EIN: 591777567
UEI: HQ42LNXU1V46
Audited by: MOSS, KRUSICK & ASSOCIATES, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 4, 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 March 4, 2027 (175 days from today).
What is a management decision? →FAC accepted this audit on June 18, 2025 — management decision was due December 18, 2025.
FAC accepted this audit on June 18, 2024 — management decision was due December 18, 2024.
FAC accepted this audit on September 17, 2023 — management decision was due March 17, 2024.
FAC accepted this audit on September 15, 2022 — management decision was due March 15, 2023.
FAC accepted this audit on September 14, 2021 — management decision was due March 14, 2022.
FAC accepted this audit on November 16, 2020 — management decision was due May 16, 2021.
Two out of the eighty disbursement selected for testing had no indication of approval. The lack of approval represents a control finding over compliance for these federal programs. There were no questioned costs noted during testing for these federal programs. Cause: Lack of well-defined review and approval procedures. Effect: Potential misstatement or errors or irregularities in the financial statements and unauthorized expenses. Recommendation: We recommend review procedures be established over transactions on an ongoing basis and procedures adopted to ensure all entries have proper approval.
Show full finding ▾Hide full finding ▴Finding 2019-004: Aging Cluster (CFDA #93.044, 93.045, and 93.053), and National Family Caregiver Support, Title III, Part E (CFDA #93.052) - Disbursement Approval - Compliance Requirements: Activities Allowed and Unallowed and Allowable Costs Criteria: Internal controls are designed to safeguard assets and help prevent or detect losses from employee dishonesty or error. A fundamental concept in a good system of internal control is policies and procedures surrounding review and approval of transactions. Condition: Two out of the eighty disbursement selected for testing had no indication of approval. The lack of approval represents a control finding over compliance for these federal programs. There were no questioned costs noted during testing for these federal programs. Cause: Lack of well-defined review and approval procedures. Effect: Potential misstatement or errors or irregularities in the financial statements and unauthorized expenses. Recommendation: We recommend review procedures be established over transactions on an ongoing basis and procedures adopted to ensure all entries have proper approval.
Finding 2019-004: Aging Cluster (CFDA #93.044, 93.045, and 93.053), and National Family Caregiver Support, Title III, Part E (CFDA #93.052) - Disbursement Approval - Compliance Requirements: Activities Allowed and Unallowed and Allowable Costs Elder Options removed the Chief Financial Officer and has outsourced this position to a CPA firm. Elder Options will review all journal entries entered in the accounting system as they occur to verify that each is valid, posted in the correct amount, adequately supported and approved timely. Elder Options will review all financial and accounting processes and procedures with the new CFO and update them as needed. Elder Options will identify training opportunities for staff and restructure staff and functions as needed.
FAC accepted this audit on June 18, 2019 — management decision was due December 18, 2019.
FAC accepted this audit on November 4, 2018 — management decision was due May 4, 2019.
FAC accepted this audit on June 27, 2017 — management decision was due December 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.
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