EIN: 042389659
UEI: ZUTNTMQW2FK1
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 1, 2021. 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 August 1, 2021 (1848 days ago).
What is a management decision? →Finding ? Eligibility: Incorrect benefit amount paid on behalf of eligible participant; Moving To Work Determination Program, Assistance Listing #14.881; June 30, 2020 Award Year; U.S. Department of Housing and Urban Development. Criteria or Specific Requirement: Recipient receiving benefits meets applicable requirements as noted in the contracts and is calculated correctly. Condition and Context: Of the forty recipients tested, one of the recipient?s total annual income used in determining eligible benefit excluded one of source income. This resulted in the recipient receiving additional benefit not entitled to. Questioned Costs: $585 of Known Questioned Costs. Cause: Oversight by in-take personnel completing the eligibility application form. Effect: Recipient?s subsidized rent portion was higher than it should have been. Identification as a Repeat Finding: Not a repeat finding. Recommendation: Management should request reimbursement for ineligible benefit paid to the recipient. Going forward, management should ensure that the appropriate policies and procedures are in place to ensure there are several different layers of review of recipient eligibility information before benefit payments are made. Views of Responsible Officials and Planned Corrective Actions: Management?s view and corrective action plan is included at the end of this report after the summary of prior year audit findings and status.
Show full finding ▾Hide full finding ▴Finding ? Eligibility: Incorrect benefit amount paid on behalf of eligible participant; Moving To Work Determination Program, Assistance Listing #14.881; June 30, 2020 Award Year; U.S. Department of Housing and Urban Development. Criteria or Specific Requirement: Recipient receiving benefits meets applicable requirements as noted in the contracts and is calculated correctly. Condition and Context: Of the forty recipients tested, one of the recipient?s total annual income used in determining eligible benefit excluded one of source income. This resulted in the recipient receiving additional benefit not entitled to. Questioned Costs: $585 of Known Questioned Costs. Cause: Oversight by in-take personnel completing the eligibility application form. Effect: Recipient?s subsidized rent portion was higher than it should have been. Identification as a Repeat Finding: Not a repeat finding. Recommendation: Management should request reimbursement for ineligible benefit paid to the recipient. Going forward, management should ensure that the appropriate policies and procedures are in place to ensure there are several different layers of review of recipient eligibility information before benefit payments are made. Views of Responsible Officials and Planned Corrective Actions: Management?s view and corrective action plan is included at the end of this report after the summary of prior year audit findings and status.
NEED CURRENT YEAR CAP
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
finding - Eligibility: Benefits paid to ineligible recipient; Low Income Home Energy Assistance, CFDA #93.568; June 30, 2019 Award Year; U.S. Department of Health and Human Services. Condition and Context: Of the forty recipients tested, one of the recipient annual income was greater than the income threshold established for a household of one.
Show full finding ▾Hide full finding ▴finding - Eligibility: Benefits paid to ineligible recipient; Low Income Home Energy Assistance, CFDA #93.568; June 30, 2019 Award Year; U.S. Department of Health and Human Services. Condition and Context: Of the forty recipients tested, one of the recipient annual income was greater than the income threshold established for a household of one.
Management agrees with the finding. Upon further review of the circumstances surrounding the discrepancy, it was revealed that the client?s monthly pension benefit value was entered into the system in error on the annual income input field instead of the monthly income input field. It is SMOC?s opinion that this was a one off human error incurred by the Fuel Assistance Generalist at the time of the client intake. The client has been contacted regarding their ineligibility status and the funds have been recouped by SMOC. The Controller met with the Fuel Program Director to discuss the current procedures and other methods that could be implemented to prevent a reoccurrence of an input error in the future. Clients apply for LIHEAP with Fuel Assistance Generalists who complete a review of the client?s income verification documents. If the client meets the income eligibility, the application is then processed by the Fuel Assistance Generalists on CSG?s software platform. Each application requires data input on 2 screens. Once both screens are completed, the software returns to the initial screen and a submit button must be clicked to complete the application. Effective immediately, the Program Director directed the Generalists to perform a secondary cross check of the data input to CSG?s software platform with specific attention to the monthly and annual fields against the client?s income verification documents prior to selecting the ?submit? button. We were already confident in our existing procedures and are confident that this additional step will prevent a future occurrence. The Program Director will also perform random reviews of the 6,000+ applications processed annually by the Fuel Assistance Generalists.
Finding - Period of Performance: Unallowable payroll costs charged under period of performance; Low Income Home Energy Assistance, CFDA #93.568; June 30, 2019 Award Year; U.S. Department of Health and Human Services. Condition and Context: Of the forty payroll transactions tested, payroll and payroll related expenses charged to the program included costs for two employees who were not associated with the program.
Show full finding ▾Hide full finding ▴Finding - Period of Performance: Unallowable payroll costs charged under period of performance; Low Income Home Energy Assistance, CFDA #93.568; June 30, 2019 Award Year; U.S. Department of Health and Human Services. Condition and Context: Of the forty payroll transactions tested, payroll and payroll related expenses charged to the program included costs for two employees who were not associated with the program.
Management agrees with the finding. CBIZ/MHM, in the course of their 2019 Single Audit review of South Middlesex Opportunity Council, Inc., found discrepancies with staff wage allocations to contract programs that were caused by a change in procedures and staff turnover. The Finance team met with the Sr. Director of Human Resources and put into place a new process effective immediately. All new hire requisitions and Personnel Action Forms (PAF) are submitted to the Human Resources Coordinator by a Program Manager. The HR Coordinator will add or update the employee?s pay profile in ADP, scan the requisition or PAF to the network, and forward the requisition or PAF to the Payroll Manager. The Payroll Manager will review the employee?s pay profile in ADP as a secondary check to ensure the accuracy of the data input into the employee?s pay profile by the HR Coordinator. At the end of each month, the Sr. Director of Human Resources will send a file to the Division Analysts containing the ADP wage allocations for all employees. The Division Analysts will then compare the wage allocation list against the monthly PAFs scanned to the network by the HR Coordinator. This comparison will serve as a third cross check to ensure wages are being accurately charged against the program(s) in which employees are working.
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