EIN: 621511959
UEI: SQNUKUGJNE73
Audited by: LBMC, PC
Oversight agency: 14 [Department of Housing and Urban Development]
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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 August 12, 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 February 12, 2027 (165 days from today).
What is a management decision? →FAC accepted this audit on April 30, 2025 — management decision was due October 30, 2025.
FAC accepted this audit on April 11, 2024 — management decision was due October 11, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
During our test of internal controls over eligibility, we noted an ineligible individual received services that were charged to the grant. Criteria: The Compliance Supplement states, ?A person eligible for assistance under this program means a person with HIV or AIDS who is a low-income individual and the person?s family, including persons important to their care or well-being, as defined in 24 CFR section 574.3.? Cause: Program personnel did not review and determine the individual?s eligibility under this particular grant prior to providing services. Effect: Expenses were charged and reimbursed under the grant for items that did not qualify due to the individual being ineligible. Context: A sample of 40 participants was selected for eligibility testing. Of those 40 selected, one was determined to be ineligible. Recommendation: Documentation for all individuals requesting services should be reviewed by appropriate personnel to determine eligibility prior to providing services. Management?s Response: We agree with the recommendation. See management?s corrective action plan.
Show full finding ▾Hide full finding ▴Condition: During our test of internal controls over eligibility, we noted an ineligible individual received services that were charged to the grant. Criteria: The Compliance Supplement states, ?A person eligible for assistance under this program means a person with HIV or AIDS who is a low-income individual and the person?s family, including persons important to their care or well-being, as defined in 24 CFR section 574.3.? Cause: Program personnel did not review and determine the individual?s eligibility under this particular grant prior to providing services. Effect: Expenses were charged and reimbursed under the grant for items that did not qualify due to the individual being ineligible. Context: A sample of 40 participants was selected for eligibility testing. Of those 40 selected, one was determined to be ineligible. Recommendation: Documentation for all individuals requesting services should be reviewed by appropriate personnel to determine eligibility prior to providing services. Management?s Response: We agree with the recommendation. See management?s corrective action plan.
Corrective Action: This resulted due to different TGA for different programs. The items noted were covered under different programs but were not reviewed as to the appropriate TGA for the utilized program involved. They have instituted an internal program audit function to review provided services monthly in order to insure proper TGA and other qualifications are noted as appropriate for the services provided and individuals serviced. Responsible for Corrective Action: Mia Cotton, Chief Programs Officer Anticipated Completion Date for Corrective Action: June 30, 2023
During our test of internal controls over eligibility, we noted ineligible individuals received services that were charged to the grant. Criteria: The Compliance Supplement states, ?To be eligible to receive assistance in the form of therapeutics, an individual must have a medical diagnosis of HIV/AIDS and be (1) a low-income individual (as defined by the state), (2) a resident of the state, and (3) uninsured or underinsured.? Cause: Program personnel did not review and determine the individuals? eligibility under this particular grant prior to providing services. Effect: Expenses were charged and reimbursed under the grant for items that did not qualify due to the individuals being ineligible. Context: A sample of 40 participants was selected for eligibility testing. Of those 40 selected, two were determined to be ineligible. Recommendation: Documentation for all individuals requesting services should be reviewed by appropriate personnel to determine eligibility prior to providing services. Management?s Response: We agree with the recommendation. See management?s corrective action plan.
Show full finding ▾Hide full finding ▴Condition: During our test of internal controls over eligibility, we noted ineligible individuals received services that were charged to the grant. Criteria: The Compliance Supplement states, ?To be eligible to receive assistance in the form of therapeutics, an individual must have a medical diagnosis of HIV/AIDS and be (1) a low-income individual (as defined by the state), (2) a resident of the state, and (3) uninsured or underinsured.? Cause: Program personnel did not review and determine the individuals? eligibility under this particular grant prior to providing services. Effect: Expenses were charged and reimbursed under the grant for items that did not qualify due to the individuals being ineligible. Context: A sample of 40 participants was selected for eligibility testing. Of those 40 selected, two were determined to be ineligible. Recommendation: Documentation for all individuals requesting services should be reviewed by appropriate personnel to determine eligibility prior to providing services. Management?s Response: We agree with the recommendation. See management?s corrective action plan.
Corrective Action: This resulted due to different TGA for different programs. The items noted were covered under different programs but were not reviewed as to the appropriate TGA for the utilized program involved. They have instituted an internal program audit function to review provided services monthly in order to insure proper TGA and other qualifications are noted as appropriate for the services provided and individuals serviced. Responsible for Corrective Action: Mia Cotton, Chief Programs Officer Anticipated Completion Date for Corrective Action: June 30, 2023
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
FAC accepted this audit on January 29, 2020 — management decision was due July 29, 2020.
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
FAC accepted this audit on May 1, 2018 — management decision was due November 1, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 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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