EIN: 042761871
UEI: F587EP26EME5
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 11, 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 11, 2026 (83 days from today).
What is a management decision? →2025-02 Monitoring of Subrecipient (Material Weakness) ALN: 17.235 Federal Agency: U.S. Department of Health and Human Services Statement of Condition: During testing of subrecipient monitoring for the Senior Community Service Employment Program (ALN #17.235), it was noted that controls for subrecipient monitoring were not followed per the subaward agreement. Criteria: Organizations are required to maintain proper monitoring controls for all sub recipients receiving grant funding. In addition, there must be periodic reviews to ensure subrecipients are following grant guidelines and costs align with allowable expenditures. Cause: There was significant turnover within the accounting department of the Organization subsequent to year-end, and prior to the start of the audit. Therefore, sub-awardee monitoring procedures put in place were not followed. Effect: Because the Organization could not provide adequate monitoring for the sub recipient, a duplicate payment was made subsequent to year-end to the sub-awardee. Recommendation: We recommend that the Organization strengthen its monitoring of controls implemented to ensure that adequate support is maintained for all sub recipients receiving federal grants. The Organization should also consider enhancing its accounting policies and procedures manual so that in the event of staff turnover, new employees can understand and follow those policies and procedures. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding. The Organization's corrective action plan is included at the end of this report.
Corrective Action Plan Condition: Subrecipient monitoring procedures for ALN 17.235 were not followed, resulting in a duplicate payment and inadequate oversight. Cause: Significant turnover in accounting staff and lack of continuity in subrecipient monitoring controls. Effect: Duplicate payment was made and required federal monitoring controls were not followed. Corrective Actions Taken or to be Taken: Conduct a complete file review of the subrecipient, including all invoices, monitoring records, and communications. Recovered the duplicate payment and coordinated resolution with the sub award agency. Prepare a formal Subrecipient Close-Out Certification documenting deliverables and financial reconciliation. Timeline for Completion: All subrecipient corrective actions will be completed before complete liquidation of the Organization. Responsible Party: Liquidation Board Officer / Grant Close-Out Administrator
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 14, 2022. 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 May 14, 2023, which was (1194 days ago).
What is a management decision? →Information on the Federal Program: Assistance Listing 17.235-Senior Community Service Employment Program, U.S. Department of Labor. Award Numbers: AD35221X70 and AD35221X71. Pass-Through Entity: Commonwealth of Massachusetts Office of Elder Affairs; Contract Number: SCSEP00002016OPERATI. Compliance Requirement: Allowable Costs. Criteria: In order to be allowable under CFR Part, 200, subpart E, a cost must be necessary and reasonable for the performance of the federal award. Additionally, costs must be adequately documented. Condition: 9 disbursements selected did not have a supporting invoice on file. Cause: Accounting staff did not appropriately file the invoices. Effect or Potential Effect: 9 of 25 disbursements selected for testing did not have a supporting invoice. The potential effect is that additional costs may not be supported by an invoice. Questioned Costs: $14,596. Context: A sample of 25 disbursements totaling $36,540 was selected for audit from a population totaling $154,980. The test found that 9 disbursements were not in compliance with questioned costs totaling $14,596. Recommendation: The Organization should review and implement procedures to properly maintain invoices and to adequately document costs. Responsible Official?s Response and Corrective Action Planned: The Organization?s Finance Department has implemented scanning invoices to an accounts payable directory on the Organization?s network. Planned implementation Date of Correction Action: Fiscal year 2022 Person Responsible for Corrective Action: Controller
Information on the Federal Program: Assistance Listing 17.235-Senior Community Service Employment Program, U.S. Department of Labor. Award Numbers: AD35221X70 and AD35221X71. Pass-Through Entity: Commonwealth of Massachusetts Office of Elder Affairs; Contract Number: SCSEP00002016OPERATI. Compliance Requirements: Allowable Costs. Responsible Official?s Response and Corrective Action Planned: The Organization?s Finance Department has implemented scanning invoices to an accounts payable directory on the Organization?s network. Planned implementation Date of Correction Action: Fiscal year 2022 Person Responsible for Corrective Action: Controller
Information on the Federal Program: Assistance Listing 17.235-Senior Community Service Employment Program, U.S. Department of Labor. Award Numbers: AD35221X70 and AD35221X71. Pass-Through Entity: Commonwealth of Massachusetts Office of Elder Affairs; Contract Number: SCSEP00002016OPERATI. Compliance Requirement: Allowable Costs. Criteria: In order to be allowable under CFR Part, 200, subpart E, a cost must be necessary and reasonable for the performance of the federal award. Additionally, costs must be adequately documented. Condition: 7 timesheets selecting for testing did not have evidence of supervisor approval. Cause: The Covid-19 pandemic resulted in employees working remotely. In lieu of signing timesheets, supervisors emailed timesheets to the payroll department. The email transmittals were not available for inspection. Effect or Potential Effect: 7 of 25 payroll disbursements tested did not have evidence of supervisor approval. Questioned Costs: N/A Context: A sample of 25 payroll disbursements totaling $11,794 was selected for audit from a population totaling $3,718,965. The test found that 7 disbursements did not have supervisor approval. Recommendation: We recommend that the supervisors approve all timesheets. Responsible Official?s Response and Corrective Action Planned: The timesheet issue was due to the Covid-19 Pandemic. This issue has resolved in Fiscal Year 2022, since host agencies have reopened. Planned implementation Date of Correction Action: Fiscal Year 2022 Person Responsible for Corrective Action: Controller
