FAC Explorer

Audit 359680

FY End
2024-09-30
Total Expended
$6.23M
Findings
2
Programs
18
Organization: Action, Inc. (MT)
Year: 2024 Accepted: 2025-06-24
Auditor: Kcoe Isom LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
566035 2024-001 Significant Deficiency - E
1142477 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.23M - 0
93.568 Low-Income Home Energy Assistance $1.07M Yes 1
10.766 Community Facilities Loans and Grants $1.02M - 0
81.042 Weatherization Assistance for Low-Income Persons $306,103 Yes 0
93.569 Community Services Block Grant $257,679 - 0
10.559 Summer Food Service Program for Children $238,431 - 0
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $202,183 - 0
14.276 Youth Homelessness Demonstration Program $195,805 - 0
21.023 Emergency Rental Assistance Program $162,101 - 0
10.558 Child and Adult Care Food Program $127,502 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $127,042 - 0
17.259 Wioa Youth Activities $126,497 - 0
14.267 Continuum of Care Program $87,069 - 0
14.231 Emergency Solutions Grant Program $45,953 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $23,971 - 0
93.958 Block Grants for Community Mental Health Services $4,972 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,144 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $1,657 - 0

Contacts

Name Title Type
HTZNHCDYD1J8 Don Foley Auditee
4065336876 Annette Hill Auditor
No contacts on file

Notes to SEFA

Title: Matching Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes federal award activity of Action Inc. under programs of the federal government for the year ended September 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of the Organization, it is not intended to, and does not present, the financial position, changes in net assets, or cash flows of the Organization. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Schedule has been prepared on the accrual basis of accounting, which is the method of accounting used for the combined financial statements. Such expenditures are recognized following the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule present adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Action Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed by Uniform Guidance. In accordance with the terms of the grants, Action Inc. has expended matching contributions during the year ended September 30, 2024, for the following programs: Department of Health and Human Services, Head Start $569,583

Finding Details

Finding 2024-001
Context: During our testing, we found 4 of the 16 CFR Participant files tested were not reviewed and approved by the Program Director. Criteria: Management is responsible for the development of a system of internal controls for compliance with program requirements. Controls should be in place to ensure the eligibility participant files are reviewed and approved. Condition: As a result of our audit procedures, we found four LIHEAP Contingency Revolving Fund (CFR) participant files did not have documentation to support that the files were reviewed and approved by the Program Director. Cause: Ineffective controls over program monitoring. Effect: Ineffective controls could result in noncompliance with program requirements and a potential loss of funding. Recommendation: We recommend Action Inc. strengthen its internal controls with Program Management to ensure proper review and approval are taking place. Management Response: Action Inc. implemented the step of having the Weatherization Program Manager review and initial each LIHEAP Form DPHHS-EAP-250 form before any work is performed. This was put in place after the State of Montana’s annual monitoring review in April 2025.
Finding 2024-001
Context: During our testing, we found 4 of the 16 CFR Participant files tested were not reviewed and approved by the Program Director. Criteria: Management is responsible for the development of a system of internal controls for compliance with program requirements. Controls should be in place to ensure the eligibility participant files are reviewed and approved. Condition: As a result of our audit procedures, we found four LIHEAP Contingency Revolving Fund (CFR) participant files did not have documentation to support that the files were reviewed and approved by the Program Director. Cause: Ineffective controls over program monitoring. Effect: Ineffective controls could result in noncompliance with program requirements and a potential loss of funding. Recommendation: We recommend Action Inc. strengthen its internal controls with Program Management to ensure proper review and approval are taking place. Management Response: Action Inc. implemented the step of having the Weatherization Program Manager review and initial each LIHEAP Form DPHHS-EAP-250 form before any work is performed. This was put in place after the State of Montana’s annual monitoring review in April 2025.