FAC Explorer

Audit 375165

FY End
2025-06-30
Total Expended
$10.47M
Findings
1
Programs
9
Organization: The Access Agency, INC (CT)
Year: 2025 Accepted: 2025-12-16
Auditor: SHANE NAVRATIL & CO CPA'S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165049 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $7.04M Yes 1
93.569 COMMUNITY SERVICES BLOCK GRANT $770,195 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $762,360 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $460,000 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $175,000 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $121,920 Yes 0
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $15,379 Yes 0
21.019 CORONAVIRUS RELIEF FUND $13,000 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1,020 Yes 0

Contacts

Name Title Type
NBLERN44MPQ6 Parker Stevens Auditee
8604507400 Michael Rubin Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of Federal Awards (the Schedule) includes the Federal award activity of The ACCESS Agency, Inc. under programs of the federal government for the year ended June 30, 2025. 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 ACCESS Agency, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of The ACCESS Agency, Inc.
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.
The Organization has elected to use the 10% deminimus indirect cost rate as allowed under the Uniform Guidance.
The Organization has an agreement with the State of Connecticut to receive $2,008,000 of available funding under the HOME Investment Partnership Program, through a federal award for Accessing Home Danielson Project. The note does not bear interest and matures in 20 years. Affordable Housing (12063-DOH-46900-40237): Issue Date: 10/19/16 Interest Rate: 0% Original Amount: $2,008,000 Loan balance as of the beginning of the year $2,002,771 Expenditures during the year -0- Loan balance as of the end of the year 2,002,771

Finding Details

Finding 2025-001
Finding #2025-1 Eligibility Determination Grantor: Department of Health and Human Services Federal Program Name: Low Income Home Energy Assistance Federal Assistance Listing: 93.568 Criteria - The eligibility requirements for the program are for households in which one or more individuals are receiving Temporary Assistance for Needy Families (TANF), Supplemental Security Income (SSI), Supplemental Nutrition Assistance Program (SNAP) benefits, or certain needs-tested veteran’s benefits; or households with incomes which do not exceed the greater of 201% of the federal poverty guidelines, or 60% of the state median income. Amount of the household size and total gross income determines the benefit level (1-3) a household receives. Condition - The Organization paid benefits for an individual whose income was over the threshold of 125% of the federal poverty guidelines (level 1) but below 200% of the federal poverty guidelines (level 2). The income was documented but ultimately incorrectly calculated. Questioned Costs - $150 of benefits were paid and should not have been. Context - Of the 10,038 applicants, we examined 60 and determined that two individual’s income determination was incorrect. Effect - One individual received more benefits for which they were eligible for. Cause - A proper review of the eligibility requirements was not properly performed resulting in an error in the income calculation for the two individuals. Recommendation - Management should consider additional controls ensure a proper review of case files for any miscalculations or misclassification of applicants. Views of Responsible Officials and Planned Corrective Action - Management Concurs with the finding. See separate corrective action plan.