EIN: 810460023
UEI: SDMNX5H95DL1
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 16 [Department of Justice]
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 9, 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 9, 2026 (36 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
During our testing, we tested 20 transactions and found that 16 did not contain documentation of approval. Cause: Undetermined. Effect: SAFE did not follow their policy for approval of transactions, which allows for the possibility of having purchased items that do not conform to grant requirements. Recommendation: We recommend that SAFE develops a more comprehensive system to ensure that all transactions are properly reviewed and approved.
Show full finding ▾Hide full finding ▴2024-001 Expense Approval Documentation – Significant Deficiency Criteria: Expenditures should be approved by a responsible official of SAFE who is aware of the various compliance requirements under the respective grant, this approval should be documented. Condition: During our testing, we tested 20 transactions and found that 16 did not contain documentation of approval. Cause: Undetermined. Effect: SAFE did not follow their policy for approval of transactions, which allows for the possibility of having purchased items that do not conform to grant requirements. Recommendation: We recommend that SAFE develops a more comprehensive system to ensure that all transactions are properly reviewed and approved.
Finding: SECTION III – Federal Awards Findings: 2024-001 Expense Approval Documentation – Significant Deficiency During the audit performed by Carver, Florek and James, CPA’s, there was a finding related to expense approval documentation. A total of 20 transactions related to SAFE’s building construction project were tested and 16 did not contain certain documentation of approval. Cause: During the pre-construction phase, SAFE’s Board of Directors accepted a construction bid from Quality Construction for the purposes of expanding SAFE’s emergency shelter facility. The Board of Directors authorized the total amount of the contract for construction and for architectural services, to include project management. Architectural services and project management were provided by MMW Architects. The Board further authorized Stacey Umhey and Heidi Pederson to approve all invoices related to the project. In their role as project managers, Architects from MMW Architects approved all construction invoices for costs incurred prior to forwarding those invoices to SAFE. Ms. Umhey and Ms. Pederson relied on this approval for costs of the project and considered this approval by the architects to be in compliance with SAFE’s policy. Corrective Action: All future invoices will be approved by the authorized SAFE staff person, even in instances where there is project manager approval. This corrective action will be put in place immediately and will continue into the future.
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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