EIN: 850324625
UEI: T374ZTKNZCE6
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 18, 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 December 18, 2026 (115 days from today).
What is a management decision? →2025-002 — LATE DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards Funding Agency: U.S. Department of Housing and Urban Development Title: Continuum of Care AL #: 14.267 Award #: 23-002 Award Period: July 16, 2024 – December 31, 2026 Questioned Costs: None Condition For the YSFS’s year ended June 30, 2025, the data collection form was not submitted to the Federal Audit clearinghouse database by March 31, 2026. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause YSFS switched from in-house accounting to an external bookkeeping service. The transition contributed to delays in completing reconciliations, reviewing accounting records, and finalizing financial information in a timely manner. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation YSFS should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
Show full finding ▾Hide full finding ▴2025-002 — LATE DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards Funding Agency: U.S. Department of Housing and Urban Development Title: Continuum of Care AL #: 14.267 Award #: 23-002 Award Period: July 16, 2024 – December 31, 2026 Questioned Costs: None Condition For the YSFS’s year ended June 30, 2025, the data collection form was not submitted to the Federal Audit clearinghouse database by March 31, 2026. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause YSFS switched from in-house accounting to an external bookkeeping service. The transition contributed to delays in completing reconciliations, reviewing accounting records, and finalizing financial information in a timely manner. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation YSFS should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services (YSFS) acknowledges the finding regarding the untimely submission of the Data Collection Form to the Federal Audit Clearinghouse. YSFS recognizes the importance of timely federal reporting and understands that delays could impact funding, including grant compliance expectations, as well as impact overall good statnding. The organization has taken steps to improve coordination between internal leadership, external accounting partners, and auditors to ensure all future submissions are completed within required federal timelines. Corrective Action Plan: To address this finding and prevent future delays, YSFS will implement the following corrective actions: 1. Establish Audit and Reporting Timelines • TydeCo will develop a formal audit preparation and reporting calendar that includes key deadlines for reconciliations, audit fieldwork, financial statement review, and Federal Audit Clearinghouse submission requirements. This will be presented to YSFS Executive Director and YSFS Board of Directors. 2. Strengthen Coordination with External Accounting Firm • YSFS and contracted accounting firm TydeCo will conduct regular and frequent status meetings during audit preparation periods to monitor progress on reconciliations, supporting schedules, and audit deliverables. • Responsibilities related to audit preparation and submission requirements will be clearly assigned and documented. 3. Increase Oversight and Monitoring • Executive Director Heather Hoffman and the YSFS Finance Committee will receive periodic updates regarding audit progress and submission timelines to ensure accountability and timely completion. • TydeCo management will maintain documentation confirming submission of the Data Collection Form and related audit package. 4. Transition Stabilization and Process Improvement • As part of the organization’s transition to outsourced accounting services and implementation of Sage Intacct, YSFS will continue refining financial close and reconciliation procedures to support more timely year-end reporting. Finding resolved timeline: These corrective actions are already in progress and will be fully implemented prior to the next federal audit submission deadline. Designation of employee position responsible for meeting this deadline: Heather Hoffman, Executive Director, in coordination with Tonja Medbery, external accountant at TydeCo, and the YSFS Finance Committee, will oversee implementation and ongoing compliance with federal reporting requirements.
FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Show full finding ▾Hide full finding ▴2024–002 – PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Type of Finding: (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards & (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition The SEFA was not prepared timely and required adjustments to correctly present federal expenditures. Criteria 2 CFR 200.510(b) requires that the auditee prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements. Effect The SEFA was not prepared in accordance with Uniform Guidance resulting in noncompliance. Additionally, this could have resulted in an incorrect selection of the major federal program. Cause There was turnover in management which caused the preparation of the SEFA to be delayed and requiring adjustments. Recommendation Design and implement internal controls to ensure accurate and timely preparation of the SEFA as required by the Uniform Guidance. The SEFA should include the federal portion of expenditures, the name of the grant, name of grantor, the Assistance Listing number, and pass-through entity information as applicable. The SEFA must also be reconciled to federal revenues and expenditures per the general ledger. Additionally, we recommend the QuickBooks job categories are reviewed regularly against the grant trackers to ensure proper coding in QuickBooks.
Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services, Inc. (YSFS) acknowledges the finding and agrees that improvements are needed in preparing the Schedule of Expenditures of Federal Awards (SEFA). YSFS is committed to ensuring compliance with 2 CFR 200.510(b) and will take the necessary steps to enhance the accuracy and timeliness of SEFA preparation. Corrective Action Plan: To address the identified deficiencies, YSFS will develop processes to aid in the implementation of the following corrective actions: 1. Establish a Formal SEFA Preparation Process: • Develop and implement a standardized SEFA preparation procedure, including all required elements (a federal portion of expenditures, grant name, grantor name, Assistance Listing number, and pass-through entity information). • Assign clear responsibilities for SEFA preparation and review to designated finance personnel. • SEFA will be prepared quarterly, rather than waiting until year-end, to allow for ongoing review and corrections. 2. Improve Internal Controls Over SEFA Preparation: • Implement a reconciliation process to compare SEFA expenditures with the federal revenues and expenditures. • Review and update QuickBooks job categories regularly to ensure proper coding of federal expenditures. • Establish a dual-review process where a second finance team member or external consultant reviews SEFA for accuracy before submission. 3. Training and Capacity Building: • Provide training to finance staff on Uniform Guidance requirements for SEFA preparation. • Ensure staff are familiar with federal grant compliance requirements and reporting obligations. 4. Enhance Monitoring and Accountability: • Set internal deadlines for SEFA preparation to prevent delays. • Conduct periodic internal reviews of federal grant expenditures to ensure compliance and accuracy. • Management oversight of SEFA preparation is required to ensure completeness and correctness. Finding resolved timeline: YSFS aims to develop a process to implement these corrective actions and have an accurate, timely SEFA process by June 30, 2025, to ensure compliance with federal regulations in the upcoming fiscal year. Designation of employee position responsible for meeting this deadline: Heather Hoffman, Julie Weigand, and an external consultant will oversee and ensure this corrective action plan's development and successful implementation.
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