FAC Explorer

Finding 36770 (2022-002)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-02-12
Audit: 30708
Organization: Community Action Pioneer Valley, Inc. and Subsidiaries (MA)
Auditor: Whittlesey PC

AI Summary

  • Core Issue: Subrecipient award agreements are missing key regulatory requirements and citations.
  • Impacted Requirements: Compliance with 2 CFR Section 200.331 and Section 570.503 is not being met.
  • Recommended Follow-up: Centralize and strengthen subrecipient management documents to ensure clarity and compliance.

Finding Text

Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.

Corrective Action Plan

Recommendation: The Organization should strengthen and organize the policies and procedures for administering the CoC program and work with the Department of Housing and Urban Development to draft a Subrecipient Manual that includes all regulatory requirements and citations. View of Responsible Officials: Responsible officials agree with the recommendation and will organize all policies and procedures and work with the Department of Housing and Urban Development to draft a Subrecipient Manual.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 36769 2022-001
    Significant Deficiency
  • 36771 2022-001
    Significant Deficiency
  • 36772 2022-002
    Significant Deficiency
  • 36773 2022-001
    Significant Deficiency
  • 36774 2022-002
    Significant Deficiency
  • 36775 2022-001
    Significant Deficiency
  • 36776 2022-002
    Significant Deficiency
  • 36777 2022-001
    Significant Deficiency
  • 36778 2022-002
    Significant Deficiency
  • 36779 2022-001
    Significant Deficiency
  • 36780 2022-002
    Significant Deficiency
  • 36781 2022-001
    Significant Deficiency
  • 36782 2022-002
    Significant Deficiency
  • 36783 2022-001
    Significant Deficiency
  • 36784 2022-002
    Significant Deficiency
  • 36785 2022-001
    Significant Deficiency
  • 36786 2022-002
    Significant Deficiency
  • 36787 2022-001
    Significant Deficiency
  • 36788 2022-002
    Significant Deficiency
  • 36789 2022-001
    Significant Deficiency
  • 36790 2022-002
    Significant Deficiency
  • 36791 2022-001
    Significant Deficiency
  • 36792 2022-002
    Significant Deficiency
  • 36793 2022-001
    Significant Deficiency
  • 36794 2022-002
    Significant Deficiency
  • 36795 2022-001
    Significant Deficiency
  • 36796 2022-002
    Significant Deficiency
  • 36797 2022-001
    Significant Deficiency
  • 36798 2022-002
    Significant Deficiency
  • 36799 2022-001
    Significant Deficiency
  • 36800 2022-002
    Significant Deficiency
  • 36801 2022-001
    Significant Deficiency
  • 36802 2022-002
    Significant Deficiency
  • 36803 2022-001
    Significant Deficiency
  • 36804 2022-002
    Significant Deficiency
  • 36805 2022-001
    Significant Deficiency
  • 36806 2022-002
    Significant Deficiency
  • 36807 2022-001
    Significant Deficiency
  • 36808 2022-002
    Significant Deficiency
  • 613211 2022-001
    Significant Deficiency
  • 613212 2022-002
    Significant Deficiency
  • 613213 2022-001
    Significant Deficiency
  • 613214 2022-002
    Significant Deficiency
  • 613215 2022-001
    Significant Deficiency
  • 613216 2022-002
    Significant Deficiency
  • 613217 2022-001
    Significant Deficiency
  • 613218 2022-002
    Significant Deficiency
  • 613219 2022-001
    Significant Deficiency
  • 613220 2022-002
    Significant Deficiency
  • 613221 2022-001
    Significant Deficiency
  • 613222 2022-002
    Significant Deficiency
  • 613223 2022-001
    Significant Deficiency
  • 613224 2022-002
    Significant Deficiency
  • 613225 2022-001
    Significant Deficiency
  • 613226 2022-002
    Significant Deficiency
  • 613227 2022-001
    Significant Deficiency
  • 613228 2022-002
    Significant Deficiency
  • 613229 2022-001
    Significant Deficiency
  • 613230 2022-002
    Significant Deficiency
  • 613231 2022-001
    Significant Deficiency
  • 613232 2022-002
    Significant Deficiency
  • 613233 2022-001
    Significant Deficiency
  • 613234 2022-002
    Significant Deficiency
  • 613235 2022-001
    Significant Deficiency
  • 613236 2022-002
    Significant Deficiency
  • 613237 2022-001
    Significant Deficiency
  • 613238 2022-002
    Significant Deficiency
  • 613239 2022-001
    Significant Deficiency
  • 613240 2022-002
    Significant Deficiency
  • 613241 2022-001
    Significant Deficiency
  • 613242 2022-002
    Significant Deficiency
  • 613243 2022-001
    Significant Deficiency
  • 613244 2022-002
    Significant Deficiency
  • 613245 2022-001
    Significant Deficiency
  • 613246 2022-002
    Significant Deficiency
  • 613247 2022-001
    Significant Deficiency
  • 613248 2022-002
    Significant Deficiency
  • 613249 2022-001
    Significant Deficiency
  • 613250 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance - Cares Act $9.39M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.11M
93.568 Low-Income Home Energy Assistance $717,730
93.569 Community Services Block Grant $513,310
93.558 Temporary Assistance for Needy Families $508,487
17.259 Wia Youth Activities $356,759
81.042 Weatherization Assistance for Low-Income Persons $347,884
94.002 Retired and Senior Volunteer Program $280,626
93.600 Head Start $254,695
10.569 Emergency Food Assistance Program (food Commodities) $190,566
93.590 Community-Based Child Abuse Prevention Grants $101,529
14.267 Continuum of Care Program $88,202
93.575 Child Care and Development Block Grant $60,047
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $57,989
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $47,630
14.231 Emergency Solutions Grant Program $46,941
10.558 Child and Adult Care Food Program $41,653
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $9,704
93.276 Drug-Free Communities Support Program Grants $8,000
10.555 National School Lunch Program $1,791
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $956