EIN: 954680961
UEI: Z8RML1KGTYG4
Audit also covers EIN: 842011667 · unlinked EINs have no separate FAC filing
Audited by: LAWRENCE R MITCHELL & CO, CPAS
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 August 29, 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 March 1, 2026 (196 days ago).
What is a management decision? →FAC accepted this audit on July 10, 2024 — management decision was due January 10, 2025.
FAC accepted this audit on September 13, 2023 — management decision was due March 13, 2024.
FAC accepted this audit on September 21, 2022 — management decision was due March 21, 2023.
FAC accepted this audit on September 7, 2021 — management decision was due March 7, 2022.
FAC accepted this audit on December 4, 2020 — management decision was due June 4, 2021.
The Organization inadvertently billed the federal contract more than the subrecipient?s invoice for the month of February 2019 by $31,545. Criteria: In accordance with the cost-reimbursement contract, only costs incurred, whether already paid or to be paid, are to be billed to federal contracts. Cause: The Organization does not have sufficient controls in place to properly detect any incorrect input errors in costs incurred and to be billed to federal contracts. Possible effect: Expenditures of federal awards reported will not be accurate. Accordingly, the schedule of federal awards will not be properly presented; and Federal agencies can be overbilled. Questioned costs: $31,545 Context: During the audit, we noted that one invoice from a subrecipient was inadvertently recorded in the accounting system as $35,050.38 instead of $3,505.38. As such, the monthly expenditure report prepared by the Accountant and submitted to the CEO, which is used for billing federal contracts, was also incorrect. Recommendation: The Organization should include copies of expenditure documentation in addition to the expenditure report provided by the Accountant to the CEO, in order to check the accuracy of the amounts included in the expenditure report. Views of responsible officials: Management?s response is reported in the ?Management?s Response and Corrective Action Plan? and is considered part of this report.
Show full finding ▾Hide full finding ▴2019-001 ? Allowable costs U.S. Department of Health and Human Services Systematic Sustained Release Delivery for Antiretroviral Agents for HIV Prevention 5R01AAI120748; CFDA No. 93.855; year ending December 31, 2019 Condition: The Organization inadvertently billed the federal contract more than the subrecipient?s invoice for the month of February 2019 by $31,545. Criteria: In accordance with the cost-reimbursement contract, only costs incurred, whether already paid or to be paid, are to be billed to federal contracts. Cause: The Organization does not have sufficient controls in place to properly detect any incorrect input errors in costs incurred and to be billed to federal contracts. Possible effect: Expenditures of federal awards reported will not be accurate. Accordingly, the schedule of federal awards will not be properly presented; and Federal agencies can be overbilled. Questioned costs: $31,545 Context: During the audit, we noted that one invoice from a subrecipient was inadvertently recorded in the accounting system as $35,050.38 instead of $3,505.38. As such, the monthly expenditure report prepared by the Accountant and submitted to the CEO, which is used for billing federal contracts, was also incorrect. Recommendation: The Organization should include copies of expenditure documentation in addition to the expenditure report provided by the Accountant to the CEO, in order to check the accuracy of the amounts included in the expenditure report. Views of responsible officials: Management?s response is reported in the ?Management?s Response and Corrective Action Plan? and is considered part of this report.
Management?s Response: Management agrees with the finding. Name of Contact Person: Dr. Marc Baum, President Corrective Action Plan: The Organization will implement more controls in the preparation of the monthly expenditure report. Additionally, the Organization will include a $31,545 credit in the October 2020 billing to the federal contract, to fully compensate for the error. Completion Date: November 2020
FAC accepted this audit on September 18, 2019 — management decision was due March 18, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 29, 2018 — management decision was due March 29, 2019.
FAC accepted this audit on September 14, 2017 — management decision was due March 14, 2018.
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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