EIN: 261657951
UEI: DVL3PN5GYSH8
Audited by: Snyder & Brown CPAS
Oversight agency: 21 [Department of the Treasury]
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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 September 30, 2024. 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 March 30, 2025 (522 days ago).
What is a management decision? →FAC accepted this audit on August 15, 2023 — management decision was due February 15, 2024.
FAC accepted this audit on September 1, 2022 — management decision was due March 1, 2023.
Expenditures for the COVID-19: Coronavirus Relief Fund program were overstated by approximately $1.5 million and two other federal programs and related expenditures were omitted from the SEFA. Effect: Local First?s SEFA was not accurate or complete before corrections were made by the auditors. This finding is a material weakness in internal control over compliance and noncompliance with the Uniform Guidance reporting requirements. Cause: Local First did not have effective policies and procedures in place to ensure that Federal monies were properly recorded on the SEFA, and controls were ineffective in ensuring that all Federal program information was correctly reported on the SEFA. Recommendation: Local First should develop policies and procedures to help ensure that the SEFA is complete and accurate, including developing a process for preparing and reviewing the SEFA as part of its year-end financial closing process. Management's Corrective Action Plan is included at the end of this report.
Show full finding ▾Hide full finding ▴Criteria: In accordance with the requirements of the Uniform Guidance ?200.510(b) the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502. The SEFA must also include: ? Expenditures for each Federal program, ? Federal Assistance Listings numbers, ? Amounts passed through to subrecipients, and ? Pass-through grantors and pass-through grantor's numbers. Condition: Expenditures for the COVID-19: Coronavirus Relief Fund program were overstated by approximately $1.5 million and two other federal programs and related expenditures were omitted from the SEFA. Effect: Local First?s SEFA was not accurate or complete before corrections were made by the auditors. This finding is a material weakness in internal control over compliance and noncompliance with the Uniform Guidance reporting requirements. Cause: Local First did not have effective policies and procedures in place to ensure that Federal monies were properly recorded on the SEFA, and controls were ineffective in ensuring that all Federal program information was correctly reported on the SEFA. Recommendation: Local First should develop policies and procedures to help ensure that the SEFA is complete and accurate, including developing a process for preparing and reviewing the SEFA as part of its year-end financial closing process. Management's Corrective Action Plan is included at the end of this report.
Local First concurs and has implemented the recommendation. A new full-time staff position was created to specifically focus on tracking and compliance of grant funding, specifically federal grant funding. Key to this position is the development and implementation of new systems and procedures to track all federal grant income and expenditures in an accurate manner that allows for efficient and clear reporting. Additionally, the new position is responsible for reviewing and cataloging grant information which includes Federal Assistance Listings number, Federal Department source, Grant or Contract number, and other pertinent information to ensure the SEFA is accurate. The SEFA will be completed as a formal procedure of the year-end financial closing process.
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
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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