EIN: 461055584
UEI: MD2RXJS7YV89
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 5, 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 5, 2026 (171 days ago).
What is a management decision? →The Organization lacks appropriate segregation of duties related to the key control procedures surrounding the receipt, record keeping, and depositing of contributed funds. Page 18 SMITHVILLE COMMUNITY COALITION, INC. Schedule of Findings and Questioned Costs Year Ended December 31, 2023 Cause: A single employee, the Finance and Office Administrator, of the Organization is responsible for opening the mail, recording the transactions within QuickBooks, and depositing the funds at the bank. Effect: The completeness of revenue cannot be assured due to the lack of segregation of duties surrounding the deposit procedures. Recommendation: An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds. Management Response: The Organization will implement the auditor’s recommendation above.
Show full finding ▾Hide full finding ▴Criteria: The Organization must ensure appropriate segregation of duties surrounding key control procedures to mitigate potential risk. Condition: The Organization lacks appropriate segregation of duties related to the key control procedures surrounding the receipt, record keeping, and depositing of contributed funds. Page 18 SMITHVILLE COMMUNITY COALITION, INC. Schedule of Findings and Questioned Costs Year Ended December 31, 2023 Cause: A single employee, the Finance and Office Administrator, of the Organization is responsible for opening the mail, recording the transactions within QuickBooks, and depositing the funds at the bank. Effect: The completeness of revenue cannot be assured due to the lack of segregation of duties surrounding the deposit procedures. Recommendation: An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds. Management Response: The Organization will implement the auditor’s recommendation above.
An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds.
The Organization was unable to provide documented meeting minutes for the Board of Directors or for the finance committee. Cause: The Organization held its board of director meetings virtually through Zoom. The Zoom video files were retained by the Organization, however these electronic video files were inaccessible due to a technical error. No meeting minutes or electronic video files were retained for the finance committee. Effect: The auditors were unable to obtain sufficient evidence regarding the completeness of governance oversight. These minutes are necessary to verify the authorization and approval of significant transactions and activities reflected in the financial statements. As a result, we were unable to determine whether any adjustments might have been necessary. Recommendation: The Organization should document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes should be stored securely and readily accessible as needed. Management Response: The Organization will ensure that all meeting minutes are documented and securely retained moving forward.
Show full finding ▾Hide full finding ▴Criteria: The Organization must document and retain meeting minutes for both the Board of Directors and the finance committee. Condition: The Organization was unable to provide documented meeting minutes for the Board of Directors or for the finance committee. Cause: The Organization held its board of director meetings virtually through Zoom. The Zoom video files were retained by the Organization, however these electronic video files were inaccessible due to a technical error. No meeting minutes or electronic video files were retained for the finance committee. Effect: The auditors were unable to obtain sufficient evidence regarding the completeness of governance oversight. These minutes are necessary to verify the authorization and approval of significant transactions and activities reflected in the financial statements. As a result, we were unable to determine whether any adjustments might have been necessary. Recommendation: The Organization should document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes should be stored securely and readily accessible as needed. Management Response: The Organization will ensure that all meeting minutes are documented and securely retained moving forward.
The Organization will document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes will be stored securely and readily accessible as needed.
The Data Collection Form was submitted more than nine months from the fiscal year end date for the December 31, 2023 audit. Effect: The Organization will not qualify as a low-risk auditee. Cause: The audit was completed after the required due date. Recommendation: Future audits should be scheduled earlier. Views of responsible officials: The Organization agrees with this finding. Corrective action plan: The Data Collection Form for future audits will be submitted a week after the audit is finalized, and prior to September 30th. Name of contact person: Dammah Chisholm, Finance Director
Show full finding ▾Hide full finding ▴Criteria: The Organization’s Data Collection Form is to be submitted nine months from the fiscal year end date. Condition: The Data Collection Form was submitted more than nine months from the fiscal year end date for the December 31, 2023 audit. Effect: The Organization will not qualify as a low-risk auditee. Cause: The audit was completed after the required due date. Recommendation: Future audits should be scheduled earlier. Views of responsible officials: The Organization agrees with this finding. Corrective action plan: The Data Collection Form for future audits will be submitted a week after the audit is finalized, and prior to September 30th. Name of contact person: Dammah Chisholm, Finance Director
The Data Collection Form for future audits will be submitted a week after the audit is finalized, and prior to September 30th.
