EIN: 020464932
UEI: K76NXGVN1XX3
Audit also covers EIN: 020360640 · unlinked EINs have no separate FAC filing
Audited by: BDMP Assurance, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (25 days from today).
What is a management decision? →Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services. Program Name: Maternal, Infant and Early Childhood Home Visiting Grant. AL: 93.870. Federal Award Year: Year Ended June 30, 2025 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted identified two issues of costs charged to the grant: - The Association used grant dollars to pay for car seats, gift cards, rent, and utilities for program participants. The costs are allowable under the grant; however, the client did not have a process in place to document the participants receiving the items purchased under the federal program or track gift cards purchased and distributed. Context: We sampled 11 expense transactions and noted 8 transactions that were not consistent with the Cost Principles. We understand this recommendation was provided to the Association in March 2025; therefore, the recommendation was not implemented for purchases occurring prior to March 2025. Questioned Costs: None noted. Cause and Effect: The Association did not have adequate controls in place to ensure costs charged to the award were supported by accurate and sufficient documentation. Identification as a Repeat Finding, if Applicable: Yes, 2024-002 Recommendation: We recommend the client implement a formal process to document purchases made on behalf of participants and the delivery of the goods to the participants and formal tracking of gift cards. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services. Program Name: Maternal, Infant and Early Childhood Home Visiting Grant. AL: 93.870. Federal Award Year: Year Ended June 30, 2025 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted identified two issues of costs charged to the grant: - The Association used grant dollars to pay for car seats, gift cards, rent, and utilities for program participants. The costs are allowable under the grant; however, the client did not have a process in place to document the participants receiving the items purchased under the federal program or track gift cards purchased and distributed. Context: We sampled 11 expense transactions and noted 8 transactions that were not consistent with the Cost Principles. We understand this recommendation was provided to the Association in March 2025; therefore, the recommendation was not implemented for purchases occurring prior to March 2025. Questioned Costs: None noted. Cause and Effect: The Association did not have adequate controls in place to ensure costs charged to the award were supported by accurate and sufficient documentation. Identification as a Repeat Finding, if Applicable: Yes, 2024-002 Recommendation: We recommend the client implement a formal process to document purchases made on behalf of participants and the delivery of the goods to the participants and formal tracking of gift cards. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Finding 2025-002 Corrective Action Plan Accounting management will reeducate the Senior Management Team so that all departments are aware of this repeat partial finding and the steps to prevent its recurrence. The Accounting management will work in conjunction with the Program Manager’s to ensure compliance with the signed receipts. A document was created to track purchases and implemented in March 2025. When a client is a recipient of goods or services (i.e.: car seats, gift cards, rent, utilities, etc.) that fall under grant funding, the form will be completed, signed, and uploaded to Matrix and/or QuickBase for tracking purposes. The Accounting team will monitor gift cards purchased for client use monthly to ensure that signed receipts reconcile to the number of gift cards still on hand. Senior Management Team will be kept apprised monthly regarding tracking and missed receipts. Responsible Party: Judy Arellano Director of Accounting 603-352-2253 Anticipated Completion Date: 4/30/2026
2024-002
FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Maternal, Infant and Early Childhood Home Visiting Grant AL: 93.870 Federal Award Year: Year Ended June 30, 2024 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted identified two issues of costs charged to the grant: -The Association had submitted for and received of an indirect cost expenditure which had been calculated in error. Management had posted a journal entry to the grant for $84 of office supplies expense, however, there was no expense for that amount and the journal entry should have been less than one dollar. -The Association used grant dollars to pay for car seats for program participants. The costs are allowable under the grant, however, the client did not have a process in place to document the participants receiving the items purchased under the federal program. Context: We sampled 8 expense transactions and noted 2 transactions that were not consist with the Cost Principles. Questioned Costs: $322 Cause and Effect: The Association did not have adequate controls in place to ensure costs charged to the award were supported by accurate and sufficient documentation. Identification as a Repeat Finding, if Applicable: Yes, 2023-002 Recommendation: We recommend the Association improve the review performed over monthly allocation journal entries to timely verify the proper amounts are being allocated to federal grants. Additionally, we recommend the client implement a formal process to document purchases made on behalf of participants and the delivery of the goods to the participants. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Maternal, Infant and Early Childhood Home Visiting Grant AL: 93.870 Federal Award Year: Year Ended June 30, 2024 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted identified two issues of costs charged to the grant: -The Association had submitted for and received of an indirect cost expenditure which had been calculated in error. Management had posted a journal entry to the grant for $84 of office supplies expense, however, there was no expense for that amount and the journal entry should have been less than one dollar. -The Association used grant dollars to pay for car seats for program participants. The costs are allowable under the grant, however, the client did not have a process in place to document the participants receiving the items purchased under the federal program. Context: We sampled 8 expense transactions and noted 2 transactions that were not consist with the Cost Principles. Questioned Costs: $322 Cause and Effect: The Association did not have adequate controls in place to ensure costs charged to the award were supported by accurate and sufficient documentation. Identification as a Repeat Finding, if Applicable: Yes, 2023-002 Recommendation: We recommend the Association improve the review performed over monthly allocation journal entries to timely verify the proper amounts are being allocated to federal grants. Additionally, we recommend the client implement a formal process to document purchases made on behalf of participants and the delivery of the goods to the participants. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Director of Finance and Community Based Programs Billing Specialist to ensure all expenditures being charged to a grant are allowable based on Federal Cost Principles. A document was created and will be used when a client is a recipient of goods or services that fall under grant funding. The form will be completed, signed, and uploaded to Matrix and/or QuickBase for tracking purposes. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/30/25
