EIN: 570722427
UEI: FM1JMBRDZYV8
Audited by: Phillips CPAs and Advisors
Oversight agency: 16 [Department of Justice]
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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 May 28, 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 28, 2026 (86 days from today).
What is a management decision? →There is a lack of segregation of accounting duties that enables the same individuals to have access to both physical assets and the related accounting records or to all phases of a transaction.
Show full finding ▾Hide full finding ▴There is a lack of segregation of accounting duties that enables the same individuals to have access to both physical assets and the related accounting records or to all phases of a transaction.
The duties will be segregated as much as possible. We understand that in most cases, the added cost of providing absolute segregation of duties will outweigh the projected benefits of the added internal controls and therefore, may be considered unjustified. Sistercare, Inc. will ensure that the Board of Directors will remain involved in the financial affairs of the Organization to provide oversight and independent review functions.
2023-001
FAC accepted this audit on August 16, 2024 — management decision was due February 16, 2025.
There is a lack of segregation of accounting duties that enables the same individuals to have access to both physical assets and the related accounting records or to all phases of a transaction. Effect: Transactions could be mishandled. Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Cause: There are a limited number of personnel for certain functions. Identification of a Report Finding: This is a repeat finding from the immediate previous audit, 2022-001. Recommendation: Duties should be segregated to the extent possible. The Board of Directors must remain involved in the financial affairs of the Organization to provide oversight and independent review functions. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will adhere to the corrective action plan in this report.
Show full finding ▾Hide full finding ▴Condition: There is a lack of segregation of accounting duties that enables the same individuals to have access to both physical assets and the related accounting records or to all phases of a transaction. Effect: Transactions could be mishandled. Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Cause: There are a limited number of personnel for certain functions. Identification of a Report Finding: This is a repeat finding from the immediate previous audit, 2022-001. Recommendation: Duties should be segregated to the extent possible. The Board of Directors must remain involved in the financial affairs of the Organization to provide oversight and independent review functions. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will adhere to the corrective action plan in this report.
Corrective Action: The duties will be segregated as much as possible. We understand that in most cases, the added cost of providing absolute segregation of duties will outweigh the projected benefits of the added internal controls and therefore, may be considered unjustified. Sistercare, Inc. will ensure that the Board of Directors will remain involved in the financial affairs of the Organization to provide oversight and independent review functions.
2022-001
FAC accepted this audit on June 18, 2023 — management decision was due December 18, 2023.
SIGNIFICANT DEFICIENCY. 2022-001. CONDITION: THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION. EFFECT: TRANSACTIONS COULD BE MISHANDLED. CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT TRANSACTIONS ARE HANDLED APPROPRIATELY. CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS. INDENTIFICATION OF A REPORT FINDING: THIS IS A REPEAT FUNDING FROM THE IMMEDIATE PREVIOUS AUDIT, 2021-001. RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: THE ORGANIZATION AGREES WITH THIS FINDING AND WILL ADHERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY. 2022-001. CONDITION: THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION. EFFECT: TRANSACTIONS COULD BE MISHANDLED. CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT TRANSACTIONS ARE HANDLED APPROPRIATELY. CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS. INDENTIFICATION OF A REPORT FINDING: THIS IS A REPEAT FUNDING FROM THE IMMEDIATE PREVIOUS AUDIT, 2021-001. RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: THE ORGANIZATION AGREES WITH THIS FINDING AND WILL ADHERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.
SIGNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: LEAH WICEVIC, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJECTED BENEFITS OF THE ADDED INTERNAL CONTROLS AND THEREFORE, MAY BE CONSIDERED UNJUSTIFIED. SISTERCARE, INC. WILL ENSURE THAT THE BOARD OF DIRECTORS WILL REMAIN INVOLOVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPOSED COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.
2021-001
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
SIGNIFICANT DEFICIENCY. 2021-001. CONDITION: THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION. EFFECT: TRANSACTIONS COULD BE MISHANDLED. CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT TRANSACTIONS ARE HANDLED APPROPRIATELY. CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS. INDENTIFICATION OF A REPORT FINDING: THIS IS A REPEAT FUNDING FROM THE IMMEDIATE PREVIOUS AUDIT, 2020-001. RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: THE ORGANIZATION AGREES WITH THIS FINDING AND WILL ADHERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY. 2021-001. CONDITION: THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION. EFFECT: TRANSACTIONS COULD BE MISHANDLED. CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT TRANSACTIONS ARE HANDLED APPROPRIATELY. CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS. INDENTIFICATION OF A REPORT FINDING: THIS IS A REPEAT FUNDING FROM THE IMMEDIATE PREVIOUS AUDIT, 2020-001. RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: THE ORGANIZATION AGREES WITH THIS FINDING AND WILL ADHERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.
SIGNIFICANT DEFICIENCY. 2021-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: ANN KITA, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: SISTERCARE, INC. WILL ADD A FULL-TIME BOOKKEEPER AND A PART-TIME ACCOUNTANT TO ASSIST WITH THE SEGREGATION OF DUTIES. AS STATED IN THE COMMUNICATION LETTER TO MANAGEMENT, IT WAS NOTED THAT "...MANAGEMENT DOES, HOWEVER, IMPLEMENT ADDITIONAL PROCEDURES WHICH REDUCE THE LIKELIHOOD OF A MATERIAL MISSTATEMENT. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJECTED BENEFITS OF THE ADDED INTERNAL CONTROLS AND THEREFORE, MAY BE CONSIDERED UNJUSTIFIED." SISTERCARE, INC. WILL ASSURE THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPOSED COMPLETION DATE: MANAGEMENT HAS IMPLEMENTED THE ABOVE ACTION IN 2021 AND WILL SUSTAIN THE ADDITIONAL EMPLOYEES IN THE FINANCIAL DEPARTMENT.
2020-001
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION.
Show full finding ▾Hide full finding ▴THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION.
SISTERCARE, INC. WILL ADD A FULL-TIME BOOKKEEPER AND A PART-TIME ACCOUNTANT TO ASSIST WITH THE SEGREGATION OF DUTIES. AS STATED IN THE COMMUNICATION LETTER TO MANAGEMENT, IT WAS NOTED THAT ??MANAGEMENT DOES, HOWEVER, IMPLEMENT ADDITIONAL PROCEDURES WHICH REDUCE THE LIKELIHOOD OF A MATERIAL MISSTATEMENT. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJECTED BENEFITS OF THE ADDED INTERNAL CONTROLS AND THEREFORE, MAY BE CONSIDERED UNJUSTIFIED.? SISTERCARE, INC. WILL ASSURE THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.
2019-001
FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION.
Show full finding ▾Hide full finding ▴THERE IS A LACK OF SEGREGATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION.
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WUILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDANT REVIEW FUNCTIONS.
2018-001
FAC accepted this audit on July 4, 2019 — management decision was due January 4, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on July 10, 2018 — management decision was due January 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on July 17, 2017 — management decision was due January 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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