EIN: 710391252
UEI: N3HML7AC5ZM5
Audited by: LANDMARK PLC, CERTIFIED PUBLIC ACCOUNTANTS
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 March 24, 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 September 24, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on February 11, 2025 — management decision was due August 11, 2025.
FAC accepted this audit on March 13, 2024 — management decision was due September 13, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Show full finding ▾Hide full finding ▴No. 2022-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the financial preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
All possible efforts are made to assure that adequate control is in place over the preparation of the Schedule of Expenditures of Federal Awards. The budget for each Federal award is incorporated into the overall budget for the Organization. The Organization uses program financials to review programs on a monthly basis to ensure expenses are allocated appropriately.
2021-001
FAC accepted this audit on March 1, 2022 — management decision was due September 1, 2022.
As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of disclosure in the footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Show full finding ▾Hide full finding ▴No. 2021-001: Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of disclosure in the footnotes. Criteria and Cause: Internal control over financial reporting includes management?s control over the preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures in the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
All possible efforts are made to assure that adequate control is in place over the preparation of the Schedule of Expenditures of Federal Awards. The budget for each Federal award is incorporated into the overall budget for the Organization. The Organization uses program financials to review programs on a monthly basis to ensure expenses are allocated appropriately.
2020-003
FAC accepted this audit on April 26, 2021 — management decision was due October 26, 2021.
During the year ended June 30, 2020, there was not a complete segregation of duties related to the recording of adjustments in the form of journal entries to the general ledger. Criteria and Cause: A proper segregation of duties is an integral part of any internal control system. Ideally, duties should be segregated to prevent one person from being in a position to authorize, execute, and record the same transaction. Our consideration of internal control system disclosed that, primarily due to the limited number of personnel to handle the accounting functions, there are inherent limitations in the Organization?s controls in this regard. Effect: A lack of proper segregation of duties over the posting of journal entries increases the risk that errors or fraud may occur and not be detected in a timely manner. Recommendation: While we realize that the Organization does not presently have the staff necessary to achieve a complete segregation of duties, and that the employment of additional personnel for the purpose of segregating duties may not be possible from a cost-benefit standpoint, we believe there are certain instances where duties can and should be reassigned to ensure that no one employee has access to both physical assets and the related accounting records or to all phases of a transaction. We also recognize the continued efforts made to segregate duties to the degree possible. We recommend that the Board of Directors work closely with management to determine ways to reassign duties with existing personnel to maximize segregation of duties.
Show full finding ▾Hide full finding ▴Lack of Segregation of Duties ? SAPT (CFDA 93.959) Condition: During the year ended June 30, 2020, there was not a complete segregation of duties related to the recording of adjustments in the form of journal entries to the general ledger. Criteria and Cause: A proper segregation of duties is an integral part of any internal control system. Ideally, duties should be segregated to prevent one person from being in a position to authorize, execute, and record the same transaction. Our consideration of internal control system disclosed that, primarily due to the limited number of personnel to handle the accounting functions, there are inherent limitations in the Organization?s controls in this regard. Effect: A lack of proper segregation of duties over the posting of journal entries increases the risk that errors or fraud may occur and not be detected in a timely manner. Recommendation: While we realize that the Organization does not presently have the staff necessary to achieve a complete segregation of duties, and that the employment of additional personnel for the purpose of segregating duties may not be possible from a cost-benefit standpoint, we believe there are certain instances where duties can and should be reassigned to ensure that no one employee has access to both physical assets and the related accounting records or to all phases of a transaction. We also recognize the continued efforts made to segregate duties to the degree possible. We recommend that the Board of Directors work closely with management to determine ways to reassign duties with existing personnel to maximize segregation of duties.
The Organization will continue to institute procedures that limit the ability of individuals to authorize, execute and record the same transaction. We will also continue to provide oversight and review of transactions by supervisory personnel and/or the Board of Directors so that all personnel will understand that there is a continuous review of transactions during the accounting periods.
2019-002
As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of disclosure in the footnotes. Criteria and Cause: Internal control over financial reporting includes management?s controls over the preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures to the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Show full finding ▾Hide full finding ▴Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of disclosure in the footnotes. Criteria and Cause: Internal control over financial reporting includes management?s controls over the preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures to the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
All possible efforts are made to assure that adequate control is in place over the preparation of the Schedule of Expenditures of Federal Awards. The budget for each Federal award is incorporated into the overall budget for the Organization. The Organization uses the program financials to review programs on a monthly basis to ensure expenses are allocated appropriately.
2019-003
FAC accepted this audit on April 8, 2020 — management decision was due October 8, 2020.
