Finding Reference Number: MW2021-002
Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and
recommendation.
CUAHSI Corrective Action:
Action by CUAHSI impacting audit year 2021: CUAHSI’s current accounting and finance staff
successfully completed the 2021 SEFA. However, revis...
Finding Reference Number: MW2021-002
Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and
recommendation.
CUAHSI Corrective Action:
Action by CUAHSI impacting audit year 2021: CUAHSI’s current accounting and finance staff
successfully completed the 2021 SEFA. However, revisions to the version initially shared with
auditors were necessary to correct expenses improperly categorized by prior contracted
accounting staff during a migration from a failing legacy system to an enterprise accounting
system. Some expenses had to be reclassified to convert the book of accounts from cash basis to
accrual basis. These errors stemmed from the loss of staff familiar with the original terms of a
legacy agreement, poor document management practices, and inadequate oversight during the
2022 migration to the new accounting system.
Corrective actions to processes and responsibilities impacting subsequent years: This finding is
considered resolved through the hiring of new CUAHSI employees in September 2023, who
have the capability to manage single audit preparation, oversee grants and agreements, and
maintain appropriate internal controls. In addition, policies and documentation practices have
been updated to strengthen oversight. The current accounting system—fully implemented in
2023—now supports all required grant tracking, segregation, and reporting.
Name of Contact Person:
Jordan S Read, Executive Director
Telephone: (339)933-4660
Email: jread@cuahsi.org
Projected Completion Date: NA; is complete