EIN: 222878487
UEI: ZLSDJ7E1TK19
Audited by: JMM & Associates, PC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 22, 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 January 22, 2027 (145 days from today).
What is a management decision? →WWHT’s draft schedule of expenditures of federal awards incorrectly omitted approximately $3 million in federal awards. Context: The Organization received significant new federal awards that were passed through to other entities. Cause: Lack of adequate controls over preparation of the SEFA. Effect: Lack of adequate controls over preparation of the schedule of expenditures of federal awards could result in errors in the major program selection for audit. Recommendation: We recommend the Organization improve internal controls over reporting to ensure it appropriately identifies all expenditures of federal awards for inclusion on the SEFA. Views of responsible officials: We agree with this finding. The proper recording of all grants passed through WWHT will be identified upon the signing of the grant agreement to ensure which party is responsible for reporting of Federal awards. The SEFA will be created after confirmation that all Federal grants have been recorded.
Show full finding ▾Hide full finding ▴Criteria: The auditee is responsible for preparing an accurate schedule of expenditures of federal awards (SEFA) in accordance with the Uniform Guidance. Condition: WWHT’s draft schedule of expenditures of federal awards incorrectly omitted approximately $3 million in federal awards. Context: The Organization received significant new federal awards that were passed through to other entities. Cause: Lack of adequate controls over preparation of the SEFA. Effect: Lack of adequate controls over preparation of the schedule of expenditures of federal awards could result in errors in the major program selection for audit. Recommendation: We recommend the Organization improve internal controls over reporting to ensure it appropriately identifies all expenditures of federal awards for inclusion on the SEFA. Views of responsible officials: We agree with this finding. The proper recording of all grants passed through WWHT will be identified upon the signing of the grant agreement to ensure which party is responsible for reporting of Federal awards. The SEFA will be created after confirmation that all Federal grants have been recorded.
Finding type: Significant deficiency. Federal award: 21.027 Coronavirus State and Local Fiscal Recovery Funds and 14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants. Passthrough organization: 21.027 (Vermont Agency of Commerce and Community Development, Town of Windsor, and Vermont Housing & Conservation Board); 14.251 (Vermont Housing & Conservation Board). Condition: Organization's draft schedule of expendiures of federal awards was missing certain awards. Management concurrence: Management concurs with this finding. Corrective action plan: The proper recording of all grants passed through WWHT will be identified upon the signing of the grant agreement to ensure which party is responsible for reporting of Federal funds. The SEFA will be created after confirmation that all Federal grants have been recorded. Name of contact person: Sandy Garland, Finance Director. Projected completion date: December 31, 2026.
FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on September 9, 2024 — management decision was due March 9, 2025.
FAC accepted this audit on June 5, 2023 — management decision was due December 5, 2023.
FAC accepted this audit on May 3, 2022 — management decision was due November 3, 2022.
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
FAC accepted this audit on October 6, 2020 — management decision was due April 6, 2021.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on July 17, 2017 — management decision was due January 17, 2018.
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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