2023-002
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Assistant to ensure all expenditures being charged to grant are allowable based on Federal Cost Principles. Allowance for bad debt will be eliminated for programs that receive grant funding. Procedures will be revised as necessary and documented and staff will be trained on the new procedures. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/30/24
Information on the Federal Program: Federal Agency: U.S. Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL: 20.509; Federal Award Identification Number: 04-96-96-964010-2916-072-500575 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: In response to finding 2022-001, the Association reviewed SAM for vendors when they reached the covered threshold. During our audit, we noted the Association only reviewed the SAM for vendors when they reached the covered threshold rather than when they started being paid under the grant. The Association is at risk of paying a vendor that has been suspended or debarred because the check is not performed until they reach a specific threshold. Context: Based on our testing, we noted that of the 6 vendors selected for tested, while they were checked against the SAM listing, this review was not performed until after the reached the covered threshold of $25,000. Questioned Costs: None. Cause and Effect: The Association was unaware of the risk associated with the payments to vendors leading up to the $25,000 threshold. The Association could identify a vendor that has been suspended or debarred from a federal program after they have already reached the $25,000 and been paid under through the specific grant. The Association could also miss a vendor due to human error when reviewing the payments to vendors on a quarterly basis vendors are only checked once they have been identified through the manual process of reviewing for payments to vendors over $25,000. Identification as a Repeat Finding, if Applicable: Yes, 2022-001. Recommendation: We recommend the Association implement a process to compare all vendors paid under federal grants to the SAM at least annually. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Federal Agency: U.S. Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL: 20.509; Federal Award Identification Number: 04-96-96-964010-2916-072-500575 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: In response to finding 2022-001, the Association reviewed SAM for vendors when they reached the covered threshold. During our audit, we noted the Association only reviewed the SAM for vendors when they reached the covered threshold rather than when they started being paid under the grant. The Association is at risk of paying a vendor that has been suspended or debarred because the check is not performed until they reach a specific threshold. Context: Based on our testing, we noted that of the 6 vendors selected for tested, while they were checked against the SAM listing, this review was not performed until after the reached the covered threshold of $25,000. Questioned Costs: None. Cause and Effect: The Association was unaware of the risk associated with the payments to vendors leading up to the $25,000 threshold. The Association could identify a vendor that has been suspended or debarred from a federal program after they have already reached the $25,000 and been paid under through the specific grant. The Association could also miss a vendor due to human error when reviewing the payments to vendors on a quarterly basis vendors are only checked once they have been identified through the manual process of reviewing for payments to vendors over $25,000. Identification as a Repeat Finding, if Applicable: Yes, 2022-001. Recommendation: We recommend the Association implement a process to compare all vendors paid under federal grants to the SAM at least annually. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Accountant to ensure all vendors are added to Provider Trust regardless of dollar amount or program being charged. Prior year finding procedure was to review quarterly all vendors that reached the threshold of $25,000 would be added to Provider Trust for monitoring. The revised process will include all active vendors will be added to Provider Trust. Procedures will be revised as necessary and documented. Staff will be trained on new procedure. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/15/24
2022-001
Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Grant/Staff Accountant and/or Senior Accountant to ensure that monthly Meals on Wheels spreadsheet totals reconcile with the meals within the Serv Tracker reporting. Procedures will be revised as necessary and documented. Staff will be trained on new procedure. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/15/24
2022-002
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Finding Number: 2022-001 Information on the Federal Program: Federal Agency: U.S. Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Programs AL: 20.509; Federal Award Identification Number: 04-96-96-964010-2916-072-500575 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted the Association did not review the SAM for vendors meeting the covered transaction threshold. Context: Based on our testing, we noted that none of the 4 vendors selected in our testing that were charged to the grant were included in the SAM listing. Although we did note the Association has a process to review employees upon hire and on a monthly basis to the SAM.gov listing, this review does not occur for vendors. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to verify vendors against the SAM. Since this process was not performed on vendors, there was a risk that vendors who may be included on the SAM were included in this federal program. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to compare all vendors meeting the $25,000 threshold funded by any federal program to the SAM at least annually and when a new vendor is entered into the accounting system. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴Finding Number: 2022-001 Information on the Federal Program: Federal Agency: U.S. Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Programs AL: 20.509; Federal Award Identification Number: 04-96-96-964010-2916-072-500575 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted the Association did not review the SAM for vendors meeting the covered transaction threshold. Context: Based on our testing, we noted that none of the 4 vendors selected in our testing that were charged to the grant were included in the SAM listing. Although we did note the Association has a process to review employees upon hire and on a monthly basis to the SAM.gov listing, this review does not occur for vendors. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to verify vendors against the SAM. Since this process was not performed on vendors, there was a risk that vendors who may be included on the SAM were included in this federal program. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to compare all vendors meeting the $25,000 threshold funded by any federal program to the SAM at least annually and when a new vendor is entered into the accounting system. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
The Accounting Manger will review and revise current processes to ensure documented review of vendors and employees against Provider Trust prior to expending against federal awards. Updated procedures will be documented, and accounting staff will be trained on the new procedures.
