FAC Explorer

Finding 613240 (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.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 36769 2022-001
    Significant Deficiency
  • 36770 2022-002
    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
  • 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