FAC Explorer

Finding 1215536 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-05-26
Audit: 402192
Organization: Action for Eastern Montana (MT)
Auditor: CARVER FLOREK & JAMES CPAS

AI Summary

  • Core Issue: SF-425 forms were not filed on time, violating federal deadlines.
  • Impacted Requirements: Noncompliance with federal filing requirements affects reporting accuracy to Head Start and Senior Companion programs.
  • Recommended Follow-Up: AEM should create a better system to ensure timely and accurate reporting of all required documents.

Finding Text

2025-001 Filing of the SF-425 – Noncompliance Criteria: All SF-425’s should be filed within the time frame prescribed by the federal government. Condition: During our testing, we found that the SF-425's had not been filed by the due date set by the federal government. Cause: Management had noted that there were situations that were beyond their control that affected staff that contributed to the late filings noted above. These situations relate directly to management and those responsible for the facilitation of these reports. Effect: AEM did not follow the program requirements for reporting, which creates noncompliance with federal filing requirements. This may lead to inaccuracy with reporting the required items to Head Start and Senior Companion. Recommendation: We recommend AEM develops a more comprehensive system to ensure that all reporting requirements are properly met.

Corrective Action Plan

Section III: Federal Award Findings and Questioned Costs 2025-001 Filing of the SF-425 - Noncompliance Management Response: We have implemented a centralized calendar that tracks all reports due under our contracts, including submission deadlines. This tool is actively used to monitor compliance and ensure timely completion of all required reports. Additionally, we are enhancing our internal processes by cross-training staff to review and maintain the reporting calendar. This will provide redundancy, improve oversight, and reduce the risk of missed or delayed submissions. These measures are intended to ensure consistent compliance with contract requirements and address the concerns identified in the audit. Contact Person Responsible for Corrective Action: Lea Ringen, Chief Financial Officer, Anticipated Completed Date of Corrective Action: May 1, 2026.

Categories

Reporting

Other Findings in this Audit

  • 1215535 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $1.73M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $703,575
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $518,966
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $333,630
93.569 COMMUNITY SERVICES BLOCK GRANT $318,014
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $278,862
94.016 AMERICORPS SENIORS SENIOR COMPANION PROGRAM (SCP) 94.016 $278,205
17.259 WIOA YOUTH ACTIVITIES $160,947
10.558 CHILD AND ADULT CARE FOOD PROGRAM $109,161
14.879 MAINSTREAM VOUCHERS $107,215
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $90,454
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $58,588
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $32,988
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $15,672
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $12,475
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $-3,220
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $-39,976
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $-92,175
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $-95,095