EIN: 576028253
UEI: DKTCUL4DN723
Audited by: MARTIN SMITH & COMPANY CPAs
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 16, 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 October 16, 2026 (44 days from today).
What is a management decision? →FAC accepted this audit on April 4, 2025 — management decision was due October 4, 2025.
FAC accepted this audit on April 19, 2024 — management decision was due October 19, 2024.
During the audit process, significant adjustments were made to the Organization’s financial records so as to appropriately state the financial statements in the current fiscal year. The Organization’s independent auditors may assist in the preparation of accurate financial statements and disclosures but are not considered a part of the Organization’s internal control process under audit standards. Criteria: Professional standards issued by the Auditing Standards Board. Cause: Complexities in implementing new accounting guidance for revenue recognition and leases contributed to the cause of this condition. Effect: As a result of this condition, without reliance on its external auditors, the Organization lacked the necessary internal controls over the preparation of its financial statements in accordance with generally accepted accounting principles. This condition could result in undetected and uncorrected misstatements in the financial statements that are not detected by management and may also not be detected by the financial statement audit. Recommendation: The condition, cause and effect described above, is common to similar organizations. The Organization’s financial management should continue to carefully apply accounting guidance in these emerging areas. Response: The Organization is committed to continuing to improve its financial management and accounting capacity.
Show full finding ▾Hide full finding ▴2023-01 Internal Control over Financial Reporting - Adjustments Condition: During the audit process, significant adjustments were made to the Organization’s financial records so as to appropriately state the financial statements in the current fiscal year. The Organization’s independent auditors may assist in the preparation of accurate financial statements and disclosures but are not considered a part of the Organization’s internal control process under audit standards. Criteria: Professional standards issued by the Auditing Standards Board. Cause: Complexities in implementing new accounting guidance for revenue recognition and leases contributed to the cause of this condition. Effect: As a result of this condition, without reliance on its external auditors, the Organization lacked the necessary internal controls over the preparation of its financial statements in accordance with generally accepted accounting principles. This condition could result in undetected and uncorrected misstatements in the financial statements that are not detected by management and may also not be detected by the financial statement audit. Recommendation: The condition, cause and effect described above, is common to similar organizations. The Organization’s financial management should continue to carefully apply accounting guidance in these emerging areas. Response: The Organization is committed to continuing to improve its financial management and accounting capacity.
Finding 2023-01 – Internal Control over Financial reporting - Adjustments Condition: During the audit process, significant adjustments were made to the Organization’s financial records so as to appropriately state the financial statements in the current fiscal year. Complexities in implementing new accounting guidance for revenue recognition and leases contributed to the cause of this condition. The Organization’s independent auditors may assist in the preparation of accurate financial statements and disclosures but are not considered a part of the Organization’s internal control process under audit standards. Corrective Action Planned: The Organization will establish procedures to ensure that the accounting guidance for revenue recognition and lease transactions is appropriately applied on a timely basis throughout the fiscal year. Name of Contact Person Responsible for Corrective Action: Doris Pitchford, Director of Business and Finance Anticipated Completion Date: June 15, 2024
FAC accepted this audit on April 20, 2023 — management decision was due October 20, 2023.
FAC accepted this audit on March 20, 2022 — management decision was due September 20, 2022.
FAC accepted this audit on April 12, 2021 — management decision was due October 12, 2021.
FAC accepted this audit on April 23, 2020 — management decision was due October 23, 2020.
FAC accepted this audit on May 2, 2019 — management decision was due November 2, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 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.
Browse other Single Audit organizations in South Carolina →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
