EIN: 830378198
UEI: MNHUBXLS9U37
Audited by: Fulton & Kozak, LLC
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 September 8, 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 8, 2026 (174 days ago).
What is a management decision? →FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
We reviewed all four subawards associated with the program during the audit period and noted that sub-award information for all four subrecipients was not submitted to the FSRS by the required submission deadline. Although all other compliance requirements were met, the late submission represents a deficiency in reporting controls. Cause: Caminar Latino did not have a control in place to ensure the timely submission of sub-award information to the FSRS. Effect: The grantee did not comply with the FFATA reporting requirement, which could result in a lack of transparency and accountability for the use of Federal funds. Recommendation: We recommend that Caminar Latino implement internal controls to ensure compliance with the FSRS reporting deadlines. Specifically, we recommend establishing a process that includes reminders or system alerts to ensure that subaward information is submitted on time. Views of Responsible Officials Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-002: Federal Funding Accountability and Transparency Act Reporting Compliance Requirement: Reporting Type: Significant Deficiency in Internal Control over Compliance Federal Awarding Agency: HHS AL Numbers and Titles: 93.592 - Family Violence Prevention and Services/Discretionary Federal Award Number: 90EV0531 Questioned Costs: None Repeat Finding: No Criteria: According to 2 CFR §170 prime recipients of Federal awards are required to report each sub-award action to the Federal Subaward Reporting System (FSRS) by the end of the month following the month in which the sub-award was obligated. In addition, 2 CFR 200.303 requires that recipients of federal awards establish and maintain effective internal controls over the administration of the federal program to provide reasonable assurance of compliance with applicable federal statutes, regulations, and terms and conditions of the award. Condition: We reviewed all four subawards associated with the program during the audit period and noted that sub-award information for all four subrecipients was not submitted to the FSRS by the required submission deadline. Although all other compliance requirements were met, the late submission represents a deficiency in reporting controls. Cause: Caminar Latino did not have a control in place to ensure the timely submission of sub-award information to the FSRS. Effect: The grantee did not comply with the FFATA reporting requirement, which could result in a lack of transparency and accountability for the use of Federal funds. Recommendation: We recommend that Caminar Latino implement internal controls to ensure compliance with the FSRS reporting deadlines. Specifically, we recommend establishing a process that includes reminders or system alerts to ensure that subaward information is submitted on time. Views of Responsible Officials Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.
Condition: We reviewed all four subawards associated with the program during the audit period and noted that sub-award information for all four subrecipients was not submitted to the FSRS by the required submission deadline. Although all other compliance requirements were met, the late submission represents a deficiency in reporting controls. Correction action: FSRS were submitted to the FFATA site. Responsible Person: Interim Co-CEO Anticipated completion date: Complete. Reports were submitted November 2023
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
We reviewed all subawards made by the grantee during the audit period and found that 4 of them, totaling $224,000, were not reported to the FSRS. Cause: Caminar Latino did not have adequate policies and procedures to ensure timely and accurate reporting of subaward data to the FSRS. Effect: The grantee did not comply with the FFATA reporting requirement, which could result in a lack of transparency and accountability for the use of Federal funds. Recommendation: We recommend Caminar Latino develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Federal Agency: HHS AL Numbers and Titles: 93.592 - Family Violence Prevention and Services/Discretionary Federal Award Number: 90EV0531 Questioned Costs: None Repeat Finding: No Criteria: 2 CFR §200.303 – Internal Controls of the Uniform Guidance states that the non‐federal entity must: (a) 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 Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2 CFR §170 requires non‐Federal entities making first‐tier subawards of Federal funding to comply with the reporting requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA) (Public Law 109‐282), as amended by section 6202 of Public Law 110‐252. Compliance with FFATA requires prime recipients to report subaward and executive compensation data about the sub‐awards to the FFATA Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward obligation was made, if the subaward amount is greater than or equal to $30,000. Condition: We reviewed all subawards made by the grantee during the audit period and found that 4 of them, totaling $224,000, were not reported to the FSRS. Cause: Caminar Latino did not have adequate policies and procedures to ensure timely and accurate reporting of subaward data to the FSRS. Effect: The grantee did not comply with the FFATA reporting requirement, which could result in a lack of transparency and accountability for the use of Federal funds. Recommendation: We recommend Caminar Latino develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Views of Responsible Officials Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.
