EIN: 237204495
UEI: LCQMJJL3DP16
Audited by: Barnes, Dennig & Co, Ltd.
Oversight agency: 84 [Department of Education]
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Data as of September 1, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2025. 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 March 26, 2026 (160 days ago).
What is a management decision? →FAC accepted this audit on October 1, 2024 — management decision was due April 1, 2025.
The Center received an invoice for 2022 expenditures during the 2023 fiscal period. These expenses were not accrued for as of December 31, 2022. Cause: The independent contractor for which the Center utilized to perform services related to the Promise Neighborhoods did not timely reconcile financial records nor bill the Center timely. Effect: This resulted in reporting $220,695 of the Center's expenditures under the federal award from 2022 in the 2023 Schedule. Questioned Costs: None. Recommendation: We recommend that management establish a reconciliation process for all substantial grants to be completed within the first couple of months of the following year to identify potential differences and issues. This should include the inquiry of independent contractors and subrecipients as to unbilled services. Views of Responsible Officials: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: Pursuant to US GAAP, expenditures must be recorded in the period for which the expenses are incurred. Condition: The Center received an invoice for 2022 expenditures during the 2023 fiscal period. These expenses were not accrued for as of December 31, 2022. Cause: The independent contractor for which the Center utilized to perform services related to the Promise Neighborhoods did not timely reconcile financial records nor bill the Center timely. Effect: This resulted in reporting $220,695 of the Center's expenditures under the federal award from 2022 in the 2023 Schedule. Questioned Costs: None. Recommendation: We recommend that management establish a reconciliation process for all substantial grants to be completed within the first couple of months of the following year to identify potential differences and issues. This should include the inquiry of independent contractors and subrecipients as to unbilled services. Views of Responsible Officials: See attached corrective action plan.
SIGNIFICANT DEFICIENCY 2023-001 US DEPARTMENT OF EDUCATION. Promise Neighborhoods. 84.215N for the year ended December 31, 2023. The Center received an independent contractor invoice in 2023 for services performed in 2022. This resulted in the reporting of $220,695 of the Center's 2022 federal award expenditures in the 2023 Schedule. Recommendation: We recommend that management establish a reconciliation process for all substantial grants to be completed within the first couple of months of the following year to identify potential differences and issues. This should include the inquiry of independent contractors and subrecipients as to unbilled services. Action Taken: We concur with the recommendation. Effective fiscal year 2024, management has established a reconciliation process to track contractor and vendor billings. This will include the inquiry of independent contractors and subrecipients as to unbilled services at fiscal year-end. If the U.S. Department of Education has questions regarding this plan, please call James Taylor 317 808-2300.
FAC accepted this audit on September 24, 2023 — management decision was due March 24, 2024.
FAC accepted this audit on August 25, 2022 — management decision was due February 25, 2023.
The Organization used vendors (partner organizations) to assist with the disbursement of rental assistance. As part of that process, funds were advanced to the partner organizations and then later reconciled to actual rental assistance disbursements. Upon comparison of actual program expenditures to the general ledger detail, it was noted that the expenditures reported in the general ledger and the Schedule was overstated. Cause: While the Organization performed a reconciliation process, the reconciliation schedule that the Organization used was incomplete and contained errors. The Organization had onboarded and advanced funds at year-end to new partner Organizations, which complicated the reconciliation process. Effect: This resulted in overstatement of the Center's expenditures under the federal award of $531,008. Questioned costs: $531,008. Context: Total rental assistance provided during the year ended December 31, 2021 was $53,049,798. Recommendation: We recommend that management change its accounting process to treat advances to partner organizations as a prepaid expense in the general ledger. When partner organizations report their expenses monthly, the Organization should then record the actual expenditures and reduce the prepaid expense by the actual amount of reported expenditures.
