EIN: 223519521
UEI: PK5WTNRGE8D6
Audited by: PKF O'CONNOR DAIVES, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 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 July 21, 2026 (40 days ago).
What is a management decision? →2024-001: Internal Controls Over SEFA Preparation Federal Assistance Listing Number: 21.027 Name of Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Agency: U.S. Department of the Treasury Criteria Per 2 CFR §200.510(b), non-federal entities that expend $750,000 or more in federal awards during the fiscal year are required to prepare a SEFA that includes accurate and complete information about all federal awards expended. The Uniform Guidance also emphasizes the importance of internal control systems over compliance and reporting, as outlined in 2 CFR §200.303. Entities must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards Condition Life Management, Inc. (LMI) does not appear to have implemented sufficient internal controls to ensure the complete and accurate preparation of the Schedule of Expenditures of Federal Awards (SEFA) for the year ended December 31, 2024. Although LMI’s SEFA preparation memo states that the Chief Financial Officer (CFO) is responsible for compiling the SEFA using information from the accounting system and supporting grant documentation, in practice, we noted that the entity relied on an external entity to provide essential grant documentation necessary for SEFA preparation. Additionally, the SEFA/SESFA provided appeared to be outdated and not reflective of current-year grant activity. Cause The absence of a fully developed control structure and oversight mechanism appears to have contributed to reliance on external or related-party sources for preparing SEFA-related documentation. This suggests a lack of staff with adequate skills, knowledge, and experience (SKE) necessary for SEFA preparation. Repeat Finding No Recommendation We recommend that Life Management, Inc. strengthen its internal control processes over SEFA preparation. This may include: • Providing training to appropriate staff to ensure they have the requisite skills, knowledge, and experience to independently prepare the SEFA in accordance with federal requirements. • Engaging or hiring qualified personnel with federal grant accounting expertise to oversee the SEFA preparation process. • Reducing reliance on external or related parties for documentation by maintaining a centralized, internal repository of grant agreements and related records. Views of Responsible Officials See Corrective Action Plan
Show full finding ▾Hide full finding ▴2024-001: Internal Controls Over SEFA Preparation Federal Assistance Listing Number: 21.027 Name of Program or Cluster: Coronavirus State and Local Fiscal Recovery Funds Agency: U.S. Department of the Treasury Criteria Per 2 CFR §200.510(b), non-federal entities that expend $750,000 or more in federal awards during the fiscal year are required to prepare a SEFA that includes accurate and complete information about all federal awards expended. The Uniform Guidance also emphasizes the importance of internal control systems over compliance and reporting, as outlined in 2 CFR §200.303. Entities must establish and maintain effective internal controls to ensure compliance with federal statutes, regulations, and the terms and conditions of federal awards Condition Life Management, Inc. (LMI) does not appear to have implemented sufficient internal controls to ensure the complete and accurate preparation of the Schedule of Expenditures of Federal Awards (SEFA) for the year ended December 31, 2024. Although LMI’s SEFA preparation memo states that the Chief Financial Officer (CFO) is responsible for compiling the SEFA using information from the accounting system and supporting grant documentation, in practice, we noted that the entity relied on an external entity to provide essential grant documentation necessary for SEFA preparation. Additionally, the SEFA/SESFA provided appeared to be outdated and not reflective of current-year grant activity. Cause The absence of a fully developed control structure and oversight mechanism appears to have contributed to reliance on external or related-party sources for preparing SEFA-related documentation. This suggests a lack of staff with adequate skills, knowledge, and experience (SKE) necessary for SEFA preparation. Repeat Finding No Recommendation We recommend that Life Management, Inc. strengthen its internal control processes over SEFA preparation. This may include: • Providing training to appropriate staff to ensure they have the requisite skills, knowledge, and experience to independently prepare the SEFA in accordance with federal requirements. • Engaging or hiring qualified personnel with federal grant accounting expertise to oversee the SEFA preparation process. • Reducing reliance on external or related parties for documentation by maintaining a centralized, internal repository of grant agreements and related records. Views of Responsible Officials See Corrective Action Plan
CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due. - Meetings will be put on a calendar by end of 2025 for the year 2026; and zoom links will be sent to participants by LMI, two weeks prior to the meeting date - Minutes/Notations from meetings about report due dates will be recorded, in order for LMI to follow up LMI will maintain a Schedule of Expenditures of Federal Awards, updated on a quarterly basis utilizing quarterly reports and information gathered from the quarterly meetings. Any necessary entries to the general ledger will be made on a timely basis. Report requests to LMI from DCA, National Parks Service, and any other entities, will be shared with RPM, and followed up on accordingly. LMI will review/ discuss reports, that are prepared by RPM, prior to their submission.
FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
Based on our audit procedures, we noted that LMI’s internal control process for reviewing and submitting the semi-annual financial reports due under the grant agreement was not working effectively. Two of the semi-annual financial reports submitted during the year under audit were not properly reviewed by the Executive Director and were submitted later than the due date. Cause: The ineffective report review process was a result of LMI not having set controls as it relates to the federal award. Repeat Finding: No Recommendation: We recommend that LMI implements certain internal control processes to ensure that reporting related to federal awards are reviewed and submitted in compliance with grant agreements. Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: Based on our audit procedures, we noted that LMI’s internal control process for reviewing and submitting the semi-annual financial reports due under the grant agreement was not working effectively. Two of the semi-annual financial reports submitted during the year under audit were not properly reviewed by the Executive Director and were submitted later than the due date. Cause: The ineffective report review process was a result of LMI not having set controls as it relates to the federal award. Repeat Finding: No Recommendation: We recommend that LMI implements certain internal control processes to ensure that reporting related to federal awards are reviewed and submitted in compliance with grant agreements. Views of Responsible Officials: See Corrective Action Plan.
Corrective Action Plan • A full year calendar will be constructed, reminding Barbara Havlik, Eexecutive Director of Life Management, Inc., of the dates for which reports are due with regard to Federal Grant Agreements/Awards. The calendar will also have reminders; including: o A reminder will go out to RPM developer, Joe Portelli, three weeks prior to the report due date, so that a meeting can be set up within a week to review and prepare for report submission. o A copy of the report for submission will be reviewed by Barbara Havlik and Joe Portelli two days prior to the submission date, and both parties shall retain a copy of report to be submitted. • The report will be submitted on time by Joe Portelli, according to Federal Requirements, and Barbara Havlik will check with Joe Portelli to make certain that Federal Agency was in fact received the report.
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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