EIN: 351063368
UEI: WZPHEC3CS3M5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 17, 2022. 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 May 17, 2023 (1194 days ago).
What is a management decision? →Management has inadequate knowledge of the federal award requirements for administration of federal awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200.303, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), generally effective for awards made after December 25, 2014, requires a recipient of federal awards to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that they manage the Federal Award in compliance with statutes, regulations, terms, and conditions of the awards. Cause: Management had minimal knowledge of the Uniform Guidance requirements for federal awards. Context: The Organization has not received significant federal funding in prior years and management was not familiar with federal award administration requirements. Effect or Potential Effect: The Organization did not have adequate internal controls in place over compliance with the Federal regulations regarding federal award administration. Questioned costs: None. Recommendations: We recommend that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.
Show full finding ▾Hide full finding ▴Condition: Management has inadequate knowledge of the federal award requirements for administration of federal awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200.303, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), generally effective for awards made after December 25, 2014, requires a recipient of federal awards to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that they manage the Federal Award in compliance with statutes, regulations, terms, and conditions of the awards. Cause: Management had minimal knowledge of the Uniform Guidance requirements for federal awards. Context: The Organization has not received significant federal funding in prior years and management was not familiar with federal award administration requirements. Effect or Potential Effect: The Organization did not have adequate internal controls in place over compliance with the Federal regulations regarding federal award administration. Questioned costs: None. Recommendations: We recommend that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.
Recommendations: The auditor recommends that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.
Management had inadequate internal control over the preparation of the schedule of expenditures of federal awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200.510, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires auditees to prepare an accurate schedule of expenditures of federal awards for the period covered by the auditee?s financial statements, which must include total federal awards expended. Draft UNITED WAY OF ST. JOSEPH COUNTY, INC. AND AFFILIATES SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2022 -29- Cause: The Vice President of Finance and Administration did not include in expenditures a late contractor invoice for the Southeast Neighborhood Center in the schedule of expenditures of federal awards. She was uncertain whether a payables invoice should be included in that schedule. Context: The correct award expenditures of $1,837,500 was understated by $654,289 before audit adjustment. Effect or Potential Effect: The schedule of expenditures of federal awards was materially incorrect before audit adjustment. Questioned costs: None. Recommendations: We recommend that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.
Show full finding ▾Hide full finding ▴Condition: Management had inadequate internal control over the preparation of the schedule of expenditures of federal awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200.510, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires auditees to prepare an accurate schedule of expenditures of federal awards for the period covered by the auditee?s financial statements, which must include total federal awards expended. Draft UNITED WAY OF ST. JOSEPH COUNTY, INC. AND AFFILIATES SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended June 30, 2022 -29- Cause: The Vice President of Finance and Administration did not include in expenditures a late contractor invoice for the Southeast Neighborhood Center in the schedule of expenditures of federal awards. She was uncertain whether a payables invoice should be included in that schedule. Context: The correct award expenditures of $1,837,500 was understated by $654,289 before audit adjustment. Effect or Potential Effect: The schedule of expenditures of federal awards was materially incorrect before audit adjustment. Questioned costs: None. Recommendations: We recommend that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.
Recommendations: The auditor recommends that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.
The Organization?s Accounting Policies Manual does not contain any references to federal award administration requirements. Criteria: There are multiple references contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that state that the requirements for federal award administration should be part of the Organization?s written policies. Cause: The Organization?s manual has not been updated for the Uniform Guidance, which generally was effective for awards received after December 25, 2014. Context: The Organization has not received significant federal funding in prior years and management was not familiar with federal award administration requirements. Effect or Potential Effect: The Organization did not comply with Federal regulations regarding federal award administration. Questioned costs: None. Recommendations: We recommend that the Organization?s Accounting Policies Manual be revised to include all applicable references to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and to adopt all applicable policies contained in the CFR. Views of Responsible Officials and Planned Corrective Action: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed. United Way will adopt written policies for Federal Award Administration. Draft
Show full finding ▾Hide full finding ▴Condition: The Organization?s Accounting Policies Manual does not contain any references to federal award administration requirements. Criteria: There are multiple references contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) that state that the requirements for federal award administration should be part of the Organization?s written policies. Cause: The Organization?s manual has not been updated for the Uniform Guidance, which generally was effective for awards received after December 25, 2014. Context: The Organization has not received significant federal funding in prior years and management was not familiar with federal award administration requirements. Effect or Potential Effect: The Organization did not comply with Federal regulations regarding federal award administration. Questioned costs: None. Recommendations: We recommend that the Organization?s Accounting Policies Manual be revised to include all applicable references to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and to adopt all applicable policies contained in the CFR. Views of Responsible Officials and Planned Corrective Action: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed. United Way will adopt written policies for Federal Award Administration. Draft
Recommendations: The auditor recommends that the Organization?s Accounting Policies Manual be revised to include all applicable references to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and to adopt all applicable policies contained in the CFR. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed. United Way will adopt written policies for Federal Award Administration.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.