EIN: 271661997
UEI: SUZLKRPRJ1K5
Audited by: CBIZ CPAS P.C.
Oversight agency: 98 [U.S. Agency for International Development]
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Data as of September 3, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 25, 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 March 25, 2026 (163 days ago).
What is a management decision? →Finding No. 2024-002: Improper Preparation of the Schedule of Expenditures of Federal Awards – Material Weakness in Internal Control over Compliance Agency U.S. Department of Health and Human Services ALN 93.558 Federal Award Identification Number RC116558 – GD and RC117294 - GD Criteria Federal awards that identify an Assistance Listing Number (ALN) must record expenditures related to the awards and included on the Schedule of Expenditures of Federal Awards (SEFA) in the year that GiveDirectly incurred the eligible expenditures. Condition The organization did not properly identify two awards that should have been included on the SEFA. Cause Internal controls were not designed effectively to ensure that the SEFA was complete. Effect The SEFA was understated by $2,707,604 which could impact major program determinations and required coverage to be tested. Recommendation We recommend that GiveDirectly enhance its internal controls related to the review of completeness to ensure that the SEFA is complete. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.
Show full finding ▾Hide full finding ▴Finding No. 2024-002: Improper Preparation of the Schedule of Expenditures of Federal Awards – Material Weakness in Internal Control over Compliance Agency U.S. Department of Health and Human Services ALN 93.558 Federal Award Identification Number RC116558 – GD and RC117294 - GD Criteria Federal awards that identify an Assistance Listing Number (ALN) must record expenditures related to the awards and included on the Schedule of Expenditures of Federal Awards (SEFA) in the year that GiveDirectly incurred the eligible expenditures. Condition The organization did not properly identify two awards that should have been included on the SEFA. Cause Internal controls were not designed effectively to ensure that the SEFA was complete. Effect The SEFA was understated by $2,707,604 which could impact major program determinations and required coverage to be tested. Recommendation We recommend that GiveDirectly enhance its internal controls related to the review of completeness to ensure that the SEFA is complete. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.
Recommendation We recommend that GiveDirectly enhance its internal controls related to the review of completeness to ensure that the SEFA is complete. Views of Responsible Officials and Planned Corrective Actions 4. SEFA Preparation Procedures Action: Establish a standardized checklist and reconciliation process tying SEFA to the general ledger and grant subledgers to ensure completeness. Responsibility: Ruth Sterk, Senior Manager of Accounting Timeline: 3 months, to be implemented and tested during the 2025 SEFA preparation process. 5. Cross-Departmental Coordination Action: Conduct quarterly coordination meetings between the finance and grants management teams to verify completeness of federal award listings. Responsibility: Daniel Obus, Chief Financial Offi cer Timeline: 3 months 6. Year-End Review Action: Implement a comprehensive year-end review with the fi nance and grants management teams of all federal awards and expenditures prior to SEFA submission, including a full reconciliation of SEFA balances to the general ledger and independent review by senior finance leadership. Responsibility: Ruth Sterk, Senior Manager of Accounting, with oversight from Daniel Obus, Chief Financial Officer Timeline: 6 months
FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on September 26, 2023 — management decision was due March 26, 2024.
FAC accepted this audit on September 26, 2022 — management decision was due March 26, 2023.
FAC accepted this audit on October 13, 2021 — management decision was due April 13, 2022.
FAC accepted this audit on May 17, 2020 — management decision was due November 17, 2020.
FAC accepted this audit on August 21, 2019 — management decision was due February 21, 2020.
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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