EIN: 751633139
UEI: GBZAGMJUCTM8
Audited by: Condley & Company, L.L.P.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 20, 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 20, 2026 (27 days ago).
What is a management decision? →During the 2023 audit, it was identified that the Organization failed to submit its single audit report for the fiscal year ending August 31, 2023 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding for federal agencies. Cause: The delay in submitting the single audit was primarily attributed to a change in financial personnel. Recommendation: We recommend the Organization develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The Organization will prepare for financial statement audits to ensure audits are completed timely.
Show full finding ▾Hide full finding ▴Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of federal awards are required to submit their single audit within the stipulated timeframe, nine months after the end of the fiscal year. Condition: During the 2023 audit, it was identified that the Organization failed to submit its single audit report for the fiscal year ending August 31, 2023 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding for federal agencies. Cause: The delay in submitting the single audit was primarily attributed to a change in financial personnel. Recommendation: We recommend the Organization develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The Organization will prepare for financial statement audits to ensure audits are completed timely.
First Step of Wichita Falls, Inc. agrees with this recommendation and is implementing the following actions to address it: 1. Development of a Grant Monitoring System o We are implementing a centralized grant tracking system to record key grant requirements, reporting timelines, and deliverables. o The Executive Director and Finance Director will oversee the development and maintenance of this system. 2. Creation of a Compliance and Reporting Calendar o A detailed compliance calendar will be developed to track all financial and progranunatic reporting deadlines for each grant. o The calendar will be reviewed monthly by program and finance staff to ensure all deliverables are submitted on time. 3. Staff Training and Accountability o Staff responsible for grant management will receive training on Uniform Guidance requirements and the use of the new tracking system. o Roles and responsibilities related to compliance and reporting will be clearly defined in updated internal procedures. We believe these corrective actions will strengthen our internal controls, improve oversight of grant activities, and ensure compliance with all Uniform Guidance reporting requirements.
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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