EIN: 581727755
UEI: STULKA42ZA45
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (146 days ago).
What is a management decision? →Reporting - Federal Financial Report Housing Opportunities for Persons with AIDS #14.241 and HIV Care Formula Grants (Ryan White Program) # 93.917 The Department of Housing and Urban Development (HUD) and U.S. Department of Health and Human Services Condition - The auditee failed to submit its annual Federal Data Collection form to the Federal Audit Clearinghouse (FAC) within the regulatory timeframe (required due date) of nine months after the end of its fiscal year. Criteria - The Uniform Guidance, specifically 2 CFR § 200.512(a), requires that the Data Collection Form and reporting package be submitted to the FAC within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. Cause - The cause of the delay was ineffective oversight of federal compliance reporting deadlines. Effect - The delay in filing resulted in a report of noncompliance to the federal awarding agency, which may lead to sanctions such as the withholding of federal funds or other administrative actions. Moreover, this condition may affect its low-risk auditee status in future years. Recommendation - We recommend that management implement controls to monitor and track all federal reporting deadlines to ensure timely submission. Additionally, we recommend that the auditee establish a formal procedure for filing the Federal Data Collection form and provide training to relevant staff on the new procedure. Management’s Response - Management agrees with the finding. Management has provided a corrective action plan outlining steps to prevent recurrence, including the Organization increasing its efforts to strengthen its controls surrounding its federal reporting policies and procedures.
Show full finding ▾Hide full finding ▴Reporting - Federal Financial Report Housing Opportunities for Persons with AIDS #14.241 and HIV Care Formula Grants (Ryan White Program) # 93.917 The Department of Housing and Urban Development (HUD) and U.S. Department of Health and Human Services Condition - The auditee failed to submit its annual Federal Data Collection form to the Federal Audit Clearinghouse (FAC) within the regulatory timeframe (required due date) of nine months after the end of its fiscal year. Criteria - The Uniform Guidance, specifically 2 CFR § 200.512(a), requires that the Data Collection Form and reporting package be submitted to the FAC within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. Cause - The cause of the delay was ineffective oversight of federal compliance reporting deadlines. Effect - The delay in filing resulted in a report of noncompliance to the federal awarding agency, which may lead to sanctions such as the withholding of federal funds or other administrative actions. Moreover, this condition may affect its low-risk auditee status in future years. Recommendation - We recommend that management implement controls to monitor and track all federal reporting deadlines to ensure timely submission. Additionally, we recommend that the auditee establish a formal procedure for filing the Federal Data Collection form and provide training to relevant staff on the new procedure. Management’s Response - Management agrees with the finding. Management has provided a corrective action plan outlining steps to prevent recurrence, including the Organization increasing its efforts to strengthen its controls surrounding its federal reporting policies and procedures.
The Organization is increasing its efforts to ensure that its policies and procedures are in place to ensure timely submission of reports. Completion Date: Estimated December 2025. Contact Person: Daniel Kevin Finney - Chief Financial Officer - 3529 7th Avenue South Birmingham, AL 35222 205-324-9822 finney@aidsalabama.org
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.