible stewardship of federal funds. We will continue to co-operate closely with our CPA consulting firm and the auditing body until we can prove that there is significant progress in eliminating the large-scale deficiency. Thank you for your guidance. We will continue to improve our internal controls at the highest level possible so as to meet and exceed federal standards. This comprehensive Corrective Action Plan will be effective immediately.
FAC accepted this audit on September 28, 2018 — management decision was due March 28, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.