EIN: 930409105
UEI: VACNC1MH5R74
Audited by: Baker Tilly US, LLP
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 2024. 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 September 19, 2024 (708 days ago).
What is a management decision? →1 of 25 participant files could not be located. Checklists completed during file review to ensure participant files are complete and accurate were not retained after the review was performed. The program had 144 participants during fiscal year 2023. No questioned costs or potentially improper payments were noted. Cause: Employees did not follow the organization's document retention policy and certain records were not identified as needing to be retained. Effect: Not retaining documents as required could lead to questioned costs and the inability to demonstrate compliance with all applicable award terms and conditions, as well as not being able to demonstrate the operating effectiveness of internal controls over compliance. Recommendation: Internal controls and processes should be implemented to ensure all pertinent documentation is retained and the organization's record retention policy is followed by all employees. Management response: Management concurs with the finding. Corrective actions will be taken to ensure documentation is retained appropriately.
Show full finding ▾Hide full finding ▴Finding: 2023-001 Document Retention Awarding Agency and Pass through Entity: U.S. Department of the Treasury, passed through Lane County (Contract 512211-285-3427062) Federal Award: Emergency Rent Assistance Program (ALN 21.023) Compliance Requirement: Eligibility Finding Type: Significant Deficiency in Internal Control Over Compliance. Criteria: 2 CFR 200.334 Retention requirements for records requires that documentation pertinent to the federal award be retained for a period of three years from the end of the program. Internal controls should be appropriately designed and implemented to ensure compliance with all applicable rules and regulations. Condition: 1 of 25 participant files could not be located. Checklists completed during file review to ensure participant files are complete and accurate were not retained after the review was performed. The program had 144 participants during fiscal year 2023. No questioned costs or potentially improper payments were noted. Cause: Employees did not follow the organization's document retention policy and certain records were not identified as needing to be retained. Effect: Not retaining documents as required could lead to questioned costs and the inability to demonstrate compliance with all applicable award terms and conditions, as well as not being able to demonstrate the operating effectiveness of internal controls over compliance. Recommendation: Internal controls and processes should be implemented to ensure all pertinent documentation is retained and the organization's record retention policy is followed by all employees. Management response: Management concurs with the finding. Corrective actions will be taken to ensure documentation is retained appropriately.
Checklists used during file review will be maintained in each client file. Checklists are available on Lane County's website under provider tools. When program ends, staff will store files in bankers boxes labeled by program, fiscal year and destruction date based on program requirements.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
