EIN: 382646924
UEI: JE1SAYB5FUM1
Audited by: Doeren Mayhew
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 29, 2026 (118 days from today).
What is a management decision? →FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
FAC accepted this audit on February 23, 2023 — management decision was due August 23, 2023.
FAC accepted this audit on January 29, 2020 — management decision was due July 29, 2020.
SECTION III FEDERAL AWARD AUDIT FINDINGS 2019-007 Finding Type Material Weakness Federal Program Low-Income Home Energy Assistance Program, CFDA #93.568 Criteria Accounting books and records should be closed within a timely manner after year end. Condition During our audit, we noted an overall lack of timeliness in closing the year end books. As a result, we also noted an excessive amount of adjusting journal entries which were required to be recorded in order to match the Organization?s final June 30, 2019 trial balance and to adjust the year end balances to their appropriate amounts. Cause Personnel turnover occurred in the Finance Department in the current year and caused delays in closing the year end books. Effect General ledger accounts were not analyzed and reviewed by management prior to the start of the audit to ensure that the financial records were properly recorded. Identification of a Repeat Finding This is not a repeat finding from the prior year?s audit. Recommendation We recommend the Organization review and update, as necessary, its written procedures regarding processing and recording transactions and monitor such processing to ensure that transactions are processed and reported in a timely and accurate manner. During the period leading up to year-end financial reporting, management experienced a loss of finance staff and replaced the finance staff by outsourcing those functions to an outside accounting firm. The shift to another finance team near the end of year resulted in a delay of properly closing the year-end activity and a number of audit adjustments. Management is committed to overhauling the month and year-end closing process to ensure that financial information provided is timely, accurate, and reliable. Management will continue to hire permanent staff and utilize the current accounting firm to assist with refining policies and procedures, as well as succession planning within the Finance Department.
Show full finding ▾Hide full finding ▴SECTION III FEDERAL AWARD AUDIT FINDINGS 2019-007 Finding Type Material Weakness Federal Program Low-Income Home Energy Assistance Program, CFDA #93.568 Criteria Accounting books and records should be closed within a timely manner after year end. Condition During our audit, we noted an overall lack of timeliness in closing the year end books. As a result, we also noted an excessive amount of adjusting journal entries which were required to be recorded in order to match the Organization?s final June 30, 2019 trial balance and to adjust the year end balances to their appropriate amounts. Cause Personnel turnover occurred in the Finance Department in the current year and caused delays in closing the year end books. Effect General ledger accounts were not analyzed and reviewed by management prior to the start of the audit to ensure that the financial records were properly recorded. Identification of a Repeat Finding This is not a repeat finding from the prior year?s audit. Recommendation We recommend the Organization review and update, as necessary, its written procedures regarding processing and recording transactions and monitor such processing to ensure that transactions are processed and reported in a timely and accurate manner. During the period leading up to year-end financial reporting, management experienced a loss of finance staff and replaced the finance staff by outsourcing those functions to an outside accounting firm. The shift to another finance team near the end of year resulted in a delay of properly closing the year-end activity and a number of audit adjustments. Management is committed to overhauling the month and year-end closing process to ensure that financial information provided is timely, accurate, and reliable. Management will continue to hire permanent staff and utilize the current accounting firm to assist with refining policies and procedures, as well as succession planning within the Finance Department.
In the timing leading up to year-end financial reporting, Management experienced a loss of knowledge and replaced the finance staff by outsourcing those functions to an outside accounting firm. Although the accounting firm had previously worked with management, there had been a number of process changes since the last time the firm was engaged. As a result, there were several adjustments that were made by the auditors due to a lack of understanding on the part of the outsourced accounting firm. OVer the next six months, the Chief Administrative Officer along with the current outsourced firm will enhance accounting and finance processes to include a monthly and year-end check list. In addition, there will be a transfer of knowledge between the accounting firm and permanent staff as individuals are onboarded. Anticipated Completion Date : Immediately
FAC accepted this audit on October 31, 2018 — management decision was due May 1, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on October 26, 2016 — management decision was due April 26, 2017.
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