EIN: 680541648
UEI: L1FQPN5BBGM6
Audited by: SBNG, PC
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 May 29, 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 29, 2026 (90 days from today).
What is a management decision? →The Organization did not timely submit the required Financial Status Reports for four of the contracts under the Health Center Cluster and the annual State Financial Report for its HHSC – Family Planning state grant: • Health Center Program: Contract No. 22H80CS04287 submitted 10 days late. • FY 2024 Behavioral Health Service Expansion - Contract No. 24H8NCS54010 submitted 7 days late. • COVID-19 - FY2023 Bridge Access Program: Contract No. 23H8LCS51559C6 submitted 29 days late. • Health Center Program Service Expansion: School Based Service Sites (SBSS) - Contract No. 23H2ECS50185 submitted 40 days late. • HHSC – Family Planning: Contract No. HHS000734600041 (State) submitted 105 days late. Cause: The Organization experienced a CFO transition during FY2025. The new CFO is still becoming familiar with compliance and reporting requirements, and internal controls were not adequately designed or operating effectively to ensure timely review, approval, and submission of reports. Effect: Failure to submit required reports in a timely manner may result in sanctions in accordance with the provisions of the grant agreements. Recommendation: Management should implement procedures to ensure timely submission of all required Federal Financial Reports and State Financial Reports, including defined timelines and ongoing monitoring. Management’s response: Management agrees with auditor’s recommendation. Refer to Corrective Action Plan for expected date of completion.
Show full finding ▾Hide full finding ▴Criteria: The compliance manual and grant agreements establish that the Grantee shall submit annual Federal Financial Reports through the Payment Management System (PMS) within 90 days after budget period end date. For State grant, HHSC- Family planning, the grantee shall submit State Financial Report annually no later than 60 days after the end of contract period. Condition: The Organization did not timely submit the required Financial Status Reports for four of the contracts under the Health Center Cluster and the annual State Financial Report for its HHSC – Family Planning state grant: • Health Center Program: Contract No. 22H80CS04287 submitted 10 days late. • FY 2024 Behavioral Health Service Expansion - Contract No. 24H8NCS54010 submitted 7 days late. • COVID-19 - FY2023 Bridge Access Program: Contract No. 23H8LCS51559C6 submitted 29 days late. • Health Center Program Service Expansion: School Based Service Sites (SBSS) - Contract No. 23H2ECS50185 submitted 40 days late. • HHSC – Family Planning: Contract No. HHS000734600041 (State) submitted 105 days late. Cause: The Organization experienced a CFO transition during FY2025. The new CFO is still becoming familiar with compliance and reporting requirements, and internal controls were not adequately designed or operating effectively to ensure timely review, approval, and submission of reports. Effect: Failure to submit required reports in a timely manner may result in sanctions in accordance with the provisions of the grant agreements. Recommendation: Management should implement procedures to ensure timely submission of all required Federal Financial Reports and State Financial Reports, including defined timelines and ongoing monitoring. Management’s response: Management agrees with auditor’s recommendation. Refer to Corrective Action Plan for expected date of completion.
Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial personnel and delays in reconciliation of grant expenditures. Proposed Corrective Action: To address the failure to submit all required grant reports by established deadlines, the Organization will implement a corrective action plan focused on strengthening internal controls, accountability, and monitoring procedures. Management will assign designated staff responsible for preparing (Deputy CFO), reviewing, and submitting (CFO) all reports and establish a reporting calendar with automated reminders to ensure timely completion. Additional training will be provided to grants and finance personnel on federal reporting requirements and submission timelines. Supervisory review procedures will be enhanced to verify accuracy and completeness prior to submission, and periodic internal audits will be conducted to monitor compliance. The organization will also develop contingency procedures to address staff absences or unexpected delays to ensure all future reports are submitted accurately and on time in accordance with federal requirement. Name of Contact Person Responsible for Corrective Action: Marisol Rosas (CFO) Anticipated Completion Date: Comprehensive corrective action plan will be prepared by July 15th and implemented by July 31, 2026.
