EIN: 311445223
UEI: L25GHXKMVD45
Audited by: J David Reed CPA
Oversight agency: 93 [Department of Health and Human Services]
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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, 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 30, 2026 (161 days ago).
What is a management decision? →The finding reported as 2024-002 includes adjustments to accrued expense for the year ended December 31, 2024. This increased federal expenditures for the period by approximately $73,000 and a like amount of grant revenue.Cause: See finding 2024-002Questioned Costs: None Recommendation: See finding 2024-002Views of responsible official and planned corrective action: See finding 2024-002
Show full finding ▾Hide full finding ▴Finding 2024-04 Applicable Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing # 21.027 Contract #: LED-2024 207406 Contract Period: 12/01/23-4/30/26 Criteria:Management is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are reported in the correct period that government grant revenue is properly reflected in the financial statements.Condition: The finding reported as 2024-002 includes adjustments to accrued expense for the year ended December 31, 2024. This increased federal expenditures for the period by approximately $73,000 and a like amount of grant revenue.Cause: See finding 2024-002Questioned Costs: None Recommendation: See finding 2024-002Views of responsible official and planned corrective action: See finding 2024-002
In October 2024, immediately after the above-referenced fraud was committed, SELF created a new policy with tighter internal controls in regard to ACH payments. The new policy requires multiple staff members to verify any banking information (in multiple ways) before any such payment can be initiated. The new policy was approved shortly thereafter by the organization’s board. SELF also contracted with a digital security company to train all employees about digital threat awareness including fraud and phishing attempts, specifically via email. As part of these new practices, all employees are required to participate in monthly training.
The finding reported as 2024-002 includes adjustments to accrued expense for the year ended December 31, 2024. This increased federal expenditures for the period by approximately $73,000 and a like amount of grant revenue.Cause: See finding 2024-002Questioned Costs: None Recommendation: See finding 2024-002Views of responsible official and planned corrective action: See finding 2024-002
Show full finding ▾Hide full finding ▴Finding 2024-04 Applicable Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing # 21.027 Contract #: LED-2024 207406 Contract Period: 12/01/23-4/30/26 Criteria:Management is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are reported in the correct period that government grant revenue is properly reflected in the financial statements.Condition: The finding reported as 2024-002 includes adjustments to accrued expense for the year ended December 31, 2024. This increased federal expenditures for the period by approximately $73,000 and a like amount of grant revenue.Cause: See finding 2024-002Questioned Costs: None Recommendation: See finding 2024-002Views of responsible official and planned corrective action: See finding 2024-002
In October 2024, immediately after the above-referenced fraud was committed, SELF created a new policy with tighter internal controls in regard to ACH payments. The new policy requires multiple staff members to verify any banking information (in multiple ways) before any such payment can be initiated. The new policy was approved shortly thereafter by the organization’s board. SELF also contracted with a digital security company to train all employees about digital threat awareness including fraud and phishing attempts, specifically via email. As part of these new practices, all employees are required to participate in monthly training.
FAC accepted this audit on December 29, 2025 — management decision was due June 29, 2026.
The finding reported as 2024-002 includes adjustments to accrued expense for the year ended December 31, 2024. This increased federal expenditures for the period by approximately $73,000 and a like amount of grant revenue.Cause: See finding 2024-002Questioned Costs: None Recommendation: See finding 2024-002Views of responsible official and planned corrective action: See finding 2024-002
Show full finding ▾Hide full finding ▴Finding 2024-04 Applicable Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing # 21.027 Contract #: LED-2024 207406 Contract Period: 12/01/23-4/30/26 Criteria:Management is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are reported in the correct period that government grant revenue is properly reflected in the financial statements.Condition: The finding reported as 2024-002 includes adjustments to accrued expense for the year ended December 31, 2024. This increased federal expenditures for the period by approximately $73,000 and a like amount of grant revenue.Cause: See finding 2024-002Questioned Costs: None Recommendation: See finding 2024-002Views of responsible official and planned corrective action: See finding 2024-002
In October 2024, immediately after the above-referenced fraud was committed, SELF created a new policy with tighter internal controls in regard to ACH payments. The new policy requires multiple staff members to verify any banking information (in multiple ways) before any such payment can be initiated. The new policy was approved shortly thereafter by the organization’s board. SELF also contracted with a digital security company to train all employees about digital threat awareness including fraud and phishing attempts, specifically via email. As part of these new practices, all employees are required to participate in monthly training.
The finding reported as 2024-002 includes adjustments to accrued expense for the year ended December 31, 2024. This increased federal expenditures for the period by approximately $73,000 and a like amount of grant revenue.Cause: See finding 2024-002Questioned Costs: None Recommendation: See finding 2024-002Views of responsible official and planned corrective action: See finding 2024-002
Show full finding ▾Hide full finding ▴Finding 2024-04 Applicable Federal Program: Coronavirus State and Local Recovery Funds Assistance Listing # 21.027 Contract #: LED-2024 207406 Contract Period: 12/01/23-4/30/26 Criteria:Management is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are reported in the correct period that government grant revenue is properly reflected in the financial statements.Condition: The finding reported as 2024-002 includes adjustments to accrued expense for the year ended December 31, 2024. This increased federal expenditures for the period by approximately $73,000 and a like amount of grant revenue.Cause: See finding 2024-002Questioned Costs: None Recommendation: See finding 2024-002Views of responsible official and planned corrective action: See finding 2024-002
In October 2024, immediately after the above-referenced fraud was committed, SELF created a new policy with tighter internal controls in regard to ACH payments. The new policy requires multiple staff members to verify any banking information (in multiple ways) before any such payment can be initiated. The new policy was approved shortly thereafter by the organization’s board. SELF also contracted with a digital security company to train all employees about digital threat awareness including fraud and phishing attempts, specifically via email. As part of these new practices, all employees are required to participate in monthly training.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on September 21, 2023 — management decision was due March 21, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on August 18, 2021 — management decision was due February 18, 2022.
FAC accepted this audit on November 24, 2020 — management decision was due May 24, 2021.
FAC accepted this audit on August 26, 2019 — management decision was due February 26, 2020.
FAC accepted this audit on September 5, 2018 — management decision was due March 5, 2019.
FAC accepted this audit on September 26, 2017 — management decision was due March 26, 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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