EIN: 591881828
UEI: HF9UJ2296JG3
Audited by: Smoak, Davis & Nixon LLP
Oversight 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 January 31, 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 July 31, 2026 (34 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
Review and approval of cash disbursements were not documented. Criteria: Internal controls should be in place that provide reasonable assurance that cash disbursements are reviewed and approved. Cause: The Organization did not follow procedures to ensure documentation of the review and approval of cash disbursements. Effect: Lack of review and approval of cash disbursements could lead to inappropriate or fraudulent disbursements not being prevented or detected and corrected timely, resulting in misstatements to the financial statements. Recommendation: Procedures should be implemented to ensure cash disbursements are reviewed and approved by an individual who does not have custody or recordkeeping responsibilities. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and recommended procedures were implemented prior to year end.
Show full finding ▾Hide full finding ▴Condition: Review and approval of cash disbursements were not documented. Criteria: Internal controls should be in place that provide reasonable assurance that cash disbursements are reviewed and approved. Cause: The Organization did not follow procedures to ensure documentation of the review and approval of cash disbursements. Effect: Lack of review and approval of cash disbursements could lead to inappropriate or fraudulent disbursements not being prevented or detected and corrected timely, resulting in misstatements to the financial statements. Recommendation: Procedures should be implemented to ensure cash disbursements are reviewed and approved by an individual who does not have custody or recordkeeping responsibilities. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and recommended procedures were implemented prior to year end.
The Organization has communicated and reiterated the strict guidelines to the written policies and procedures to ensure that all disbursements submitted to the Finance Department must have an appropriate authorized signature and date. This policies encompasses all disbursements such as invoices from vendors, all employee’s reimbursements and travel vouchers submitted. Finance management will review the Check Register report weekly. Once approved, the report will be signed and dated by the designated authorized supervisor to ensure accuracy.
Payment receipt logs were not prepared, payment receipts were posted to incorrect general ledger accounts, and no evidence was provided for review and approval of accounting for payment receipts. Criteria: Internal controls should be in place that provide reasonable assurance that payment receipts are documented as received, are properly recorded in the general ledger, and that the review and approval of accounting over payment receipts is properly documented while maintaining sufficient segregation of duties. Effect: Lack of controls over payment receipts resulted in misstatements of accounts receivable and revenue throughout the year. Recommendation: Procedures should be implemented to ensure incoming payment receipts are logged, properly recorded to the appropriate accounts, and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴Condition: Payment receipt logs were not prepared, payment receipts were posted to incorrect general ledger accounts, and no evidence was provided for review and approval of accounting for payment receipts. Criteria: Internal controls should be in place that provide reasonable assurance that payment receipts are documented as received, are properly recorded in the general ledger, and that the review and approval of accounting over payment receipts is properly documented while maintaining sufficient segregation of duties. Effect: Lack of controls over payment receipts resulted in misstatements of accounts receivable and revenue throughout the year. Recommendation: Procedures should be implemented to ensure incoming payment receipts are logged, properly recorded to the appropriate accounts, and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and recommended procedures have been implemented.
The Organization has incorporated and communicated changed to our written policies and procedures ensuring that all collections and funds received by the Finance Department be documented in a cash receipts log or electronic transmission log. This applies to collections received by the front desk, checks received by mail or funds electronically deposited. The collections and checks received by mail will then be given to the Finance staff to deposit with the bank. Once deposited, a team member of the Finance Department will validate the cash receipt log and deposit ticket, and record them in the general ledger to the appropriate account.
FAC accepted this audit on November 1, 2022 — management decision was due May 1, 2023.
Services provided to enrolled clients were not properly charged to the correct program in the Organization's electronic health record system and were frequently adjusted after contract invoicing was completed. Criteria: Internal controls should be in place that provide reasonable assurance that services provided to clients are charged to the correct program. Cause: The Organization implemented a new electronic health records system at the beginning of the fiscal year that caused issues in assigning client services to the correct program. Effect: Monthly invoices had significant errors in the units of services reported to the Managing Entity resulting in incorrect reimbursements to the Organization. Management has stated that the units of service in question have subsequently been reconciled with the Managing Entity. Recommendation: Procedures should be implemented to ensure client services are charged to the correct program at time of service. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and recommended procedures have been implemented.
Show full finding ▾Hide full finding ▴Condition: Services provided to enrolled clients were not properly charged to the correct program in the Organization's electronic health record system and were frequently adjusted after contract invoicing was completed. Criteria: Internal controls should be in place that provide reasonable assurance that services provided to clients are charged to the correct program. Cause: The Organization implemented a new electronic health records system at the beginning of the fiscal year that caused issues in assigning client services to the correct program. Effect: Monthly invoices had significant errors in the units of services reported to the Managing Entity resulting in incorrect reimbursements to the Organization. Management has stated that the units of service in question have subsequently been reconciled with the Managing Entity. Recommendation: Procedures should be implemented to ensure client services are charged to the correct program at time of service. Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding and recommended procedures have been implemented.
SIGNIFICANT DEFICIENCIES: 2022-001, 2022-002 Name of contact person: Candace Hodgkins, Ph.D., LMHC, CEO Corrective action: Management agrees with these findings. Many reports have been created to catch a variety of errors over the course of the year, and these reports are disseminated to staff on a daily basis. Additional reports are developed as issues are identified. Billing staff have been provided re-training in the usage of the electronic health record as recently as April 2022, which should alleviate setup issues with the coverage plans in the client account. To prevent billing to the wrong funding/program, billing staff will review the charges on a daily basis to spot incorrect amounts, incorrect assignment of the liability, or other errors that may arise. Each month end, data is reconciled with the KIS state data system and Invoice submitted to LSF. Any issues are corrected up to the time the invoice is approved. Finance will continue to monitor the amounts paid on the invoice match the units submitted at the point of time the month was closed. Corrections will be made in the year-to-date data submission sent in the following month if identified after a month end close.
FAC accepted this audit on November 9, 2021 — management decision was due May 9, 2022.
FAC accepted this audit on November 3, 2020 — management decision was due May 3, 2021.
FAC accepted this audit on November 4, 2019 — management decision was due May 4, 2020.
FAC accepted this audit on November 20, 2018 — management decision was due May 20, 2019.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 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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