SOLEDAD ENRICHMENT ACTION, INC.Non-Profit

Awarding Agency: U.S. Department of Health and Human Services, Pass-through from Community Health Councils, Inc. U.S Department of the Treasury, Pass-through from County of Los Angeles Department of Public Health Federal Program: Community Health Worker Outreach Initiative Coronavirus State and Local Fiscal Funds Assistance Listing Number: 93.323 and 21.027 Grant Period: July 2023 through June 2024 and July 2023 through December 31, 2024. Criteria: 2 CFR 200.510(a) requires an entity subject to a Single Audit to submit and certify its audit package and Data Collection Form within nine months of its fiscal year-end. Condition: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of fiscal year-end. Cause and Perspective: In May 2020, SEA experienced the unexpected departure of its Chief Financial Officerduring a period of global operational disruption. As a result, SEA encountered challenges in timely fiscal year-end close due to difficulties in identifying and hiring qualified replacement staff, which contributed to delays in completing subsequent audits. Effect: The Organization has been in contact with the agency on the progress of the projects and late submission appears to have no effect at the current date on the projects or the Organization receiving new awards subsequently. Questioned Cost: None Context: Audit was started late. Repeat finding: Yes, 2022, 2023, 2024, 2025 Recommendation: We recommend that the entity continue to strive for an effective method of completing the financial information within a time frame that allows both the entity and the auditors to navigate and complete the audit within 9 months. Views of Responsible Officials: The Organization concurs with the finding. The Organization will prevent future delays of the report by now having more accounting personnel to assist in meeting the filing deadline.

Views of Responsible Officials: The Organization concurs with the finding. The Organization will prevent future delays of the report by now having more accounting personnel to assist in meeting the filing deadline.

Views of Responsible Officials: The organization concurs with the finding. The organization will prevent future delays of the report by now having more accounting personnel to assist in meeting the filing deadline.

Finding: 2021-001 Federal Agency: U.S. Department of Health and Human Services ALN and Federal Program Title: 93.495 Community Health Workers for Public Health Response Criteria: Single Audit Report should have been submitted 15 months after year-end. The normal due date of 9 months was extended by 6 months in a memorandum (M-21-20) issued by the Office of Management and Budget Condition: Single Audit Report was not submitted 15 months after year-end. Cause: The Organization expended enough federal funds to require an audit to be performed under Uniform Guidance requirements. The Organization was unable to meet the Uniform Guidance's requirement of a 15- month deadline after year-end. Effect: The Organization's audit report under Uniform Guidance was not submitted timely. Recommendation: The Organization should focus on adjusting financial records and having documents available for audit in a timely manner in order to meet the filing deadline. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will prevent future delays of the report by having stricter oversight in order to meet the filing deadline. Please refer to the corrective action plan on page 28.