EIN: 256068246
UEI: F4TJRKJUUFX9
Audited by: Root, Spitznas & Smiley, Inc.
Oversight agency: 93 [Department of Health and Human Services]
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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 June 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 December 26, 2026 (108 days from today).
What is a management decision? →FAC accepted this audit on June 29, 2025 — management decision was due December 29, 2025.
Account analyses and reconciliations were performed, however, unrecorded transactions, including those related to payroll, were identified but were not corrected in a timely manner. Criteria: Internal controls should be in place to ensure that transactions are recorded in a timely manner. Cause: Internal controls were inadequate to ensure that all transactions are recorded in a timely manner. Effect: The financial statements had material reporting errors that needed to be corrected during the audit. Questioned Costs: This finding did not result in any questioned costs. Recommendation: We recommend the Agency improve internal control procedures to identify and correct deficiencies that are resulting in reporting errors. Views of Responsible Officials and Planned Corrective Action: Management agrees with this audit finding. See the accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: Account analyses and reconciliations were performed, however, unrecorded transactions, including those related to payroll, were identified but were not corrected in a timely manner. Criteria: Internal controls should be in place to ensure that transactions are recorded in a timely manner. Cause: Internal controls were inadequate to ensure that all transactions are recorded in a timely manner. Effect: The financial statements had material reporting errors that needed to be corrected during the audit. Questioned Costs: This finding did not result in any questioned costs. Recommendation: We recommend the Agency improve internal control procedures to identify and correct deficiencies that are resulting in reporting errors. Views of Responsible Officials and Planned Corrective Action: Management agrees with this audit finding. See the accompanying Corrective Action Plan.
Corrective Action Plan: GECAC Finance Department has a Financial and Data Processing System that is followed in regards to posting transactions. GECAC’s Finance department has been challenged due to a shortage of staff since COVID in 2020. As a result, GECAC has experienced a tremendous amount of turnover making it extremely difficult to stay on task with all duties. Controls have been implemented to ensure timely record keeping of all fiscal transactions: The Finance department is now fully staffed. When reconciling monthly bank statements, any transactions that are listed as an outstanding item will be researched and the necessary entries will be done to fix the problem so that the item is reconciled before the next month’s statement is issued. When running the monthly balance sheet and revenue/expense statement, any transactions that are incorrect and/or not posted, staff will make the adjusting entry(s) to correct the issue immediately. We currently have a full time Payroll/Fiscal Assistant in place. That staff has implemented a check list to ensure that all payroll transactions are recorded during the correct period. We are currently looking into upgrading our Payroll/HR software system to ensure more efficient processes which will help with time management. We will continue to evaluate and improve the financial processes and procedures as well as work on enhancing and streamlining training for new and existing accounting personnel. Contact Person: Antoinette Nicholson, Vice President of Finance Anticipated Completion Date: September 30, 2025
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on June 24, 2022 — management decision was due December 24, 2022.
FAC accepted this audit on June 20, 2021 — management decision was due December 20, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 29, 2019 — management decision was due September 29, 2019.
FAC accepted this audit on April 8, 2018 — management decision was due October 8, 2018.
FAC accepted this audit on April 5, 2017 — management decision was due October 5, 2017.
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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