EIN: 870491952
UEI: HGGVXK4RKSS1
Audited by: LARSON & COMPANY PC
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 March 31, 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 October 1, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on June 21, 2024 — management decision was due December 21, 2024.
During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2023-003 U.S. Department of Health and Human Services Passed Through Utah Department of Workforce Services Community Services Block Grant - Federal Financial Assistance Listing Number 93.569 Activities Allowed or Allowable Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 93.569 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to incur expenses only for qualified costs. Condition: During our engagement, we identified 16 instances where the Organization could not provide documentation of the review and approval of non-payroll expenses prior to payment. Cause: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Effect: Without clear documentation of approval, there is an increased risk of fraud or payments for ineligible program costs. Questioned Costs: None Context/Sampling: We selected 40 transactions for payroll and non-payroll expenditures in the CSBG program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that documentation of the review and approval of qualified expenses is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-003 Finding Summary: The Organization did not have adequate controls to document the review and approval of qualified invoices prior to payment. Responsible Individuals: CFO (Amanda Moon), CEO (Karen McCandless) Corrective Action Plan: Ensure that all invoices are approved as eligible program costs prior to issuing payment. Anticipated Completion Date: 7/1/2024
FAC accepted this audit on February 27, 2023 — management decision was due August 27, 2023.
During our engagement, we identified two instances where the Organization could not provide documentation that the household income qualified for services. We also identified one instance where the documented household income exceeded the income eligibility criteria. Cause: The Organization did not have adequate controls to ensure household income was properly certified. Effect: The organization may have allowed ineligible households to receive USDA Foods. Questioned Costs: None Context/Sampling: We selected 60 households that participated in the USDA program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that all documentation certifying the eligibility of households is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2022-003 U.S. Department of Agriculture Passed Through Utah Food Bank Food Distribution Cluster - Federal Financial Assistance Listing Number 10.568 Eligibility Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under the Federal Financial Assistance Listing Number 10.568 on the Schedule of Expenditures of Federal Awards. Criteria: 2 CFR Part 200 (Uniform Guidance) and the Compliance Supplement requires the Organization to certify households eligible to receive USDA Foods for household consumption by applying income eligibility criteria established by the state agency. Condition: During our engagement, we identified two instances where the Organization could not provide documentation that the household income qualified for services. We also identified one instance where the documented household income exceeded the income eligibility criteria. Cause: The Organization did not have adequate controls to ensure household income was properly certified. Effect: The organization may have allowed ineligible households to receive USDA Foods. Questioned Costs: None Context/Sampling: We selected 60 households that participated in the USDA program. Repeat finding from the Prior Year(s): No Recommendation: We recommend the Organization enhance controls to ensure that all documentation certifying the eligibility of households is properly maintained. Views of Responsible Officials: Management agrees with the finding.
Finding 2022-003 Finding Summary: The Organization did not have adequate controls to ensure household income was properly certified and may have allowed ineligible households to receive USDA Foods. Responsible Individuals: Administrative assistant (Wendy Matheney) and Front Desk Supervisor (Shannon Thackeray) Corrective Action Plan: Signature paperwork will be verified individually for each client by the front desk staff. The Admin Assistant will supervise data collection and integrity from a big picture standpoint. Anticipated Completion Date: 1/15/2023
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
FAC accepted this audit on January 8, 2020 — management decision was due July 8, 2020.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 2017.
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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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