EIN: 351329223
UEI: L8VLTCRHVLM1
Audited by: Haines, Isenbarger & Skiba, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 29, 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 June 29, 2026 (63 days ago).
What is a management decision? →FAC accepted this audit on September 20, 2024 — management decision was due March 20, 2025.
FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
Area IV Agency on Aging and Community Action Programs, Inc. did not submit the data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Area IV Agency on Aging and Community Action Programs, Inc. did not have procedures in place to adequately track its non-federal matching requirements (see finding 2021-002), which caused the delay in completion of the audit so management could determine the actual matching amounts to report. Effect: Area IV Agency on Aging and Community Action Programs, Inc. was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend Area IV Agency on Aging and Community Action Programs, Inc. implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Aging Cluster Programs AL #93.044, 93.045, 93.053 Federal Grantor/Pass-Through Grantor Grant Number Grant Period Indiana Family and Social Services Administration 42915 03/20/2020 ? 09/30/2021 Indiana Family and Social Services Administration 38355 10/01/2019 ? 09/30/2021 Indiana Family and Social Services Administration 49630 10/01/2020 ? 09/30/2021 Indiana Family and Social Services Administration 59508 08/01/2021 ? 09/30/2023 Indiana Family and Social Services Administration 52445 12/01/2021 ? 12/31/2021 COVID-19 Emergency Solutions Grant AL #14.231 Federal Grantor/Pass-Through Grantor Grant Number Grant Period Indiana Housing and Community Development Authority ESHP-CV-020-0004 07/01/2020 ? 06/30/2022 Section 8 Housing Choice Vouchers AL #14.871 Federal Grantor/Pass-Through Grantor Grant Number Grant Period Indiana Housing and Community Development Authority HVC-0200-1 01/01/2021 ? 12/31/2021 Questioned costs: None How the questioned costs were computed: N/A Condition: Area IV Agency on Aging and Community Action Programs, Inc. did not submit the data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Area IV Agency on Aging and Community Action Programs, Inc. did not have procedures in place to adequately track its non-federal matching requirements (see finding 2021-002), which caused the delay in completion of the audit so management could determine the actual matching amounts to report. Effect: Area IV Agency on Aging and Community Action Programs, Inc. was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend Area IV Agency on Aging and Community Action Programs, Inc. implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
The audit was/is late because of our problem with not properly tracking both regular In Kind and the Older Hossier In-Kind Match Claims for the Aging Cluster. We began tracking it properly immediately with the 10/1/21 contract period and all moving forward. Person(s) Responsible: Theresa Bradley, Controller; Elva James, Executive Director; and Claims Staff in Fiscal Department Timing for Implementation: October 1, 2021
Regulations require the federal participation in the Aging Cluster programs cannot exceed various thresholds established within the grant agreements. Area IV Agency on Aging and Community Action Programs, Inc. did not meet its match obligations for the Aging Cluster grant numbers 38355 and 49630, resulting in the reporting of questioned costs. For the Aging Cluster grant number 42915, the funding source identified that Area IV Agency on Aging and Community Action Programs, Inc. was below the non-federal requirements, which resulted in grant funds being returned to the funding source. Criteria: Procedures should be in place to assure compliance with the non-federal matching requirements of the Aging Cluster grants. Cause: Area IV Agency on Aging and Community Action Programs, Inc. did not have procedures in place to adequately track its non-federal matching requirements. Effect: Area IV Agency on Aging and Community Action Programs, Inc. was not in compliance with the matching regulations for its Aging Cluster grants, resulting in a material noncompliance and material weakness in internal controls over compliance for the matching requirement. Recommendation: We recommend Area IV Agency on Aging and Community Action Programs, Inc. implement systems, procedures, and training to ensure all non-federal matching requirements are being tracked appropriately. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Matching Requirement Aging Cluster Programs AL #93.044, 93.045, 93.053 Federal Grantor/Pass-Through Grantor Grant Number Grant Period Indiana Family and Social Services Administration 42915 03/20/2020 ? 09/30/2021 Indiana Family and Social Services Administration 38355 10/01/2019 ? 09/30/2021 Indiana Family and Social Services Administration 49630 10/01/2020 ? 09/30/2021 Questioned costs: $33,869 How the questioned costs were computed: The amount of program expenses were reduced proportionately to the shortage of in-kind reported. Condition: Regulations require the federal participation in the Aging Cluster programs cannot exceed various thresholds established within the grant agreements. Area IV Agency on Aging and Community Action Programs, Inc. did not meet its match obligations for the Aging Cluster grant numbers 38355 and 49630, resulting in the reporting of questioned costs. For the Aging Cluster grant number 42915, the funding source identified that Area IV Agency on Aging and Community Action Programs, Inc. was below the non-federal requirements, which resulted in grant funds being returned to the funding source. Criteria: Procedures should be in place to assure compliance with the non-federal matching requirements of the Aging Cluster grants. Cause: Area IV Agency on Aging and Community Action Programs, Inc. did not have procedures in place to adequately track its non-federal matching requirements. Effect: Area IV Agency on Aging and Community Action Programs, Inc. was not in compliance with the matching regulations for its Aging Cluster grants, resulting in a material noncompliance and material weakness in internal controls over compliance for the matching requirement. Recommendation: We recommend Area IV Agency on Aging and Community Action Programs, Inc. implement systems, procedures, and training to ensure all non-federal matching requirements are being tracked appropriately. View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.
We will: -Accurately and timely tracking of all In-Kind provided to Area IV -Proper claiming of Older Hoosier Funds on a monthly basis Person(s) Responsible: 1) Theresa Bradley, Controller; Harshada Sarde, Claims Specialist; and oversight by Elva James, Executive Director Timing for Implementation: October 1, 2021 and on.
FAC accepted this audit on January 6, 2022 — management decision was due July 6, 2022.
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
FAC accepted this audit on August 26, 2019 — management decision was due February 26, 2020.
FAC accepted this audit on August 22, 2018 — management decision was due February 22, 2019.
FAC accepted this audit on August 16, 2017 — management decision was due February 16, 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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