EIN: 473187533
UEI: SCMBSAQL4JM8
Audited by: Jones & Roth, P.C.
Oversight agency: 17 [Department of Labor]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 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 August 13, 2026 (32 days ago).
What is a management decision? →FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
While performing audit procedures on the schedule of expenditures of federal awards (SEFA), we identified federal awards that the organization did not identify for inclusion in the SEFA. The SEFA was materially misstated due to the exclusion of two federal awards with expenditures totaling $169,960 during the year, and discrepancies in relevant information expenditure amounts listed for certain other federal awards totaling $92,083. --Cause: There is a deficiency in the design and implementation of internal controls in place to identify federal awards and expenditures for inclusion on the SEFA, and to properly review the SEFA. --Effect: Failure to accurately identify federal awards could cause the SEFA to be materially misstated and the performance of an insufficient major federal award programs audit. --Recommendation: To ensure an accurate and complete presentation of the SEFA, we recommend management develop a system whereby all federal assistance is identified at both the program level and in the accounting department. We recommend identifying whether grants or other forms of assistance include federal funding at the time grants are signed or received. We further recommend that one individual be made responsible for tracking this information and that the information be provided to and reviewed by an individual in the accounting department on an ongoing basis. --Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Show full finding ▾Hide full finding ▴--Type of Finding: Material weakness in internal control over compliance --Federal Program: All federal programs --Questioned Costs: None --Criteria: Title 2, CFR Part 200, Subpart F, § 200.510(b) requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with § 200.502. --Condition: While performing audit procedures on the schedule of expenditures of federal awards (SEFA), we identified federal awards that the organization did not identify for inclusion in the SEFA. The SEFA was materially misstated due to the exclusion of two federal awards with expenditures totaling $169,960 during the year, and discrepancies in relevant information expenditure amounts listed for certain other federal awards totaling $92,083. --Cause: There is a deficiency in the design and implementation of internal controls in place to identify federal awards and expenditures for inclusion on the SEFA, and to properly review the SEFA. --Effect: Failure to accurately identify federal awards could cause the SEFA to be materially misstated and the performance of an insufficient major federal award programs audit. --Recommendation: To ensure an accurate and complete presentation of the SEFA, we recommend management develop a system whereby all federal assistance is identified at both the program level and in the accounting department. We recommend identifying whether grants or other forms of assistance include federal funding at the time grants are signed or received. We further recommend that one individual be made responsible for tracking this information and that the information be provided to and reviewed by an individual in the accounting department on an ongoing basis. --Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
--Management Response to Finding 2023-001-- I, Heather Ficht, on behalf of EC Works' leadership acknowledge and take responsibility for the deficiencies in the use of internal procedures to accuracy of information reported on the SEFA. To immediately address this deficiency, effective March 1, 2024, all operations staff will be cross trained on the proper completion and submission of the SEFA; additional procedures will also be put in place to ensure grants and other financial awards are identified as federal or nonfederal at the time of receipt. Upon receipt of any grant agreement, the Chief Operations Officer shall be responsible for identifying and communicating the source of each grant/award with the leadership team. The Finance Director shall ensure accuracy of this information and is then responsible for the timely documenting of the information on the "Grant Schedule". The Finance Director shall also be responsible for working with the Senior Accounting Technician to ensure that the proper accounting codes are assigned to each award, indicating if the award is federal or non-federal. Accounting codes and the information contained on the "Grant Schedule" shall be reviewed by the Chief Operations Officer on an ongoing, and no less than quarterly basis. Lastly, the SEFA and all financial reports prepared by the Finance Director and/or the Senior Accounting Technician shall be reviewed and approved by the Chief Operations Officer for accuracy prior to submission.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on January 25, 2022 — management decision was due July 25, 2022.
FAC accepted this audit on March 5, 2021 — management decision was due September 5, 2021.
FAC accepted this audit on February 19, 2020 — management decision was due August 19, 2020.
FAC accepted this audit on January 1, 2019 — management decision was due July 1, 2019.
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
FAC accepted this audit on March 2, 2017 — management decision was due September 2, 2017.
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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