EIN: 237138165
UEI: TJRBBLQNXFG8
Audit also covers EIN: 562393715 · unlinked EINs have no separate FAC filing
Audited by: FJ & Associates, PLLC
Oversight agency: 21 [Department of the Treasury]
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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 July 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 January 29, 2026 (223 days ago).
What is a management decision? →FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
Condition - Significant prior period adjustments were required to properly reflect the accounts and transactions as of the beginning of the year; Criteria - generally accepted accounting principles identifies the basic accounting practices that are required to be followed; Cause - neither the Organization’s staff nor the prior auditor had the requisite experience to identify and correct the accounting errors; Effect - prior period adjustments totaled $8,285,730; Recommendation - the Organization needed to hire a person with financial experience and/or engage the services of another independent party to review its financial statements for propriety; Response -the Organization experienced a significant turnover in staff during the year resulting in ineffectual cut-off procedures and a review of the prior year financial statements. Late in the year, the organization hired a controller to provide for significantly improved accounting procedures and applications as well as the ability to review the annual financial statements.
Show full finding ▾Hide full finding ▴Condition - Significant prior period adjustments were required to properly reflect the accounts and transactions as of the beginning of the year; Criteria - generally accepted accounting principles identifies the basic accounting practices that are required to be followed; Cause - neither the Organization’s staff nor the prior auditor had the requisite experience to identify and correct the accounting errors; Effect - prior period adjustments totaled $8,285,730; Recommendation - the Organization needed to hire a person with financial experience and/or engage the services of another independent party to review its financial statements for propriety; Response -the Organization experienced a significant turnover in staff during the year resulting in ineffectual cut-off procedures and a review of the prior year financial statements. Late in the year, the organization hired a controller to provide for significantly improved accounting procedures and applications as well as the ability to review the annual financial statements.
To correct this findings the company engaged with a new auditor who understands the need and process of filing with the Federal Audit clearinghouse. The company is now aware of this filing and will request documentation that it has been completed.
FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
FAC accepted this audit on December 5, 2022 — management decision was due June 5, 2023.
FAC accepted this audit on May 30, 2022 — management decision was due November 30, 2022.
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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