EIN: 742944931
UEI: CFKKSEBN7N65
Audited by: Gowland, Morales and Smith, PLLC
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 January 30, 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 July 30, 2026 (32 days ago).
What is a management decision? →FAC accepted this audit on January 31, 2025 — management decision was due July 31, 2025.
FAC accepted this audit on July 16, 2025 — management decision was due January 16, 2026.
FAC accepted this audit on July 17, 2025 — management decision was due January 17, 2026.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on October 21, 2024 — management decision was due April 21, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
The Center does not have an internal control system designed to provide for the preparation of the financial statements and the related financial statement disclosures being audited. In conjunction with the completion of the audit, we were requested to draft the financial statements and the accompanying notes to those financial statements. Questioned Costs: None Cause: The Center does not prepare and has not developed an internal control system for the preparation of the financial statements and the related disclosures in accordance with generally accepted accounting principles. Effect: Although this circumstance is not unusual for an organization of this size, the preparation of financial statements and adjusting journal entries as part of the audit engagements may result in financial statements and related information included in financial statement disclosure not being available for management purposes as timely as it would if prepared by Center personnel. The need for the audit adjustments indicates that Center interim financial statements may not be materially correct, which may affect management decisions made during the course of the year. Recommendation: Auditing standards require that auditors communicate this deficiency, however the Center prepares budgetary and other financial reports for Board review on a routine basis. It is the responsibility of management and those charged with governance to determine whether to accept the risk associated with this condition because of costs and other considerations. View of Responsible Officials: Management agrees with the noted finding.
Show full finding ▾Hide full finding ▴Financial Reporting - Repeat Finding Type of Finding: Material Weakness Criteria or Specific Requirement: Management of the Center is responsible for the preparation and fair presentation of the financial statements in accordance with generally accepted accounting principles (GAAP). This includes the design, implementation and maintenance of internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement. Statement of Condition: The Center does not have an internal control system designed to provide for the preparation of the financial statements and the related financial statement disclosures being audited. In conjunction with the completion of the audit, we were requested to draft the financial statements and the accompanying notes to those financial statements. Questioned Costs: None Cause: The Center does not prepare and has not developed an internal control system for the preparation of the financial statements and the related disclosures in accordance with generally accepted accounting principles. Effect: Although this circumstance is not unusual for an organization of this size, the preparation of financial statements and adjusting journal entries as part of the audit engagements may result in financial statements and related information included in financial statement disclosure not being available for management purposes as timely as it would if prepared by Center personnel. The need for the audit adjustments indicates that Center interim financial statements may not be materially correct, which may affect management decisions made during the course of the year. Recommendation: Auditing standards require that auditors communicate this deficiency, however the Center prepares budgetary and other financial reports for Board review on a routine basis. It is the responsibility of management and those charged with governance to determine whether to accept the risk associated with this condition because of costs and other considerations. View of Responsible Officials: Management agrees with the noted finding.
Financial Reporting While this is a repeat finding, there is new staff in the Finance Department that will work with the accounting software in order to implement the internal controls necessary to report accurate and timely reports. Management was involved in the preparation of the financial statements and notes to the financial statements but agrees that audit adjustments were necessary.
2018-001
The Center did not adequately reconcile two significant general ledger accounts in a timely matter. After several attempts, management was able to obtain a better understanding of the accounting software and relationships between the two general ledger accounts. Initally, the operating back account was not properly and completely reconciled to the general ledger balance. Similarly, the accounts payable general ledger did not reconcile to the amount reflected in the general ledger. Eventually, these two general ledger accounts were properly reconciled and amounts stated in the financial statements are properly reflected. Questioned Costs: None Cause: The Center did not understand the relationship between the bank reconciliation module to the general ledger. Additionally, there was no reconciliation between the accounts payable subsidiary ledger and the general ledger. Effect: The amounts reflected in the general ledger lack substantiation by the bank reconciliation and the accounts payable detail ledger. Recommendation: Timely and accurate reconciliation of these two general ledger accounts. View of Responsible Officials: Management agrees with the noted finding.
Show full finding ▾Hide full finding ▴Financial Reconciliation Process Type of Finding: Material Weakness Criteria or Specific Requirement: Management of the Center is responsible for the preparation and fair presentation of the financial statements in accordance with generally accepted accounting principles (GAAP). This includes the design, implementation and maintenance of internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement. Statement of Condition: The Center did not adequately reconcile two significant general ledger accounts in a timely matter. After several attempts, management was able to obtain a better understanding of the accounting software and relationships between the two general ledger accounts. Initally, the operating back account was not properly and completely reconciled to the general ledger balance. Similarly, the accounts payable general ledger did not reconcile to the amount reflected in the general ledger. Eventually, these two general ledger accounts were properly reconciled and amounts stated in the financial statements are properly reflected. Questioned Costs: None Cause: The Center did not understand the relationship between the bank reconciliation module to the general ledger. Additionally, there was no reconciliation between the accounts payable subsidiary ledger and the general ledger. Effect: The amounts reflected in the general ledger lack substantiation by the bank reconciliation and the accounts payable detail ledger. Recommendation: Timely and accurate reconciliation of these two general ledger accounts. View of Responsible Officials: Management agrees with the noted finding.
Financial Reconciliation Process Staff has been trained on how to properly reconcile the balance sheet accounts in particular cash and accounts payable. This is done on a monthly basis before presenting monthly reports to the budget and finance committee. During Fiscal Year 2019, there was an issue with the accounting software that created a problem with the reconciliation. The issue was addressed and corrected.
FAC accepted this audit on February 10, 2019 — management decision was due August 10, 2019.
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2017-001
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2017-001
FAC accepted this audit on February 21, 2018 — management decision was due August 21, 2018.
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FAC accepted this audit on February 6, 2017 — management decision was due August 6, 2017.
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