EIN: 562379862
UEI: FLDMCCNBE5B8
Audited by: Lindquist, von Husen & Joyce LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on February 28, 2025 — management decision was due August 28, 2025.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
Reference Number: 2021-001 Federal Program Title: CRF; Building Epidemiology; CESF Federal Assistance Listing Number: ALs 21.019; 93.521; 16.034 Federal Agency: U.S. Dept of Health and Human Services Pass-Through Entity: Los Angeles County Department of Health Federal Award Number and Year: H-705430 Fiscal Year 2021 Name of Department: Department of Public Health Category of Finding: Cash Management Criteria As required by 2 CFR ?200.305(b)(8) a non-federal entity must maintain advance payments of federal awards in interest-bearing accounts. Condition Brilliant Corners did not deposit advance payments of federal funds into interest-bearing accounts. Cause Brilliant Corners inadvertently omitted this procedure. Effect Failure to deposit into interest-bearing accounts could increase the risk that funds have not been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Questioned Costs Questioned costs were not identified. Context Brilliant Corners deposits advance payment of federal awards in non-interest bearing accounts. This could lead to failure to comply with remittance procedures for any additional interest (above $500 per year) earned on Federal advance payments deposited in interest-bearing accounts that must be remitted annually to the Department of Health and Human Services Payment Management System (PMS). The sample tested was not a statistically valid sample. Recommendation We recommend that Brilliant Corners establish written procedures to properly account for and deposit advance payments of federal awards in interest-bearing accounts to comply with 2 CFR ?200.305(b)(8). Views of Responsible Officials and Planned Corrective Action 1. Person responsible: Cris Nava, Finance Director 2. Corrective action plan: The Organization agrees with the finding. Brilliant Corners will establish written procedures to properly account for and receive federally advanced funds into separate interest-bearing accounts.
Show full finding ▾Hide full finding ▴Reference Number: 2021-001 Federal Program Title: CRF; Building Epidemiology; CESF Federal Assistance Listing Number: ALs 21.019; 93.521; 16.034 Federal Agency: U.S. Dept of Health and Human Services Pass-Through Entity: Los Angeles County Department of Health Federal Award Number and Year: H-705430 Fiscal Year 2021 Name of Department: Department of Public Health Category of Finding: Cash Management Criteria As required by 2 CFR ?200.305(b)(8) a non-federal entity must maintain advance payments of federal awards in interest-bearing accounts. Condition Brilliant Corners did not deposit advance payments of federal funds into interest-bearing accounts. Cause Brilliant Corners inadvertently omitted this procedure. Effect Failure to deposit into interest-bearing accounts could increase the risk that funds have not been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Questioned Costs Questioned costs were not identified. Context Brilliant Corners deposits advance payment of federal awards in non-interest bearing accounts. This could lead to failure to comply with remittance procedures for any additional interest (above $500 per year) earned on Federal advance payments deposited in interest-bearing accounts that must be remitted annually to the Department of Health and Human Services Payment Management System (PMS). The sample tested was not a statistically valid sample. Recommendation We recommend that Brilliant Corners establish written procedures to properly account for and deposit advance payments of federal awards in interest-bearing accounts to comply with 2 CFR ?200.305(b)(8). Views of Responsible Officials and Planned Corrective Action 1. Person responsible: Cris Nava, Finance Director 2. Corrective action plan: The Organization agrees with the finding. Brilliant Corners will establish written procedures to properly account for and receive federally advanced funds into separate interest-bearing accounts.
CORRECTIVE ACTION PLAN September 21, 2022 Cognizant or Oversight Agencies for Audit: Department of Health and Human Services Department of Justice Department of the Treasury Brilliant Corners respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: Lindquist, von Husen & Joyce LLP 301 Howard Street, Suite 850 San Francisco, CA 94105 Audit period: July 1, 2020 through June 30, 2021 The findings from the 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Federal Award Programs Audits Significant Deficiency Reference Number: 2021-001 Federal Program Title: CRF; Building Epidemiology; CESF Federal Assistance Listing Number: ALs 21.019; 93.521; 16.034 Federal Agency: U.S. Dept of Health and Human Services Pass-Through Entity: Los Angeles County Department of Health Federal Award Number and Year: H-705430 Fiscal Year 2021 Name of Department: Department of Public Health Category of Finding: Cash Management Criteria As required by 2 CFR ?200.305(b)(8) a non-federal entity must maintain advance payments of federal awards in interest-bearing accounts. Condition Brilliant Corners did not deposit advance payments of federal funds into interest-bearing accounts. Cause Brilliant Corners inadvertently omitted this procedure. Effect Failure to deposit into interest-bearing accounts could increase the risk that funds have not been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Questioned Costs Questioned costs were not identified. Context Brilliant Corners deposits advance payment of federal awards in non-interest bearing accounts. This could lead to failure to comply with remittance procedures for any additional interest (above $500 per year) earned on Federal advance payments deposited in interest-bearing accounts that must be remitted annually to the Department of Health and Human Services Payment Management System (PMS). The sample tested was not a statistically valid sample. Recommendation We recommend that Brilliant Corners establish written procedures to properly account for and deposit advance payments of federal awards in interest-bearing accounts to comply with 2 CFR ?200.305(b)(8). Views of Responsible Officials and Planned Corrective Action 1. Person responsible: Cris Nava, Finance Director 2. Corrective action plan: The Organization agrees with the finding. Brilliant Corners will establish written procedures to properly account for and receive federally advanced funds into separate interest-bearing accounts. Anticipated completion date for the corrective action: January 2023. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Cris Nava at cnava@brilliantcorners.org or (415) 618-0012. Sincerely, Cristobal Nava Director of Finance Brilliant Corners
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
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.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
