U.S. Department of Energy
2024-001 – Weatherization Assistance for Low-Income Persons (Weatherization) – Assistance Listing
No. 81.042, Passed through the Commonwealth of Massachusetts, Pass-through identifying number CT
OCD SCOCD410024330000301, Grant Period – Year Ended June 30, 2025.
Condition:
Action, Inc. (the Agency) did not follow its internal controls regarding the monthly reporting for the
Weatherization grant and as a result, the Agency included private utility grant costs within one of the
Agency’s Weatherization monthly reports to the grantor for which the Agency was reimbursed for.
Criteria:
2 CFR 200.303 indicates that non-Federal entities receiving Federal awards must establish and maintain
effective internal controls over the Federal award that provides reasonable assurance that the non-Federal
entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and
conditions of the Federal award. In addition, the Agency can only request federal reimbursement for
federally incurred allowable costs.
Cause:
The Agency did not properly follow its internal controls.
Effect:
The Agency did not follow its internal controls for reporting a federal reimbursement request for one
month and included non-federal charges within the reimbursement request.
Context:
One out of seven monthly reports sampled. Our sample was not a statistically valid sample. This was not
a repeat finding from a prior period.
Questioned Costs:
None
Recommendations:
Management should ensure that the Agency’s internal controls in place are properly followed.
Management Response:
Management agrees with the finding. During the year, the Agency had staff turnover which was one
factor of the reporting error. Management will enhance its internal controls to ensure that monthly
reporting only reflects federally related activity.
U.S. Department of Energy
2024-001 – Weatherization Assistance for Low-Income Persons (Weatherization) – Assistance Listing
No. 81.042, Passed through the Commonwealth of Massachusetts, Pass-through identifying number CT
OCD SCOCD410024330000301, Grant Period – Year Ended June 30, 2025.
Condition:
Action, Inc. (the Agency) did not follow its internal controls regarding the monthly reporting for the
Weatherization grant and as a result, the Agency included private utility grant costs within one of the
Agency’s Weatherization monthly reports to the grantor for which the Agency was reimbursed for.
Criteria:
2 CFR 200.303 indicates that non-Federal entities receiving Federal awards must establish and maintain
effective internal controls over the Federal award that provides reasonable assurance that the non-Federal
entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and
conditions of the Federal award. In addition, the Agency can only request federal reimbursement for
federally incurred allowable costs.
Cause:
The Agency did not properly follow its internal controls.
Effect:
The Agency did not follow its internal controls for reporting a federal reimbursement request for one
month and included non-federal charges within the reimbursement request.
Context:
One out of seven monthly reports sampled. Our sample was not a statistically valid sample. This was not
a repeat finding from a prior period.
Questioned Costs:
None
Recommendations:
Management should ensure that the Agency’s internal controls in place are properly followed.
Management Response:
Management agrees with the finding. During the year, the Agency had staff turnover which was one
factor of the reporting error. Management will enhance its internal controls to ensure that monthly
reporting only reflects federally related activity.
U.S. Department of Energy
2024-001 – Weatherization Assistance for Low-Income Persons (Weatherization) – Assistance Listing
No. 81.042, Passed through the Commonwealth of Massachusetts, Pass-through identifying number CT
OCD SCOCD410024330000301, Grant Period – Year Ended June 30, 2025.
Condition:
Action, Inc. (the Agency) did not follow its internal controls regarding the monthly reporting for the
Weatherization grant and as a result, the Agency included private utility grant costs within one of the
Agency’s Weatherization monthly reports to the grantor for which the Agency was reimbursed for.
Criteria:
2 CFR 200.303 indicates that non-Federal entities receiving Federal awards must establish and maintain
effective internal controls over the Federal award that provides reasonable assurance that the non-Federal
entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and
conditions of the Federal award. In addition, the Agency can only request federal reimbursement for
federally incurred allowable costs.
Cause:
The Agency did not properly follow its internal controls.
Effect:
The Agency did not follow its internal controls for reporting a federal reimbursement request for one
month and included non-federal charges within the reimbursement request.
Context:
One out of seven monthly reports sampled. Our sample was not a statistically valid sample. This was not
a repeat finding from a prior period.
Questioned Costs:
None
Recommendations:
Management should ensure that the Agency’s internal controls in place are properly followed.
Management Response:
Management agrees with the finding. During the year, the Agency had staff turnover which was one
factor of the reporting error. Management will enhance its internal controls to ensure that monthly
reporting only reflects federally related activity.
