EIN: 453337093
UEI: KVU7N952WLU8
Audited by: Castillo & Company CPA LLC
Oversight agency: 96 [Social Security Administration]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 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 June 23, 2025 (444 days ago).
What is a management decision? →The financial statements and certain key underlying schedules for fiscal year 2023 were not fully reconciled and available for audit purposes until more than six (6) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
Show full finding ▾Hide full finding ▴The financial statements and certain key underlying schedules for fiscal year 2023 were not fully reconciled and available for audit purposes until more than six (6) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
2022-001
FAC accepted this audit on February 22, 2024 — management decision was due August 22, 2024.
The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
Show full finding ▾Hide full finding ▴The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
2021-001
The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
Show full finding ▾Hide full finding ▴The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
2021-001
FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
Show full finding ▾Hide full finding ▴The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
2021-001
The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
Show full finding ▾Hide full finding ▴The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
2021-001
FAC accepted this audit on February 22, 2024 — management decision was due August 22, 2024.
The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
Show full finding ▾Hide full finding ▴The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
Show full finding ▾Hide full finding ▴The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
FAC accepted this audit on April 22, 2024 — management decision was due October 22, 2024.
The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
Show full finding ▾Hide full finding ▴The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
Show full finding ▾Hide full finding ▴The financial statements and certain key underlying schedules for fiscal year 2021 were not fully reconciled and available for audit purposes until more than eight (8) months after the fiscal year end. In order to maintain effective internal controls over financial reporting it is essential that financial statements be closed in a timely manner once the fiscal year ends. This condition was due to several factors including the termination of the prior accounting firm providing accounting and financial reporting services without a transition plan in place for the current accountant. As such, it appears that a lot of time was needed to learn the key accounting processes, accounting software and specific accounting and financial reporting issues which delayed the process of reconciling and closing the accounting records for fiscal year 2022. The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
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