FAC Explorer

Finding 522255 (2024-003)

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Requirement
ABCFHLM
Questioned Costs
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Year
2024
Accepted
2025-02-06
Audit: 341522
Organization: The Open Door/cape Ann Food Pantry, Inc. (MA)
Auditor: Johnson O'Connor Feron & Carucci LLP

AI Summary

  • Core Issue: Reports were not submitted on time, violating HUD grant agreement requirements.
  • Impacted Requirements: The Organization must submit performance and financial reports within 30 days after each reporting period.
  • Recommended Follow-Up: Update procedures to ensure timely submission of federal reports and complete policy revisions by the end of fiscal year 2025.

Finding Text

Item # 2024-003 Reporting (Compliance Finding) Criteria: Per the grant agreement with the Department of Housing and Urban Development (HUD) the Organization must submit semi-annual performance and financial reports within 30 days of the reporting period end. Condition: Management did not submit the reports within the time period specified. Cause: Management was unaware of the thirty day deadline submit the required reports. Effect: The Organization is not in compliance with the federal award reporting requirements. Recommendation: The Organization should update its procedures to submit federal reports within the time period specified in the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management has been making updates to its policies and procedures throughout fiscal year 2025 to be in full compliance with federal award agreements and the Uniform Guidance. This exercise is anticipated to be complete by the end of fiscal year 2025.

Corrective Action Plan

Item # 2024-003 Reporting (Compliance Finding) Criteria: Per the grant agreement with the Department of Housing and Urban Development (HUD) the Organization must submit semi-annual performance and financial reports within 30 days of the reporting period end. Condition: Management did not submit the reports within the time period specified. Cause: Management was unaware of the thirty day deadline submit the required reports. Effect: The Organization is not in compliance with the federal award reporting requirements. Recommendation: The Organization should update its procedures to submit federal reports within the time period specified in the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management has been making updates to its policies and procedures throughout fiscal year 2025 to be in full compliance with federal award agreements and the Uniform Guidance. This exercise is anticipated to be complete by the end of fiscal year 2025.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 522253 2024-001
    Significant Deficiency
  • 522254 2024-002
    Significant Deficiency
  • 1098695 2024-001
    Significant Deficiency
  • 1098696 2024-002
    Significant Deficiency
  • 1098697 2024-003
    -

Programs in Audit

ALN Program Name Expenditures
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $786,892
10.569 Emergency Food Assistance Program (food Commodities) $558,345
14.218 Community Development Block Grants/entitlement Grants $275,000
10.558 Child and Adult Care Food Program $138,823
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,000
10.551 Supplemental Nutrition Assistance Program $56,415
10.559 Summer Food Service Program for Children $15,790