EIN: 870285967
UEI: ZD5UJZ3CN6B5
Audited by: FJ & Associates, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2026 (44 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on August 19, 2024 — management decision was due February 19, 2025.
The Organization failed to have its audit completed within nine months after its fiscal year end of June 30, 2023. Criteria: HUD guidelines state that within nine months following the end of the fiscal year, the Organization shall prepare a financial report for the Organization’s year end, or the portion thereof that started with the Organization’s assumption of financial responsibility. Effect: The audit was not completed as of March 31, 2023, which is nine months after the fiscal year end of June 30, 2023. Cause: Management failed to have the audit completed within nine months due to lack of communication with the auditor. Recommendation: We recommend the Organization have its audit completed within nine months of the fiscal year end. Auditee’s Response: The Organization will work towards having all materials ready in order for the audit to be completed on time for the next fiscal year end.
Show full finding ▾Hide full finding ▴Failure to complete audit within 9 months after fiscal year end. Condition: The Organization failed to have its audit completed within nine months after its fiscal year end of June 30, 2023. Criteria: HUD guidelines state that within nine months following the end of the fiscal year, the Organization shall prepare a financial report for the Organization’s year end, or the portion thereof that started with the Organization’s assumption of financial responsibility. Effect: The audit was not completed as of March 31, 2023, which is nine months after the fiscal year end of June 30, 2023. Cause: Management failed to have the audit completed within nine months due to lack of communication with the auditor. Recommendation: We recommend the Organization have its audit completed within nine months of the fiscal year end. Auditee’s Response: The Organization will work towards having all materials ready in order for the audit to be completed on time for the next fiscal year end.
Jason Wheeler, Executive Director, will work with organization towards having all materials ready in order for the audit to be completed on time for the next fiscal year. The anticipated completion date is June 30, 2024.
FAC accepted this audit on February 9, 2023 — management decision was due August 9, 2023.
Cash, and accounts payable were both overstated by $207,028. Cause: Reconciliation procedures of the financials were not sufficient to identify the differences in a timely manner. Effect: Potential exists for misstatement to the financial statements. Recommendation: It is recommended that management review policies and procedures to ensure that reconciliations of the balances are being performed regularly, in addition to ensuring that all year and closing entries are supported by appropriate documentation. This reconciliation process is a component of internal controls over the accounting process. Auditee Response: Discovered this error internally and promptly notified the auditor. This was a one-time event. The mistake was discovered during an internal review of the financial statements as part of the internal controls before the audit was submitted to governing organizations. Necessary steps have been taken to rectify this oversight.
Show full finding ▾Hide full finding ▴2022-001 Internal Controls Criteria: Internal controls should be in place to ensure general ledger balances and external financial reporting conforms to generally accepted accounting principles and the Organization's accounting policies. Condition: Cash, and accounts payable were both overstated by $207,028. Cause: Reconciliation procedures of the financials were not sufficient to identify the differences in a timely manner. Effect: Potential exists for misstatement to the financial statements. Recommendation: It is recommended that management review policies and procedures to ensure that reconciliations of the balances are being performed regularly, in addition to ensuring that all year and closing entries are supported by appropriate documentation. This reconciliation process is a component of internal controls over the accounting process. Auditee Response: Discovered this error internally and promptly notified the auditor. This was a one-time event. The mistake was discovered during an internal review of the financial statements as part of the internal controls before the audit was submitted to governing organizations. Necessary steps have been taken to rectify this oversight.
Assist, Inc. Corrective Action Plan June 30, 2022 2022-001 Internal Controls Jason Wheeler, Executive Director, will work with the Organization to take the necessary steps to rectify. The anticipated completion date is June 30, 2023.
FAC accepted this audit on May 4, 2022 — management decision was due November 4, 2022.
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
FAC accepted this audit on February 1, 2018 — management decision was due August 1, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 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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