EIN: 752300815
UEI: PVYWUJLMVMZ9
Audited by: Boring & Company, PC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 23, 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 January 23, 2027 (141 days from today).
What is a management decision? →FAC accepted this audit on June 2, 2025 — management decision was due December 2, 2025.
FAC accepted this audit on June 3, 2024 — management decision was due December 3, 2024.
FAC accepted this audit on May 31, 2023 — management decision was due December 1, 2023.
FAC accepted this audit on May 28, 2020 — management decision was due November 28, 2020.
The Organization?s internal controls were not updated in accordance with 2CFR200.303 Cause: The Organization had not implemented new policies and procedures during the audited year. Effect: During the internal control assessment of the single audit it was identified that the Organization had no updated written policy and procedures manual to maintain effective internal controls over compliance requirements. Recommendation: We recommend that the Organization update written policy and procedures manual to ensure that the entity maintains internal controls over compliance as required by 2CFR200.303. Management?s Response: Policies and Procedures were reviewed a new polices and procedures manual was approved by the Board of Directors in October 2019. All steps of implementation will be under the responsibility of Finance Officer and Executive Director.
Show full finding ▾Hide full finding ▴Finding 2019-001 Criteria: Per 2CFR200.303, the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the non-federal entity?s federal awards. Condition: The Organization?s internal controls were not updated in accordance with 2CFR200.303 Cause: The Organization had not implemented new policies and procedures during the audited year. Effect: During the internal control assessment of the single audit it was identified that the Organization had no updated written policy and procedures manual to maintain effective internal controls over compliance requirements. Recommendation: We recommend that the Organization update written policy and procedures manual to ensure that the entity maintains internal controls over compliance as required by 2CFR200.303. Management?s Response: Policies and Procedures were reviewed a new polices and procedures manual was approved by the Board of Directors in October 2019. All steps of implementation will be under the responsibility of Finance Officer and Executive Director.
Finding 2019-001 Criteria: Per 2CFR200.303, the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the non -federal entity's federal awards. Condition: The Organization's internal controls were not updated in accordance with 2CFR200.303 Cause: The Organization had not implemented new policies and procedures during the audited year. Effect: During the internal control assessment of the single audit it was identified that the Organization had no updated written policy and procedures manual to maintain effective internal controls over compliance requirements. Recommendation: We recommend that the Organization update written policy and procedures manual to ensure that the entity maintains internal controls over compliance as required by 2CFR200.303. Management's Response: Corrective Action Plan: Findings: 2 CFR 200.303 Agency: Permian Basin Regional Council on Alcohol and Drug Abuse Name of contact person and title: Lorenia L. Marquez, Executive Director Anticipated completion date: 10/31/19 Agency's response: Concur The PBRCADA agrees with this finding and will implement the following: Policies and Procedures were reviewed a new policies and procedures manual was approved by the Board of Directors in October 2019. All steps of implementation will be under the responsibility of Finance Officer and Executive Director.
2018-001
Allocation percentages used to allocate payroll is often or not updated or properly applied when inputs change. Cause: Due to limited personnel the allocation percentages were calculated incorrectly or not updated when inputs change. Effect: During the compliance testing of federal expenditures, it was discovered that the Organization could not properly support the allocation percentages used to allocate the payroll cost spent on each program. The Organization keeps timesheets for all their employees, however the allocation percentage found on the employees? individual timesheets are not updated in the payroll allocation. Recommendation: We recommend that the Organization utilized the establish method to allocate payroll cost amongst the programs. Management?s Response: Policies and Procedures will be written and updated to establish clear criteria on identifying allocable expenses and appropriate allocation procedures. Processes for purchases and other expenditures will be implemented to minimize mixed program costs, and therefore reduce potential issues regarding allocations. Purchases will be verified to be compliant with all purchasing policies prior to approval. All steps of implementation will be under the responsibility of Finance Officer and Executive Director. A compliance officer will be hired to verify compliance.
Show full finding ▾Hide full finding ▴Finding 2019-002 Criteria: Per 2 CFR 200.405 Allocable Costs states, in part, that: (a) A cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. This standard is met if the cost: Benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods. Condition: Allocation percentages used to allocate payroll is often or not updated or properly applied when inputs change. Cause: Due to limited personnel the allocation percentages were calculated incorrectly or not updated when inputs change. Effect: During the compliance testing of federal expenditures, it was discovered that the Organization could not properly support the allocation percentages used to allocate the payroll cost spent on each program. The Organization keeps timesheets for all their employees, however the allocation percentage found on the employees? individual timesheets are not updated in the payroll allocation. Recommendation: We recommend that the Organization utilized the establish method to allocate payroll cost amongst the programs. Management?s Response: Policies and Procedures will be written and updated to establish clear criteria on identifying allocable expenses and appropriate allocation procedures. Processes for purchases and other expenditures will be implemented to minimize mixed program costs, and therefore reduce potential issues regarding allocations. Purchases will be verified to be compliant with all purchasing policies prior to approval. All steps of implementation will be under the responsibility of Finance Officer and Executive Director. A compliance officer will be hired to verify compliance.
Finding 2019-002 Criteria: Per 2 CFR 200.405 Allocable Costs states, in part, that: (a) A cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. This standard is met if the cost: Benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods. Condition: Allocation percentages used to allocate payroll is often or not updated or properly applied when inputs change. Cause: Due to limited personnel the allocation percentages were calculated incorrectly or not updated when inputs change. Effect: During the compliance testing of federal expenditures, it was discovered that the Organization could not properly support the allocation percentages used to allocate the payroll cost spent on each program. The Organization keeps timesheets for all their employees, however the allocation percentage found on the employees' individual timesheets are not updated in the payroll allocation. Recommendation: We recommend that the Organization utilized the establish method to allocate payroll cost amongst the programs. Management's Response: Corrective Action Plan: Findings: 2 CFR 200.405 Agency: Permian Basin Regional Council on Alcohol and Drug Abuse Name of contact person and title: Lorenia L. Marquez, Executive Director Anticipated completion date: 08/31/20 Agency's response: Concur The PBRCADA agrees with this finding and will implement the following: Policies and Procedures will be written and updated to establish clear criteria on identifying allocable expenses and appropriate allocation procedures. Processes for purchases and other expenditures will be implemented to minimize mixed program costs, and therefore reduce potential issues regarding allocations . Purchases will be verified to be compliant with all purchasing policies prior to approval. All steps of implementation will be under the responsibility of Finance Officer and Executive Director. A compliance officer will be hired to verify compliance.
2018-002
FAC accepted this audit on May 30, 2019 — management decision was due November 30, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002, 2017-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002, 2017-003
FAC accepted this audit on May 29, 2019 — management decision was due November 29, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 31, 2017 — management decision was due March 3, 2018.
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.
Browse other Single Audit organizations in Texas →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
