EIN: 841418715
UEI: JBM8KC67KFD3
Audited by: MOSS, KRUSICK, & ASSOCIATES, LLC
Oversight agency: 17 [Department of Labor]
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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 June 27, 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 December 27, 2025 (247 days ago).
What is a management decision? →FAC accepted this audit on March 1, 2022 — management decision was due September 1, 2022.
The Organization did not produce timely financial statements in accordance with accounting principles generally accepted in the United States of America. Context: During our preliminary analytical procedures, we uncovered costs charged in the subsequent year relating to the period under audit. Communication was made to management to review all transactions charged to the grant period under audit that were requested for reimbursement in the subsequent year. This resulted in the determination that $210,791 of costs were charged in the subsequent year relating to the period under audit. A resulting correcting entry was made by management. Cause: The Organization did not establish sufficient controls related to recording expenses in accordance with accounting principles generally accepted in the United States of America. Effect or Potential Effect: Unallowable expenses could be charged to federal contracts or programs and go unnoticed by management. Repeat Finding: No Recommendation: Written control processes for reviewing and approving costs charged to the correct period should be performed by an individual with the understanding of accounting principles generally accepted in the United States of America. Views of Responsible Officials: Discussed the finding with Julie Bazan (Treasurer) on January 18, 2022. Management agrees with the finding and the Organization plans to incorporate additional control procedures to ensure costs are charged to the correct period.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Department of Health and Human Services, CFDA 93.185, Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects, Grant No. NH23IP000960, Year ended September 30, 2019. Criteria or Specific Requirement: 2 CFR 200.403(e) indicates costs must be determined in accordance with generally accepted accounting principles in order to be allowable under federal awards. Condition: The Organization did not produce timely financial statements in accordance with accounting principles generally accepted in the United States of America. Context: During our preliminary analytical procedures, we uncovered costs charged in the subsequent year relating to the period under audit. Communication was made to management to review all transactions charged to the grant period under audit that were requested for reimbursement in the subsequent year. This resulted in the determination that $210,791 of costs were charged in the subsequent year relating to the period under audit. A resulting correcting entry was made by management. Cause: The Organization did not establish sufficient controls related to recording expenses in accordance with accounting principles generally accepted in the United States of America. Effect or Potential Effect: Unallowable expenses could be charged to federal contracts or programs and go unnoticed by management. Repeat Finding: No Recommendation: Written control processes for reviewing and approving costs charged to the correct period should be performed by an individual with the understanding of accounting principles generally accepted in the United States of America. Views of Responsible Officials: Discussed the finding with Julie Bazan (Treasurer) on January 18, 2022. Management agrees with the finding and the Organization plans to incorporate additional control procedures to ensure costs are charged to the correct period.
Views of Responsible Officials: Discussed the finding with Julie Bazan (Treasurer) on January 18, 2022. Management agrees with the finding and the Organization plans to incorporate additional control procedures to ensure costs are charged to the correct period.
FAC accepted this audit on August 4, 2020 — management decision was due February 4, 2021.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 20, 2019 — management decision was due December 20, 2019.
GSA_MIGRATION
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2016-001
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GSA_MIGRATION
2016-002
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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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