EIN: 310718322
UEI: RRMNVKKLHLE3
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 24, 2023. 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 April 24, 2024 (853 days ago).
What is a management decision? →Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Hocking.Athens.Perry Community Action, Inc.'s audited financial statements for the year ended December 31, 2022 were due to the federal single audit clearinghouse by September 30, 2023. Hocking.Athens.Perry Community Action, Inc.'s December 31, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after September 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity’s year-end. Cause Fiscal staff were out on medical leave between December 31, 2022 and the audit due date. This caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal Awards. Effect A significant deficiency in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Hocking.Athens.Perry Community Action, Inc.'s implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan. Section III - Federal and State Award Findings and Questioned Costs Grant Funding Source Award Number Department of Agriculture – AL#10.565, 10.568 & 10.569 Department of Treasury – AL#21.023 & 21.026 Department of Health and Human Services – AL#93.558 & 93.569 Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Hocking.Athens.Perry Community Action, Inc.'s major federal programs. Questioned Costs: None
Show full finding ▾Hide full finding ▴Finding 2022-001: Late Filing of Audit Report Condition Under Uniform Guidance, Hocking.Athens.Perry Community Action, Inc.'s audited financial statements for the year ended December 31, 2022 were due to the federal single audit clearinghouse by September 30, 2023. Hocking.Athens.Perry Community Action, Inc.'s December 31, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after September 30, 2023. Criteria Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity’s year-end. Cause Fiscal staff were out on medical leave between December 31, 2022 and the audit due date. This caused a delay in reconciling accounts, providing audit documentation and preparing the consolidated financial statements, which include the Schedule of Expenditures of Federal Awards. Effect A significant deficiency in internal control over financial reporting exists due to failure to completely reconcile and adjust accounts and provide financial statements in a timely manner in order to meet audit submission deadlines. Recommendation We recommend Hocking.Athens.Perry Community Action, Inc.'s implement procedures to ensure timely completion of the annual audit. View of Responsible Officials Management agrees with the finding and has developed and begun implementation of a corrective action plan. Section III - Federal and State Award Findings and Questioned Costs Grant Funding Source Award Number Department of Agriculture – AL#10.565, 10.568 & 10.569 Department of Treasury – AL#21.023 & 21.026 Department of Health and Human Services – AL#93.558 & 93.569 Audit finding 2022-001 represents a significant deficiency in internal control over compliance for Hocking.Athens.Perry Community Action, Inc.'s major federal programs. Questioned Costs: None
Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that was ultimately resolved, but took time to research and also contributed to the late submission. All items within the audit were accurate. HAPCAP now has multiple staff that have been involved in the process of building audit reports. This will allow for timely audit completion for all future audits. We will also work with our audit firm to begin the work of the audit earlier in the calendar year for the 2023 audit. Contact Person Responsible for Corrective Action: Kelly Hatas, Executive Director Anticipated Completion Date: 10/24/2023 Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that was ultimately resolved, but took time to research and also contributed to the late submission. All items within the audit were accurate. Finding 2022-001: Late Filing of Audit Report Management’s Response The key fiscal point of contact for HAPCAP was on medical leave for a significant portion of time during the work of the audit. This led to delays in the compilation of required reports. Additionally, near the submission deadline, there was a discrepancy in the financials that was ultimately resolved, but took time to research and also contributed to the late submission. All items within the audit were accurate. HAPCAP now has multiple staff that have been involved in the process of building audit reports. This will allow for timely audit completion for all future audits. We will also work with our audit firm to begin the work of the audit earlier in the calendar year for the 2023 audit. Contact Person Responsible for Corrective Action: Kelly Hatas, Executive Director Anticipated Completion Date: 10/24/2023
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