EIN: 474391083
UEI: L6AXPAJZ3HR4
Audit also covers EIN: 351341204
Audited by: Forvis Mazars, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 September 6, 2026 (8 days from today).
What is a management decision? →The Organization identified two tenants whose rent amounts used in the rental assistance calculations did not agree with the executed lease agreements, resulting in incorrect reimbursement under the grant. Cause: The Organization did not consistently follow its established internal control policies and procedures designed to ensure that tenant rent amounts agreed to the rental assistance calculations. Effect or Potential Effect: There is a risk of overstating expenditures to the program, resulting in actual and/or potential questioned costs. Questioned Costs: $540 Context: During testing of rent reasonableness determinations, incorrect rent amounts for two of fifteen tenants were used in calculating the grant drawdown, resulting in an overstatement of rental assistance charged to the grant. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that an individual with sufficient knowledge of the federal program perform a detailed review of rental assistance calculations for each lease. Additionally, management should consider implementing an additional level of review prior to final submission to the federal government. Views of Responsible Officials and Planned Corrective Actions: Management has corrected the rental assistance payments in the system to prevent further errors and will reduce future drawdowns for the two affected tenants to make the federal government whole.
Show full finding ▾Hide full finding ▴2025-001 Information on the Federal Program: Assistance Listing Number 14.267; Continuum of Care Program; Department of Housing and Urban Development Criteria Or Specific Requirement: Activities Allowed/Unallowed and Cost Principles: As stated in 45 CFR §75.303, the non-federal entity (i.e., the Organization) 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 terms and conditions of the federal award. Condition: The Organization identified two tenants whose rent amounts used in the rental assistance calculations did not agree with the executed lease agreements, resulting in incorrect reimbursement under the grant. Cause: The Organization did not consistently follow its established internal control policies and procedures designed to ensure that tenant rent amounts agreed to the rental assistance calculations. Effect or Potential Effect: There is a risk of overstating expenditures to the program, resulting in actual and/or potential questioned costs. Questioned Costs: $540 Context: During testing of rent reasonableness determinations, incorrect rent amounts for two of fifteen tenants were used in calculating the grant drawdown, resulting in an overstatement of rental assistance charged to the grant. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that an individual with sufficient knowledge of the federal program perform a detailed review of rental assistance calculations for each lease. Additionally, management should consider implementing an additional level of review prior to final submission to the federal government. Views of Responsible Officials and Planned Corrective Actions: Management has corrected the rental assistance payments in the system to prevent further errors and will reduce future drawdowns for the two affected tenants to make the federal government whole.
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2025-001: • Aspire Indiana Health continues to focus on reviews of the rental assistance calculation forms to make sure future issues are caught before submission • Aspire Indiana Health upon discovery of the errors corrected within the system and plan to reverse out the dollars received in future drawdowns for this program
FAC accepted this audit on November 11, 2024 — management decision was due May 11, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
FAC accepted this audit on November 8, 2022 — management decision was due May 8, 2023.
FAC accepted this audit on October 31, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on January 17, 2021 — management decision was due July 17, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
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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