EIN: 621274532
UEI: QCDWWBKW26D8
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 8, 2022. 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 8, 2022 (1479 days ago).
What is a management decision? →Monthly reconciliations were not performed timely for the Agency?s bank accounts. Context: As of the beginning of the year, the completion of bank reconciliations were behind by two months. Bank reconciliations became current in September 2020. Effect: Due to the time elapsed between the transactions occurring and the reconciliations being prepared, there is potential for errors to occur that would not be addressed in a timely manner. Cause: Cash reconciliations were not performed timely due to backlog of reconciliations as a result of turnover in accounting staff. Repeat Finding: 2020-001 in the prior year Recommendation: The Agency should prepare bank reconciliations each month as part of the monthly closing process to ensure that transactions are reasonable and accurately recorded and reviewed by appropriate personnel.
Show full finding ▾Hide full finding ▴Criteria: Bank accounts should be reconciled monthly and outstanding or reconciling items should be reviewed and analyzed for appropriate resolution on a timely basis. Statement of Condition: Monthly reconciliations were not performed timely for the Agency?s bank accounts. Context: As of the beginning of the year, the completion of bank reconciliations were behind by two months. Bank reconciliations became current in September 2020. Effect: Due to the time elapsed between the transactions occurring and the reconciliations being prepared, there is potential for errors to occur that would not be addressed in a timely manner. Cause: Cash reconciliations were not performed timely due to backlog of reconciliations as a result of turnover in accounting staff. Repeat Finding: 2020-001 in the prior year Recommendation: The Agency should prepare bank reconciliations each month as part of the monthly closing process to ensure that transactions are reasonable and accurately recorded and reviewed by appropriate personnel.
Finding 2021-001 Monthly reconciliations were not performed timely for one of the Organization's bank accounts. Department's Response: We concur. Views of Responsible Officials and Corrective Action: As of September 2020, all of the reconcilements were up to date and reconciled timely, therefore, the Organization is no longer in default of the findings noted above. Name of Responsible Person: Karen Stinson, Policies & Procedures Specialist Project Implementation Date: N/A 633 Thompson Lane, Nashville, TN 37204 (615)259-4866 Fax (615)259-4849 NashvilleCARES.org
2020-001
FAC accepted this audit on January 29, 2021 — management decision was due July 29, 2021.
Monthly reconciliations were not performed timely for the Agency?s bank accounts. Context: As of the end of the year, the completion of bank reconciliations were behind by two months. Effect: Due to the time elapsed between the transactions occurring and the reconciliations being prepared, there is potential for errors to occur that would not be addressed in a timely manner. Cause: Cash reconciliations were not performed timely due to backlog of reconciliations as a result of turnover in accounting staff. Repeat Finding: 2019-001 in the prior year Recommendation: The Agency should prepare bank reconciliations each month as part of the monthly closing process to ensure that transactions are reasonable and accurately recorded and reviewed by appropriate personnel.
Show full finding ▾Hide full finding ▴Criteria: Bank accounts should be reconciled monthly and outstanding or reconciling items should be reviewed and analyzed for appropriate resolution on a timely basis. Statement of Condition: Monthly reconciliations were not performed timely for the Agency?s bank accounts. Context: As of the end of the year, the completion of bank reconciliations were behind by two months. Effect: Due to the time elapsed between the transactions occurring and the reconciliations being prepared, there is potential for errors to occur that would not be addressed in a timely manner. Cause: Cash reconciliations were not performed timely due to backlog of reconciliations as a result of turnover in accounting staff. Repeat Finding: 2019-001 in the prior year Recommendation: The Agency should prepare bank reconciliations each month as part of the monthly closing process to ensure that transactions are reasonable and accurately recorded and reviewed by appropriate personnel.
Corrective Action Plan Year Ended June 30, 2020Finding 2020-001 Monthly reconciliations were not performed timely for one of the Organization?s bank accounts. Department?s Response: We concur. Views of Responsible Officials and Corrective Action: Reconciliations of all bank accounts are being completed before the end of the month following statement closing date. The Accounting Manager completes all reconciliations and they are submitted to the Chief Financial Officer by the established deadline. The Chief Financial Officer reviews and approves all bank reconciliations. Name of Responsible Person: Leslie McGilberry, Chief Financial Officer Project Implementation Date: A new CFO has been hired, the process is in place and all bank accounts have been, and will be, reconciled in a timely manner every month.
2019-001
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
Monthly reconciliations were not performed timely for one of the Agency?s bank accounts. Context: Bank reconciliations for one account had not been prepared for several months. Effect: Due to the time elapsed between the transactions occurring and the reconciliations being prepared, there is potential for errors to occur that would not be addressed in a timely manner. Cause: Cash reconciliations were not performed timely due to backlog of reconciliations as a result of turnover in accounting staff. Repeat Finding: 2018-001 in the prior year Recommendation: The Agency should prepare bank reconciliations each month as part of the monthly closing process to ensure that transactions are reasonable and accurately recorded and reviewed by appropriate personnel.
Show full finding ▾Hide full finding ▴2019-001 Reconciliation of bank accounts Criteria: Bank accounts should be reconciled monthly and outstanding or reconciling items should be reviewed and analyzed for appropriate resolution on a timely basis. Statement of Condition: Monthly reconciliations were not performed timely for one of the Agency?s bank accounts. Context: Bank reconciliations for one account had not been prepared for several months. Effect: Due to the time elapsed between the transactions occurring and the reconciliations being prepared, there is potential for errors to occur that would not be addressed in a timely manner. Cause: Cash reconciliations were not performed timely due to backlog of reconciliations as a result of turnover in accounting staff. Repeat Finding: 2018-001 in the prior year Recommendation: The Agency should prepare bank reconciliations each month as part of the monthly closing process to ensure that transactions are reasonable and accurately recorded and reviewed by appropriate personnel.
TO BE COMPLETED
2018-001
FAC accepted this audit on January 20, 2019 — management decision was due July 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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