EIN: 581567854
UEI: XXJEBCB6CVM9
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 19, 2026 (68 days ago).
What is a management decision? →The Federal Financial Report, commonly referred to as an SF-425 report, was prepared by the Finance team; however, it was not submitted timely before the required due date and the process did not require a documented review and approval of the SF-425 report prior to submission, resulting in late submission of the report and corrections requested by the granting agency. Context: The SF-425 report was prepared by the Organization, and discussions were held with members of management prior to submission; however, ultimate approval of the report for submission was not documented prior to submission of the report. In addition, the report was not submitted timely within a 90-day period provided by the granting agency. The Schedule of Expenditures of Federal Awards was not affected by these matters. Effect: Grant reports may not be submitted timely. Cause: The Organization did not have a formal process in place for a separate preparer and reviewer of the report to be formally documented or a process to ensure timely submission of reports in accordance with the grant agreement. Recommendation: We recommend that the Organization implement a process to ensure that all reporting requirements and applicable deadlines are known by management, to ensure that steps are being taken to prepare, review, and submit all required documentation by set deadlines. In addition, we recommend that the Organization implement a process to ensure that any reviews performed over these reports are properly documented. Managements Response: See Corrective action plan. Proposed Completion Date: December 31, 2025
Show full finding ▾Hide full finding ▴Finding: 2025-001 Significant Deficiency over reporting requirements U.S. Department of Health and Human Services Pass-through Entity: Centers for Disease Control and Prevention Program Name: The Innovative Cardiovascular Health Program Grant DP23-0005 Federal Assistance Listing Number: 93.426 Criteria: A well-defined financial reporting process ensures required reports are reviewed and submitted to the granting agency timely. Condition: The Federal Financial Report, commonly referred to as an SF-425 report, was prepared by the Finance team; however, it was not submitted timely before the required due date and the process did not require a documented review and approval of the SF-425 report prior to submission, resulting in late submission of the report and corrections requested by the granting agency. Context: The SF-425 report was prepared by the Organization, and discussions were held with members of management prior to submission; however, ultimate approval of the report for submission was not documented prior to submission of the report. In addition, the report was not submitted timely within a 90-day period provided by the granting agency. The Schedule of Expenditures of Federal Awards was not affected by these matters. Effect: Grant reports may not be submitted timely. Cause: The Organization did not have a formal process in place for a separate preparer and reviewer of the report to be formally documented or a process to ensure timely submission of reports in accordance with the grant agreement. Recommendation: We recommend that the Organization implement a process to ensure that all reporting requirements and applicable deadlines are known by management, to ensure that steps are being taken to prepare, review, and submit all required documentation by set deadlines. In addition, we recommend that the Organization implement a process to ensure that any reviews performed over these reports are properly documented. Managements Response: See Corrective action plan. Proposed Completion Date: December 31, 2025
Corrective Action Plan Finding: Grant Form Federal Financial Form Timeliness and Review Process Corrective Action: Constellation Quality Health is strengthening its process for preparing and submitting the annual Federal Financial Report (FFR) to ensure timely submission and appropriate review prior to filing. A formal review procedure has been established requiring that the FFR be prepared by the Director of Finance and reviewed by the Chief Financial Officer prior to submission. The reviewer will verify the accuracy of reported expenditures, confirm reconciliation to the general ledger, and document approval through a signed review checklist. Additionally, a grant reporting calendar will be maintained to track submission deadlines. The calendar includes reminders at least 20 days prior to each due date to prevent delays in filing, as well as reminders to verify post-filing approval by the agency. This corrective action will be implemented no later than November 5, 2025. Cheryl Powell, Director of Finance Kenneth McCosh, Chief Financial Officer
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.