EIN: 571095992
UEI: N99GDP6L4WB8
Audited by: Draffin & Tucker, LLP
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 January 14, 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 July 14, 2026 (46 days ago).
What is a management decision? →Adequate procedures were not in place to ensure all program incomewas considered as a part of program income and level of effort requirements. Program income generated from net patient service revenue related to services provided under the grant was not included in the Organization’s monitoring. Criteria: Per 45 CFR §75.307, program income must be properly accounted for and used in accordance with the terms and conditions of the federal award. Additionally, the Ryan White legislation (42 USC 300ff-22(d)(2)(B)) requires recipients to ensure that federal funds supplement and do not supplant other funding sources. Cause: The Organization lacked formal policies and procedures to ensure complete monitoring of program income and verifying compliance with the supplement-not-supplant requirement. Effect: Noncompliance with requirements to monitor program income and demonstrate that federal funds supplemented, rather than supplanted, other funding sources increases the risk of noncompliance with federal regulations, potential disallowance of costs, and inaccurate reporting to the awarding agency. Recommendation: We recommend that the Organization develop and implement writtenpolicies and procedures to ensure all elements of program incomeare properly tracked, reported, and utilized in accordance with federal requirements. We recommend that the Organization establish a process for documenting compliance with the supplement-notsupplant requirement, including periodic reviews of funding sources and expenditures related to services provided under the grant. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See management's corrective action plan.
Show full finding ▾Hide full finding ▴Section lll - Federal Award Findings and Questioned Costs Finding 2025-001 - Significant Deficiency Finding Condition: Adequate procedures were not in place to ensure all program incomewas considered as a part of program income and level of effort requirements. Program income generated from net patient service revenue related to services provided under the grant was not included in the Organization’s monitoring. Criteria: Per 45 CFR §75.307, program income must be properly accounted for and used in accordance with the terms and conditions of the federal award. Additionally, the Ryan White legislation (42 USC 300ff-22(d)(2)(B)) requires recipients to ensure that federal funds supplement and do not supplant other funding sources. Cause: The Organization lacked formal policies and procedures to ensure complete monitoring of program income and verifying compliance with the supplement-not-supplant requirement. Effect: Noncompliance with requirements to monitor program income and demonstrate that federal funds supplemented, rather than supplanted, other funding sources increases the risk of noncompliance with federal regulations, potential disallowance of costs, and inaccurate reporting to the awarding agency. Recommendation: We recommend that the Organization develop and implement writtenpolicies and procedures to ensure all elements of program incomeare properly tracked, reported, and utilized in accordance with federal requirements. We recommend that the Organization establish a process for documenting compliance with the supplement-notsupplant requirement, including periodic reviews of funding sources and expenditures related to services provided under the grant. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See management's corrective action plan.
HIV Formula Care Grant (AL93.917) - Significant Deficiency 2025-001 Management agrees with the finding and will enhance the current processes. Subsequent to year end, management created a tool to ensure all elements of program income, as well as related expenses incurred, are properly tracked, reported, and utilized in accordance with federal requirements. Additionally, written policies are being drafted to reflect these procedures. Implementation is expected by January 31, 2026.
FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 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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