Common Findings (types of findings) in Single Audits

Tricia Katebini has spent her career in public accounting, specializing in the nonprofit sector since 2007. As an audit partner, she is in charge of and responsible for the planning and managing of financial statement audits and Single Audits, when applicable. Ms. Katebini has served a range of nonprofit clients including charities, foundations, private schools, and associations, and has presented results to management and the board of directors. Ms. Katebini also advises organizations on internal control best practices, as well as other accounting and operational areas critical to the organization’s financial health.

A seasoned speaker on technical accounting and tax topics affecting nonprofits, Ms. Katebini has presented at AICPA, MACPA, GWSCPA, and other accounting and nonprofit industry conferences. She has built a strong reputation for serving as a key advisor to nonprofit organizations in the Greater Washington, D.C. and Baltimore areas. Her nonprofit audit experience includes proficiency in technical accounting issues and the requirements of Uniform Guidance. She also provides valued guidance to clients on new accounting pronouncements. In addition to audit and assurance, Ms. Katebini’s background also includes knowledge of technical tax issues for nonprofit organizations including unrelated business income and state nexus issues. Her work across a wide range of accounting, tax, and compliance concerns allows Ms. Katebini to bring clients a holistic view of their operations.

Ms. Katebini currently serves on the AICPA’s Joint Trial Board, a well-respected position within the CPA community. She was also named a 2021 Woman to Watch and received the Maryland Association of CPAs’ 2022 Max Teichmann Award. Ms. Katebini is a proud member of GRF’s Women on theMove, the firm’s women’s leadership initiative.

John McIntosh is an audit senior manager with GRF CPAs & Advisors. He has been working in the firm’s audit department since 2015 and has spent his career in public accounting, specializing in the nonprofit sector. As an audit manager, he is responsible for managing and training staff and ensuring that his audits are completed accurately and in an efficient manner as well as drafting audit reports and presenting at client board meetings. 

Mr. McIntosh also advises organizations on internal control best practices, as well as other accounting and operational areas critical to the organization’s financial health.Mr. McIntosh has experience in conducting audits of various nonprofit organizations, including international organizations, associations, private foundations, private schools and other charitable organizations. He also has extensive experience working with U.S. Federal award recipients subject to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Mr. McIntosh often works with international clients and has performed field audits in Africa and Europe. While traveling for the firm’s international clients, Mr. McIntosh performs a variety of audit work and agreed-upon procedures to ensure the client’s internal controls are appropriate and compliant with donor requirements over the management of their funds

Andrew Deyhle is a Manager working in the firm’s Audit & Assurance department since 2014. He is responsible for managing staff and ensuring that his audits are completed accurately and in an efficient manner as well as drafting audit reports. Mr. Deyhle specializes in the auditing of nonprofit organizations and pension plans. Mr. Deyhle also works with US-based and international clients and has performed field audits in Africa and Europe. While traveling for the firm’s international clients, Mr. Deyhle performs a variety of audit work and agreed-upon procedures to ensure the client’s internal controls are appropriate and compliant with donor requirements over the management of their funds.