Colorado · Nonprofit · under $2M in federal spending

WESTERN STATES CANCER RESEARCH NCORP

Denver, CO

The FY2024 single audit reports 1 finding: 1 material weakness. Audits on file for FY2023–FY2025: FY2023, FY2024.

No FY2025 single audit on file as of October 30, 2026. For the fiscal year ending July 31, 2025, it was due April 30, 2026, 183 days earlier. It is expected because the FY2024 audit reported $1,005,015 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 13 of 100 (FY2024 audit)

The sum of eight parts, each read from the audit. How the score works.

Part	Rule	Points	Max
Material weaknesses	8 points each	8	24
Significant deficiencies	3 points each	0	9
Repeat findings	5 points each	0	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	0	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	0	15
Questioned costs	known amount of $25,000 or more, by share and dollars	0	15
Going concern	auditor included a going-concern paragraph	0	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	5	5
Score		13	100

Federal funding, FY2024

$1,005,015 in federal awards spent, across 1 program. Largest funding agencies:

Agency	Spent
Department of Health and Human Services	$1,005,015

FY2024 audit

FAC record: 2024-07-GSAFAC-0000369468
Fiscal year end: July 31, 2024
Accepted by FAC: May 15, 2025
Federal spending: $1,005,015 · 1 program
Major programs: 1
Score: 13 of 100

Finding 2024-002

material weakness

Program: CANCER CONTROL (93.399)
Compliance requirement: Cash management
FAC record: FY2024 audit on fac.gov

Finding text from the filing

Finding 2024-002: Material Weakness, Internal Control Over Compliance, Cash Management

Criteria: A recipient of federal award is required to report information to the federal agency and is required to ensure there are controls in place over cash management.

Condition and Context: The Organization did not have a formally documented control in place to ensure all cash management processes were completed accurately.

Cause: The related review of cash management controls were not documented.

Effect or Potential Effect: Without sufficient documentation and monitoring controls, the Organization may not be able to detect an error in cash management on a timely basis.

Recommendation: We recommend the Organization establish and follow a documented internal control process over review of cash management.

FY2023 audit

FAC record: 2023-07-GSAFAC-0000368282
Fiscal year end: July 31, 2023
Accepted by FAC: May 15, 2025; submitted 380 days after its due date (April 30, 2024)
Federal spending: $1,016,493 · 1 program
Major programs: 1
Score: 0 of 100

No findings reported.