EIN: 742681638
UEI: ZK1KEMHLB9E3
Audited by: Calvetti Ferguson
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 4, 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 March 4, 2026 (187 days ago).
What is a management decision? →FAC accepted this audit on July 2, 2024 — management decision was due January 2, 2025.
FAC accepted this audit on May 30, 2023 — management decision was due November 30, 2023.
FAC accepted this audit on January 14, 2022 — management decision was due July 14, 2022.
A review and reconciliation of source documentation (subsidiary ledger) that is utilized for submission of the required Financial Status Report (FSR) were not performed to identify discrepancies between dates and expenditures reported in the FSR and those recorded in the accounting system. Criteria: Per 2 CFR sections 215.21(b)(2) and (b)(7), recipients? financial management systems shall provide records that identify adequately the source and application of funds for federally-sponsored activities and maintain accounting records that are supported by source documentation. Effect: A comparison of federal expenditures in the accounting system to the FSR for specific periods revealed material differences between expenditures reported and those recorded in the general ledger. Cause of Condition: There is no system in place to ensure the accuracy of dates for expenditures incurred or to perform reconciliation procedures between the subsidiary ledger and the accounting system prior to submission of required reports for federal awards. Recommendation: Management should evaluate and implement one of the following two courses of action: 1) establish an accrual-based accounting system whereby an expense and corresponding payable are recorded when an expenditure is incurred, or 2) develop a process to reconcile source documentation to the required reports submitted to granting agencies. Management Response: Management accepts the finding and recommendation.
Show full finding ▾Hide full finding ▴Condition: A review and reconciliation of source documentation (subsidiary ledger) that is utilized for submission of the required Financial Status Report (FSR) were not performed to identify discrepancies between dates and expenditures reported in the FSR and those recorded in the accounting system. Criteria: Per 2 CFR sections 215.21(b)(2) and (b)(7), recipients? financial management systems shall provide records that identify adequately the source and application of funds for federally-sponsored activities and maintain accounting records that are supported by source documentation. Effect: A comparison of federal expenditures in the accounting system to the FSR for specific periods revealed material differences between expenditures reported and those recorded in the general ledger. Cause of Condition: There is no system in place to ensure the accuracy of dates for expenditures incurred or to perform reconciliation procedures between the subsidiary ledger and the accounting system prior to submission of required reports for federal awards. Recommendation: Management should evaluate and implement one of the following two courses of action: 1) establish an accrual-based accounting system whereby an expense and corresponding payable are recorded when an expenditure is incurred, or 2) develop a process to reconcile source documentation to the required reports submitted to granting agencies. Management Response: Management accepts the finding and recommendation.
Audit Finding # 2020-001: Contact Person: Hilary Watt, Executive Director Corrective Action Plan: Management will evaluate and implement one of the following two courses of action: 1) establish an accrual-based accounting system whereby an expense and corresponding payable are recorded when an expenditure is incurred, or 2) develop a process to reconcile source documentation to the required reports submitted to granting agencies. Anticipated Completion Date: February 28,2022
2019-001
FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
A review and reconciliation of source documentation (subsidiary ledger)that is utilized for submission of the required Financial Status Report (FSR) were not performed to identify discrepancies between dates and expenditures reported in the FSR and those recorded in the accounting system. Criteria: Per 2 CFR sections 215.21(b)(2) and (b)(7), recipients? financial management systems shall provide records that identify adequately the source and application of funds for federally-sponsored activities and maintain accounting records that are supported by source documentation. Effect: A comparison of federal expenditures in the accounting system to the FSR for specific periods revealed material differences between expenditures reported and those recorded in the general ledger. Cause of Condition: There is no system in place to ensure the accuracy of dates for expenditures incurred or to perform reconciliation procedures between the subsidiary ledger and the accounting system prior to submission of required reports for federal awards. Recommendation: A designated member of the Board of Directors or management should review the recording of dates in the general ledger for all federal expenditures to ensure information maintained in the accounting records is accurate and supported by documentation that clearly identifies the source and application of federal funds. Implementation of such procedures will also ensure that required reports for federal awards include all activity in the reporting period and are supported by adequate source documentation for federally-sponsored activities.
Show full finding ▾Hide full finding ▴2019-001 ? Reporting Condition: A review and reconciliation of source documentation (subsidiary ledger)that is utilized for submission of the required Financial Status Report (FSR) were not performed to identify discrepancies between dates and expenditures reported in the FSR and those recorded in the accounting system. Criteria: Per 2 CFR sections 215.21(b)(2) and (b)(7), recipients? financial management systems shall provide records that identify adequately the source and application of funds for federally-sponsored activities and maintain accounting records that are supported by source documentation. Effect: A comparison of federal expenditures in the accounting system to the FSR for specific periods revealed material differences between expenditures reported and those recorded in the general ledger. Cause of Condition: There is no system in place to ensure the accuracy of dates for expenditures incurred or to perform reconciliation procedures between the subsidiary ledger and the accounting system prior to submission of required reports for federal awards. Recommendation: A designated member of the Board of Directors or management should review the recording of dates in the general ledger for all federal expenditures to ensure information maintained in the accounting records is accurate and supported by documentation that clearly identifies the source and application of federal funds. Implementation of such procedures will also ensure that required reports for federal awards include all activity in the reporting period and are supported by adequate source documentation for federally-sponsored activities.
pending plan from client
2018-001
FAC accepted this audit on May 28, 2020 — management decision was due November 28, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2014-002
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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