Show full finding ▾Hide full finding ▴US DEPARTMENT OF THE TREASURY, City of Indianapolis - INDIANA HOUSING & COMMUNITY DEVELOPMENT AUTHORITY & CONSOLIDATED CITY OF INDIANAPOLIS & MARION COUNTY, IN, Emergency Rental Assistance Program 21.023, for the year ended December 31, 2021 Criteria: Under the terms of the grant agreement, the only allowable expenditures are rental assistance payments to eligible tenants in Marion County, Indiana. Condition: The Organization used vendors (partner organizations) to assist with the disbursement of rental assistance. As part of that process, funds were advanced to the partner organizations and then later reconciled to actual rental assistance disbursements. Upon comparison of actual program expenditures to the general ledger detail, it was noted that the expenditures reported in the general ledger and the Schedule was overstated. Cause: While the Organization performed a reconciliation process, the reconciliation schedule that the Organization used was incomplete and contained errors. The Organization had onboarded and advanced funds at year-end to new partner Organizations, which complicated the reconciliation process. Effect: This resulted in overstatement of the Center's expenditures under the federal award of $531,008. Questioned costs: $531,008. Context: Total rental assistance provided during the year ended December 31, 2021 was $53,049,798. Recommendation: We recommend that management change its accounting process to treat advances to partner organizations as a prepaid expense in the general ledger. When partner organizations report their expenses monthly, the Organization should then record the actual expenditures and reduce the prepaid expense by the actual amount of reported expenditures.
CORRECTIVE ACTION PLAN June 27, 2022 To: U.S. Department of Treasury The John H. Boner Community Center, Inc. d/b/a John Boner Neighborhood Centers and Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Greenwalt CPAs, Inc. 5342 West Vermont Street Indianapolis, IN 46224 Audit period: The findings from the year ended 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2021 -001 Emergency Rental Assistance Program 21.023 Grant expenditures were overstated at fiscal year-end. Recommendation: We recommend that management change its accounting process to treat advances to partner organizations as a prepaid expense in the general ledger. When partner organizations report their expenses monthly, the Organization should then record the actual expenditures and reduce the prepaid expenses by the actual amount of reported expenditures. Action Taken: We concur with the recommendation. Effective July 2022, management treated advances to partner organizations as a prepaid expense in the general ledger. On a monthly basis management will record the actual partner organization expenditures and reduce the prepaid expense based upon the partner organizations actual amount of monthly expenditures. If the U.S. Department of Treasury has questions regarding this plan, please call James Taylor 317 808-2300.
FAC accepted this audit on April 21, 2021 — management decision was due October 21, 2021.
The Organization used vendors (partner organizations) to assist with the disbursement of rental assistance. As part of that process, funds were advanced to the partner organizations and then later reconciled to actual rental assistance disbursements. During the comparison of the Organization's general ledger detail to partner organization costs, it was noted that two partner organizations did not expend the entire advancement provided by the Organization as part of this federal program. Cause: The federal program expenditures were not timely reconciled as of December 31, 2020 and compared to the detail transactions provided by partner organizations. Effect: This resulted in overstatement of the Center's expenditures under the federal award of $69,843. Questioned costs: $69,843. Context: Total rental assistance provided through partner organizations during the year ended December 31, 2020 was $28,883,600. Recommendation: We recommend that management reconcile and evaluate the grant program expenditures at the end of a fiscal period in addition to the grant period. Views of Responsible Officials: See attached corrective action plan.
Show full finding ▾Hide full finding ▴US DEPARTMENT OF THE TREASURY, City of Indianapolis - Department of Metropolitan Development, Coronavirus Relief Funds - Rental Assistance 21.019, for the year ended December 31, 2020 Criteria: Under the terms of the grant agreement, the only allowable expenditures are rental assistance payments to eligible tenants in Marion County, Indiana. Condition: The Organization used vendors (partner organizations) to assist with the disbursement of rental assistance. As part of that process, funds were advanced to the partner organizations and then later reconciled to actual rental assistance disbursements. During the comparison of the Organization's general ledger detail to partner organization costs, it was noted that two partner organizations did not expend the entire advancement provided by the Organization as part of this federal program. Cause: The federal program expenditures were not timely reconciled as of December 31, 2020 and compared to the detail transactions provided by partner organizations. Effect: This resulted in overstatement of the Center's expenditures under the federal award of $69,843. Questioned costs: $69,843. Context: Total rental assistance provided through partner organizations during the year ended December 31, 2020 was $28,883,600. Recommendation: We recommend that management reconcile and evaluate the grant program expenditures at the end of a fiscal period in addition to the grant period. Views of Responsible Officials: See attached corrective action plan.
