EIN: 730772341
UEI: JE6MHTW6P8L1
Audited by: Landmark PLC Certified Public Accountants
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 30, 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 30, 2026 (71 days ago).
What is a management decision? →FAC accepted this audit on December 31, 2024 — management decision was due July 1, 2025.
FAC accepted this audit on December 29, 2023 — management decision was due June 29, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
COCAA did not meet the time constraints for submitting the audit for the fiscal year ending March 31, 2022. Obtaining complete and timely financial statements was problematic and numerous audit adjustments were suggested and accepted by management to ensure the financial statements accurately reflected the organization?s overall financial position and results of operations. These factors contributed to significant delays in the ability to finalize year-end financial statements. Cause/Effect: COCAA is out of compliance with the reporting deadline for the audit. Recommendation: Saunders & Associates, PLLC recommends COCAA ensure fiscal processes are enhanced to ensure management receives current and accurate financial information on a timely basis which will allow for the audit process to be completed in a much less time-consuming and arduous process. Reply: See corrective action plan.
Show full finding ▾Hide full finding ▴2022-003: NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: COCAA did not meet the time constraints for submitting the audit for the fiscal year ending March 31, 2022. Obtaining complete and timely financial statements was problematic and numerous audit adjustments were suggested and accepted by management to ensure the financial statements accurately reflected the organization?s overall financial position and results of operations. These factors contributed to significant delays in the ability to finalize year-end financial statements. Cause/Effect: COCAA is out of compliance with the reporting deadline for the audit. Recommendation: Saunders & Associates, PLLC recommends COCAA ensure fiscal processes are enhanced to ensure management receives current and accurate financial information on a timely basis which will allow for the audit process to be completed in a much less time-consuming and arduous process. Reply: See corrective action plan.
2022-003: NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Responsible Person: Tracy Izell Corrective Action Planned: COCAA has shifted more of the day to day input responsibilities to the Finance Office Manager. In addition, COCAA will retain the services of an MIP Expert recommended to us by other CAA?s. Anticipated Completion Date: Started but will be ongoing. The MIP Expert will be dependent upon schedules, but we are looking within the next 6 months. COCAA?s overall response to the audit experience can be summed up in disappointment. The lack of clear communication which we believe could have been prevented. In all the other audits I have been through, the field auditor would meet with us to explain what they found, why they found it and asked us for our input. Many times, this is simply a communication error and can be cleared up in that meeting. However, that meeting never happened. In fact, there was no communication and we were told by Saunders twice, there were no findings, only to get this report. COCAA has acknowledged the timeliness issue and have made adjustments in order to remedy this particular finding. I would also like to add that I have requested clarification for the journal entries made and still have not received a response. COCAA also acknowledges the auditors have had turmoil in their personal lives. We, at COCAA, are truly saddened by these events as we believe and wish everyone good fortune which, as well all know, doesn?t come all the time. We totally understand that Saunders has not been engaged since they are dealing with other issues. However, we do feel the audit events were not reflective of COCAA?s Management or Board or the way the COCAA handles their business. This audit experience has been abysmal at best.
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.
FAC accepted this audit on January 18, 2017 — management decision was due July 18, 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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