EIN: 600002593
UEI: RZSHT8UGEMA5
Audited by: Ringold Financial Management Services, Inc.
Oversight 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 November 11, 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 May 11, 2026 (109 days ago).
What is a management decision? →During our testing, we noted that the Organization did not submit the required fiscal year 2024 documents to the FAC and GATA portals by the required due date.
Show full finding ▾Hide full finding ▴During our testing, we noted that the Organization did not submit the required fiscal year 2024 documents to the FAC and GATA portals by the required due date.
AAFS agrees with this finding. AAFS has since designated a finance team member with the support of additional finance staff to be responsible for completing all general accounting duties, including closing the fiscal year and have all audit documentation available when requested. We have committed to having our fiscal year 2025 audit complete on/about June 30, 2026.
2023-003
During our testing, we noted that the Organization did not submit the required expenditure reports in accordance with CCDPH’s due dates.
Show full finding ▾Hide full finding ▴During our testing, we noted that the Organization did not submit the required expenditure reports in accordance with CCDPH’s due dates.
AAFS agrees with this finding. The AAFS finance team is currently short-staffed. AAFS is working towards adding a staff accountant to the team within the next 30 days to support with the day-to-day bookkeeping and record maintenance. Since the Finance Director joined AAFS, she has been cross- training the Accountant on grant reporting requirements, reviewing monthly vouchers in terms of accuracy, cost allowability, coding, alignment with approved budgets, and ensuring vouchers are submitted by the due dates. If there would be any possibility of not meeting the due date, the assigned grant accountant would formally request an extension from funder. Moreover, finance staff participate in voucher trainings provided by funders and request one-to-one discussions with funders for guidance in vouchering for new awards.
2023-004
FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
Controls over Finanical Statement Preparation - During the audit, Ringold assisted the Organization in preparing serval material adjustments to present the financial position and activities of the Organization in accordance witgh GAAP. Ringold proposed prior period and current yeat adjustements to correct eroors identified with cash, receivable, fixed assets, accured expenses, deferred revenue and Leases
Show full finding ▾Hide full finding ▴Controls over Finanical Statement Preparation - During the audit, Ringold assisted the Organization in preparing serval material adjustments to present the financial position and activities of the Organization in accordance witgh GAAP. Ringold proposed prior period and current yeat adjustements to correct eroors identified with cash, receivable, fixed assets, accured expenses, deferred revenue and Leases
All adjusting entries proposed by Ringold have been entered into the accounting systems for the fiscal year ended 12/21/2-23 As of September 2024, all cash accounts were being reconciled on a monthly basis. Moving forward other balance sheet accounts will be reviews and adjusted quarterly. AAFS anticipates having 100% of balance sheet accounts reconciled prior to the 12/31/2024 audit.
Controls over Net Assets with Donor Restrictions - AAFS was unable to produce a net assets with donor restrictions schedule for the fiscal year ended 12/31/2023. As part of the audit, Ringold had to assist management in creating this schedule and identifying the relevant restricted amounts. Based on Ringold’s testing, it was evident that a formal process for identifying and tracking restricyes support was not in place.
Show full finding ▾Hide full finding ▴Controls over Net Assets with Donor Restrictions - AAFS was unable to produce a net assets with donor restrictions schedule for the fiscal year ended 12/31/2023. As part of the audit, Ringold had to assist management in creating this schedule and identifying the relevant restricted amounts. Based on Ringold’s testing, it was evident that a formal process for identifying and tracking restricyes support was not in place.
AAFS has implemented a procedure assigning class of Restricted or unrestricted to donations when received, along with scanning all documentation (agreement, letter) received from the donor. Restricted funds/donations are reviewed on a monthly basis to determine the status of the funds.
Non-Compliance with Grantor Reporting Requirments - During audit testing, Ringold noted that the Organization did not submit the required fiscal year 2023 documents to FAC and GATA portals by the required due date
Show full finding ▾Hide full finding ▴Non-Compliance with Grantor Reporting Requirments - During audit testing, Ringold noted that the Organization did not submit the required fiscal year 2023 documents to FAC and GATA portals by the required due date
AAFS has designated a finance team member to be responsible for completing all general accounting duties, including closing the fiscal year and have all audit documentation available when requested. We have committed to having our 12/31/2024 audit cioplete by 6/30/2025
Non-Compliance with Federal and State Reporting Requirements - There were delays in the complilation of internal grant information required to be submiteed to AGEOptions, leading to late report submissions.
Show full finding ▾Hide full finding ▴Non-Compliance with Federal and State Reporting Requirements - There were delays in the complilation of internal grant information required to be submiteed to AGEOptions, leading to late report submissions.
The AAFS staf is currently under employed by 50%. We are currently working towards having our finance team fully staffed within the next 60 days. We are currently meeting and reviewing all grants on a weekly basis to ensure vouchers and other required documents are submitted by the required due date. Estimates Completion Date 12/31/2025
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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