EIN: 510183456
UEI: CLANPYP9G9B6
Audited by: BERRY DUNN MCNEIL & PARKER, LLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 21, 2023. 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 December 21, 2023 (991 days ago).
What is a management decision? →FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
Finding Number: 2020-002 Finding Type: Compliance - Reporting Information on the Federal Program: Program Name: Health Center Program Cluster (CFDA numbers 93.224 and 93.527) Federal Award: H80CS00154 for the grant period January 1, 2019 through December 31, 2019 Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found: The Organization's system of internal control over the preparation of the financial statements did not include an adequate level of review and analysis to detect and correct potential material misstatements during the year which resulted in the annual FFR for the grant period ended December 31, 2019 including amounts that were not included in the Organization's audited financial statements for the same reporting period. Context: As discussed in finding 2020-001, while the amounts reported on the annual FFR for the grant period ended December 31, 2019 were accurate, the expenditures reported did not agree with the federal expenditures reported on the SEFA included with the Organization's audited financial statements for the year ended December 31, 2019. Cause and Effect: The deficiency in internal controls over financial reporting noted in finding 2020-001 was a result of the general ledger not being the primary source to track grant expenditures and record grant revenue. As a result the amounts reported on the FFR are not supported by the Organization's underlying accounting records. Questioned Costs: None Repeat Finding: No Recommendation: We recommend management develop a process to enhance the review of federal reports to help ensure the reports are fully supported by the Organization's accounting records. Views of a Responsible Official and Planned Corrective Action: Management agrees with the finding. The Accounting Manager will take full responsibility for review of the federal reports prior to providing to the Chief Financial Officer.
Show full finding ▾Hide full finding ▴Finding Number: 2020-002 Finding Type: Compliance - Reporting Information on the Federal Program: Program Name: Health Center Program Cluster (CFDA numbers 93.224 and 93.527) Federal Award: H80CS00154 for the grant period January 1, 2019 through December 31, 2019 Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration Criteria: Management is responsible for ensuring required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Condition Found: The Organization's system of internal control over the preparation of the financial statements did not include an adequate level of review and analysis to detect and correct potential material misstatements during the year which resulted in the annual FFR for the grant period ended December 31, 2019 including amounts that were not included in the Organization's audited financial statements for the same reporting period. Context: As discussed in finding 2020-001, while the amounts reported on the annual FFR for the grant period ended December 31, 2019 were accurate, the expenditures reported did not agree with the federal expenditures reported on the SEFA included with the Organization's audited financial statements for the year ended December 31, 2019. Cause and Effect: The deficiency in internal controls over financial reporting noted in finding 2020-001 was a result of the general ledger not being the primary source to track grant expenditures and record grant revenue. As a result the amounts reported on the FFR are not supported by the Organization's underlying accounting records. Questioned Costs: None Repeat Finding: No Recommendation: We recommend management develop a process to enhance the review of federal reports to help ensure the reports are fully supported by the Organization's accounting records. Views of a Responsible Official and Planned Corrective Action: Management agrees with the finding. The Accounting Manager will take full responsibility for review of the federal reports prior to providing to the Chief Financial Officer.
Finding Number: 2020-002 Condition Found: The Organization's system of internal control over the preparation of the financial statements did not include an adequate level of review and analysis to detect and correct potential material misstatements during the year which resulted in the annual FFR for the grant period ended December 31, 2019 including amounts that were not included in the Organization's audited financial statements for the same reporting period. Individual(s) Responsible for Corrective Action: Sandra Pardus-Associate Director/CFO Michelle Camara-Accounting Manager Corrective Action Planned: Grant expenditures will be posted to the new grant specific account numbers whenever possible. The Staff Accountant will reconcile the grant expenditure monthly to insure accurate tracking. The Accounting Manager will insure grant drawdowns will be generated from the general ledger rather than sub accounts for the month and that the amounts are reconciled YTD. The FFR will be generated from the general ledger and financial statements. Anticipated Completion Date: July 1 2021
FAC accepted this audit on July 16, 2020 — management decision was due January 16, 2021.
FAC accepted this audit on June 1, 2019 — management decision was due December 1, 2019.
FAC accepted this audit on April 24, 2018 — management decision was due October 24, 2018.
FAC accepted this audit on June 13, 2017 — management decision was due December 13, 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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