EIN: 630506849
UEI: JNQHWKAACMK3
Audited by: Wilkins Miller, LLC
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 July 31, 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 January 31, 2027 (151 days from today).
What is a management decision? →FAC accepted this audit on July 30, 2025 — management decision was due January 30, 2026.
FAC accepted this audit on July 31, 2024 — management decision was due January 31, 2025.
As of the date of this audit report, the Agency was holding $256,808 of excess cash on hand for Low-Income Home Energy Assistance Program (LIHEAP). Criteria: Uniform Guidance 200.305(b)(1) states “Advance payments to a non-Federal entity must be limited to the minimum amounts needed and be timed to be in accordance with the actual, immediate cash requirements of the non-Federal entity in carrying out the purpose of the approved program or project.” Further, Uniform Guidance 200.305(b)(5) states "To the extent available, the non-Federal entity must disburse funds available from program income (including repayments to a revolving fund), rebates, refunds, contract settlements, audit recoveries, and interest earned on such funds before requesting additional cash payments." Cause: Changes in county or grant allocation amounts were not properly entered into the grant data management system causing errors in grant expenditure reporting and, therefore, grant funding requests resulting in excess cash on hand. Effect: The Agency is not in compliance with Uniform Guidance regulations on cash management. Recommendation: We recommend the Agency implement systems, procedures and training to ensure grant expenditures reported in the data management system are reconciled timely and accurately with the actual expenditures reported in the accounting system. The reconciliations should be prepared by the Agency accounting staff and reviewed by the CFO. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Show full finding ▾Hide full finding ▴Low-Income Home Energy Assistance, LI-007-23; ALN 93.568; Grant period October 1, 2022 to December 31, 2023. Condition: As of the date of this audit report, the Agency was holding $256,808 of excess cash on hand for Low-Income Home Energy Assistance Program (LIHEAP). Criteria: Uniform Guidance 200.305(b)(1) states “Advance payments to a non-Federal entity must be limited to the minimum amounts needed and be timed to be in accordance with the actual, immediate cash requirements of the non-Federal entity in carrying out the purpose of the approved program or project.” Further, Uniform Guidance 200.305(b)(5) states "To the extent available, the non-Federal entity must disburse funds available from program income (including repayments to a revolving fund), rebates, refunds, contract settlements, audit recoveries, and interest earned on such funds before requesting additional cash payments." Cause: Changes in county or grant allocation amounts were not properly entered into the grant data management system causing errors in grant expenditure reporting and, therefore, grant funding requests resulting in excess cash on hand. Effect: The Agency is not in compliance with Uniform Guidance regulations on cash management. Recommendation: We recommend the Agency implement systems, procedures and training to ensure grant expenditures reported in the data management system are reconciled timely and accurately with the actual expenditures reported in the accounting system. The reconciliations should be prepared by the Agency accounting staff and reviewed by the CFO. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Management agrees with the finding and has developed and begun implementation of a corrective action plan.
FAC accepted this audit on July 30, 2023 — management decision was due January 30, 2024.
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
FAC accepted this audit on September 16, 2021 — management decision was due March 16, 2022.
FAC accepted this audit on June 3, 2021 — management decision was due December 3, 2021.
Section II- Financial Statement Findings 2019-001- An improper segregation of duties exists in the accounting functions. This condition is caused by limited staffing and a need for additional training for potential allocation of job responsibilities to permit proper segregation of all accounting functions. We recommend accounting duties be segregated whenever possible. Management has indicated they will continue to train personnel to help with this issue in accounting segregation but also acknowledge the limitations based on small and limited accounting staff. While this is considered a significant deficiency and a material weakness in fact, we have been satisfied through our audit procedures that these issues did not generate any questioned costs nor did they have any material effect on the financial statements.
Show full finding ▾Hide full finding ▴Section II- Financial Statement Findings 2019-001- An improper segregation of duties exists in the accounting functions. This condition is caused by limited staffing and a need for additional training for potential allocation of job responsibilities to permit proper segregation of all accounting functions. We recommend accounting duties be segregated whenever possible. Management has indicated they will continue to train personnel to help with this issue in accounting segregation but also acknowledge the limitations based on small and limited accounting staff. While this is considered a significant deficiency and a material weakness in fact, we have been satisfied through our audit procedures that these issues did not generate any questioned costs nor did they have any material effect on the financial statements.
Corrective Action Plan(s): Corrective Action Plan(s) Year Ended October 31, 2019 Financial Statements Findings and Questioned CostsFinding Control Number: Item 2019-001- Qualified Financial Personnel -Segregation of Duties Criteria- An improper segregation of duties exists in the accounting functions. This condition is caused by limited staffing and a need for additional training for potential allocation of job responsibilities to permit proper segregation of all accounting functions. We recommend accounting duties be segregated whenever possible. Management has indicated they will continue to train personnel to help with this issue in accounting segregation but also acknowledge the limitations based on small and limited accounting staff. While this is considered a significant deficiency and a material weakness in fact, we have been satisfied through our audit procedures that these issues did not generate any questioned costs nor did they have any material effect on the financial statements. Condition: CAPMA (the Agency) does not currently have sufficient financial knowledge and/or segregation of duties. Questioned Cost: Non Specific Information: Qualified financial personnel is a determination made by the auditor reflecting the financial roles and responsibility, guidance, and expertise and knowledge that is available within the organization. There should be substantial general knowledge and oversight by personnel and/or the Board, and documentation of proper segregation of duties Effect: The Agency is not in compliance with Federal regulations concerning the ability to accurately and timely prepare its financial statements and responsibilities. Cause: CAPMA lacks the current availability of financial personnel and the lack of funds to hire such personnel or to employ an outside service. Recommendation: To work diligently to hire or contract needed financial expertise continued Auditee Response We concur with the findings. The Agency implemented procedures to ensure that financial expertise (in general) is hired and/or contracted for, and also expect the proper guidance and oversight from the Board of Directors. 2018-001- Prior Year findings were noted the same as those reported above in 2018-001.
2018-001
FAC accepted this audit on July 29, 2019 — management decision was due January 29, 2020.
FAC accepted this audit on July 30, 2018 — management decision was due January 30, 2019.
FAC accepted this audit on July 30, 2017 — management decision was due January 30, 2018.
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