Information on the Federal Program: Assistance Listing 17.235-Senior Community Service Employment Program, U.S. Department of Labor. Award Numbers: AD35221X70 and AD35221X71. Pass-Through Entity: Commonwealth of Massachusetts Office of Elder Affairs; Contract Number: SCSEP00002016OPERATI. Compliance Requirements: Allowable Costs. Responsible Official?s Response and Corrective Action Planned: The timesheet sheet issue was due to the Covid-19 Pandemic. This issue has resolved in 2022, since host agencies have reopened. Planned implementation Date of Correction Action: Fiscal Year 2022 Person Responsible for Corrective Action: Controller
Information on the Federal Program: Assistance Listing 17.235-Senior Community Service Employment Program, U.S. Department of Labor. Award Numbers: AD35221X70 and AD35221X71. Pass-Through Entity: Commonwealth of Massachusetts Office of Elder Affairs; Contract Number: SCSEP00002016OPERATI. Compliance Requirements: Matching, Level of Effort, Earmarking. Criteria: Program requirements state that the grantee must contribute matching, in cash or in-kind, of not less than 10% of the total cost of the project. Additionally, costs must be adequately documented. Condition: The entity meets the match through in-kind salaries which are supported by timesheets. 9 items selected did not have hours that agreed to the salary detail schedule; 9 items selected did not have a supervisor rate that agreed to the supervisor contribution form; 3 items selected did not have a supporting timesheet available for inspection. Cause: COVID-19 restrictions resulted in program staff working remotely. Program staff did not appropriately maintain the in-kind salary schedules. Also, program staff did not maintain timesheets and supporting approvals on file. Effect or Potential Effect: In-kind (matching) documents were not properly maintained on file. The absence of accurate record keeping increases the likelihood that that the Organization will not be in compliance with the matching requirement. Questioned Costs: N/A Context: A sample of 25 in-kind salary transactions totaling $23,760 was selected for audit from a population totaling $417,560. The test found that hours for 9 transactions selected were not supported by a timesheet, 9 transactions selected did not have a supervisor rate that agreed to supporting records, and 3 of the transactions selected did not have a supporting timesheet available for inspection. Recommendation: The Organization should review and implement procedures to accurately maintain the in-kind salary schedule. These procedures should include policies to address retention of timesheets as well as the review of payroll rates. Responsible Official?s Response and Corrective Action Planned: Staff turnover during 2021 contributed to this and management will reevaluate the reporting process. Planned implementation Date of Correction Action: Fiscal Year 2022 Person Responsible for Corrective Action: Controller
Information on the Federal Program: Assistance Listing 17.235-Senior Community Service Employment Program, U.S. Department of Labor. Award Numbers: AD35221X70 and AD35221X71. Pass-Through Entity: Commonwealth of Massachusetts Office of Elder Affairs; Contract Number: SCSEP00002016OPERATI. Compliance Requirements: Matching, Level of Effort, Earmarking. Responsible Official?s Response and Corrective Action Planned: Staff turnover during 2021 contributed to this and management will reevaluate the reporting process. Planned implementation Date of Correction Action: Fiscal Year 2022 Person Responsible for Corrective Action: Controller
Information on the Federal Program: Assistance Listing 17.235-Senior Community Service Employment Program, U.S. Department of Labor. Award Numbers: AD35221X70 and AD35221X71. Pass-Through Entity: Commonwealth of Massachusetts Office of Elder Affairs; Contract Number: SCSEP00002016OPERATI. Compliance Requirement: Reporting Criteria: Program requirements state that the grantee must submit Employment and Training Administration (ETA) ? 9130 and quarterly narrative reports (QNR) within 45 days after the quarter end. Condition: 1 ETA ? 9130 was not filed timely. In addition, 1 QNR report was not filed timely. Cause: Due to a change in personnel and the impact of COVID-19, program staff did not appropriately submit required reports in a timely manner. Effect or Potential Effect: Reports were untimely reported. The potential effect is that future reports may not be timely filed. Questioned Costs: N/A Context: For the year ended June 30, 2021, 4 ETA- 9130s were selected for testing. 1 of the 4 reports tested was not filed timely. In addition, 2 of the 4 QNRs were selected for testing. 1 of 2 reports tested was not filed timely. Recommendation: The Organization should review and implement procedures to timely submit required reports. Responsible Official?s Response and Corrective Action Planned: Staff turnover during 2021 contributed to this and management will reevaluate the reporting process. Planned implementation Date of Correction Action: Fiscal Year 2022 Person Responsible for Corrective Action: Controller
Information on the Federal Program: Assistance Listing 17.235-Senior Community Service Employment Program, U.S. Department of Labor. Award Numbers: AD35221X70 and AD35221X71. Pass-Through Entity: Commonwealth of Massachusetts Office of Elder Affairs; Contract Number: SCSEP00002016OPERATI. Compliance Requirement: Reporting Responsible Official?s Response and Corrective Action Planned: Staff turnover during 2021 contributed to this and management will reevaluate the reporting process. Planned implementation date of correction action: Fiscal Year 2022 Person Responsible for Corrective Action: Controller
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 9, 2019. 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 January 9, 2020, which was (2415 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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