EIN: 237108090
UEI: LC7YJHMTBZB5
Audited by: Wipfli LLP
Oversight agency: 17 [Department of Labor]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 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 October 13, 2026 (40 days from today).
What is a management decision? →FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Operation Fresh Start, Inc.?s audited financial statements for the year ended September 30, 2022 were due to the federal single audit clearinghouse by June 30, 2023. Operation Fresh Start, Inc.?s September 30, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for ?effective control over, and accountability for, all funds, property, and other assets.? In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity?s year-end. Cause There was turnover twice in the Finance Manager position between September 30, 2022 and the audit due date. This turnover caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal and State Awards. Effect A material weakness in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Operation Fresh Start, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Operation Fresh Start, Inc.?s audited financial statements for the year ended September 30, 2022 were due to the federal single audit clearinghouse by June 30, 2023. Operation Fresh Start, Inc.?s September 30, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for ?effective control over, and accountability for, all funds, property, and other assets.? In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity?s year-end. Cause There was turnover twice in the Finance Manager position between September 30, 2022 and the audit due date. This turnover caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal and State Awards. Effect A material weakness in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Operation Fresh Start, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Finding 2022-001: Late Filing of Audit Report Management?s Response Operation Fresh Start experienced turn over in the accountant and finance manager positions during the previous audit cycle. This created a situation where audit information was compiled late. All items within the audit were accurate. Operation Fresh Start has hired the staff requisite for completing the audit on time and has a time line in place for this to occur for the current fiscal year. We have a Finance Manager in place which will allow for timely audit completion for fiscal year 2023 Contact Person Responsible for Corrective Action: Gregory Markle, Executive Director Anticipated Completion Date: August 1, 2023
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on June 17, 2019 — management decision was due December 17, 2019.
FAC accepted this audit on June 21, 2018 — management decision was due December 21, 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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