EIN: 521907037
UEI: ZY8RWY2VN7T8
Audited by: PKS & Company
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 May 13, 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 13, 2026 (75 days from today).
What is a management decision? →For the year ended September 30, 2025, receivable amounts reported across multiple grants needed to be adjusted.Cause: The Organization does not reconcile receivables at year-end. Effect: As a result, the Organization risks overstating or understanding receivable and revenue as a result of improper revenue recognition. Recommendation: Management should implement control procedures to ensure revenue is being captured in the proper period and cash receipts are properly managed. Views of responsible officials and planned corrective actions: Management agrees with the finding. Management plans to start reconciling receivables and revenue at year-end.
Show full finding ▾Hide full finding ▴Information on the Federal Program - Assistance Listing Number 93.497 - Family Violence Prevention Services Act American Rescue Plan Sexual Assault Funding, U.S. Department of Health and Human Services. Compliance Requirement: Cash Management. Type of Finding: Material weakness. Assistance Listing Number 16.524 - Legal Assistance for Victims- Direct Program, U.S. Department of Justice. Compliance Requirement: Cash Management. Type of Finding: Material weakness in Internal Control over Compliance and Noncompliance. Criteria: The Organization must follow ASC 606, revenue recognition. Condition: For the year ended September 30, 2025, receivable amounts reported across multiple grants needed to be adjusted.Cause: The Organization does not reconcile receivables at year-end. Effect: As a result, the Organization risks overstating or understanding receivable and revenue as a result of improper revenue recognition. Recommendation: Management should implement control procedures to ensure revenue is being captured in the proper period and cash receipts are properly managed. Views of responsible officials and planned corrective actions: Management agrees with the finding. Management plans to start reconciling receivables and revenue at year-end.
The Organization does not have controls in place related to revenue recognition. Finding summary: The general ledger balance for grants receivable did not reconcile at year end. Planned corrective action: Controls will be put into place to strengthen the Organizations revenue recognition process. Accounts receivable will be reconciled each month to ensure proper presentation of grant receivable in the financial statements presented to the board each month. Invoices will be dated based upon when the expenses were incurred rather than the date the invoice was submitted to the granting agency. This will generate a more accurate accounts receivable aging report that will show the amount of grant receivable at any point in time. Projected completion date: 5/31/26 Name of contact persons: Nyla Hendrick, Finance & Operations Director
FAC accepted this audit on April 22, 2025 — management decision was due October 22, 2025.
FAC accepted this audit on August 1, 2024 — management decision was due February 1, 2025.
FAC accepted this audit on May 18, 2023 — management decision was due November 18, 2023.
FAC accepted this audit on June 14, 2022 — management decision was due December 14, 2022.
FAC accepted this audit on May 18, 2021 — management decision was due November 18, 2021.
FAC accepted this audit on May 28, 2020 — management decision was due November 28, 2020.
FAC accepted this audit on June 18, 2019 — management decision was due December 18, 2019.
FAC accepted this audit on May 20, 2018 — management decision was due November 20, 2018.
FAC accepted this audit on May 7, 2018 — management decision was due November 7, 2018.
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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