EIN: 510161670
UEI: NRBLZSXEMBE9
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 26, 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 26, 2026 (97 days from today).
What is a management decision? →The Organization did not obtain Board Treasurer approval on one general disbursement tested that was in excess of $50,000. Questioned Costs: None. Context: In our sample of 16 general disbursements, one check was in excess of $50,000, and did not obtain the Board Treasurer's approval. Cause: Internal controls and policies put into place by the organizations were not followed. Effect: General disbursements that are not monitored could result in expenses that are not for proper business purposes and inaccurately charged to the federal grant if the Organization is not following their controls and policies in place. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Organization review its policies and procedures during the check signing process to ensure all approvals are obtained as required by the Organization's internal control policy. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding. Action taken in response to finding: Accounting staff will review the policies, procedures, and workflow with grant-focused staff to ensure there is a common understanding across the organization. Name(s) of the contact person(s) responsible for corrective action plan: Matthew Biecker, CFO Planned completion date of corrective action plan: The corrective action plan detailed above is being implemented immediately.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Delivering Evidence-Led In Terventions in Arkansas to Advance Healthy Equity and Access in Diabetes Care (DELTA HEAD) Assistance Listing Number: 93.988 Pass-Through Agencies: N/A Pass-Through Numbers: N/A Award Periods: June 30, 2024 - June 29, 2025 and June 30, 2025 – June 29, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or Specific Requirement: Under allowable cost/cost principles, an organization in receipt of federal funding is required to have a system of controls in place to safeguard assets and ensure that only allowable costs are charged to federal programs. Costs are able to be supported by appropriate documentation, including approvals. Condition: The Organization did not obtain Board Treasurer approval on one general disbursement tested that was in excess of $50,000. Questioned Costs: None. Context: In our sample of 16 general disbursements, one check was in excess of $50,000, and did not obtain the Board Treasurer's approval. Cause: Internal controls and policies put into place by the organizations were not followed. Effect: General disbursements that are not monitored could result in expenses that are not for proper business purposes and inaccurately charged to the federal grant if the Organization is not following their controls and policies in place. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Organization review its policies and procedures during the check signing process to ensure all approvals are obtained as required by the Organization's internal control policy. Views of responsible officials and planned corrective action: There is no disagreement with the audit finding. Action taken in response to finding: Accounting staff will review the policies, procedures, and workflow with grant-focused staff to ensure there is a common understanding across the organization. Name(s) of the contact person(s) responsible for corrective action plan: Matthew Biecker, CFO Planned completion date of corrective action plan: The corrective action plan detailed above is being implemented immediately.
Delivering Evidence-Led inTerventions in Arkansas to Advance Healthy Equity and Access in Diabetes Care (DELTA AHEAD) Recommendation: We recommend the Organization review its policies and procedures during the check signing process to ensure all approvals are obtained as required by the Organization's internal control policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Accounting staff will review the policies, procedures, and workflow with ADCES and grant-focused staff to ensure there is a common understanding across the organization. Name of the contact person responsible for corrective action: Matthew Biecker, Chief Financial Officer Planned completion date for corrective action plan: Immediately
FAC accepted this audit on April 18, 2022 — management decision was due October 18, 2022.
The Organization did not obtain approval over full payroll registers prior to final payroll submission for the entire fiscal year. Questioned Costs: None. Context: In our sample of 4 payroll registers tested, all 4 payroll registers were not timely reviewed and approved prior to final payroll submission. Cause: Unknown. Effect: Payroll disbursements that are not monitored could result in errors within the payroll registers resulting in inaccurate employee data and payment. Repeat Finding: No, this is not a repeat finding. Recommendation: We recommend the Organization review its policies and procedures during payroll process, and ensure an individual, separate from the payroll preparer, is reviewing and approving the payroll register prior to final payroll submission. Views of Responsible Officials: There is no disagreement with this finding. Management?s Response and Corrective Action Plan: Paycor provides reports detailing information including but not limited to; salary, hours worked, deductions taken, personal data, funding requirements, etc. Prior to the bi-weekly payroll being processed and posted in Paycor, the VP, HR and Administration will be given a copy of the pre-post payroll journal for the current payroll, a copy of the post-payroll journal for the prior payroll for comparison and detail of any current payroll changes. After the VP, HR and Administration completes their review and if there are no corrections to be made, they will sign and date the pre-post payroll journal and return it to the Accounting Manager. If there are changes to be made, the VP, HR and Administration will inform the Accounting Manager of the changes to be made and after those changes are made, they will provide the VP, HR and Administration with an updated copy of the pre-post payroll journal for review and approval. It is then the responsibility of the Accounting Manager to process and post the payroll in Paycor and to transfer the payroll information into the general ledger via journal entries. Due to segregation of duties, the reviewer of the pre-post payroll journal cannot have administrative access to the payroll software, therefore the VP, HR and Administration will be the reviewer with the Controller serving as the backup. The HR, Diversity and Inclusion Manager shall have administrative access to the payroll software and serve as backup to the Accounting Manager for processing the bi-weekly payroll. Name of Person Responsible: Brad Neal, Chief Financial Officer Planned Completion Date: February 25, 2022
