EIN: 841135942
UEI: KUHHKLUY1LA1
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2025 (511 days ago).
What is a management decision? →The SEFA prepared did not include assistance listing numbers and one grant (Economic Adjustment Assistance) was reported with an amount that was cumulative for both 2022 and 2023 expenditures.
Show full finding ▾Hide full finding ▴The SEFA prepared did not include assistance listing numbers and one grant (Economic Adjustment Assistance) was reported with an amount that was cumulative for both 2022 and 2023 expenditures.
West Community Development Corporation (dba BuCu West Development Center) agrees with the finding and recommendation. A finance director position was hired in March 2024 to support and improve accounting procedures and reporting including SEFA preparation to ensure full compliance with Uniform Guidance. Additionally, we implemented an upgraded invoicing platform and financial tracking system to better segregate and report federal award expenditures accurately and in a timely manner.
West Community Development Corporation (dba BuCu West Development Center) tracks and reports trasactions for the reimbursement based on a cash basis of accounting; therefore the SEFA includes 2022 transactions and excludes some 2023 transactions that are on the first reimbursement request made in 2024.
Show full finding ▾Hide full finding ▴West Community Development Corporation (dba BuCu West Development Center) tracks and reports trasactions for the reimbursement based on a cash basis of accounting; therefore the SEFA includes 2022 transactions and excludes some 2023 transactions that are on the first reimbursement request made in 2024.
West Community Development Corporation (dba BuCu West Development Center) is revising its financial procedures to ensure all federal grant transactions are recorded on an accrual basis. We are working closely with our financial team and external consultants to realign our reporting practices by the next fiscal year. This includes enhanced staff training and system upgrades to support accrual-based tracking and reporting.
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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