EIN: 470944920
UEI: LPRERWMUK3K3
Audited by: The Adams Group, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 9, 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 March 9, 2027 (174 days from today).
What is a management decision? →The organization requested reimbursement for a prepayment to a third party for services to be provided in 2026, outside of the period of performance. Context: In our review of 40 nonpayroll disbursements we noted one instance where the organization allocated expenses to the major program and were reimbursed by the awarding agency for costs that were not incurred within the period of performance. Questioned Costs: $14,300 Effect: Unallowable costs of $14,300 were charged to the major program. Repeat Finding: This is not a repeat finding Recommendation: We recommend that the organization implement a process to review all invoices to determine when the expense will be incurred to ensure that only costs incurred within the period of availability are charged to the major program. Views of responsible officials: Management disagrees with the finding. Management charged the audit cost to the award that received the benefit of the audit services because management determined that award to be the appropriate cost objective. The audit was required because of the financial activity conducted under the completed ACF award. The audit tested costs incurred, funds drawn, financial reporting, internal control, and compliance obligations arising from that award. Management does not believe the cost provided a programmatic or administrative benefit to a later federal award. Charging the cost to a subsequent award solely because the audit work or payment occurred after the award end date would have resulted in a different federal award, and potentially a different federal agency, bearing the cost of audit procedures performed on activity attributable to the completed ACF award. Auditors’ response to views of responsible officials: We have considered management’s response and acknowledge management’s position that the audit services related to activity under the completed ACF award. However, our finding is based on the period-of-performance requirement in 2 CFR 200.403, which provides that, except for allowable closeout costs incurred and liquidated within the required closeout reporting period, costs must be incurred during the approved budget period of the federal award. The cost identified in the finding represented a prepayment to a third party for services to be provided in 2026, which was outside the award’s period of performance of October 1, 2024 through September 30, 2025. Accordingly, we continue to believe the cost was not incurred within the approved budget period and was not allowable to the award. Therefore, the finding and questioned costs of $14,300 remain unchanged.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants CFDA Number 93.086 Award Period: October 1, 2024 through September 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations 2 CFR 200.403, states, "Closeout costs may be incurred until the due date of the final report(s). If incurred, these costs must be liquidated prior to the due date of the final report(s) and charged to the final budget period of the award unless otherwise specified by the Federal agency. All other costs must be incurred during the approved budget period.” Condition: The organization requested reimbursement for a prepayment to a third party for services to be provided in 2026, outside of the period of performance. Context: In our review of 40 nonpayroll disbursements we noted one instance where the organization allocated expenses to the major program and were reimbursed by the awarding agency for costs that were not incurred within the period of performance. Questioned Costs: $14,300 Effect: Unallowable costs of $14,300 were charged to the major program. Repeat Finding: This is not a repeat finding Recommendation: We recommend that the organization implement a process to review all invoices to determine when the expense will be incurred to ensure that only costs incurred within the period of availability are charged to the major program. Views of responsible officials: Management disagrees with the finding. Management charged the audit cost to the award that received the benefit of the audit services because management determined that award to be the appropriate cost objective. The audit was required because of the financial activity conducted under the completed ACF award. The audit tested costs incurred, funds drawn, financial reporting, internal control, and compliance obligations arising from that award. Management does not believe the cost provided a programmatic or administrative benefit to a later federal award. Charging the cost to a subsequent award solely because the audit work or payment occurred after the award end date would have resulted in a different federal award, and potentially a different federal agency, bearing the cost of audit procedures performed on activity attributable to the completed ACF award. Auditors’ response to views of responsible officials: We have considered management’s response and acknowledge management’s position that the audit services related to activity under the completed ACF award. However, our finding is based on the period-of-performance requirement in 2 CFR 200.403, which provides that, except for allowable closeout costs incurred and liquidated within the required closeout reporting period, costs must be incurred during the approved budget period of the federal award. The cost identified in the finding represented a prepayment to a third party for services to be provided in 2026, which was outside the award’s period of performance of October 1, 2024 through September 30, 2025. Accordingly, we continue to believe the cost was not incurred within the approved budget period and was not allowable to the award. Therefore, the finding and questioned costs of $14,300 remain unchanged.