FAC accepted this audit on May 29, 2026 — management decision was due November 29, 2026.
The Organization did not timely submit the required Financial Status Reports for four of the contracts under the Health Center Cluster and the annual State Financial Report for its HHSC – Family Planning state grant: • Health Center Program: Contract No. 22H80CS04287 submitted 10 days late. • FY 2024 Behavioral Health Service Expansion - Contract No. 24H8NCS54010 submitted 7 days late. • COVID-19 - FY2023 Bridge Access Program: Contract No. 23H8LCS51559C6 submitted 29 days late. • Health Center Program Service Expansion: School Based Service Sites (SBSS) - Contract No. 23H2ECS50185 submitted 40 days late. • HHSC – Family Planning: Contract No. HHS000734600041 (State) submitted 105 days late. Cause: The Organization experienced a CFO transition during FY2025. The new CFO is still becoming familiar with compliance and reporting requirements, and internal controls were not adequately designed or operating effectively to ensure timely review, approval, and submission of reports. Effect: Failure to submit required reports in a timely manner may result in sanctions in accordance with the provisions of the grant agreements. Recommendation: Management should implement procedures to ensure timely submission of all required Federal Financial Reports and State Financial Reports, including defined timelines and ongoing monitoring. Management’s response: Management agrees with auditor’s recommendation. Refer to Corrective Action Plan for expected date of completion.
Show full finding ▾Hide full finding ▴Criteria: The compliance manual and grant agreements establish that the Grantee shall submit annual Federal Financial Reports through the Payment Management System (PMS) within 90 days after budget period end date. For State grant, HHSC- Family planning, the grantee shall submit State Financial Report annually no later than 60 days after the end of contract period. Condition: The Organization did not timely submit the required Financial Status Reports for four of the contracts under the Health Center Cluster and the annual State Financial Report for its HHSC – Family Planning state grant: • Health Center Program: Contract No. 22H80CS04287 submitted 10 days late. • FY 2024 Behavioral Health Service Expansion - Contract No. 24H8NCS54010 submitted 7 days late. • COVID-19 - FY2023 Bridge Access Program: Contract No. 23H8LCS51559C6 submitted 29 days late. • Health Center Program Service Expansion: School Based Service Sites (SBSS) - Contract No. 23H2ECS50185 submitted 40 days late. • HHSC – Family Planning: Contract No. HHS000734600041 (State) submitted 105 days late. Cause: The Organization experienced a CFO transition during FY2025. The new CFO is still becoming familiar with compliance and reporting requirements, and internal controls were not adequately designed or operating effectively to ensure timely review, approval, and submission of reports. Effect: Failure to submit required reports in a timely manner may result in sanctions in accordance with the provisions of the grant agreements. Recommendation: Management should implement procedures to ensure timely submission of all required Federal Financial Reports and State Financial Reports, including defined timelines and ongoing monitoring. Management’s response: Management agrees with auditor’s recommendation. Refer to Corrective Action Plan for expected date of completion.
Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial personnel and delays in reconciliation of grant expenditures. Proposed Corrective Action: To address the failure to submit all required grant reports by established deadlines, the Organization will implement a corrective action plan focused on strengthening internal controls, accountability, and monitoring procedures. Management will assign designated staff responsible for preparing (Deputy CFO), reviewing, and submitting (CFO) all reports and establish a reporting calendar with automated reminders to ensure timely completion. Additional training will be provided to grants and finance personnel on federal reporting requirements and submission timelines. Supervisory review procedures will be enhanced to verify accuracy and completeness prior to submission, and periodic internal audits will be conducted to monitor compliance. The organization will also develop contingency procedures to address staff absences or unexpected delays to ensure all future reports are submitted accurately and on time in accordance with federal requirement. Name of Contact Person Responsible for Corrective Action: Marisol Rosas (CFO) Anticipated Completion Date: Comprehensive corrective action plan will be prepared by July 15th and implemented by July 31, 2026.
FAC accepted this audit on April 10, 2025 — management decision was due October 10, 2025.
