EIN: 990079762
UEI: H4NWVGY9FCD6
Audited by: Linked Accounting, 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 March 26, 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 26, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 30, 2024 — management decision was due September 30, 2024.
Finding 2023 - 001 Reconciliation of General Ledger Accounts Criteria Reconciliation of statement of financial position accounts is a check on the accuracy of the record-keeping process and maintains general ledger balances on a timely and accurate basis. Condition During our audit we noted statement of financial position accounts were not being properly reconciled to the general ledger and contained obvious misstatements. These included accounts receivable, preschool receivables, accounts payable, and deferred revenue for the year ended June 30, 2023. Cause A lack of timely reconciling, monitoring, and incomplete internal control policies and procedures resulted in a weak control environment and the inability to detect misstatements to the financial statements. Effect A lack of monitoring and proper reconciling of accounts, in accordance with the policy and procedure manual, could result in misstatements in the Organization’s financial statements going undetected beyond a reasonable period. Recommendation We recommend that management strengthen its system of internal controls by reviewing the policy and procedure manual, updating and implementing internal control procedures mandating timely reconciliations, and assigning monitoring responsibilities as necessary. Further, we recommend that management allocate necessary resources and provide training and development to accounting staff. Repeat Finding Yes – Modified: 2022-001 Control Environment and Monitoring of Control Procedures, 2022-002 Support for Journal Entries Views of Responsible Officials and Planned Corrective Action See the Organization’s Corrective Action Plan on page 32.
Show full finding ▾Hide full finding ▴Finding 2023 - 001 Reconciliation of General Ledger Accounts Criteria Reconciliation of statement of financial position accounts is a check on the accuracy of the record-keeping process and maintains general ledger balances on a timely and accurate basis. Condition During our audit we noted statement of financial position accounts were not being properly reconciled to the general ledger and contained obvious misstatements. These included accounts receivable, preschool receivables, accounts payable, and deferred revenue for the year ended June 30, 2023. Cause A lack of timely reconciling, monitoring, and incomplete internal control policies and procedures resulted in a weak control environment and the inability to detect misstatements to the financial statements. Effect A lack of monitoring and proper reconciling of accounts, in accordance with the policy and procedure manual, could result in misstatements in the Organization’s financial statements going undetected beyond a reasonable period. Recommendation We recommend that management strengthen its system of internal controls by reviewing the policy and procedure manual, updating and implementing internal control procedures mandating timely reconciliations, and assigning monitoring responsibilities as necessary. Further, we recommend that management allocate necessary resources and provide training and development to accounting staff. Repeat Finding Yes – Modified: 2022-001 Control Environment and Monitoring of Control Procedures, 2022-002 Support for Journal Entries Views of Responsible Officials and Planned Corrective Action See the Organization’s Corrective Action Plan on page 32.
Finding 2023-001 - Reconciliation of General Ledger Accounts Views of Reponsible Officials and Planned Corrective Action - Management will ensure timely reconciliations of GL accounts are completed and reconciliation reports are submitted with the Financials Statements. The internal controls policies & procedures manual will be reviewed to strengthen the internal controls system.
2022-001, 2022-002
Finding 2023 - 002 Federal Grant Expenditures: Allowable Costs Information Federal Agency: Department of Health and Human Services Program Name: Maternal, Infant, and Early Childhood Home Visiting Grant Program Assistance Listing Number: 93.870 Award Period: July 1, 2022 to June 30, 2023 Criteria General journal entries should be supported by appropriate references and documentation and receive proper approval in accordance with accounting policies and procedures. Condition During audit procedures we noted an expense being incorrectly charged to a federal grant. Management has since corrected this error but we recommend federal awards be closely monitored for allowable expenses. Questioned Costs Questioned costs for this condition amounted to $60. Cause An error in data entry occurred and policy and procedures related to a final review of federal awards by program personnel was not conducted. Effect Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of an organization. Recommendation We recommend that management follow policy and procedures to have program personnel conduct a final review of all expenses prior to submitting report/reimbursement request. Repeat Finding No Finding 2023 - 002 Federal Grant Expenditures: Allowable Costs (continued) Views of Responsible Officials and Planned Corrective Action See the Organization’s Corrective Action Plan on page 32.
Show full finding ▾Hide full finding ▴Finding 2023 - 002 Federal Grant Expenditures: Allowable Costs Information Federal Agency: Department of Health and Human Services Program Name: Maternal, Infant, and Early Childhood Home Visiting Grant Program Assistance Listing Number: 93.870 Award Period: July 1, 2022 to June 30, 2023 Criteria General journal entries should be supported by appropriate references and documentation and receive proper approval in accordance with accounting policies and procedures. Condition During audit procedures we noted an expense being incorrectly charged to a federal grant. Management has since corrected this error but we recommend federal awards be closely monitored for allowable expenses. Questioned Costs Questioned costs for this condition amounted to $60. Cause An error in data entry occurred and policy and procedures related to a final review of federal awards by program personnel was not conducted. Effect Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of an organization. Recommendation We recommend that management follow policy and procedures to have program personnel conduct a final review of all expenses prior to submitting report/reimbursement request. Repeat Finding No Finding 2023 - 002 Federal Grant Expenditures: Allowable Costs (continued) Views of Responsible Officials and Planned Corrective Action See the Organization’s Corrective Action Plan on page 32.
Finding 2023-002 - Federal Grant Expenditure: Allowable Costs Views of Reponsible Officials and Planned Corrective Action-Management will review expenses and general ledger for accurate data entry to program. Receipts for monthly expenses will be submitted with expenditure reports for program personnel review prior to approval.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 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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