EIN: 650174695
UEI: QXJNGHR631D6
Audit also covers EIN: 270933384 · unlinked EINs have no separate FAC filing
Audited by: Templeton & Company LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 6, 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 November 6, 2026 (63 days from today).
What is a management decision? →FAC accepted this audit on February 27, 2025 — management decision was due August 27, 2025.
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on June 13, 2023 — management decision was due December 13, 2023.
During the course of the audit, the engagement team identified multiple instances where the SEFA was not accurately prepared and presented. Questioned Costs: None noted. Cause: The Organization does not have an appropriate process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect or Potential Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA. Recommendation: The Organization should develop a consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. The Organization should design a process to retain documentation of the review process and the resolution of any issues identified. Views of Responsible Officials: The Organization agrees with the federal award finding identified in the audit. The Organization's response to this finding is described in the accompanying management's planned corrective action plan. Prior Year Findings: 2021-002
Show full finding ▾Hide full finding ▴Finding Number: 2022-001- Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Organization should have a process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA. Condition: During the course of the audit, the engagement team identified multiple instances where the SEFA was not accurately prepared and presented. Questioned Costs: None noted. Cause: The Organization does not have an appropriate process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect or Potential Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA. Recommendation: The Organization should develop a consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. The Organization should design a process to retain documentation of the review process and the resolution of any issues identified. Views of Responsible Officials: The Organization agrees with the federal award finding identified in the audit. The Organization's response to this finding is described in the accompanying management's planned corrective action plan. Prior Year Findings: 2021-002
2022-001 ? Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) ? We feel that much was learned in the audit process by Organization staff and Palm Beach Accounting and Financial Services. We will make the Schedule of Expenditures of Federal Awards a priority in the next audit, and if need will retain an expert consultant to assist in the preparation prior to providing to the audit firm.
2021-002
FAC accepted this audit on August 16, 2022 — management decision was due February 16, 2023.
During the course of the audit, the engagement team identified multiple instances where the SEFA was not accurately prepared and presented. Questioned Costs: None noted. Cause: The Organization does not have an appropriate process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect or Potential Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA. Recommendation: The Organization should develop a consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. The Organization should design a process to retain documentation of the review process and the resolution of any issues identified. Views of Responsible Officials: The Organization agrees with the federal award finding identified in the audit. The Organization's response to this finding is described in the accompanying management's planned corrective action plan. Prior Year Findings: None.
Show full finding ▾Hide full finding ▴Finding Number: 2021-002- Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Organization should have a process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA. Condition: During the course of the audit, the engagement team identified multiple instances where the SEFA was not accurately prepared and presented. Questioned Costs: None noted. Cause: The Organization does not have an appropriate process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect or Potential Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA. Recommendation: The Organization should develop a consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. The Organization should design a process to retain documentation of the review process and the resolution of any issues identified. Views of Responsible Officials: The Organization agrees with the federal award finding identified in the audit. The Organization's response to this finding is described in the accompanying management's planned corrective action plan. Prior Year Findings: None.
2021-002 - Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) ? We feel that much was learned in this audit process by Organization staff and Palm Beach Accounting and Financial Services. We will make the Schedule of Expenditures of Federal Awards. a priority in the next audit, and if needed will retain an expert consultant to assist in the preparation prior to providing to the audit firm.
FAC accepted this audit on March 7, 2021 — management decision was due September 7, 2021.
FAC accepted this audit on February 10, 2020 — management decision was due August 10, 2020.
FAC accepted this audit on January 10, 2019 — management decision was due July 10, 2019.
FAC accepted this audit on February 6, 2018 — management decision was due August 6, 2018.
FAC accepted this audit on January 5, 2017 — management decision was due July 5, 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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