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Payroll Disbursement Approval Major Program: Scaling the National Diabetes Prevention Program in Underserved Areas CFDA Number: 93.261 Federal Agency: U.S. Department of Health and Human Services Pass-Through: None Grantor Number: 5 NU58DP006361-02-00, 5 NU58DP006361-03-00 Award Period: September 30, 2020 through September 29, 2021 and September 30, 2021 through September 29, 2022 Type of Finding: Significant deficiency in Internal Control over Financial Reporting. Significant deficiency in Internal Control over Compliance. Criteria: Under allowable cost/cost principles, an organization in receipt of federal funding is required to have a system of controls in place to safeguard assets and ensure that only allowable costs are charged to federal programs. Costs are also to be supported by appropriate documentation, including approvals. Condition: The Organization did not obtain approval over full payroll registers prior to final payroll submission for the entire fiscal year. Questioned Costs: None. Context: In our sample of 4 payroll registers tested, all 4 payroll registers were not timely reviewed and approved prior to final payroll submission. Cause: Unknown. Effect: Payroll disbursements that are not monitored could result in errors within the payroll registers resulting in inaccurate employee data and payment. Repeat Finding: No, this is not a repeat finding. Recommendation: We recommend the Organization review its policies and procedures during payroll process, and ensure an individual, separate from the payroll preparer, is reviewing and approving the payroll register prior to final payroll submission. Views of Responsible Officials: There is no disagreement with this finding. Management?s Response and Corrective Action Plan: Paycor provides reports detailing information including but not limited to; salary, hours worked, deductions taken, personal data, funding requirements, etc. Prior to the bi-weekly payroll being processed and posted in Paycor, the VP, HR and Administration will be given a copy of the pre-post payroll journal for the current payroll, a copy of the post-payroll journal for the prior payroll for comparison and detail of any current payroll changes. After the VP, HR and Administration completes their review and if there are no corrections to be made, they will sign and date the pre-post payroll journal and return it to the Accounting Manager. If there are changes to be made, the VP, HR and Administration will inform the Accounting Manager of the changes to be made and after those changes are made, they will provide the VP, HR and Administration with an updated copy of the pre-post payroll journal for review and approval. It is then the responsibility of the Accounting Manager to process and post the payroll in Paycor and to transfer the payroll information into the general ledger via journal entries. Due to segregation of duties, the reviewer of the pre-post payroll journal cannot have administrative access to the payroll software, therefore the VP, HR and Administration will be the reviewer with the Controller serving as the backup. The HR, Diversity and Inclusion Manager shall have administrative access to the payroll software and serve as backup to the Accounting Manager for processing the bi-weekly payroll. Name of Person Responsible: Brad Neal, Chief Financial Officer Planned Completion Date: February 25, 2022
DEPARTMENT OF HEALTH AND HUMAN SERVICES Association of Diabetes Care & Education Specialists and Association of Diabetes Care & Education Specialists Foundation (collectively, the Organization) respectfully submits the following corrective action plan for the year ended December 31, 2021. Audit period: January 1, 2021 ? December 31, 2021 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING? CONSOLIDATED FINANCIAL STATEMEMT AUDIT SIGNIFICANT DEFICIENCY 2021-001 Scaling the National Diabetes Prevention Program in Underserved Areas CFDA No. 93.261 Recommendation: We recommend the Association review its policies and procedures during payroll process, and ensure an individual, separate from the payroll preparer, is reviewing and approving the payroll register prior to final payroll submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Paycor provides reports detailing information including but not limited to; salary, hours worked, deductions taken, personal data, funding requirements, etc. Prior to the bi-weekly payroll being processed and posted in Paycor, the VP, HR and Administration will be given a copy of the pre-post payroll journal for the current payroll, a copy of the post-payroll journal for the prior payroll for comparison and detail of any current payroll changes. After the VP, HR and Administration completes their review and if there are no corrections to be made, they will sign and date the pre-post payroll journal and return it to the Accounting Manager. If there are changes to be made, the VP, HR and Administration will inform the Accounting Manager of the changes to be made and after those changes are made, they will provide the VP, HR and Administration with an updated copy of the pre-post payroll journal for review and approval. It is then the responsibility of the Accounting Manager to process and post the payroll in Paycor and to transfer the payroll information into the general ledger via journal entries. Due to segregation of duties, the reviewer of the pre-post payroll journal cannot have administrative access to the payroll software, therefore the VP, HR and Administration will be the reviewer with the Controller serving as the backup. The HR, Diversity and Inclusion Manager shall have administrative access to the payroll software and serve as backup to the Accounting Manager for processing the bi-weekly payroll. Name of the contact person responsible for corrective action: Brad Neal, Chief Financial Officer Planned completion date for corrective action plan: February 25, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY See 2021-001 above If there are any questions regarding this plan, please call Brad Neal, Chief Financial Officer, at 312-601-4877
FAC accepted this audit on April 21, 2020 — management decision was due October 21, 2020.