During the year ended June 30, 2019, there was not a complete segregation of duties related to the recording of adjustments in the form of journal entries to the general ledger. Criteria and Cause: A proper segregation of duties is an integral part of any internal control system. Ideally, duties should be segregated to prevent one person from being in a position to authorize, execute, and record the same transaction. Authorization and review of journal entries should not be carried out by the same person who posts the journal entry. Our consideration of internal control system disclosed that, primarily due to the limited number of personnel to handle the accounting functions, there are inherent limitations in the Organization?s controls in this regard. Effect: A lack of proper segregation of duties over the posting of journal entries increases the risk that errors or fraud may occur and not be detected in a timely manner. Recommendation: While we realize that the Organization does not presently have the staff necessary to achieve a complete segregation of duties, and that the employment of additional personnel for the purpose of segregating duties may not be possible from a cost-benefit standpoint, we believe there are certain instances where duties can and should be reassigned to ensure that no one employee has access to both physical assets and the related accounting records or to all phases of a transaction. We also recognize the continued efforts made to segregate duties to the degree possible. We recommend that the Board of Directors work closely with management to determine ways to reassign duties with existing personnel to maximize segregation of duties.
Show full finding ▾Hide full finding ▴Lack of Segregation of Duties ? SAPT (CFDA 93.959) Condition: During the year ended June 30, 2019, there was not a complete segregation of duties related to the recording of adjustments in the form of journal entries to the general ledger. Criteria and Cause: A proper segregation of duties is an integral part of any internal control system. Ideally, duties should be segregated to prevent one person from being in a position to authorize, execute, and record the same transaction. Authorization and review of journal entries should not be carried out by the same person who posts the journal entry. Our consideration of internal control system disclosed that, primarily due to the limited number of personnel to handle the accounting functions, there are inherent limitations in the Organization?s controls in this regard. Effect: A lack of proper segregation of duties over the posting of journal entries increases the risk that errors or fraud may occur and not be detected in a timely manner. Recommendation: While we realize that the Organization does not presently have the staff necessary to achieve a complete segregation of duties, and that the employment of additional personnel for the purpose of segregating duties may not be possible from a cost-benefit standpoint, we believe there are certain instances where duties can and should be reassigned to ensure that no one employee has access to both physical assets and the related accounting records or to all phases of a transaction. We also recognize the continued efforts made to segregate duties to the degree possible. We recommend that the Board of Directors work closely with management to determine ways to reassign duties with existing personnel to maximize segregation of duties.
The Organization will continue to institute procedures that limit that ability of individuals to authorize, execute and record the same transaction. We will also continue to provide oversight and review of transactions by supervisory personnel and/or the Board of Directors so that all personnel will understand that there is a continuous review of transactions during the accounting periods. Subsequent to year-end, the Executive Director and members of the Board and/or Finance Committee have been consistently reviewing the bank statements, reconciliations and monthly general ledger activity and this review is documented.
2018-002
As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of disclosure in the footnotes. Criteria and Cause: Internal control over financial reporting includes management?s controls over the preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures to the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
Show full finding ▾Hide full finding ▴Preparation of the Schedule of Expenditures of Federal Awards ? SAPT (CFDA 93.959) Condition: As a part of the audit engagement, we assisted management in the preparation of the Organization?s Schedule of Expenditures of Federal and State Awards. Although management reviewed and approved the Schedule of Expenditures of Federal and State Awards and related footnotes, management?s current system of internal control lacks adequate controls to ensure the propriety and completeness of disclosure in the footnotes. Criteria and Cause: Internal control over financial reporting includes management?s controls over the preparation of the Schedule of Expenditures of Federal and State Awards and related footnotes. An auditor can assist in assembling or drafting the Schedule of Expenditures of Federal Awards and related footnotes; however, an auditor cannot be a part of the Organization?s internal control. Management does not have internal controls in place to ensure the propriety and completeness of the information in the Schedule of Expenditures of Federal and State Awards, including disclosure in the related footnotes. Effect: Under the current process, errors or omissions in the schedule and footnote disclosures to the Schedule of Expenditures of Federal and State Awards might not be prevented or detected and corrected on a timely basis by the Organization?s management. Recommendation: We recommend the Organization put procedures in place for management to be able to complete the Schedule of Expenditure of Federal and State Awards and any disclosures necessary for the footnotes.
All possible efforts are made to assure that adequate control is in place over the preparation of the Schedule of Expenditures of Federal Awards. The budget for each Federal award is incorporated into the overall budget for the Organization. The Organization uses program financials to review programs on a monthly basis to ensure expenses are allocated appropriately.
2018-003
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
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2017-002
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2017-003
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
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