Condition We reviewed all subawards made by the grantee during the audit period and found that 4 of them, totaling $224,000, were not reported to the FSRS. Correction action The FSRS will be submitted to the FFATA website. Responsible Person The Chief of Programs and Administration will submit the FSRS under the supervision of the Co-CEO. Anticipated completion date Within 30 days
Upon review of the indirect cost calculations throughout the fiscal year, it was noted that there was no documentation of review and approval of three of the seven calculations tested. The auditors were able to review the drawdown reconciliations performed by the Caminar Latino and determine the reports were materially accurate; however, no evidence of a formal supervisory review and approval of the reconciliation was maintained on-file in these three instances. Cause: Due to the timing of the prior year audit results, Caminar Latino did not implement its corrective action plan and maintain documentation of the review and approval of the indirect costs calculations and drawdowns submitted until the end of the fiscal year under review. Effect: A lack of independent review of the drawdowns could result in a reasonable possibility that Caminar Latino would not detect errors in the normal course of performing duties and correct them in a timely manner. Recommendation: Caminar Latino should establish a system to document and verify the review and approval of each federal drawdown by someone independent of the preparation of the drawdown request. Views of Responsible Officials and Corrective Actions: Caminar Latino agrees with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Compliance Requirement: Allowable Costs/Cost Principles (Indirect Costs), Cash Management Internal Control Impact: Significant Deficiency Federal Agency: HHS AL Numbers and Titles: 93.592 - Family Violence Prevention and Services/Discretionary Federal Award Number: 90EV0474, 90EV0501, 90EV0531 Questioned Costs: None Repeat Finding: Yes, 2021-002 and 2021-003 Criteria: As a recipient of federal awards, Caminar Latino is required to establish and maintain effective internal controls over federal awards that provide reasonable assurance of managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award pursuant to Title 2. U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.303 – Internal Controls. Additionally, Caminar Latino’s corrective action plans related to the fiscal year 2021 finding 2021-002 and 2021-003 state that the Caminar Latino will implement segregation of duties over the preparation and review of indirect cost calculations and drawdowns. Condition: Upon review of the indirect cost calculations throughout the fiscal year, it was noted that there was no documentation of review and approval of three of the seven calculations tested. The auditors were able to review the drawdown reconciliations performed by the Caminar Latino and determine the reports were materially accurate; however, no evidence of a formal supervisory review and approval of the reconciliation was maintained on-file in these three instances. Cause: Due to the timing of the prior year audit results, Caminar Latino did not implement its corrective action plan and maintain documentation of the review and approval of the indirect costs calculations and drawdowns submitted until the end of the fiscal year under review. Effect: A lack of independent review of the drawdowns could result in a reasonable possibility that Caminar Latino would not detect errors in the normal course of performing duties and correct them in a timely manner. Recommendation: Caminar Latino should establish a system to document and verify the review and approval of each federal drawdown by someone independent of the preparation of the drawdown request. Views of Responsible Officials and Corrective Actions: Caminar Latino agrees with this finding. Please refer to the Corrective Action Plan.
Condition Upon review of the indirect cost calculations throughout the fiscal year, it was noted that there was no documentation of review and approval of three of the seven calculations tested. The auditors were able to review the drawdown reconciliations performed by the Caminar Latino and determine the reports were materially accurate; however, no evidence of a formal supervisory review and approval of the reconciliation was maintained on-file in these three instances. Correction action As of Q4 2022, the Atlanta-based Co-CEO and the Chief of Programs and Administration have instituted a process of review and approval of drawdown reconciliations prior to drawdown to review for accuracy of calculations and to ensure that previous drawdown amounts are accurately recorded. A Finance Manager was hired in April 2023, and the responsibility of ongoing drawdown reconciliation and calculation of invoice amounts has shifted to the Finance Manager position. Monthly invoices and drawdowns are being reviewed and approved by the Co-CEO and Chief of Programs and Administration prior to drawdown. Responsible Person Co-CEO and Chief of Programs and Administration Anticipated completion date Completed - This process is currently in place.
2021-002, 2021-003
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The client overdrew $18,286 in federal funding during the year. Upon further review, this excess cash balance was maintained for more than 30 days. Cause: Caminar Latino does not have adequate controls in place to ensure that excessive cash balances are not maintained, and appropriate reviews and approvals occur for draw down requests of funds. Effect: Caminar Latino was not in compliance with federal regulations concerning disbursement of federal funds and excess cash. Recommendation: We recommend that Caminar Latino implement effective controls over cash management of federal funds. Caminar Latino should also ensure that potential excess cash balances are reviewed when adjustments are made to grants and returned as necessary within the prescribed timeframes. Views of Responsible Officials Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-002: Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Significant Deficiency Federal Awarding Agency: Department of Health and Human Services AL Numbers and Titles: 93.592 ? Family Violence Prevention and Services - Grants for Battered Womens Shelters Discretionary Grants Federal Award Number: 90EV0474-01-00 Questioned Costs: $18,286 Repeat Finding: No Criteria: Caminar Latino requests funds from the U.S. Department of Health and Human Services under the reimbursement payment method. Under this method, recipients are required to minimize the time elapsing between the receipt of Federal Funds and the disbursement of expenditures. Any excess federal cash maintained by the recipient must remitted promptly to grantor. Condition: The client overdrew $18,286 in federal funding during the year. Upon further review, this excess cash balance was maintained for more than 30 days. Cause: Caminar Latino does not have adequate controls in place to ensure that excessive cash balances are not maintained, and appropriate reviews and approvals occur for draw down requests of funds. Effect: Caminar Latino was not in compliance with federal regulations concerning disbursement of federal funds and excess cash. Recommendation: We recommend that Caminar Latino implement effective controls over cash management of federal funds. Caminar Latino should also ensure that potential excess cash balances are reviewed when adjustments are made to grants and returned as necessary within the prescribed timeframes. Views of Responsible Officials Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.
