EIN: 521452079
UEI: MLLAZBN4XME6
Audited by: GROSS MENDELSOHN & ASSOCIATES, P.A.
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 March 21, 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 21, 2026 (6 days from today).
What is a management decision? →FAC accepted this audit on March 14, 2025 — management decision was due September 14, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 2, 2023 — management decision was due September 2, 2023.
FAC accepted this audit on February 13, 2022 — management decision was due August 13, 2022.
During our testing of reporting, we noted that management was not in compliance with the reporting requirement under the Federal Funding Accountability and Transparency Act (FFATA). Direct awards received from the Department of Health and Human Services that were subsequently awarded to subrecipients in amounts greater than $30,000 were not reported. In addition, management had not established any internal control policies or procedures related to FFATA reporting. We consider this to be a significant deficiency in internal control. Subaward Dollar Amount of Subaward Transactions Tested Not Reported Tested Transactions Not Reported 5 5 $2,770,449 $2,770,449 Criteria: Under the reporting requirements of 2 CFR Part 170, a recipient of a direct federal award that subsequently awards a portion of this federal award greater than $30,000 to a subrecipient, must report this subaward to the Federal Subaward Reporting System (FSRS) by the end of the month following the month it was awarded. Internal control policies and procedures need to be established to ensure that this reporting requirement is timely met. Cause: Management was unaware of the reporting requirement under FFATA and therefore did not comply with this reporting requirement and did not establish appropriate internal control policies and procedures to ensure compliance. Effect: Awards to subrecipients that should have been reported through the FSRS were not reported. Therefore, management was not in compliance with this reporting requirement. Recommendation: We recommend that management create appropriate internal control policies and procedures to ensure compliance with this reporting requirement on a timely basis. Also, we recommend that any subawards issued during the year ended September 30, 2021 that met the requirement for reporting under FFATA be reported as soon as possible. Views of Responsible Officials and Planned Corrective Actions: Upon being notified of the internal control reporting deficiency for subawards, management immediately filed the Federal Funding Accountability and Transparency Act (FFATA) reporting requirement. In addition, annual timelines are now listed in the CFO and CEO?s calendars for reminders. Summary Schedule of Prior Audit Findings None.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs - Major Federal Award Program Audit Finding #2021-001 - Reporting - Federal Funding Accountability and Transparency Act (FFATA) U.S. Department of Health and Human Services: Adoption Opportunities (Assistance Listing 93.652) Statement of Condition: During our testing of reporting, we noted that management was not in compliance with the reporting requirement under the Federal Funding Accountability and Transparency Act (FFATA). Direct awards received from the Department of Health and Human Services that were subsequently awarded to subrecipients in amounts greater than $30,000 were not reported. In addition, management had not established any internal control policies or procedures related to FFATA reporting. We consider this to be a significant deficiency in internal control. Subaward Dollar Amount of Subaward Transactions Tested Not Reported Tested Transactions Not Reported 5 5 $2,770,449 $2,770,449 Criteria: Under the reporting requirements of 2 CFR Part 170, a recipient of a direct federal award that subsequently awards a portion of this federal award greater than $30,000 to a subrecipient, must report this subaward to the Federal Subaward Reporting System (FSRS) by the end of the month following the month it was awarded. Internal control policies and procedures need to be established to ensure that this reporting requirement is timely met. Cause: Management was unaware of the reporting requirement under FFATA and therefore did not comply with this reporting requirement and did not establish appropriate internal control policies and procedures to ensure compliance. Effect: Awards to subrecipients that should have been reported through the FSRS were not reported. Therefore, management was not in compliance with this reporting requirement. Recommendation: We recommend that management create appropriate internal control policies and procedures to ensure compliance with this reporting requirement on a timely basis. Also, we recommend that any subawards issued during the year ended September 30, 2021 that met the requirement for reporting under FFATA be reported as soon as possible. Views of Responsible Officials and Planned Corrective Actions: Upon being notified of the internal control reporting deficiency for subawards, management immediately filed the Federal Funding Accountability and Transparency Act (FFATA) reporting requirement. In addition, annual timelines are now listed in the CFO and CEO?s calendars for reminders. Summary Schedule of Prior Audit Findings None.
ADOPTION EXCHANGE ASSOCIATION, INC., DBA NATIONAL ADOPTION ASSOCIATION Corrective Action Plan For the Fiscal Year Ended September 30, 2021 U.S. Department of Health and Human Services: Administration for Children and Families Adoption Exchange Association, Inc., DBA National Adoption Association, respectfully submits the following corrective action plan for the year ended September 30, 2021. Name and address of independent public accounting firm: Gross Mendelsohn & Associates, P.A. 1801 Porter Street, Suite 500 Baltimore, Maryland 21230 Federal Award Program Audit Finding Finding: 2021-001 Name of contact person: John Zabetakis Chief Financial Officer Recommendation: We recommend that management create appropriate internal control policies and procedures to ensure compliance with this Federal Subaward Reporting System (FFATA) reporting requirement on a timely basis. Also, we recommend that any subawards issued during the year ended September 30, 2021 that met the requirement for reporting under FFATA be reported as soon as possible. Corrective Action: We concur with the recommendation. Upon being notified of the internal control reporting deficiency for subawards, management immediately filed the Federal Funding Accountability and Transparency Act (FFATA) reporting requirement. In addition, annual timelines are now listed in the CFO and CEO?s calendars for reminders. Proposed Completion Date: Management has already implemented the above procedure. If the U.S. Department of Health and Human Services: Administration for Children and Families have questions regarding this plan, please contact John Zabetakis at 410-636-7037. Sincerely yours, John Zabetakis, Chief Financial Officer
FAC accepted this audit on January 19, 2021 — management decision was due July 19, 2021.
FAC accepted this audit on February 26, 2020 — management decision was due August 26, 2020.
FAC accepted this audit on March 9, 2019 — management decision was due September 9, 2019.
FAC accepted this audit on March 4, 2018 — management decision was due September 4, 2018.
FAC accepted this audit on March 8, 2017 — management decision was due September 8, 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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