EIN: 930628804
UEI: XHYFMJQ39QK7
Audited by: DZA PLLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 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 8, 2026 (52 days ago).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
2024-001 Special Tests and Provisions Federal Agency United States Department of Agriculture Assistance Listing Number 10.766 – Community Facilities Loans and Grants Cluster Criteria [ ] Significant Deficiency [X] Material Weakness [X] Compliance Finding Under the terms and conditions of the Center’s loan with the United States Department of Agriculture (USDA), the Center is required to maintain a separate debt reserve account. Condition The Center has not established or funded a debt reserve account. Context This finding appears to be an isolated problem. Cause The Center’s internal controls over compliance did not include adequate controls over maintenance of a debt reserve funds. The Center has not established policies and procedures over compliance with Uniform Guidance and USDA compliance requirements. Effect The Center is not in compliance with the USDA compliance requirements and the terms and conditions of the loan. Recommendation We recommend the Center establish separate general ledger accounts for the debt reserve funds. Written policies and procedures should be established related to Uniform Guidance and USDA compliance requirements. Views of responsible officials and planned corrective actions Management agrees with the Compliance Finding related to the USDA Loan, as a separate debt reserve account was not previously established.
Show full finding ▾Hide full finding ▴2024-001 Special Tests and Provisions Federal Agency United States Department of Agriculture Assistance Listing Number 10.766 – Community Facilities Loans and Grants Cluster Criteria [ ] Significant Deficiency [X] Material Weakness [X] Compliance Finding Under the terms and conditions of the Center’s loan with the United States Department of Agriculture (USDA), the Center is required to maintain a separate debt reserve account. Condition The Center has not established or funded a debt reserve account. Context This finding appears to be an isolated problem. Cause The Center’s internal controls over compliance did not include adequate controls over maintenance of a debt reserve funds. The Center has not established policies and procedures over compliance with Uniform Guidance and USDA compliance requirements. Effect The Center is not in compliance with the USDA compliance requirements and the terms and conditions of the loan. Recommendation We recommend the Center establish separate general ledger accounts for the debt reserve funds. Written policies and procedures should be established related to Uniform Guidance and USDA compliance requirements. Views of responsible officials and planned corrective actions Management agrees with the Compliance Finding related to the USDA Loan, as a separate debt reserve account was not previously established.
2024-001 Special Tests and Provisions Corrective action planned: Management has selected a General Ledger account, (associated to a separate Bank Account) identified and named specifically as the USDA Debt Reserve Account.Additionally, Financial Policies will be revised to include language related to compliance of loan and debt covenants, to be reviewed and approved by the Board of Directors. Anticipated completion date: February 2025 Contact person responsible for corrective action: Dawn Weber, Interim CEO
FAC accepted this audit on January 15, 2024 — management decision was due July 15, 2024.
FAC accepted this audit on January 19, 2023 — management decision was due July 19, 2023.
FAC accepted this audit on March 15, 2022 — management decision was due September 15, 2022.
FAC accepted this audit on December 2, 2020 — management decision was due June 2, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 6, 2018 — management decision was due May 6, 2019.
FAC accepted this audit on November 19, 2017 — management decision was due May 19, 2018.
FAC accepted this audit on November 13, 2016 — management decision was due May 13, 2017.
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.
