FAC Explorer

Audit 389045

FY End
2024-06-30
Total Expended
$1.14M
Findings
1
Programs
6
Organization: Hilltown Community Development Corporation and Affiliates (MA)
Year: 2024 Accepted: 2026-02-25
Auditor: BURKHART PIZZANELLI PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175346 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.03M Yes 1
14.235 SUPPORTIVE HOUSING PROGRAM $49,807 Yes 0
14.252 SECTION 4 CAPACITY BUILDING FOR COMMUNITY DEVELOPMENT AND AFFORDABLE HOUSING $27,560 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $16,000 Yes 0
10.446 SECTION 4 RCDI GRANT - TECHNICAL ASSISTANCE PROGRAM $11,103 Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $1,842 Yes 0

Contacts

Name Title Type
MLGGMZEZFKQ2 Dave Christopolis Auditee
4132964536 Julie Quink Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Hilltown Community Development Corporation and Affiliates and is presented on the accrual basis of accounting. 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 Hilltown Community Development Corporation and Affiliates, it is not intended to and does not present the consolidating financial position, change in net assets, or cash flows of Hilltown Community Development Corporation and Affiliates.
The schedule of expenditures of federal awards is prepared 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. Hilltown Community Development Corporation and Affiliates passed through $82,986 of federal funds to subrecipients in 2024.
Hilltown Community Development Corporation and Affiliates has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for certain contracts. Hilltown Community Development Corporation and Affiliates has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for other contracts.

Finding Details

Finding 2024-001
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2024-001: Major Program: Community Development Block Grants/State’s program and Non-Entitlement Grants in Hawaii, Federal Assistance Listing Number 14.228 STATEMENT OF CONDITION Hilltown Community Development Corporation and Affiliates are required to submit the audit reporting package to the Federal Audit Clearinghouse. CRITERIA The Uniform Guidance requires organizations undergoing a Single Audit to submit their reporting package the shorter of 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year. EFFECT OF CONDITION Hilltown Community Development Corporation and Affiliates were unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. CONTEXT Hilltown Community Development Corporation and Affiliates were unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. CAUSE OF CONDITION Due to timing constraints, Hilltown Community Development Corporation and Affiliates were unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. RECOMMENDATION The auditor recommends Hilltown Community Development Corporation and Affiliates adjust the reporting and audit preparation procedures to ensure timely completion and submission of the audit reporting package to the Federal Audit Clearinghouse. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS Hilltown Community Development Corporation and Affiliates will be implementing a modification to the procedures for reporting and audit preparation.