Finding 2021-002: Improve Controls over Cash Management Condition Caminar Latino overdrew $18,286 in federal funding during the year. Upon further review, this excess cash balance was maintained for more than 30 days. Correction action The new accounting firm recognizes revenue on a timely basis, which will prevent overdraws such as this one in the future. Enhanced monthly reconciliation processes will also contribute to preventing errors such as this, and if such an error were to occur, identifying and addressing it quickly. The drawdowns will be completed by the Co-CEO and Chief of Programs & Administration and will be based on completed transactions reflected on the monthly profit & loss statement from the accounting system. Drawdowns prepared by the Co-CEO will be reviewed by the Chief of Programs & Administration and drawdowns prepared by the Chief of Program & Administration will be reviewed by the Co-CEO. Responsible Person(s) Jitasa, Co-CEO and Chief of Programs & Administration Anticipated completion date New accounting firm control of bookkeeping and record keeping began January 1, 2022. Financial policies and procedures will be updated within 90 days to reflect current and enhanced control measures.
Caminar Latino did not properly and consistently calculate the MTDC distribution base throughout the year. There were multiple discrepancies between the indirect cost amounts billed and the indirect costs recalculated based on actual MTDC bases. As a result, Caminar Latino did not claim as many indirect cost charges as they should have in the current year. Cause: Inadequate monitoring of policies and procedures and administrative oversight with respect to review of federal expenditures for indirect costs. Effect: Caminar Latino does not have necessary controls in place to ensure that the modified total direct cost base is accurately and consistently calculated. Recommendation: We recommend that Caminar Latino perform indirect cost reconciliations to the underlying general ledger detail and a timely detailed review by a knowledgeable individual other than the preparer. Views of Responsible Officials and Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-003: Improve Controls over Indirect Costs Compliance Requirement: Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Federal Awarding Agency: Department of Health and Human Services AL Numbers and Titles: 93.592 ? Family Violence Prevention and Services - Discretionary Grants Federal Award Number: 90EV0474-01-00, 90EV0440-05-01, 90EV0531-01-00 Questioned Costs: None Repeat Finding: No Criteria: Caminar Latino has elected to charge a de minimis rate of 10% of modified total direct costs (MTDC). When using this method, the de minimis rate must be used consistently for all Federal awards, the rate must be applied to the appropriate MTDC base, and the indirect costs claimed must be the product of applying the rate to a MTDC base. Condition: Caminar Latino did not properly and consistently calculate the MTDC distribution base throughout the year. There were multiple discrepancies between the indirect cost amounts billed and the indirect costs recalculated based on actual MTDC bases. As a result, Caminar Latino did not claim as many indirect cost charges as they should have in the current year. Cause: Inadequate monitoring of policies and procedures and administrative oversight with respect to review of federal expenditures for indirect costs. Effect: Caminar Latino does not have necessary controls in place to ensure that the modified total direct cost base is accurately and consistently calculated. Recommendation: We recommend that Caminar Latino perform indirect cost reconciliations to the underlying general ledger detail and a timely detailed review by a knowledgeable individual other than the preparer. Views of Responsible Officials and Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.
Finding 2021-003: Improve Controls over Indirect Costs Condition Caminar Latino did not properly and consistently calculate the MTDC distribution base throughout the year. There were multiple discrepancies between the indirect cost amounts reported on the FFR and the indirect costs recalculated based on actual MTDC bases. As a result, Caminar Latino did not claim as many indirect cost charges as they should have in the current year. Correction action 1) Internal management staff will work with accounting staff and external consultant to review the pool of indirect expenses and adjust if necessary. 2) New account codes will be added to identify expenditures that should be excluded from the direct base (participants support cost and contracts over $25,000). 3) Indirect cost will be calculated on the monthly basis by the accounting firm and recorded to each project. 4) Indirect cost entries will be reviewed on the monthly basis by Caminar staff as a part of end-month close process to ensure that indirect cost was applied correctly and to avoid discrepancies in the quarterly FFRs and will be reflected on the quarterly FFRs. 5) Caminar will develop enhanced indirect cost calculation protocols. Responsible Person Jitasa, Co-CEO and Chief of Programs & Administration Anticipated completion date Financial policies and procedures will be updated within 90 days to reflect current and enhanced control measures.
FAC accepted this audit on August 29, 2021 — management decision was due March 1, 2022.
FAC accepted this audit on May 24, 2021 — management decision was due November 24, 2021.
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