EIN: 800903340
UEI: EACDDTU1LSE5
Audited by: Dumas Accounting and Taxes Co
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 March 27, 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 September 27, 2026 (27 days from today).
What is a management decision? →Criteria – Management is responsible for establishing and maintaining effective internal control over financial reporting to ensure that financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). Effective internal control includes processes to ensure that transactions are properly recorded, accounts are reconciled, and significant estimates and accruals are properly identified and recorded at year end. Condition – During the audit, several material audit adjustments were required to present the financial statements in conformity with GAAP. These adjustments related to year-end accruals that had not been recorded, bank reconciliations that had not been properly completed or did not agree with the financial statements, and lease transactions that were incorrectly recorded as rent expense. Cause – The Organization did not have adequate controls in place to ensure that year-end closing procedures were properly performed, including the preparation and review of complete bank reconciliations and the identification and recording of required year-end accruals and lease accounting adjustments. Effect or Potential Effect – As a result of these control deficiencies, the financial statements initially contained material misstatements and required audit adjustments, including the restatement of beginning net assets, in order to present the financial statements in conformity with GAAP. Recommendation – We recommend that management strengthen its financial reporting and year-end closing procedures, including ensuring that all bank accounts are reconciled and reviewed timely, that reconciliations agree to the general ledger and financial statements, and that procedures are implemented to identify and record all necessary year-end accruals and other GAAP adjustments. Views of Responsible Officials – Management agrees with the finding and will implement additional procedures to improve the year-end closing and financial reporting process
Show full finding ▾Hide full finding ▴Criteria – Management is responsible for establishing and maintaining effective internal control over financial reporting to ensure that financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). Effective internal control includes processes to ensure that transactions are properly recorded, accounts are reconciled, and significant estimates and accruals are properly identified and recorded at year end. Condition – During the audit, several material audit adjustments were required to present the financial statements in conformity with GAAP. These adjustments related to year-end accruals that had not been recorded, bank reconciliations that had not been properly completed or did not agree with the financial statements, and lease transactions that were incorrectly recorded as rent expense. Cause – The Organization did not have adequate controls in place to ensure that year-end closing procedures were properly performed, including the preparation and review of complete bank reconciliations and the identification and recording of required year-end accruals and lease accounting adjustments. Effect or Potential Effect – As a result of these control deficiencies, the financial statements initially contained material misstatements and required audit adjustments, including the restatement of beginning net assets, in order to present the financial statements in conformity with GAAP. Recommendation – We recommend that management strengthen its financial reporting and year-end closing procedures, including ensuring that all bank accounts are reconciled and reviewed timely, that reconciliations agree to the general ledger and financial statements, and that procedures are implemented to identify and record all necessary year-end accruals and other GAAP adjustments. Views of Responsible Officials – Management agrees with the finding and will implement additional procedures to improve the year-end closing and financial reporting process
Management agrees with the finding and will implement additional procedures to improve the year end closing and financial reporting process.
FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
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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