Finding Number: 2022-002 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire?s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. Context: Based on our testing, we noted on reports selected for testing (three months reimbursement requests, one quarter and one semiannual reports), there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. For the semi-annual report that was filed with the State for the period of January through June 2022, the Association reported a total of 33,358 meals delivered, however, the internal records indicated that a total of 34,203 meals were delivered, leaving a total of 845 meals unreimbursed to the Association. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴Finding Number: 2022-002 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire?s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. Context: Based on our testing, we noted on reports selected for testing (three months reimbursement requests, one quarter and one semiannual reports), there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. For the semi-annual report that was filed with the State for the period of January through June 2022, the Association reported a total of 33,358 meals delivered, however, the internal records indicated that a total of 34,203 meals were delivered, leaving a total of 845 meals unreimbursed to the Association. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
The Accounting Manager will work in conjunction with the Junior Staff Accountant and/or Grant Assistant to ensure monthly, quarterly, and semi-annual reconciliations have appropriate supporting documentation to reconcile to internal statistics and the reports include evidence of a preparer and reviewer. Procedures will be revised as necessary and documented.
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
Finding Number: 2020-001 Information on the Federal Program: Federal Agency: U.S. Department of Transportation CFDA: 20.509; Grant No. 04-96-96-964010-2916-072-500575; Grant period ? July 1, 2019 through June 30, 2021 Program Name: Formula Grants for Rural Areas and Tribal Transit Programs Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted the Association did not review the SAM for vendors meeting the covered transaction threshold. Context: Based on our testing, we noted that none of the 13 vendors selected in our testing that were charged to the grant were included in the SAM listing. Although we did note the Association has a process to review employees upon hire and on a monthly basis to the SAM.gov listing, this review does not occur for vendors. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to verify vendors against the SAM. Since this process was not performed on vendors, there was a risk that vendors who may be included on the SAM were included in this federal program. Recommendation: We recommend the Association implement a process to compare all vendors meeting the $25,000 threshold funded by any federal program to the SAM at least annually and when a new vendor is entered into the accounting system. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 34. Responsible party: Dawn Michelizzi, Chief Financial Officer, (603) 352-2253 Ext 4153
Show full finding ▾Hide full finding ▴Finding Number: 2020-001 Information on the Federal Program: Federal Agency: U.S. Department of Transportation CFDA: 20.509; Grant No. 04-96-96-964010-2916-072-500575; Grant period ? July 1, 2019 through June 30, 2021 Program Name: Formula Grants for Rural Areas and Tribal Transit Programs Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted the Association did not review the SAM for vendors meeting the covered transaction threshold. Context: Based on our testing, we noted that none of the 13 vendors selected in our testing that were charged to the grant were included in the SAM listing. Although we did note the Association has a process to review employees upon hire and on a monthly basis to the SAM.gov listing, this review does not occur for vendors. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to verify vendors against the SAM. Since this process was not performed on vendors, there was a risk that vendors who may be included on the SAM were included in this federal program. Recommendation: We recommend the Association implement a process to compare all vendors meeting the $25,000 threshold funded by any federal program to the SAM at least annually and when a new vendor is entered into the accounting system. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 34. Responsible party: Dawn Michelizzi, Chief Financial Officer, (603) 352-2253 Ext 4153
Home Healthcare, Hospice and Community Services, Inc. respectfully submits the following corrective action plan for the findings associated with the audit for fiscal year ended June 30, 2020. It is currently the policy of HCS to check both the OIG and SAM Exclusion List prior to onboarding employees and volunteers; moving forward, we will add vendors and contractors to this process. We are currently implementing the use of a third-party platform to complete all OIG and SAM Exclusion List reviews; this platform al so provides audit ready documentation in real time for current and past employees, volunteers, and vendors.
FAC accepted this audit on March 22, 2020 — management decision was due September 22, 2020.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-004
FAC accepted this audit on February 25, 2018 — management decision was due August 25, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 2, 2017 — management decision was due September 2, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Maine →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