FAC accepted this audit on April 11, 2024 — management decision was due October 11, 2024.
FAC accepted this audit on April 16, 2023 — management decision was due October 16, 2023.
FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.
FAC accepted this audit on May 10, 2021 — management decision was due November 10, 2021.
Monthly drawdowns for federal awards received during the year were not reconciled to federal expenses on a timely basis. Management did not separately identify fee-for-service revenue related to Family Planning state award. Cause: The condition noted in the current year is due to the Organization falling behind on their accounting because of personnel changes in the financial department. Effect: Year-end schedule of expenditures of federal awards required significant time to reconcile to trial balance and drawdowns report. Failure to reconcile may also result in overdrawn funds. Recommendation: We recommend management establish strong procedures and controls that require a schedule to be followed for drawdown of federal funds. Drawdowns should also be reconciled to federal expenses on a monthly basis. This reconciliation should be reviewed by the CFO. We also recommend that the program director be trained on how to perform the reconciliation in case the accounting staff is not able to do it. We also recommend accounting personnel obtain training regularly on Uniform Guidance and Texas GMS requirements for SESA and SEFA. Management's response: Management agrees with auditor recommendation. Refer to Corrective Action Plan for expected date of completion.
Show full finding ▾Hide full finding ▴Finding 2020-003: Internal Controls over Reconciliation of the Schedule of Expenditures of Federal Awards (SEFA) and Schedule of Expenditures of State Awards (SESA). Health Center Cluster. Providing Opportunity While Establishing Resiliency 4-Uth (POWER 4-Uth). Cash management and Reporting. HHSC - Family Planning. Reporting. Criteria: Per 2 CFR 200.303, non-federal entities should establish and maintain effective internal control over compliance. These internal controls should be in compliance with guidance in the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The Organization should have controls in place to provide reasonable assurance that the Schedule of Expenditures of Federal and State Awards is accurate and complete. Condition: Monthly drawdowns for federal awards received during the year were not reconciled to federal expenses on a timely basis. Management did not separately identify fee-for-service revenue related to Family Planning state award. Cause: The condition noted in the current year is due to the Organization falling behind on their accounting because of personnel changes in the financial department. Effect: Year-end schedule of expenditures of federal awards required significant time to reconcile to trial balance and drawdowns report. Failure to reconcile may also result in overdrawn funds. Recommendation: We recommend management establish strong procedures and controls that require a schedule to be followed for drawdown of federal funds. Drawdowns should also be reconciled to federal expenses on a monthly basis. This reconciliation should be reviewed by the CFO. We also recommend that the program director be trained on how to perform the reconciliation in case the accounting staff is not able to do it. We also recommend accounting personnel obtain training regularly on Uniform Guidance and Texas GMS requirements for SESA and SEFA. Management's response: Management agrees with auditor recommendation. Refer to Corrective Action Plan for expected date of completion.
Finding 2020-003: Internal Controls over Reconciliation of the Schedule of Expenditures of Federal Awards (SEFA) and Schedule of Expenditures of State Awards (SESA). Health Center Cluster. Providing Opportunity While Establishing Resiliency 4-Uth (POWER 4-Uth). Cash management and Reporting. HHSC - Family Planning. Management's view: Management agrees with the condition described. Proposed corrective action: The finance department will reconcile federal and state expenditures on a monthly basis. Monthly drawdown requests for both federal and state expenditures will include General Ledger support to justify the drawdown request. This will include Family Planning revenue. In addition, the finance department will prepare a schedule of federal and state expenditures, which will be reconciled to the general ledger and will be available for external auditors by October 15th. Information necessary to report state awards will be confirmed with state agencies. Anticipated correction date: July 31, 2021. Responsible official: Rene Rocha, Chief Financial Officer
FAC accepted this audit on March 15, 2020 — management decision was due September 15, 2020.
FAC accepted this audit on May 27, 2019 — management decision was due November 27, 2019.
FAC accepted this audit on May 30, 2018 — management decision was due November 30, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 30, 2017 — management decision was due November 30, 2017.
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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