EIN: 941592676
UEI: YWCPA31KBJY6
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 14, 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 May 14, 2025 (465 days ago).
What is a management decision? →The Schedule of Expenditures of Federal Awards (SEFA) initially provided by the Organization was incorrect. After the errors were identified, the SEFA was adjusted to accurately report total federal awards expended. Criteria: A strong system of internal controls and management review requires that expenditures for all federal grants are accumulated and included on the SEFA in compliance with applicable standards. Cause: Internal controls over the preparation of an accurate SEFA were not properly designed and were not placed in operation. Effect: As a result of this condition, federal grant expenditures were understated by $3,920,000. The final SEFA was corrected and is properly presented. Recommendation: We recommend the Organization develop and implement a more robust system for the preparation of the SEFA for financial reporting purposes and compliance with auditee requirements identified in the Uniform Guidance. The Organization should review grant agreements and identify the proper method of reporting expenditures. Activity should reconcile to information in the accounting system as well as be reflected in the accounting system. The process should include a secondary review of the schedule by someone other than the preparer.
Show full finding ▾Hide full finding ▴Condition: The Schedule of Expenditures of Federal Awards (SEFA) initially provided by the Organization was incorrect. After the errors were identified, the SEFA was adjusted to accurately report total federal awards expended. Criteria: A strong system of internal controls and management review requires that expenditures for all federal grants are accumulated and included on the SEFA in compliance with applicable standards. Cause: Internal controls over the preparation of an accurate SEFA were not properly designed and were not placed in operation. Effect: As a result of this condition, federal grant expenditures were understated by $3,920,000. The final SEFA was corrected and is properly presented. Recommendation: We recommend the Organization develop and implement a more robust system for the preparation of the SEFA for financial reporting purposes and compliance with auditee requirements identified in the Uniform Guidance. The Organization should review grant agreements and identify the proper method of reporting expenditures. Activity should reconcile to information in the accounting system as well as be reflected in the accounting system. The process should include a secondary review of the schedule by someone other than the preparer.
Our previous experience has been more collaborative leading to the finalizing of our Consolidated Financial Statements and accompanying Schedules and Notes. In the future, prior to the preparation of the Schedule of Expenditures of Federal Awards (SEFA), accounting staff at Self-Help Enterprises (SHE) will meet and review all federal funding awards and disbursements in the fiscal year. This review will include funds that have not yet been realized as revenue and/or funds with special accounting treatment. Should any questions arise regarding the reporting of federal funds on the SEFA, SHE will consult the auditors and request guidance on how to account for the funds. SHE staff will then prepare the draft SEFA.
FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.