FAC Explorer

Audit 391970

FY End
2024-06-30
Total Expended
$774,057
Findings
2
Programs
3
Organization: MONTACHUSETT VETERANS OUTREACH CENTER, INC. (MA)
Year: 2024 Accepted: 2026-03-16
Auditor: DANIEL DENNIS & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1179583 2024-001 Material Weakness Yes A
1179584 2024-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
64.024 VA HOMELESS PROVIDERS GRANT AND PER DIEM PROGRAM $301,665 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $265,487 Yes 0
64.055 STAFF SERGEANT PARKER GORDON FOX SUICIDE PREVENTION GRANT PROGRAM $206,905 Yes 1

Contacts

Name Title Type
CQJ8WNMU17J8 Cynthia Newsham Auditee
9786307444 James Meehan Auditor
No contacts on file

Notes to SEFA

Montachusett Veterans Outreach Center, Inc.(MVOC), Montachusett Veterans Outreach Center, Inc. (the Organization) is a not-for-profit corporation, organized on July 14, 1982, whose mission is to provide support to military veterans and their families in need of services to develop a resilient, self-sufficient lifestyle essential to succeed in today's environment.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of MVOC under programs of the Federal government for the year ended June 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). The schedule presents only a selected portion of the operations of MVOC; it is not intended to, and does not present the financial position, changes in net position or cash flows of MVOC.
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. Pass through entity identifying numbers are presented where available. The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. There were no pass-through federal awards made to subrecipients by MVOC during the fiscal year.
MVOC has evaluated subsequent events through January 21, 2026, which is the date the Schedule was available to be issued. No material subsequent events have occurred since June 30, 2024, that required recognition or disclosure in the Schedule.

Finding Details

Finding 2024-001
2024-001 – Allowable Costs – Internal Control over Payroll and Non-Payroll Costs Federal Agency: U.S. Department of Veterans Affairs Federal Programs: Veteran Affairs Homeless Providers Grant and Per Diem Program (GPD) – Assistance Listing No. 64.024, Grant Period – October 1, 2023 through September 30, 2025.Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program (SSPG) – Assistance Listing No. 64.055, Grant Period – September 30, 2023 through September 30, 2024. Condition:Montachusett Veterans Outreach Center, Inc. (MVOC) did not follow its internal control policies and procedures for payroll and non-payroll costs charged to the federal awards. The allocation methodology used to charge payroll and non-payroll transactions to the Federal Award programs was not properly supported for multiple sampled transactions. Criteria: In accordance with Department of Veteran Affairs program guides for each program (the Guide), allowable expenses must meet all the requirements in 2 C.F.R. § 200 which requires expenses charged to the grants to be allocated consistently with a sound methodology and be clearly documented. Additionally, the Guide indicates allowable expenses must meet all the requirements in 2 C.F.R. § 200.403 part (d) and (g), except where otherwise authorized by statute, costs must meet the following criteria to be allowable under Federal awards: (d) be accorded consistent treatment and (g) be adequately documented when charged to a federal award. Cause: A formal cost allocation plan was not followed for expensed transactions. Additionally, multiple employee’s bi-weekly timesheets were not properly signed or approved. Effect: Costs charged to the grants may not be allowable for reimbursement by MVOC’s federal funding sources Context: Twelve out of twenty three non-payroll charges lacked supporting documentation for the amount allocated to the grant. Twenty seven out of fifty seven payroll transactions sampled lacked supporting documentation for the amount allocated to the grant. Additionally, those transactions lacked evidence of review by employee or supervisor. Our sample was not a statistically valid sample. Questioned Costs: GPD - $18,440 SSPG - $30,121 Recommendation: We recommend that MVOC, update its policies and procedures to help ensure effective internal controls are in place and implemented to adequately support allocations, and amounts charged to the Federal Awards. Management Response: Management agrees with the finding. See management’s attached corrective action plan.