Management appreciates the opportunity to respond to Finding 2025-001. The questioned cost relates to payment for CRE’s federally required financial audit for the year ended December 31, 2025. The costs of the audit were in fact liquidated by virtue of an audit engagement letter received. The audit procedures addressed financial activity, finalyear expenditures, financial reporting, internal control, and compliance requirements associated with the five-year ACF award that concluded in 2025. The payment was not intended to support future program operations, future service delivery, or activities to be performed under a subsequent award period. Management respectfully requests that ACF evaluate the questioned cost based on the purpose of the expenditure, the benefit received by the federal award, and the documentation supporting the transaction. The audit was required because of the financial activity conducted under the completed ACF award. The audit tested costs incurred, funds drawn, financial reporting, internal control, and compliance obligations arising from that award. Management does not believe the cost provided a programmatic or administrative benefit to a later federal award. CRE charged the audit cost to the award that received the benefit of the audit services because management determined that award to be the appropriate cost objective. Charging the cost to a subsequent award solely because the audit work or payment occurred after the award end date would have resulted in a different federal award, and potentially a different federal agency, bearing the cost of audit procedures performed on activity attributable to the completed ACF award. Management acknowledges that the period-of-performance requirements are an important compliance consideration and does not assert that the allocation rationale alone overrides those requirements. However, management believes the facts and circumstances distinguish this transaction from an advance payment or prepayment for future program services. The audit was completed, the amount was supported by documentation, the cost was not charged to another federal award, and the Federal Government received the intended financial oversight and compliance benefit associated with the completed award. Accordingly, management respectfully requests that ACF consider allowing the portion of the audit cost that is reasonably attributable to the completed ACF award. If ACF determines that a portion of the cost is not allowable based on the period of performance, management requests that the final determination clearly distinguish any disallowance based on timing from the allowability, reasonableness, allocability, and documentation of the audit service itself. Management also requests that the final finding accurately describe the nature of the questioned cost as a federally required financial audit of activity for the year ended December 31, 2025. The current characterization of the payment as a prepayment to a third party for services to be provided in 2026 does not fully describe the purpose of the expenditure and may imply that the payment supported 2026 program activity, which management believes is inconsistent with the underlying purpose and benefit of the audit services. CRE has procedures to review both the period in which contracted services are performed and the award that receives the benefit of those services. As a corrective action, for future grants approaching expiration, CRE will obtain written guidance from the awarding agency before charging audit, closeout, or other post-award professional service costs to an expiring award. CRE will also document the basis for any allocation decision, including the applicable award, period of performance, benefit received, and supporting documentation retained for audit review.
FAC accepted this audit on June 10, 2025 — management decision was due December 10, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
During our testing, we noted instances of salary expense being over-allocated to the grant.
Show full finding ▾Hide full finding ▴During our testing, we noted instances of salary expense being over-allocated to the grant.
The Center for Relationship Education has implemented a process for each pay period to allocate a percentage to any overtime hours. All OT hours will then be averaged into the total hours, to ensure the Grant(s) are never being billed more hours than paid for within the salary of an employee.
2021-001
During our testing, we noted one instance of a downpayment on the meal costs for a private celebration being charged to the major program.
Show full finding ▾Hide full finding ▴During our testing, we noted one instance of a downpayment on the meal costs for a private celebration being charged to the major program.
The Center for Relationship Education has implemented a two-part review process to ensure all costs are allowable. Upon submission of expenses, the Vice President of Operations reviews each expense and allocation to ensure they are allowable. After approval by the Vice President, the Financial Manager also individually verifies each transaction before final processing and request for reimbursement.
FAC accepted this audit on September 18, 2022 — management decision was due March 18, 2023.
During our testing, we noted instances of salary expense being over-allocated to the grant.
Show full finding ▾Hide full finding ▴During our testing, we noted instances of salary expense being over-allocated to the grant.
The Center for Relationship Education has implemented a process for each pay period to allocate a percentage to any overtime hours. All OT hours will then be averaged into the total hours, to ensure the Grant(s) are never being billed more hours than paid for within the salary of an employee.
During our testing, we noted that the Center for Relationship Education?s procurement policy did not address all of the identified requirements in 2 CFR 200.318 through 200.326.
Show full finding ▾Hide full finding ▴During our testing, we noted that the Center for Relationship Education?s procurement policy did not address all of the identified requirements in 2 CFR 200.318 through 200.326.
The Center for Relationship Education has implemented an additional step in the bid review process wherein all contractors/subcontractors indicated on a bid will be searched for suspension and debarment SAM.gov with results printed and kept on file. This step will be performed on all bids, whether federally funded or not to eliminate potential future risks. Only bids where all contractors and subcontractors that are not suspended or debarred will be considered for bid awards.
FAC accepted this audit on June 14, 2021 — management decision was due December 14, 2021.
FAC accepted this audit on July 28, 2020 — management decision was due January 28, 2021.
FAC accepted this audit on May 15, 2019 — management decision was due November 15, 2019.
FAC accepted this audit on June 10, 2018 — management decision was due December 10, 2018.
FAC accepted this audit on April 25, 2017 — management decision was due October 25, 2017.
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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