EIN: 570945716
UEI: NFB4UN8Q6U37
Audited by: Phillips CPAs and Advisors
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 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 (82 days ago).
What is a management decision? →FAC accepted this audit on January 29, 2025 — management decision was due July 29, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
The Agency’s Data Collection Form for the year ended June 30, 2022 was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Show full finding ▾Hide full finding ▴The Agency’s Data Collection Form for the year ended June 30, 2022 was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
The Agency will continue to work to ensure that the financial statements are completed, audited and issued prior to the Data Collection Form due date.
2022-003
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
The Organization’s Data Collection Form for the year ended June 30, 2021 was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Show full finding ▾Hide full finding ▴The Organization’s Data Collection Form for the year ended June 30, 2021 was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
The Agency will continue to work to ensure that the financial statements are completed, audited and issued prior to the Data Collection Form due date.
2021-001
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 continue to be segregated as much as possible, and the Board will continue to remain involved in the financial affairs of the Agency to provide oversight and independent review functions.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
The Organization?s Data Collection Form for the year ended June 30, 2020 was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline. Criteria: The reporting package must be electronically submitted (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor?s reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period. Cause: The Organization received COVID-related funding that did not contain the information required to be presented on the schedule of expenditures of federal awards. The research process for how to present such expenditures resulted in a delay in submission. Additionally, there was a miscommunication regarding the initial rejection of the file submission. Recommendation: We recommend that management maintain a running schedule of all federal contracts as received to ensure that it can complete a preliminary schedule of expenditures of federal awards for audit fieldwork, including assistance listing numbers, pass through identifying numbers, and official federal award names. Response: Management is in contact with the State oversight agency to ensure that we have the appropriate identifying numbers.
Show full finding ▾Hide full finding ▴Condition: The Organization?s Data Collection Form for the year ended June 30, 2020 was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline. Criteria: The reporting package must be electronically submitted (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor?s reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period. Cause: The Organization received COVID-related funding that did not contain the information required to be presented on the schedule of expenditures of federal awards. The research process for how to present such expenditures resulted in a delay in submission. Additionally, there was a miscommunication regarding the initial rejection of the file submission. Recommendation: We recommend that management maintain a running schedule of all federal contracts as received to ensure that it can complete a preliminary schedule of expenditures of federal awards for audit fieldwork, including assistance listing numbers, pass through identifying numbers, and official federal award names. Response: Management is in contact with the State oversight agency to ensure that we have the appropriate identifying numbers.
The submission was late due to not having the correct grant identifying numbers. Our contact with the State Office on Aging will ensure that all of the correct grant identifying numbers are properly received and listed on the schedule of expenditures of federal awards. This will allow us to submit on time going forward.
FAC accepted this audit on July 19, 2022 — management decision was due January 19, 2023.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on September 16, 2018 — management decision was due March 16, 2019.
FAC accepted this audit on February 14, 2018 — management decision was due August 14, 2018.
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 2017.
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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