EIN: 751823660
UEI: GSA_MIGRATION
Audited by: WARREN AVERETT, LLC
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 October 30, 2022. 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 30, 2023 (1221 days ago).
What is a management decision? →The Organization?s Ryan White grant policy does not include written accounting procedures that meet the financial management system requirements established in the regulations. Cause: The Organization has processes and procedures in place to administer grant funds, but written policies do not include reference to all requirements. Effect: The Organization is not in compliance with financial management system requirements. Recommendation: The Organization should add additional written policies to incorporate all elements of 2 CFR 200 and ensure compliance.
Show full finding ▾Hide full finding ▴Criteria: 2CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine the allowability of costs in accordance with subpart E. Condition: The Organization?s Ryan White grant policy does not include written accounting procedures that meet the financial management system requirements established in the regulations. Cause: The Organization has processes and procedures in place to administer grant funds, but written policies do not include reference to all requirements. Effect: The Organization is not in compliance with financial management system requirements. Recommendation: The Organization should add additional written policies to incorporate all elements of 2 CFR 200 and ensure compliance.
Management will add policies to the Ryan White grant policy to ensure compliance with 2CFR 200.
2020-003
The Organization did not adequately document the control process of the grant manager?s review of eligibility files. Cause: During our testing, we determined that a checklist, documenting new patient eligibility for the Ryan White program, is completed and signed off on by a staff member. The grant manager periodically reviews files, but the process of selecting files and the documentation that a file has been reviewed is not documented. Effect: The Organization has a deficiency in controls related to internal controls over eligibility. Recommendation: We recommend the Organization strengthen its policies and procedures over eligibility to include proper documentation of the review of the eligibility requirements.
Show full finding ▾Hide full finding ▴Criteria: 2 CFE 200.303 establishes the requirement that all non-federal entities must establish and maintain effective internal controls over the federal award that provides reasonable assurance that the entity is managing the federal award in compliance with federal statutes, regulations and terms and conditions of the federal award. These controls must meet certain standards and be properly documented. Condition: The Organization did not adequately document the control process of the grant manager?s review of eligibility files. Cause: During our testing, we determined that a checklist, documenting new patient eligibility for the Ryan White program, is completed and signed off on by a staff member. The grant manager periodically reviews files, but the process of selecting files and the documentation that a file has been reviewed is not documented. Effect: The Organization has a deficiency in controls related to internal controls over eligibility. Recommendation: We recommend the Organization strengthen its policies and procedures over eligibility to include proper documentation of the review of the eligibility requirements.
Grant manager will document the review and approval of all eligibility paperwork reviewed.
2020-004
The Organization failed to submit its single audit within the required time frame. Cause: The Organization did not submit the report by the date required in the grant agreement and Uniform Guidance. Effect: The Organization did not comply with timely reporting requirements. Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the reporting function to ensure timely submission of required reports.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The Organization failed to submit its single audit within the required time frame. Cause: The Organization did not submit the report by the date required in the grant agreement and Uniform Guidance. Effect: The Organization did not comply with timely reporting requirements. Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the reporting function to ensure timely submission of required reports.
Management will strengthen policies and procedures surrounding the reporting function to ensure timely submission of required reports.
FAC accepted this audit on January 30, 2022 — management decision was due July 30, 2022.
The Organization's Ryan White grant policy does not include written accounting procedures that meet the financial management system requirements established in the regulations. Cause: The Organization has processes and procedures in place to administer grant funds but written policies do not include a reference to all requirements. Effect: The Organization is not in compliance with financial management system requirements. Recommendation: The Organization should add additional written policies to incorporate all elements of 2 CFR 200 and ensure compliance.
Show full finding ▾Hide full finding ▴Criteria: 2CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine allowability of costs in accordance with subpart E. Condition: The Organization's Ryan White grant policy does not include written accounting procedures that meet the financial management system requirements established in the regulations. Cause: The Organization has processes and procedures in place to administer grant funds but written policies do not include a reference to all requirements. Effect: The Organization is not in compliance with financial management system requirements. Recommendation: The Organization should add additional written policies to incorporate all elements of 2 CFR 200 and ensure compliance.
Management will add policies to Ryan White grant policy to ensure compliance with 2CFR 200.
The Organization did not adequately document the control process of the grant manager's review of eligibility files. Cause: During our testing, we determined that a checklist, documenting new patient eligibility for the Ryan White program, is completed and signed off on by a staff member. The grant manager periodically reviews files, but the process of selecting files and the documentation that a file has been reviewed is not documented. Effect: The Organization has a deficiency in controls related to internal controls over eligibility. Recommendation: We recommend the Organization strengthen its policies and procedures over eligibility to include proper documentation of the review of the eligibility requirements.
Show full finding ▾Hide full finding ▴Criteria: 2 CFE 200.303 establishes the requirement that all non-Federal entities must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. These controls must meet certain standards and be properly documented. Condition: The Organization did not adequately document the control process of the grant manager's review of eligibility files. Cause: During our testing, we determined that a checklist, documenting new patient eligibility for the Ryan White program, is completed and signed off on by a staff member. The grant manager periodically reviews files, but the process of selecting files and the documentation that a file has been reviewed is not documented. Effect: The Organization has a deficiency in controls related to internal controls over eligibility. Recommendation: We recommend the Organization strengthen its policies and procedures over eligibility to include proper documentation of the review of the eligibility requirements.
Grant manage will document the review and approval of all eligibility paperwork reviewed.
FAC accepted this audit on October 14, 2020 — management decision was due April 14, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
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