U.S. Department of Energy
2024-001 – Weatherization Assistance for Low-Income Persons (Weatherization) – Assistance Listing
No. 81.042, Passed through the Commonwealth of Massachusetts, Pass-through identifying number CT
OCD SCOCD410024330000301, Grant Period – Year Ended June 30, 2025.
Condition:
Action, Inc. (the Agency) did not follow its internal controls regarding the monthly reporting for the
Weatherization grant and as a result, the Agency included private utility grant costs within one of the
Agency’s Weatherization monthly reports to the grantor for which the Agency was reimbursed for.
Criteria:
2 CFR 200.303 indicates that non-Federal entities receiving Federal awards must establish and maintain
effective internal controls over the Federal award that provides reasonable assurance that the non-Federal
entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and
conditions of the Federal award. In addition, the Agency can only request federal reimbursement for
federally incurred allowable costs.
Cause:
The Agency did not properly follow its internal controls.
Effect:
The Agency did not follow its internal controls for reporting a federal reimbursement request for one
month and included non-federal charges within the reimbursement request.
Context:
One out of seven monthly reports sampled. Our sample was not a statistically valid sample. This was not
a repeat finding from a prior period.
Questioned Costs:
None
Recommendations:
Management should ensure that the Agency’s internal controls in place are properly followed.
Management Response:
Management agrees with the finding. During the year, the Agency had staff turnover which was one
factor of the reporting error. Management will enhance its internal controls to ensure that monthly
reporting only reflects federally related activity.
U.S. Department of Energy
2024-001 – Weatherization Assistance for Low-Income Persons (Weatherization) – Assistance Listing
No. 81.042, Passed through the Commonwealth of Massachusetts, Pass-through identifying number CT
OCD SCOCD410024330000301, Grant Period – Year Ended June 30, 2025.
Condition:
Action, Inc. (the Agency) did not follow its internal controls regarding the monthly reporting for the
Weatherization grant and as a result, the Agency included private utility grant costs within one of the
Agency’s Weatherization monthly reports to the grantor for which the Agency was reimbursed for.
Criteria:
2 CFR 200.303 indicates that non-Federal entities receiving Federal awards must establish and maintain
effective internal controls over the Federal award that provides reasonable assurance that the non-Federal
entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and
conditions of the Federal award. In addition, the Agency can only request federal reimbursement for
federally incurred allowable costs.
Cause:
The Agency did not properly follow its internal controls.
Effect:
The Agency did not follow its internal controls for reporting a federal reimbursement request for one
month and included non-federal charges within the reimbursement request.
Context:
One out of seven monthly reports sampled. Our sample was not a statistically valid sample. This was not
a repeat finding from a prior period.
Questioned Costs:
None
Recommendations:
Management should ensure that the Agency’s internal controls in place are properly followed.
Management Response:
Management agrees with the finding. During the year, the Agency had staff turnover which was one
factor of the reporting error. Management will enhance its internal controls to ensure that monthly
reporting only reflects federally related activity.
U.S. Department of Energy
2024-001 – Weatherization Assistance for Low-Income Persons (Weatherization) – Assistance Listing
No. 81.042, Passed through the Commonwealth of Massachusetts, Pass-through identifying number CT
OCD SCOCD410024330000301, Grant Period – Year Ended June 30, 2025.
Condition:
Action, Inc. (the Agency) did not follow its internal controls regarding the monthly reporting for the
Weatherization grant and as a result, the Agency included private utility grant costs within one of the
Agency’s Weatherization monthly reports to the grantor for which the Agency was reimbursed for.
Criteria:
2 CFR 200.303 indicates that non-Federal entities receiving Federal awards must establish and maintain
effective internal controls over the Federal award that provides reasonable assurance that the non-Federal
entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and
conditions of the Federal award. In addition, the Agency can only request federal reimbursement for
federally incurred allowable costs.
Cause:
The Agency did not properly follow its internal controls.
Effect:
The Agency did not follow its internal controls for reporting a federal reimbursement request for one
month and included non-federal charges within the reimbursement request.
Context:
One out of seven monthly reports sampled. Our sample was not a statistically valid sample. This was not
a repeat finding from a prior period.
Questioned Costs:
None
Recommendations:
Management should ensure that the Agency’s internal controls in place are properly followed.
Management Response:
Management agrees with the finding. During the year, the Agency had staff turnover which was one
factor of the reporting error. Management will enhance its internal controls to ensure that monthly
reporting only reflects federally related activity.