EIN: 042397449
UEI: TMEYDU76LKK7
Audited by: Grassi & Co., CPAs, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 28, 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 November 28, 2026 (86 days from today).
What is a management decision? →FAC accepted this audit on May 6, 2025 — management decision was due November 6, 2025.
FAC accepted this audit on August 12, 2024 — management decision was due February 12, 2025.
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Criteria: Organizations operating the Low-Income Home Energy Assistance are required to maintain sufficient internal controls to ensure compliance with eligibility requirement. Context: A sample of 60 clients with total benefits of $72,222 were selected for testing for the year. The testing found two files with incorrect benefit payment amounts totaling $556. Effect: The assistance payments on behalf of the two clients noted above are not made in accordance with program regulations. Cause: Greater Lawrence Community Action Council, Inc.?s internal controls were not operating effectively to prevent or detect incorrect assistance payments made on behalf of the clients participating in the program. Auditor's Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. View of Responsible Officials and Planned Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.
Show full finding ▾Hide full finding ▴Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Criteria: Organizations operating the Low-Income Home Energy Assistance are required to maintain sufficient internal controls to ensure compliance with eligibility requirement. Context: A sample of 60 clients with total benefits of $72,222 were selected for testing for the year. The testing found two files with incorrect benefit payment amounts totaling $556. Effect: The assistance payments on behalf of the two clients noted above are not made in accordance with program regulations. Cause: Greater Lawrence Community Action Council, Inc.?s internal controls were not operating effectively to prevent or detect incorrect assistance payments made on behalf of the clients participating in the program. Auditor's Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. View of Responsible Officials and Planned Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.
Significant Deficiency 2022-001 Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
FAC accepted this audit on February 14, 2021 — management decision was due August 14, 2021.
FAC accepted this audit on February 24, 2020 — management decision was due August 24, 2020.
FAC accepted this audit on March 1, 2019 — management decision was due September 1, 2019.
FAC accepted this audit on March 5, 2018 — management decision was due September 5, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 6, 2017 — management decision was due September 6, 2017.
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.
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