The Organization did not obtain two check signatures on one general disbursement tested that was in excess of $15,000. Questioned Costs: None. Context: In our sample of 40 disbursements tested, one check was in excess of $15,000, and did not obtain two check signatures. Cause: Unknown. Effect: General disbursements that are not monitored could result in expenses that are not for proper business purposes. Repeat Finding: No, this is not a repeat finding. Recommendation: We recommend the Organization review its policies and procedures during the check signing process, and ensure all checks are reviewed prior to them being mailed out to ensure they contain the appropriate number of signatures as required by the Organization's internal control policy. Views of Responsible Officials: There is no disagreement with this finding. Management?s Response and Corrective Action Plan: Management agrees with the recommendation and upon knowledge of this finding a review of the policies and procedures was completed and an additional step was added to the check signing process to ensure that all checks have the appropriate signatures. The Standard Operating Procedure was updated and this new control became effective immediately. Name of Person Responsible: Brad Neal, Chief Financial Officer Planned Completion Date: Immediately
Show full finding ▾Hide full finding ▴Major Program: Scaling the National Diabetes Prevention Program in Underserved Areas CFDA Number: 93.261 Federal Agency: U.S. Department of Health and Human Services Pass-Through: None Grantor Number: 5 NU58DP006361-02-00, 5 NU58DP006361-03-00 Award Period: September 30, 2018 through September 29, 2019 and September 30, 2019 through September 29, 2020 Type of Finding: Significant deficiency in Internal Control over Financial Reporting. Significant deficiency in Internal Control over Compliance. Criteria: Under allowable cost/cost principles, an organization in receipt of federal funding is required to have a system of controls in place to safeguard assets and ensure that only allowable costs are charged to federal programs. Costs are also to be supported by appropriate documentation, including approvals. Condition: The Organization did not obtain two check signatures on one general disbursement tested that was in excess of $15,000. Questioned Costs: None. Context: In our sample of 40 disbursements tested, one check was in excess of $15,000, and did not obtain two check signatures. Cause: Unknown. Effect: General disbursements that are not monitored could result in expenses that are not for proper business purposes. Repeat Finding: No, this is not a repeat finding. Recommendation: We recommend the Organization review its policies and procedures during the check signing process, and ensure all checks are reviewed prior to them being mailed out to ensure they contain the appropriate number of signatures as required by the Organization's internal control policy. Views of Responsible Officials: There is no disagreement with this finding. Management?s Response and Corrective Action Plan: Management agrees with the recommendation and upon knowledge of this finding a review of the policies and procedures was completed and an additional step was added to the check signing process to ensure that all checks have the appropriate signatures. The Standard Operating Procedure was updated and this new control became effective immediately. Name of Person Responsible: Brad Neal, Chief Financial Officer Planned Completion Date: Immediately
SIGNIFICANT DEFICIENCY 2019-001 Scaling the National Diabetes Prevention Program in Underserved Areas CFDA No. 93.261 Recommendation: We recommend the Association review its policies and procedures during the check signing process, and ensure all checks are reviewed prior to them being mailed out to ensure they contain the appropriate number of signatures as required by the Association's internal control policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the recommendation and upon knowledge of this finding a review of the policies and procedures was completed and an additional step was added to the check signing process to ensure that all checks have the appropriate signatures. The Standard Operating Procedure was updated and this new control became effective immediately. Name of the contact person responsible for corrective action: Brad Neal, Chief Financial Officer Planned completion date for corrective action plan: Immediately
FAC accepted this audit on April 4, 2019 — management decision was due October 4, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 23, 2017 — management decision was due September 23, 2017.
GSA_MIGRATION
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