FAC Explorer

Audit 363979

FY End
2024-12-31
Total Expended
$2.14M
Findings
2
Programs
3
Organization: Clear Path for Veterans New England, Inc. (MA)
Year: 2024 Accepted: 2025-08-08
Auditor: Daniel Dennis & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573161 2024-001 Significant Deficiency - E
1149603 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
64.033 Va Supportive Services for Veteran Families Program $1.92M Yes 1
17.805 Homeless Veterans’ Reintegration Program $153,653 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $63,377 - 0

Contacts

Name Title Type
UZ17DZQ74JL9 Jason Gilbert Auditee
9783848800 Andrew Bacigalupo Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal grant activity of Clear Path for Veterans New England, Inc. (the Organization) under programs of the federal government for the year ended December 31, 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 selected 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.
Title: Subrecipients Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. There were no federal awards passed through to subrecipients by the Organization during 2024.

Finding Details

Finding 2024-001
U.S. Department of Veterans Affairs 2024-001 – Supportive Services for Veteran Families (SSVF) – Assistance Listing No. 64.033, Grant Period – September 2023 through September 30, 2025. Condition: Clear Path for Veterans New England, Inc. (the Organization) did not follow its internal controls regarding eligibility for the SSVF grant and as a result, the Organization did not recertify one program participant within the three month period to ensure continued program eligibility. Criteria: Department of Veteran Affairs SSVF Program Guide (the Program Guide), Section 2.5 Recertification of Eligibility, requires the recertification of a participant’s eligibility every three months, at a minimum. In addition, 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. Cause: The Organization did not properly follow the Program Guide and its internal controls. Effect: The Organization did not recertify one program participant within the timeframe in accordance with its internal controls. Context: One out of thirteen applicants 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 Organization follow the Program Guide and ensure that the Organization’s internal controls in place are properly followed. Management Response: Management agrees with the finding and will provide additional training during fiscal year 2025 to its program staff to ensure that the Organization’s internal controls are properly followed.
Finding 2024-001
U.S. Department of Veterans Affairs 2024-001 – Supportive Services for Veteran Families (SSVF) – Assistance Listing No. 64.033, Grant Period – September 2023 through September 30, 2025. Condition: Clear Path for Veterans New England, Inc. (the Organization) did not follow its internal controls regarding eligibility for the SSVF grant and as a result, the Organization did not recertify one program participant within the three month period to ensure continued program eligibility. Criteria: Department of Veteran Affairs SSVF Program Guide (the Program Guide), Section 2.5 Recertification of Eligibility, requires the recertification of a participant’s eligibility every three months, at a minimum. In addition, 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. Cause: The Organization did not properly follow the Program Guide and its internal controls. Effect: The Organization did not recertify one program participant within the timeframe in accordance with its internal controls. Context: One out of thirteen applicants 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 Organization follow the Program Guide and ensure that the Organization’s internal controls in place are properly followed. Management Response: Management agrees with the finding and will provide additional training during fiscal year 2025 to its program staff to ensure that the Organization’s internal controls are properly followed.