FAC accepted this audit on August 1, 2025 — management decision was due February 1, 2026.
The Organization lacks appropriate segregation of duties related to the key control procedures surrounding the receipt, record keeping, and depositing of contributed funds. Page 18 SMITHVILLE COMMUNITY COALITION, INC. Schedule of Findings and Questioned Costs Year Ended December 31, 2023 Cause: A single employee, the Finance and Office Administrator, of the Organization is responsible for opening the mail, recording the transactions within QuickBooks, and depositing the funds at the bank. Effect: The completeness of revenue cannot be assured due to the lack of segregation of duties surrounding the deposit procedures. Recommendation: An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds. Management Response: The Organization will implement the auditor’s recommendation above.
Show full finding ▾Hide full finding ▴Criteria: The Organization must ensure appropriate segregation of duties surrounding key control procedures to mitigate potential risk. Condition: The Organization lacks appropriate segregation of duties related to the key control procedures surrounding the receipt, record keeping, and depositing of contributed funds. Page 18 SMITHVILLE COMMUNITY COALITION, INC. Schedule of Findings and Questioned Costs Year Ended December 31, 2023 Cause: A single employee, the Finance and Office Administrator, of the Organization is responsible for opening the mail, recording the transactions within QuickBooks, and depositing the funds at the bank. Effect: The completeness of revenue cannot be assured due to the lack of segregation of duties surrounding the deposit procedures. Recommendation: An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds. Management Response: The Organization will implement the auditor’s recommendation above.
An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds.
The Organization was unable to provide documented meeting minutes for the Board of Directors or for the finance committee. Cause: The Organization held its board of director meetings virtually through Zoom. The Zoom video files were retained by the Organization, however these electronic video files were inaccessible due to a technical error. No meeting minutes or electronic video files were retained for the finance committee. Effect: The auditors were unable to obtain sufficient evidence regarding the completeness of governance oversight. These minutes are necessary to verify the authorization and approval of significant transactions and activities reflected in the financial statements. As a result, we were unable to determine whether any adjustments might have been necessary. Recommendation: The Organization should document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes should be stored securely and readily accessible as needed. Management Response: The Organization will ensure that all meeting minutes are documented and securely retained moving forward.
Show full finding ▾Hide full finding ▴Criteria: The Organization must document and retain meeting minutes for both the Board of Directors and the finance committee. Condition: The Organization was unable to provide documented meeting minutes for the Board of Directors or for the finance committee. Cause: The Organization held its board of director meetings virtually through Zoom. The Zoom video files were retained by the Organization, however these electronic video files were inaccessible due to a technical error. No meeting minutes or electronic video files were retained for the finance committee. Effect: The auditors were unable to obtain sufficient evidence regarding the completeness of governance oversight. These minutes are necessary to verify the authorization and approval of significant transactions and activities reflected in the financial statements. As a result, we were unable to determine whether any adjustments might have been necessary. Recommendation: The Organization should document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes should be stored securely and readily accessible as needed. Management Response: The Organization will ensure that all meeting minutes are documented and securely retained moving forward.
The Organization will document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes will be stored securely and readily accessible as needed.
The Data Collection Form was submitted more than nine months from the fiscal year end date for the December 31, 2023 audit. Effect: The Organization will not qualify as a low-risk auditee. Cause: The audit was completed after the required due date. Recommendation: Future audits should be scheduled earlier. Views of responsible officials: The Organization agrees with this finding. Corrective action plan: The Data Collection Form for future audits will be submitted a week after the audit is finalized, and prior to September 30th. Name of contact person: Dammah Chisholm, Finance Director
Show full finding ▾Hide full finding ▴Criteria: The Organization’s Data Collection Form is to be submitted nine months from the fiscal year end date. Condition: The Data Collection Form was submitted more than nine months from the fiscal year end date for the December 31, 2023 audit. Effect: The Organization will not qualify as a low-risk auditee. Cause: The audit was completed after the required due date. Recommendation: Future audits should be scheduled earlier. Views of responsible officials: The Organization agrees with this finding. Corrective action plan: The Data Collection Form for future audits will be submitted a week after the audit is finalized, and prior to September 30th. Name of contact person: Dammah Chisholm, Finance Director
The Data Collection Form for future audits will be submitted a week after the audit is finalized, and prior to September 30th.
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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