EIN: 930811191
UEI: KDK8AJAPB718
Audited by: SingerLewak LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 December 26, 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 June 26, 2026 (64 days ago).
What is a management decision? →FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on January 27, 2022 — management decision was due July 27, 2022.
The Agency allocates compensation of employees to programs based on budgeted percentages. However, the Agency's internal controls do not include an after-the-fact review as required by by 2 CRF ?200.430. Cause: The Agency does not have a system in place to determine the actual amount of time spent by split-funded employees on the Older Americans Act programs operated by the Agency. Possible Effect: The amount of compensation charged to the program may be materially misstated. Questioned Costs: The auditor was unable to make a determination of the known or likely questioned costs. Perspective: Personal services charged to the program totaled $974,640 or 33% of expenditures. Recommendations: The Agency should perform an after-the-fact review of personal services charged to the program to ensure that amounts are properly allocated. Views of Responsible Officials: Management agrees with the finding and will develop a corrective action plan to implement after-the-fact review of personal services charged to the program.
Show full finding ▾Hide full finding ▴SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2021-002 Allowable Costs Department of Health and Human Services Passed through the Oregon Department of Human Services Aging Cluster - 93.044, 93.045, 93.053 Criteria: 2 CFR ?200.430 Compensation - personal services states that compensation costs are allowable to the extent that they are determined and supported by system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that the entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates and that adjustments are made such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The Agency allocates compensation of employees to programs based on budgeted percentages. However, the Agency's internal controls do not include an after-the-fact review as required by by 2 CRF ?200.430. Cause: The Agency does not have a system in place to determine the actual amount of time spent by split-funded employees on the Older Americans Act programs operated by the Agency. Possible Effect: The amount of compensation charged to the program may be materially misstated. Questioned Costs: The auditor was unable to make a determination of the known or likely questioned costs. Perspective: Personal services charged to the program totaled $974,640 or 33% of expenditures. Recommendations: The Agency should perform an after-the-fact review of personal services charged to the program to ensure that amounts are properly allocated. Views of Responsible Officials: Management agrees with the finding and will develop a corrective action plan to implement after-the-fact review of personal services charged to the program.
Effective 2022, affected staff not already participating in monthly time capture, will log their time daily but tasks that correspond to specific funding streams for 14 days. This will be completed every 6 months. Results from the time study will be reviewed against budget estimates. Adjustments will be made from the same time period to ensure that the final amount charged to the Federal award is accurate, allowable and properly allocated.
FAC accepted this audit on December 23, 2020 — management decision was due June 23, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
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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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