EIN: 860098936
UEI: UQJ7GZV1YNY8
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 24, 2025 (407 days ago).
What is a management decision? →FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 21 of the 21 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Disbursements to US Foods were established as an automatic debit and therefore did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 21 of the 21 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Disbursements to US Foods were established as an automatic debit and therefore did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Recommendation: Implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the 15% non-federal matching contribution requirement, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties for calculating the matching requirement. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.Aging Cluster Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the 15% non-federal matching contribution requirement, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties for calculating the matching requirement. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Recommendation: Implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures that ensure the calculation of the matching requirement is reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 3 of the 13 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Credit card disbursements did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For 3 of the 13 cash disbursements tested, there was no indication of review and approval over the expense by a secondary, independent individual separate from the requestor. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established sufficient controls designed to ensure adequate segregation of duties in the cash distribution process. Credit card disbursements did not have individual approvals. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Recommendation: Implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures surrounding the cash disbursement process that ensures all disbursements are reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the cash management requirement for all periods during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over cash management. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the cash management requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of the cash management requirement for all periods during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over cash management. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the cash management requirement is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Recommendation: Implement policies and procedures that ensure the cash management requirement is reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures that ensure the cash management requirement is reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of indirect costs for all periods during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over the indirect cost calculation. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the indirect cost calculation is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the calculation of indirect costs for all periods during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over the indirect cost calculation. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure the indirect cost calculation is reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Recommendation: Implement policies and procedures that ensure the indirect cost calculation is reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures that ensure the indirect cost calculation is reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the quarterly financial and performance reports submitted during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over reporting. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure required reports are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Award Period: April 1, 2022 – May 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context: For the quarterly financial and performance reports submitted during the fiscal year, there was no indication of review or approval by a secondary, independent individual separate from the preparer. Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: The Organization did not have established internal controls designed to ensure adequate segregation of duties over reporting. Effect: The Organization was not in compliance with the Compliance Supplement related to establishing and maintaining internal controls over federal awards. Repeat Finding: No Recommendation: We recommend that the Organization implement policies and procedures that ensure required reports are reviewed and approved by a second, independent individual. Views of responsible officials: Management agrees with the audit condition.
Recommendation: Implement policies and procedures that ensure required reports are reviewed and approved by a second, independent individual. Explanation of disagreement with audit finding: Management agrees with the audit finding. Action planned/taken in response to finding: Organization will update and implement policies and procedures that ensure required reports are reviewed and approved by a second, independent individual. Name(s) of the contact person(s) responsible for corrective action: Debbie Esparza Planned completion date for corrective action plan: January 31, 2024
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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