EIN: 570624421
UEI: M7K3HKHGEJ21
Audited by: THE HOBBS GROUP, P.A.
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 March 30, 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 30, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
Finding 2024‐001 Information on the Federal Programs : Assistance Listing Number 93.550 ‐ Transitional Living Program, Award Numbers : 90CX7419‐01‐00/90CX7419‐02‐00 and Assistance Listing Number 93.623 ‐ Basic Center Program, Award Numbers : 90CY7201‐03‐00/90CY7538‐01‐00/90CY7608‐01‐00, U.S. Department of Health and Human Services. Type of Finding: Significant Deficiency in Internal Control over Compliance. calculation and drawdown of the funds. Effect: Due to the incorrect calculation of indirect cost the Organization overdrew grant funds. SECTION IV -- SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS NONE Criteria : The Organization is responsible for establishing and maintaining effective internal control over the indirect cost Condition : We noted three instances where the indirect cost the Organization overdrew grant funds. Cause : The Organization's internal controls were not properly designed or implemented to properly account for indirect cost calculation. Context : The Organization overdrew funds in the amount of $14,432.36 due to incorrectly calculation the indirect cost amount allowed. Recommendation : We recommend the Organization review their process over calculation and requesting indirect costs and implement changes to the process to ensure that the amount is calculating correctly. View of Responsible Official and Planned Corrective Action : Management of the Organization is in agreement with this finding and reimbursed the funds that were overdrawn.
Show full finding ▾Hide full finding ▴Finding 2024‐001 Information on the Federal Programs : Assistance Listing Number 93.550 ‐ Transitional Living Program, Award Numbers : 90CX7419‐01‐00/90CX7419‐02‐00 and Assistance Listing Number 93.623 ‐ Basic Center Program, Award Numbers : 90CY7201‐03‐00/90CY7538‐01‐00/90CY7608‐01‐00, U.S. Department of Health and Human Services. Type of Finding: Significant Deficiency in Internal Control over Compliance. calculation and drawdown of the funds. Effect: Due to the incorrect calculation of indirect cost the Organization overdrew grant funds. SECTION IV -- SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS NONE Criteria : The Organization is responsible for establishing and maintaining effective internal control over the indirect cost Condition : We noted three instances where the indirect cost the Organization overdrew grant funds. Cause : The Organization's internal controls were not properly designed or implemented to properly account for indirect cost calculation. Context : The Organization overdrew funds in the amount of $14,432.36 due to incorrectly calculation the indirect cost amount allowed. Recommendation : We recommend the Organization review their process over calculation and requesting indirect costs and implement changes to the process to ensure that the amount is calculating correctly. View of Responsible Official and Planned Corrective Action : Management of the Organization is in agreement with this finding and reimbursed the funds that were overdrawn.
The deficiency was a result of prior management that was replaced in the current fiscal year. The new financial team found the deficiency during the audit, made all the necessary corrections, and self-reported it to the auditor before issuance. The rate is now correctly applied to all federal grants, and a review process is in place for current and future grants. The federal funds were returned and the FFR’s were amended before final reporting and issuance of the audit. The matter is corrected, and corrective action is complete.
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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