EIN: 582098758
UEI: GUEJHLW7JDV6
Audited by: ROBERT BAKER & ASSOCIATES, CPAs
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 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 September 18, 2026 (17 days from today).
What is a management decision? →FAC accepted this audit on January 7, 2025 — management decision was due July 7, 2025.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on May 7, 2023 — management decision was due November 7, 2023.
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
FAC accepted this audit on June 1, 2022 — management decision was due December 1, 2022.
MIER reports were not filed timely with DBHDD. Content: The organization did not adhere to the compliance requirements for filing MIER reports. Effect: Reimbursements for expenditures were delayed in being received. Recommendation: We recommend that internal controls are put in place to ensure that MIER reports are filed in accordance with the compliance requirements. Views of Responsible Officials and Planned Corrective Actions: We concur with the auditor?s recommendation. We will put into place internal controls to ensure reports are filed within the time frame according to the compliance requirements.
Show full finding ▾Hide full finding ▴2020-004 Timely Filing of MIER Reports to DBHDD Criteria: Management should establish internal controls to ensure the MIER reports are filed in a timely manner with DBHDD. Condition: MIER reports were not filed timely with DBHDD. Content: The organization did not adhere to the compliance requirements for filing MIER reports. Effect: Reimbursements for expenditures were delayed in being received. Recommendation: We recommend that internal controls are put in place to ensure that MIER reports are filed in accordance with the compliance requirements. Views of Responsible Officials and Planned Corrective Actions: We concur with the auditor?s recommendation. We will put into place internal controls to ensure reports are filed within the time frame according to the compliance requirements.
Management?s views: We concur with the auditor?s recommendation. We will put into place internal controls to ensure reports are filed within the time frame according to the compliance requirements. Corrective Action Plan: We have implemented a month end and year end close process to ensure all MIERs are submitted monthly and collected on a timely basis. As part of our month end close, we are reconciling all receivable accounts to include the MIERs. We are also tracking the receivable on a weekly basis via our available cash report.
Supporting documentation for major program disbursements requested as part of the audit were not able to be located. Content: The organization did not adhere to the controls in place for maintaining supporting documentation for major program disbursements. Effect: Internal controls were not adhered to leading to supporting documentation for major program disbursements to not be maintained. Recommendation: We recommend that internal controls are adhered to for maintaining supporting documentation for all major program disbursements. Views of Responsible Officials and Planned Corrective Actions: We concur with the auditor?s recommendation. We realize internal controls were not properly adhered to and will ensure that procedures are put in place, so this does not happen in the future.
Show full finding ▾Hide full finding ▴2020-005 Proper Record Keeping of Supporting Documentation for Major Program Disbursements Criteria: Management should establish internal controls to ensure supporting documentation for major program disbursements is properly maintained. Condition: Supporting documentation for major program disbursements requested as part of the audit were not able to be located. Content: The organization did not adhere to the controls in place for maintaining supporting documentation for major program disbursements. Effect: Internal controls were not adhered to leading to supporting documentation for major program disbursements to not be maintained. Recommendation: We recommend that internal controls are adhered to for maintaining supporting documentation for all major program disbursements. Views of Responsible Officials and Planned Corrective Actions: We concur with the auditor?s recommendation. We realize internal controls were not properly adhered to and will ensure that procedures are put in place, so this does not happen in the future.
Management?s views: We concur with the auditor?s recommendation. We realized that internal controls were not properly adhered to and will ensure that procedures are put in place, so this does not happen in the future. Corrective Action Plan: We have implemented an alphabetical vendor filing system with all disbursements to vendors by fiscal year and in monthly order. We have also created a shared folder with our journal entries along with the supporting documents.
FAC accepted this audit on May 25, 2021 — management decision was due November 25, 2021.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
FAC accepted this audit on March 23, 2017 — management decision was due September 23, 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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