EIN: 942453452
UEI: FT6MXQNRUUC1
Audited by: Grant Bennett Associates
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 28, 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 November 28, 2025 (284 days ago).
What is a management decision? →FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
FAC accepted this audit on September 14, 2023 — management decision was due March 14, 2024.
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
During our testing of compliance and internal controls over compliance, management was unable to locate 8 of the 40 non-payroll disbursements that we originally selected for testing. Cause: The Agency implemented an offsite storage plan during the year which may have caused certain items to have been misplaced or misfiled during the transition. Effect: The Agency was unable to provide supporting documentation for the expenditures selected for testing and thus were unable to demonstrate compliance with laws, regulations, and other compliance requirements related to those specific expenditures. Recommendation: The Agency should take immediate steps to implement or strengthen existing procedures to ensure that all Agency transactions are adequately supported by appropriate documentation and that the supporting documentation is properly maintained and safeguarded to be available for future reference by management, auditors, and other oversight agencies, Management's Response: The Agency agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-02 - Supporting Documentation (significant deficiency in internal control) Criteria: The Code of Federal Regulations requires that recipients of federal awards maintain adequate documentation and records to support the transactions recorded by the organization and the financial reports generated during the year. Condition: During our testing of compliance and internal controls over compliance, management was unable to locate 8 of the 40 non-payroll disbursements that we originally selected for testing. Cause: The Agency implemented an offsite storage plan during the year which may have caused certain items to have been misplaced or misfiled during the transition. Effect: The Agency was unable to provide supporting documentation for the expenditures selected for testing and thus were unable to demonstrate compliance with laws, regulations, and other compliance requirements related to those specific expenditures. Recommendation: The Agency should take immediate steps to implement or strengthen existing procedures to ensure that all Agency transactions are adequately supported by appropriate documentation and that the supporting documentation is properly maintained and safeguarded to be available for future reference by management, auditors, and other oversight agencies, Management's Response: The Agency agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
RE: MOW Corrective Action Plan re Missing Documentation Regarding missing documentation, we had five missing documents out of 40. MOWSC implemented an offsite storage plan and some of the items may have been misfiled and were offsite. MOWSC also contracted with an offsite bookkeeper and some of the items may have been lost. Corrective Action Plan: 1. MOWSC hired a Director of Operations and Finance in March, 2022. All bookkeeping is done in-house, providing better oversight. 2. MOWSC has implemented a system for digitizing all documents, starting July, 2022. All documents are scanned, named and filed in easily identifiable folders. This includes all A/P and A/R documentation, filed in chronological order by vendors and customers. 3. Employees responsible for completing the scanning have been identified and trained. Scanning started in July, 2022 for the new fiscal year, which is 07/22 thru 6/23. 4. For the storage plan, a new filing system has been developed for better organization. All documentation needed for auditing purposes will remain onsite until audits are complete. 5. After audits are complete, documents are stored offsite, kept for the required time period and then destroyed. Any questions, please contact Denice Walker at dwalker@mowsc.org.
FAC accepted this audit on October 12, 2021 — management decision was due April 12, 2022.
FAC accepted this audit on June 1, 2020 — management decision was due December 1, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
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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