EIN: 952225798
UEI: C1AFYCKJQM56
Audit also covers EIN: 931007427 · unlinked EINs have no separate FAC filing
Audited by: CohnReznick LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2026 (15 days from today).
What is a management decision? →FAC accepted this audit on January 2, 2025 — management decision was due July 2, 2025.
FAC accepted this audit on January 23, 2024 — management decision was due July 23, 2024.
FAC accepted this audit on November 7, 2022 — management decision was due May 7, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on September 21, 2020 — management decision was due March 21, 2021.
Marcum selected 40 employees for payroll testing. Upon receiving support for these selections, 1 employee who was selected for testing for pay period 3/31/2019 was not employed during that time. However, upon review of the payroll register, this employee was processed through the payroll system as active, despite never receiving actual payment for the period. The payroll costs associated with this employee was charged to the Medical Assistance Program in error. The total amount of payroll expense that was incorrectly charged to the program was $256.01. Cause: The payroll for this employee was unintentionally processed through the payroll system for this pay period and the employee never received actual payment. Questioned Costs: $256.01 Context: Management believes this finding represents an isolated error in payroll processing that caused the Organization to charge unallowable costs to the program. The payroll system was made aware of this error and is in the process of correcting. Reported as a Finding in Prior Year: No Recommendation: Verify employee status prior to processing payroll for each payroll period. Views of Responsible Officials Planned Corrective Action: See management?s response to findings and corrective action plan included with this package.
Show full finding ▾Hide full finding ▴Significant Deficiency ? Allowable Costs Finding 2019-003 ? Payroll Federal CFDA Number ? 93.778 Program Name ? Medical Assistance Program Criteria: Only time worked on the Medical Assistance Program can be charged directly to that program. Condition: Marcum selected 40 employees for payroll testing. Upon receiving support for these selections, 1 employee who was selected for testing for pay period 3/31/2019 was not employed during that time. However, upon review of the payroll register, this employee was processed through the payroll system as active, despite never receiving actual payment for the period. The payroll costs associated with this employee was charged to the Medical Assistance Program in error. The total amount of payroll expense that was incorrectly charged to the program was $256.01. Cause: The payroll for this employee was unintentionally processed through the payroll system for this pay period and the employee never received actual payment. Questioned Costs: $256.01 Context: Management believes this finding represents an isolated error in payroll processing that caused the Organization to charge unallowable costs to the program. The payroll system was made aware of this error and is in the process of correcting. Reported as a Finding in Prior Year: No Recommendation: Verify employee status prior to processing payroll for each payroll period. Views of Responsible Officials Planned Corrective Action: See management?s response to findings and corrective action plan included with this package.
Finding 2019-003 ? Allowable Costs Description of Finding: $256 of payroll costs were incorrectly charged to the Medical Assistance Program grant Statement of Concurrence or Nonconcurrence: Lutheran Social Services of Southern California agrees with the finding and is putting a corrective action plan in place as outlined below: Corrective Action: Management believes this finding represents an isolated error in the payroll processing that caused the agency to charge unallowable costs to the program. The payroll provider has been made aware of this error and is in the process of correcting it. Expected Completion: September 30, 2020
FAC accepted this audit on September 12, 2019 — management decision was due March 12, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 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.
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