EIN: 833682955
UEI: C1M8B7G5E4J5
Audited by: HOLMAN FRENIA ALLISON, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 12, 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 July 12, 2026 (50 days ago).
What is a management decision? →Criteria: Recording transactions on an accrual basis is in accordance with U.S. generally accepted accounting principles, and it provides more meaningful financial information. Accrual basis accounting is the method of accounting where revenues are recognized when earned, and expenses are recognized when incurred. Condition and Context: During our audit procedures, it was noted that accounting records were not maintained on an accrual basis. Additionally, a budget was not prepared for the year under audit. Cause: While reconciliations were prepared, it was noted that they were not maintained on an accrual basis, therefore, there were several errors resulting in material audit entries. Expenses were recorded for items not yet incurred. Additionally, management’s review of the grant reconciliation and related indirect cost calculation was not evident. Effect: As a result of the condition noted above, several adjusting entries were required to correct the differences between the general ledger and the audited balances.
Show full finding ▾Hide full finding ▴Criteria: Recording transactions on an accrual basis is in accordance with U.S. generally accepted accounting principles, and it provides more meaningful financial information. Accrual basis accounting is the method of accounting where revenues are recognized when earned, and expenses are recognized when incurred. Condition and Context: During our audit procedures, it was noted that accounting records were not maintained on an accrual basis. Additionally, a budget was not prepared for the year under audit. Cause: While reconciliations were prepared, it was noted that they were not maintained on an accrual basis, therefore, there were several errors resulting in material audit entries. Expenses were recorded for items not yet incurred. Additionally, management’s review of the grant reconciliation and related indirect cost calculation was not evident. Effect: As a result of the condition noted above, several adjusting entries were required to correct the differences between the general ledger and the audited balances.
Management acknowledges the condition noted regarding the maintenance of accounting records on a cash basis rather than an accrual basis in 2024, as well as the absence of a formal budget for the year under audit. We recognize that these factors contributed to errors in the financial records and resulted in the need for several audit adjustments. To address the underlying causes identified, management is implementing the following corrective actions: • Transition to Accrual Basis Accounting: We have revised our accounting processes to ensure that all financial activity is recorded in accordance with generally accepted accounting principles (GAAP). This includes recording expenses in the period in which they are incurred and ensuring that all reconciliations reflect accrual basis adjustments. • Grant Reconciliation Oversight: We have strengthened our review of grant reconciliations and indirect cost calculations to ensure accuracy and compliance with grant requirements. The Treasurer reviews all reconciliations and submits same to the Board for review and approval on a monthly basis. • Timely Period End Close: Management is implementing a structured month end and year end close process to ensure that all reconciliations and supporting schedules are completed and reviewed promptly after period close. • Budget Preparation: Approximately 90% of all revenue and appropriations are driven by grant programs with specific spending requirements. As such, there are limited funds subject to the development of an operating budget outside of grant funding. However, the Board of Director's has initiated the development of an annual budget related to the discretionary funding.
2023-001
The Organization did not submit the federal single audit for the year ended December 31, 2024 within the established deadline of September 30, 2025. Cause: There were significant delays in completing the audit due to turnover within the finance department of the Organization Effect: The Organization was unable to submit the audit into the Federal Audit Clearinghouse by the due date of September 30, 2025.
Show full finding ▾Hide full finding ▴Criteria: Federal single audits are required to be submitted to the Federal Audit Clearinghouse within nine months after fiscal period end date. Condition: The Organization did not submit the federal single audit for the year ended December 31, 2024 within the established deadline of September 30, 2025. Cause: There were significant delays in completing the audit due to turnover within the finance department of the Organization Effect: The Organization was unable to submit the audit into the Federal Audit Clearinghouse by the due date of September 30, 2025.
The 2024 audit was delayed for multiple reasons including a transition in responsibility for our accounting services which have greatly improved our overall financial management system, a mis-understanding of the audit period as there was an authorization to change our fiscal year which did not fully process, resulting in the need to move forward with the audit presented here, and delays in information sharing between staff and the audit team. The Board expects to have all records and information necessary to conduct a timely audit for 2025.
FAC accepted this audit on June 18, 2024 — management decision was due December 18, 2024.
FAC accepted this audit on July 24, 2023 — management decision was due January 24, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
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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