EIN: 942273375
UEI: DWGQXHVQU2D5
Audited by: Fechter & Company
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 12, 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 12, 2026 (48 days ago).
What is a management decision? →During the course of the audit, the auditor found that detailed reviews of each journal entry posted to the general ledger are not required as a part of the entity’s internal control. Cause: Management did not have proper controls in place to ensure that detailed reviews of each journal entry posted to the general ledger are performed. Effect: The lack of detailed reviews of each journal entry posted to the general ledger significantly increases the risk that unauthorized or fraudulent journal entries may be posted to the general ledger without detection. Recommendation: We recommend that management implement internal controls such that every journal entry is reviewed in detail by an individual with the skills, knowledge, and experience to evaluate the journal entries and their effect on the financial statements.
Show full finding ▾Hide full finding ▴Finding 2025-001 Significant Deficiency in Internal Controls Over Journal Entries Description: Detailed review of journal entries. Criteria: All journal entries should be reviewed in detail by an individual with the skills, knowledge, and experience to evaluate the journal entries and their effect on the financial statements.Condition: During the course of the audit, the auditor found that detailed reviews of each journal entry posted to the general ledger are not required as a part of the entity’s internal control. Cause: Management did not have proper controls in place to ensure that detailed reviews of each journal entry posted to the general ledger are performed. Effect: The lack of detailed reviews of each journal entry posted to the general ledger significantly increases the risk that unauthorized or fraudulent journal entries may be posted to the general ledger without detection. Recommendation: We recommend that management implement internal controls such that every journal entry is reviewed in detail by an individual with the skills, knowledge, and experience to evaluate the journal entries and their effect on the financial statements.
Planned Corrective Action: SC-OR Management will implement enhanced procedures requiring all journal entries to be reviewed by an individual with the appropriate skills, knowledge, and experience. The review will include verification of supporting documentation, confirmation of accurate account coding, and an assessment of the impact on the financial statements. Additionally, the SC-OR's outsourced accounting firm, CliftonLarsonAllen LLP, will be involved with the review and ongoing monitoring. Name(s) of Contact Person(s) Responsible for Corrective Action: SC-OR's outsourced accounting team from CliftonLarsonAllen LLP will collaborate with SC-OR's Administrative Assistant, Christina Neads, for ensuring the corrective action plan is implemented and maintained. Oversight will be provided by the General Manager, Glen Sturdevant. Anticipated Completion Date: Effective immediately, the new review and approval procedures are in place and will be fully operational by January 31, 2026.
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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