EIN: 742135991
UEI: E9BEK4D116N7
Audited by: EIDE BAILLY LLP
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 October 28, 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 April 28, 2026 (123 days ago).
What is a management decision? →FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on October 25, 2023 — management decision was due April 25, 2024.
The Committee did not monitor earmarking percentage compliance requirements in accordance with grant allowable expenditures utilized for administrative costs and exceeded allowed administrative claims for certain months of the contract period. Cause: The Committee had no policy in place to require regular monitoring and compliance with earmarking requirements for administrative claims. Effect: The Committee on certain months exceeded the allowable administrative claim portion of awarded amounts. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was 6 of 36 monthly cost reports. 3 of the 6 months selected for sampling exceeded the allowable administrative percentage. Repeat Finding from Prior Year(s): No Recommendation: We recommend the Committee update its operating policies to require monthly calculation and review of allowable administrative claims to stay within the allowed percentage. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Agency Name: Department of Health and Human Services, passed through Texas Department of Housing and Community Affairs Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Federal Award Number: 81220003607, 34210003673 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Compliance Requirement: Earmarking Criteria: The grant awards stipulates a set percentage of the award may be used for administrative costs by the awardee. Condition: The Committee did not monitor earmarking percentage compliance requirements in accordance with grant allowable expenditures utilized for administrative costs and exceeded allowed administrative claims for certain months of the contract period. Cause: The Committee had no policy in place to require regular monitoring and compliance with earmarking requirements for administrative claims. Effect: The Committee on certain months exceeded the allowable administrative claim portion of awarded amounts. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was 6 of 36 monthly cost reports. 3 of the 6 months selected for sampling exceeded the allowable administrative percentage. Repeat Finding from Prior Year(s): No Recommendation: We recommend the Committee update its operating policies to require monthly calculation and review of allowable administrative claims to stay within the allowed percentage. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Federal Agency Name: Department of Health and Human Services Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Finding Summary: The grant awards stipulates a set percentage of the award may be used for administrative costs by the awardee. The Committee did not monitor earmarking percentage compliance requirements in accordance with grant allowable expenditures utilized for administrative costs and exceeded allowed administrative claims for certain months of the contract period. The Committee had no policy in place to require regular monitoring and compliance with earmarking requirements for administrative claims. The Committee on certain months exceeded the allowable administrative claim portion of awarded amounts. Responsible Individuals: Mark Bethune, Chief Executive Officer Corrective Action Plan: The Committee is in the process of updating Accounting Policies and Procedures to require monthly calculation and review of allowable administrative claims to stay with the allowed percentage. A report will be emailed to Program Directors by the 4th week of every month for their input on any changes. The Chief Executive Officer will be copied on the emails. Anticipated Completion Date: 10/24/2023
FAC accepted this audit on October 26, 2022 — management decision was due April 26, 2023.
FAC accepted this audit on April 26, 2022 — management decision was due October 26, 2022.
FAC accepted this audit on November 1, 2020 — management decision was due May 1, 2021.
FAC accepted this audit on October 30, 2019 — management decision was due April 30, 2020.
FAC accepted this audit on October 29, 2018 — management decision was due April 29, 2019.
FAC accepted this audit on October 30, 2017 — management decision was due April 30, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 27, 2016 — management decision was due April 27, 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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