EIN: 566075606
UEI: U23HEN775PW1
Audited by: Rose Group CPAs, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 27, 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 December 27, 2026 (104 days from today).
What is a management decision? →Material Weakness in Financial Reporting
Show full finding ▾Hide full finding ▴Material Weakness in Financial Reporting
To remediate this weakness and strengthen financial reporting, management will implement the following: 1. Monthly Close & Reconciliation Calendar – Establish a documented month-end close checklist with due dates and owners for all key reconciliations (cash, A/R, A/P, payroll liabilities, grants/grant receivables, fixed assets, debt, accrued expenses). 2. Trial Balance–to–GL Tie-Out – Implement a standardized tie-out package requiring each balancesheet account to be supported by a reconciliation that agrees to the detailed GL and the trial balance; variances >$0 must be researched and resolved before closing. 3. Document Standards – Adopt minimum documentation requirements (e.g., bank statements, reconciliations, inventory roll-forwards, grant schedules, amortization/support for accruals) and a centralized digital filing structure to ensure audit-ready support. 4. Adjusting Entry Controls – Require preparer/reviewer sign-off for all journal entries, with written support attached (calculation, source documents) and a monthly summary review by the CFO. 5. Grants & Receivables Subledger – Implement (or remediate) a grants/AR subledger that agrees monthly to the GL, including aging, award mapping, and reconciliation to external funder reports. 6. Training & Accountability – Provide training to finance staff on the close checklist, reconciliation standards, and documentation requirements; performance goals will include timely, accurate completion of assigned reconciliations. 7. Oversight & Governance – Provide the Audit/Finance Committee with a monthly close status report (checklist completion, unreconciled items, and corrective items) until the weakness is fully remediated. 8. Transitional Support – Engage temporary external accounting support, as needed, to clear priorperiod backlogs and to assist with initial implementation of the close process.
Unsupported Rent Expense
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Management will ensure that all rental arrangements are supported by executed lease agreements and that such documentation is retained in accordance with federal recordkeeping requirements
Delinquent filing of 2024 Uniform Guidance Audit report
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management has implemented a monitoring system to ensure earlier coordination with auditors and timely filing going forward.
2023-001
FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
Delinquent filing of 2023 Uniform Guidance Audit report
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Year audit will be completed on time, ensuring greater efficiency and accountability moving forward.
Delay in filing of annual Real Property Status (SF-429) Report
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have taken added controls in places to ensure this issue does not reoccur moving forward.
FAC accepted this audit on August 21, 2023 — management decision was due February 21, 2024.
FAC accepted this audit on March 22, 2022 — management decision was due September 22, 2022.
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
FAC accepted this audit on March 13, 2019 — management decision was due September 13, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on May 30, 2017 — management decision was due November 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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