EIN: 592198911
UEI: Y8ABCWTEM4Y5
Audit also covers EIN: 592569847 · unlinked EINs have no separate FAC filing
Audited by: RSM US LLP
Cognizant agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 18, 2026 (13 days ago).
What is a management decision? →FAC accepted this audit on February 20, 2025 — management decision was due August 20, 2025.
FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on February 28, 2022 — management decision was due August 28, 2022.
During our test work, we noted that the Organization conducted an evaluation of three subrecipients, but the Organization did not formally document the evaluation of each of these subrecipients as it pertains to the risk of noncompliance with federal statutes, regulations, and the terms and conditions of each sub-award for purposes of determining appropriate subrecipient monitoring. Due to this, a conclusion was not formally reached as to the level of required monitoring for each subrecipient to ensure proper accountability and compliance with program requirements and achievement of performance goals. Questioned Costs: None Context: See ?Condition? above. Effect: This finding is limited to the subrecipient expenditures of the two programs identified above. The effect of this finding could be that the Organization is not performing adequate monitoring procedures over the subrecipients within these two major programs in order to ensure proper accountability and compliance with program requirements and achievement of performance goals for their subrecipients. This could result in federal funds being used for improper purposes. Cause: The Organization did not have procedures and controls in place to ensure subrecipient risk assessments were formally documented and approved. Recommendation: We recommend the Organization document a formalized risk assessment for each subrecipient to document its considerations whether subrecipient monitoring procedures in place are adequate to ensure proper accountability and compliance with program requirements and achievement of performance goals. View of Responsible Officials and Planned Corrective Actions: Management agreements with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2021-001 ? Subrecipient Monitoring Risk Assessment Agency and Award: U.S. Department of Health and Human Services ALN Numbers: 93.658, Foster Care ? Title IV-E 93.566, Refugee and Entrant Assistance ? State Administered Programs Significant Deficiency/Other Matter Compliance Criteria: Per 2 CFR 200.332(b) and 2 CFR 200.332(e), a pass-through entity is required to evaluate each subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of each sub-award for purposes of determining appropriate subrecipient monitoring requirements. Depending on the risk assessment, the pass-through entity should identify monitoring procedures to be performed in order to ensure proper accountability and compliance with program requirements and achievements of performance goals. Condition: During our test work, we noted that the Organization conducted an evaluation of three subrecipients, but the Organization did not formally document the evaluation of each of these subrecipients as it pertains to the risk of noncompliance with federal statutes, regulations, and the terms and conditions of each sub-award for purposes of determining appropriate subrecipient monitoring. Due to this, a conclusion was not formally reached as to the level of required monitoring for each subrecipient to ensure proper accountability and compliance with program requirements and achievement of performance goals. Questioned Costs: None Context: See ?Condition? above. Effect: This finding is limited to the subrecipient expenditures of the two programs identified above. The effect of this finding could be that the Organization is not performing adequate monitoring procedures over the subrecipients within these two major programs in order to ensure proper accountability and compliance with program requirements and achievement of performance goals for their subrecipients. This could result in federal funds being used for improper purposes. Cause: The Organization did not have procedures and controls in place to ensure subrecipient risk assessments were formally documented and approved. Recommendation: We recommend the Organization document a formalized risk assessment for each subrecipient to document its considerations whether subrecipient monitoring procedures in place are adequate to ensure proper accountability and compliance with program requirements and achievement of performance goals. View of Responsible Officials and Planned Corrective Actions: Management agreements with the finding. See Corrective Action Plan.
Lutheran Services Florida CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2021 Identifying Number: 2021-001- Subrecipient Monitoring Risk Assessment Finding: During their test work, RSM noted that the Organization conducted an evaluation of three subrecipients, but the Organization did not formally document the evaluation of each of these subrecipients as it pertains to the risk of noncompliance with federal statutes, regulations, and the terms and conditions of each sub-award for purposes of determining appropriate subrecipient monitoring. Due to this, a conclusion was not formally reached as to the level of required monitoring for each subrecipient to ensure proper accountability and compliance with program requirements and achievement of performance goals. LSF Comments: Lutheran Services Florida currently has 72 subrecipients of State and Federal funding approximating $138 million dollars. We have met the subrecipient monitoring requirements for those subrecipients for many years. The subrecipient agreements referenced above were agreements entered into during fiscal year 2020 for a total of $1.1 million dollars in a different line of business than our current subrecipients. Given the Covid pandemic and staffing constraints, we were unable to fully document the evaluation of each of these subrecipients during fiscal year 2021. Corrective Actions Taken or Planned: After our fiscal year ended June 30, 2021, LSF did document a formalized risk assessment approach to be taken for these subrecipients. In January 2022, risk assessment checklists were sent to the subrecipients mentioned above. Those checklists have been returned to LSF and a full risk assessment monitoring will take place in February 2022. In addition, risk assessments will be completed annually for these subrecipients.
During our testwork, we noted that the Organization did not comply with FFATA reporting requirements. The following table summarizes the results of our testing. Questioned Costs: None Context: This finding is isolated to the ?reporting? direct and material compliance requirement. Effect: Due to the Organization not registering their subawards within the FSRS, it is possible that the federal agency may have misinformation about the subrecipient or the nature of the subrecipient agreement. Cause: The Organization did not have controls in place to identify and continually monitor this compliance requirement. Recommendation: We recommend the Organization identify and execute policies and control procedures in order to ensure that all direct subawards made are properly reported in FSRS. This could include having a process in place to ensure that new subaward agreements are evaluated for FFATA compliance upon execution of the award as well as having processes in place to monitor existing subawards. We also recommend control procedures be developed in order to identify the applicability of compliance requirements to the Organization. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2021-002 ? Federal Funding Accountability and Transparency Act (FFATA) Agency and Award: U.S. Department of Health and Human Services ALN Number: Head Start Cluster: 93.600, Head Start Program Significant Deficiency/Other Matter Compliance Criteria: Per 2 CFR 170, direct recipients of grants or cooperative agreements who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: During our testwork, we noted that the Organization did not comply with FFATA reporting requirements. The following table summarizes the results of our testing. Questioned Costs: None Context: This finding is isolated to the ?reporting? direct and material compliance requirement. Effect: Due to the Organization not registering their subawards within the FSRS, it is possible that the federal agency may have misinformation about the subrecipient or the nature of the subrecipient agreement. Cause: The Organization did not have controls in place to identify and continually monitor this compliance requirement. Recommendation: We recommend the Organization identify and execute policies and control procedures in order to ensure that all direct subawards made are properly reported in FSRS. This could include having a process in place to ensure that new subaward agreements are evaluated for FFATA compliance upon execution of the award as well as having processes in place to monitor existing subawards. We also recommend control procedures be developed in order to identify the applicability of compliance requirements to the Organization. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Identifying Number: 2021-002- Federal Funding Accountability and Transparency Act (FFATA) Finding: Per 2 CFR 170, direct recipients of grants or cooperative agreements who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. LSF Comments: LSF was unaware of this requirement that has been in effect since October 2010 and this issue was not identified in any prior audits. This requirement applies to 4 LSF subcontracts in our Head Start program. Corrective Actions Taken or Planned: LSF will enter the required data into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for these 4 contracts in February/March 2022 and will continue this practice of reporting the data when entering into a new contract or amending/renewing a current contract per the FFATA requirements.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
FAC accepted this audit on February 7, 2018 — management decision was due August 7, 2018.
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 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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