FAC Explorer

Audit 387428

FY End
2025-06-30
Total Expended
$2.88M
Findings
27
Programs
5
Organization: New American Association of Massachusetts, Inc. (MA)
Year: 2025 Accepted: 2026-02-16
Auditor: LITMANGERSON ASSOCIATES LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173737 2025-002 Material Weakness Yes P
1173738 2025-002 Material Weakness Yes P
1173739 2025-002 Material Weakness Yes P
1173740 2025-002 Material Weakness Yes P
1173741 2025-002 Material Weakness Yes P
1173742 2025-002 Material Weakness Yes P
1173743 2025-002 Material Weakness Yes P
1173744 2025-002 Material Weakness Yes P
1173745 2025-002 Material Weakness Yes P
1173746 2025-002 Material Weakness Yes P
1173747 2025-002 Material Weakness Yes P
1173748 2025-002 Material Weakness Yes P
1173749 2025-002 Material Weakness Yes P
1173750 2025-002 Material Weakness Yes P
1173751 2025-002 Material Weakness Yes P
1173752 2025-002 Material Weakness Yes P
1173753 2025-002 Material Weakness Yes P
1173754 2025-002 Material Weakness Yes P
1173755 2025-002 Material Weakness Yes P
1173756 2025-002 Material Weakness Yes P
1173757 2025-002 Material Weakness Yes P
1173758 2025-002 Material Weakness Yes P
1173759 2025-002 Material Weakness Yes P
1173760 2025-002 Material Weakness Yes P
1173761 2025-002 Material Weakness Yes P
1173762 2025-002 Material Weakness Yes P
1173763 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.576 REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS $155,423 Yes 0
97.010 CITIZENSHIP EDUCATION AND TRAINING $27,416 Yes 0
84.425 EDUCATION STABILIZATION FUND $20,000 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $15,078 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $9,020 Yes 1

Contacts

Name Title Type
WSH3Y3RHM3A9 Natasha Soolkin Auditee
7815930100 Robert Hart Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards (the Schedule) includes federal grant and contract activity of New American Association of Massachusetts, Inc. (the Organization) 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 New American Association of Massachusetts, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Organization.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Office of Management and Budget (OBB) Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance through October 1, 2024. Effective October 1, 2024, the Organization applied the 15% de minimum indirect cost rate allowed under the Uniform Guidance. Certain pass-through awards from the Commonwealth of Massachusetts limit the amount of administrative costs that may be charged under the terms of the contracts; such limits do not alter the Organization’s indirect cost rate election.
The Organization has evaluated subsequent events for potential disclosure or recognition through January 30, 2026, the date which the Schedule was available to be issued.

Finding Details

Finding 2025-002
Criteria In accordance with 2 CFR §200.512, auditees are required to submit the single audit reporting package, including the single audit report and the Single Audit Collection Form (SF-SAC) to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition and Context The single audit reporting package for the fiscal year ended June 30, 2024 was submitted beyond the required reporting deadline. The submission exceeded the 30-day timeframe following the auditors’ report date. Cause The Organization did not have a robust compliance review processes to monitor the single audit filing deadline. Effect or Potential Effect Failure to timely submit required filing documents represents noncompliance with federal reporting requirements and could impact future federal funding if not corrected. Questioned Costs None. Recommendations We recommend that the Organization strengthen its year-end reporting procedures to ensure timely submission of the single audit reporting package to the FAC. Management should assign responsibility for monitoring submission deadlines, create a submission checklist, ensure calendar reminders for key dates, and establish a formal review process to confirm that the reporting package is submitted prior to the required due date. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and recommendations. See the attached corrective action plan.