EIN: 720590685
UEI: JC3ZY9XLZNY6
Audited by: EisnerAmper LLP
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 December 18, 2025. 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 June 18, 2026 (75 days ago).
What is a management decision? →FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
FAC accepted this audit on January 17, 2024 — management decision was due July 17, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on January 18, 2021 — management decision was due July 18, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
While there was notable improvement over the SEFA preparation processes over the prior year, timing of adjustments and reconciliation to the general ledger should be performed in a more timely manner. This is a partially repeated finding from the prior year. Effect: The initial SEFA provided to us did not contain the correct amounts of federal expenditures which is the basis used to determine the major federal programs to be audited in a fiscal year. Cause: CCDBR receives multiple sources of revenues, including both federal, state and private contributions, which fund the costs of program operations. The program expenses exceed the actual federal funding received to cover these costs resulting in difficulty in the timely preparation of the SEFA by management. Recommendation: CCDBR should strengthen its controls including its review and approval processes over the information and balances that is accumulated and reported on the SEFA to make sure the expenditures reported are timely and an accurate representation of federal costs. View of Responsible Official: We recognize the necessity of completing the SEFA in a timely fashion. The report will only be submitted after it is reviewed by department directors and senior accounting staff as well as approved by the Executive Director. We will make sure this process is initiated in advance of the audit fieldwork in the future. This year, the impact was minimal, as the agency has traditionally had only one program that qualifies as a major federal program subject to the single program audit; FY?19 was no different.
Show full finding ▾Hide full finding ▴2019-001) Preparation of Schedule of Expenditures and Federal Awards Questioned Costs: N/A Criteria: The Uniform Guidance Subpart F section 200.510 requires the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to include an accurate reporting of federal awards expended based on the terms and conditions of the grants. In order for the SEFA to be prepared accurately and properly report the amounts expended for federal awards, a system of controls should be in existence that includes the timely preparation and review of the amounts reported on the SEFA. Condition: While there was notable improvement over the SEFA preparation processes over the prior year, timing of adjustments and reconciliation to the general ledger should be performed in a more timely manner. This is a partially repeated finding from the prior year. Effect: The initial SEFA provided to us did not contain the correct amounts of federal expenditures which is the basis used to determine the major federal programs to be audited in a fiscal year. Cause: CCDBR receives multiple sources of revenues, including both federal, state and private contributions, which fund the costs of program operations. The program expenses exceed the actual federal funding received to cover these costs resulting in difficulty in the timely preparation of the SEFA by management. Recommendation: CCDBR should strengthen its controls including its review and approval processes over the information and balances that is accumulated and reported on the SEFA to make sure the expenditures reported are timely and an accurate representation of federal costs. View of Responsible Official: We recognize the necessity of completing the SEFA in a timely fashion. The report will only be submitted after it is reviewed by department directors and senior accounting staff as well as approved by the Executive Director. We will make sure this process is initiated in advance of the audit fieldwork in the future. This year, the impact was minimal, as the agency has traditionally had only one program that qualifies as a major federal program subject to the single program audit; FY?19 was no different.
View of Responsible Official: We recognize the necessity of completing the SEFA in a timely fashion. The report will only be submitted after it is reviewed by department directors and senior accounting staff as well as approved by the Executive Director. We will make sure this process is initiated in advance of the audit fieldwork in the future. This year, the impact was minimal, as the agency has traditionally had only one program that qualifies as a major federal program subject to the single program audit; FY?19 was no different.
2018-002
FAC accepted this audit on January 21, 2019 — management decision was due July 21, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 11, 2018 — management decision was due July 11, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 19, 2017 — management decision was due July 19, 2017.
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