CORRECTIVE ACTION PLAN June 30, 2021 To: U.S. Department of Treasury The John H. Boner Community Center, Inc. d/b/a John Sorter Neighborhood Centers and Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Greenwalt CPAs, Inc. 5342 West Vermont Street Indianapolis, IN 46224 Audit period: The findings from the year ended 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2020-001 Coronavirus Relief Funds - Rental Assistance 21.019 Reconciliation of grant expenditures at fiscal yearend. Recommendation: We recommend that management reconcile and evaluate the grant program expenditures at the end of a, fiscal period in addition to the grant period. Action Taken: We concur with the recommendation. Effective April 2021, management implemented procedures in which program expenditures are evaluated and reconciled on monthly basis. If the U.S. Department of Treasury has questions regarding this plan, please call James Taylor, 317 808- 2300.
FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
The Organization used vendors (partner organizations) to assist with the disbursement of rental assistance. As part of that process, funds were advanced to the partner organizations and then later reconciled to actual rental assistance disbursements. During the comparison of the Organization's general ledger detail to partner organization costs, it was noted that two partner organizations did not expend the entire advancement provided by the Organization as part of this federal program. Cause: The federal program expenditures were not timely reconciled as of December 31, 2020 and compared to the detail transactions provided by partner organizations. Effect: This resulted in overstatement of the Center's expenditures under the federal award of $69,843. Questioned costs: $69,843. Context: Total rental assistance provided through partner organizations during the year ended December 31, 2020 was $28,883,600. Recommendation: We recommend that management reconcile and evaluate the grant program expenditures at the end of a fiscal period in addition to the grant period. Views of Responsible Officials: See attached corrective action plan.
Show full finding ▾Hide full finding ▴US DEPARTMENT OF THE TREASURY, City of Indianapolis - Department of Metropolitan Development, Coronavirus Relief Funds - Rental Assistance 21.019, for the year ended December 31, 2020 Criteria: Under the terms of the grant agreement, the only allowable expenditures are rental assistance payments to eligible tenants in Marion County, Indiana. Condition: The Organization used vendors (partner organizations) to assist with the disbursement of rental assistance. As part of that process, funds were advanced to the partner organizations and then later reconciled to actual rental assistance disbursements. During the comparison of the Organization's general ledger detail to partner organization costs, it was noted that two partner organizations did not expend the entire advancement provided by the Organization as part of this federal program. Cause: The federal program expenditures were not timely reconciled as of December 31, 2020 and compared to the detail transactions provided by partner organizations. Effect: This resulted in overstatement of the Center's expenditures under the federal award of $69,843. Questioned costs: $69,843. Context: Total rental assistance provided through partner organizations during the year ended December 31, 2020 was $28,883,600. Recommendation: We recommend that management reconcile and evaluate the grant program expenditures at the end of a fiscal period in addition to the grant period. Views of Responsible Officials: See attached corrective action plan.
CORRECTIVE ACTION PLAN June 30, 2021 To: U.S. Department of Treasury The John H. Boner Community Center, Inc. d/b/a John Sorter Neighborhood Centers and Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Greenwalt CPAs, Inc. 5342 West Vermont Street Indianapolis, IN 46224 Audit period: The findings from the year ended 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2020-001 Coronavirus Relief Funds - Rental Assistance 21.019 Reconciliation of grant expenditures at fiscal yearend. Recommendation: We recommend that management reconcile and evaluate the grant program expenditures at the end of a, fiscal period in addition to the grant period. Action Taken: We concur with the recommendation. Effective April 2021, management implemented procedures in which program expenditures are evaluated and reconciled on monthly basis. If the U.S. Department of Treasury has questions regarding this plan, please call James Taylor, 317 808- 2300.
FAC accepted this audit on July 26, 2020 — management decision was due January 26, 2021.
FAC accepted this audit on May 6, 2020 — management decision was due November 6, 2020.
FAC accepted this audit on April 15, 2019 — management decision was due October 15, 2019.
FAC accepted this audit on July 2, 2019 — management decision was due January 2, 2020.
FAC accepted this audit on July 4, 2018 — management decision was due January 4, 2019.
FAC accepted this audit on April 4, 2018 — management decision was due October 4, 2018.
FAC accepted this audit on April 17, 2017 — management decision was due October 17, 2017.
FAC accepted this audit on August 13, 2017 — management decision was due February 13, 2018.
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