EIN: 593158212
UEI: GGUKXJN5ZPL8
Audited by: JAMES MOORE & CO., PL
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 26, 2023. 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 26, 2023 (1072 days ago).
What is a management decision? →During the current year, the allocation plan was not reviewed and adjusted to actual per CFR 200. Cause: Management?s cost allocation plan should be documented as to the methodology supporting the plan, including how percentages for each funding stream are determined and the plan should be documented when circumstances arise that require the plan to be changed. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment.Recommendation: Management should compare budgeted revenues to actual revenues throughout the fiscal year to determine if the cost allocation percentages require updating and document and retain the plan changes.
Show full finding ▾Hide full finding ▴Finding 2022-002: Cost Allocation Plan Information on the Federal Program: Assistance Listing Number 93.778. Medical Assistance Program. Award Number: FP076-07. Compliance Requirement: Allowable Costs Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: During the current year, the allocation plan was not reviewed and adjusted to actual per CFR 200. Cause: Management?s cost allocation plan should be documented as to the methodology supporting the plan, including how percentages for each funding stream are determined and the plan should be documented when circumstances arise that require the plan to be changed. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment.Recommendation: Management should compare budgeted revenues to actual revenues throughout the fiscal year to determine if the cost allocation percentages require updating and document and retain the plan changes.
Financial Statement Finding and Federal Award Findings and Questioned Costs: Finding 2022- 002: Cost Allocation Plan Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: During the current year, the allocation plan was based on budgeted revenues which is unallowable per CFR 200. Cause: Management?s plan is based on a cost driver that is unallowable per CFR 200. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: Management should compare budgeted revenues to actual revenues throughout the fiscal year to determine if the cost allocation percentages require updating. Corrective Action: The Coalition?s cost allocation process has been driven primarily at the direction of its state funder. Moving forward, management plans to consult with the auditing firm for assistance in the development and tracking of a cost allocation plan which complies with CFR 200 prior to submission of the upcoming fiscal year budget/cost allocation plan.
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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