EIN: 522129001
UEI: DYGGAPG5LCP1
Audited by: Nelson & Associates Certified Public Accountants
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 9, 2025. 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 June 9, 2026 (87 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on December 26, 2023 — management decision was due June 26, 2024.
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
FAC accepted this audit on December 17, 2021 — management decision was due June 17, 2022.
FAC accepted this audit on March 16, 2021 — management decision was due September 16, 2021.
INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CRITERIA: Uniform Guidance Subchapter G Subtitle III Auditees _.710 (b)(3) Provide total Federal awards expended for each Federal program CONDITION: Bridges prepared the Schedule of Federal Expenditures from reports produced by the Sacramento County grant accounting system. The general ledger maintained by Bridges does not include a mechanism to identify federal funds separately from other Sacramento County funds and no annual reconciliation was prepared to link the two systems. CAUSE: The Bridges contract with the County is the primary source of federal funds and provides almost 100% of total government funds received. Most of the contract establishes a set billing rate per deliverable. These billing rates are supported by total costs incurred for the deliverable. The Bridges general ledger was established to assign County contract revenue to the various program (deliverables) and did not include the detail of the source for these program funds. EFFECT: The organization cannot agree the amounts reported on the Schedule of Federal Awards to the Bridges general ledger.
Show full finding ▾Hide full finding ▴INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CRITERIA: Uniform Guidance Subchapter G Subtitle III Auditees _.710 (b)(3) Provide total Federal awards expended for each Federal program CONDITION: Bridges prepared the Schedule of Federal Expenditures from reports produced by the Sacramento County grant accounting system. The general ledger maintained by Bridges does not include a mechanism to identify federal funds separately from other Sacramento County funds and no annual reconciliation was prepared to link the two systems. CAUSE: The Bridges contract with the County is the primary source of federal funds and provides almost 100% of total government funds received. Most of the contract establishes a set billing rate per deliverable. These billing rates are supported by total costs incurred for the deliverable. The Bridges general ledger was established to assign County contract revenue to the various program (deliverables) and did not include the detail of the source for these program funds. EFFECT: The organization cannot agree the amounts reported on the Schedule of Federal Awards to the Bridges general ledger.
What specific policies and/or procedures will change or be implemented to remedy the finding? Bridges will enter the county program codes in the memo lines so that the information can be sorted and reconciled to confirm completeness and accuracy of the revenue received. Who will be responsible for implementing the Corrective action plan? The Accounting Specialist will enter the county codes in the memo lines of the monthly billing and the information will be compared to the monthly deposit for accuracy and consistency. What is the time frame for implementing the change? The new process will begin immediately and, as time allows, the data will be added to past deposits in 2020-21. Monitoring How and who will be responsible for ensuring that the approved action was successfully implemented? The fiscal consultant will verify the data monthly and as part of the year-end closing and audit preparation process.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
FAC accepted this audit on May 2, 2018 — management decision was due November 2, 2018.
FAC accepted this audit on February 11, 2017 — management decision was due August 11, 2017.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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