EIN: 825455265
UEI: ENE2JLXSJ7M7
Audited by: Sorren CPAs P. C.
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 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 24, 2026 (175 days ago).
What is a management decision? →The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization’s financial information. Questioned Costs: None.Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Show full finding ▾Hide full finding ▴Block Grants for Substance Use Prevention, Treatment, and Recovery Services 93.959 Criteria: 2 CFR Section 200.512 (a)(1) states that Recovery Café of Clark County’s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization’s financial information. Questioned Costs: None.Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Finding: 2024-001 Single Audit Completion and Submission Name of contact person: Vince Collins, Executive Director Corrective Action: The Organization started its remediation of its accounting closing processes during 2025. Timely and accurate accounting records will ensure the timely completion of future reporting requirements for the Organization. Proposed Completion Date: Before September 30, 2025, the Organization’s 2024 audit period single audit submission deadline.
The Organization does not have a formal approval process for employee pay rate changes. Cause: The Organization does not have a proper internal control structure in place to complete its approval process of pay increases and pay rate changes. Effect: No formal approval process of pay increases can create noncompliance with allowable personnel costs related to federal programs.Questioned Costs: None. Recommendation: Management should develop a formal approval process for all pay increases or pay changes to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure proper approvals and that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.430 are met.
Show full finding ▾Hide full finding ▴Block Grants for Substance Use Prevention, Treatment, and Recovery Services 93.959 Criteria: 2 CFR Section 200.430 states that Recovery Café of Clark County’s must have a formal approval process for employee pay increases or pay changes. Condition: The Organization does not have a formal approval process for employee pay rate changes. Cause: The Organization does not have a proper internal control structure in place to complete its approval process of pay increases and pay rate changes. Effect: No formal approval process of pay increases can create noncompliance with allowable personnel costs related to federal programs.Questioned Costs: None. Recommendation: Management should develop a formal approval process for all pay increases or pay changes to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure proper approvals and that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.430 are met.
Finding: 2024-002 Improper Approvals of Payroll Name of contact person: Vince Collins, Executive Director Corrective Action: the Organization started its formal approval process for pay raises and pay changes during 2025. As a part of the Organization’s remediation they created formal agreements and pay raise letters for approvals. Proposed Completion Date: Before September 30, 2025, the Organization’s 2024 audit period single audit submission deadline.
FAC accepted this audit on December 12, 2024 — management decision was due June 12, 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.
Browse other Single Audit organizations in Washington →
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.
