EIN: 591221966
UEI: CJE1MLA6WYZ5
Audited by: Forvis Mazars, LP
Cognizant agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 16, 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 16, 2026 (171 days ago).
What is a management decision? →During this fiscal year, the audit team proposed adjustments to reconcile the Schedule of Expenditures of Federal Awards and State Financial Assistance to the financial statements. Cause: Timely review and reconciliations were not always performed. Effect or Potential Effect: The Schedule of Expenditures of Federal Awards and State Financial Assistance did not reconcile to the financials which has the potential risk of changing the scope of major programs tested. Questioned Costs: There were no such items identified during our audit. Perspective: This impacts the financial reporting and tracking of all federal awards and state programs. Repeat Finding: This is not a repeat finding. Type of Finding: Internal Control Over Financial Reporting and Internal Control Over Major Federal Programs and State Awards (All Programs and Awards). Recommendation: We recommend that management implement controls to perform timely review and approval of reconciling The Schedule of Expenditures of Federal Awards and State Financial Assistance to the financial statements. Views of responsible officials: Management concurs with the finding. RCMA experienced turnover in key finance personnel during FY24, which contributed to delays and gaps in performing timely account reconciliations and supervisory reviews. These challenges, combined with resource constraints, resulted in adjustments to the Schedule of Expenditures of Federal Awards and State Financial Assistance. Corrective Action Plan: To address the noted condition, management has implemented corrective measures effective with the FY25 reporting cycle: 1. New ERP System Implementation – The transition to the new ERP system will automate the tracking of federal and state grant expenditures against the general ledger and streamline the preparation of the Schedule of Expenditures of Federal Awards (SEFA) and State Financial Assistance. 2. Strengthened Internal Controls and Approvals – Beginning in FY25, updated policies and procedures require monthly reconciliations of the SEFA schedule to the general ledger. These reconciliations are reviewed and approved by senior finance staff to ensure timely identification and correction of discrepancies. 3. Independent Oversight and Expertise – The organization has engaged an independent consulting firm with deep nonprofit expertise to assist in reviewing internal controls and reconciliation processes, ensuring alignment with best practices, and providing periodic oversight during the ERP transition. 4. Ongoing Staff Training – Finance staff are receiving training in the new ERP system and updated internal control procedures to ensure consistency and accuracy across reporting periods. Management believes these measures, beginning with FY25 reporting, will ensure timely, accurate reconciliations of the SEFA schedule to the financial statements, prevent future audit delays, and strengthen overall grant compliance. Questioned Costs None reported.
Show full finding ▾Hide full finding ▴Finding 2024 - 02: Reporting Corrections Federal Program and Specific Award Identification: All federal programs and state award. Federal Program and Specific Award Identification: All federal programs and state award. Criteria: The Schedule of Expenditures of Federal Awards and State Financial Assistance should reconcile to the financial statements. Condition: During this fiscal year, the audit team proposed adjustments to reconcile the Schedule of Expenditures of Federal Awards and State Financial Assistance to the financial statements. Cause: Timely review and reconciliations were not always performed. Effect or Potential Effect: The Schedule of Expenditures of Federal Awards and State Financial Assistance did not reconcile to the financials which has the potential risk of changing the scope of major programs tested. Questioned Costs: There were no such items identified during our audit. Perspective: This impacts the financial reporting and tracking of all federal awards and state programs. Repeat Finding: This is not a repeat finding. Type of Finding: Internal Control Over Financial Reporting and Internal Control Over Major Federal Programs and State Awards (All Programs and Awards). Recommendation: We recommend that management implement controls to perform timely review and approval of reconciling The Schedule of Expenditures of Federal Awards and State Financial Assistance to the financial statements. Views of responsible officials: Management concurs with the finding. RCMA experienced turnover in key finance personnel during FY24, which contributed to delays and gaps in performing timely account reconciliations and supervisory reviews. These challenges, combined with resource constraints, resulted in adjustments to the Schedule of Expenditures of Federal Awards and State Financial Assistance. Corrective Action Plan: To address the noted condition, management has implemented corrective measures effective with the FY25 reporting cycle: 1. New ERP System Implementation – The transition to the new ERP system will automate the tracking of federal and state grant expenditures against the general ledger and streamline the preparation of the Schedule of Expenditures of Federal Awards (SEFA) and State Financial Assistance. 2. Strengthened Internal Controls and Approvals – Beginning in FY25, updated policies and procedures require monthly reconciliations of the SEFA schedule to the general ledger. These reconciliations are reviewed and approved by senior finance staff to ensure timely identification and correction of discrepancies. 3. Independent Oversight and Expertise – The organization has engaged an independent consulting firm with deep nonprofit expertise to assist in reviewing internal controls and reconciliation processes, ensuring alignment with best practices, and providing periodic oversight during the ERP transition. 4. Ongoing Staff Training – Finance staff are receiving training in the new ERP system and updated internal control procedures to ensure consistency and accuracy across reporting periods. Management believes these measures, beginning with FY25 reporting, will ensure timely, accurate reconciliations of the SEFA schedule to the financial statements, prevent future audit delays, and strengthen overall grant compliance. Questioned Costs None reported.
Corrective Action Plan: To address the noted condition, management has implemented corrective measures effective with the FY25 reporting cycle: 1. New ERP System Implementation – The transition to the new ERP system will automate the tracking of federal and state grant expenditures against the general ledger and streamline the preparation of the Schedule of Expenditures of Federal Awards (SEFA) and State Financial Assistance. 2. Strengthened Internal Controls and Approvals – Beginning in FY25, updated policies and procedures require monthly reconciliations of the SEFA schedule to the general ledger. These reconciliations are reviewed and approved by senior finance staff to ensure timely identification and correction of discrepancies. 3. Independent Oversight and Expertise – The organization has engaged an independent consulting firm with deep nonprofit expertise to assist in reviewing internal controls and reconciliation processes, ensuring alignment with best practices, and providing periodic oversight during the ERP transition. 4. Ongoing Staff Training – Finance staff are receiving training in the new ERP system and updated internal control procedures to ensure consistency and accuracy across reporting periods. Management believes these measures, beginning with FY25 reporting, will ensure timely, accurate reconciliations of the SEFA schedule to the financial statements, prevent future audit delays, and strengthen overall grant compliance. Questioned Costs None reported.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
FAC accepted this audit on March 13, 2022 — management decision was due September 13, 2022.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
FAC accepted this audit on February 15, 2018 — management decision was due August 15, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 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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