CASS COUNTY COUNCIL ON AGING, INC.

EIN: 351356053

UEI: ZUAZHKH777C4

Data as of August 25, 2026

CASS COUNTY COUNCIL ON AGING, INC.4 audit years2 findings
4
Audit Years
2
Total Findings
0
Repeat Findings

FY 2023-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 23, 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 July 23, 2025 (399 days ago).

What is a management decision? →
2023-001
Equipment & Real Property
MATERIAL WEAKNESSQUESTIONED COSTS

Proceeds received by the Organization from an insurance company due to transit asset identified as Bus No. 8 being damaged in an accident, was not used to bring the asset back to use and instead was spent on payroll expenses. As of the audit procedures date Bus No. 8 has been idle for approximately 18 months, unusable.

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Full finding narrative

Proceeds received by the Organization from an insurance company due to transit asset identified as Bus No. 8 being damaged in an accident, was not used to bring the asset back to use and instead was spent on payroll expenses. As of the audit procedures date Bus No. 8 has been idle for approximately 18 months, unusable.

Corrective Action Plan

View of Responsible Official: Concur. As of this report the Organization’s October 2024 board minutes outline the details of a contract with Midwest Transit to repair Bus No. 8.

About Equipment and Real Property Management →

FY 2021-12-31

FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.

2021-001
Activities Allowed or Unallowed / Cost Allowability / Cash Management / Equipment & Real Property / Procurement & Suspension/Debarment / Subrecipient Monitoring
MATERIAL WEAKNESSQUESTIONED COSTS

UNQUALIFIED STAFF SUMBITTED A FINAL QUARTER 2021 QUARTERLY OPERATING CLAIM - OPERATING EXPENSE REPORT TO THE INDIANA DEPARTMENT OF TRANSPORTATION (INDOT) AND OVERSTATED ALLOWABLE EXPENSES BY $50,621. THE STAFF PERSON(S) WERE UNAWARE OF THE CONTROL PROCEDURE THAT REQUIRES THEIR OUTSIDE ACCOUNTANT TO REVIEW THE CLAIM BEFORE SUBMISSION TO INDOT. A FORMER DIRECTOR WHO NORMALLY FILED THE REPORTS RESIGNED IN NOVEMBER 2021, LEAVING ONLY UNQUALIFIED STAFF TO SUBMIT THE QUARTERLY REPORT. INEFFECTIVE INTERNAL CONTROL OVER COMPLIANCE WITH ALLOWABLE COST/COST PRINCIPLES IS INDICATED FOR THE FORMULA GRANT FOR RURAL AREAS (SECTION 5311 GRANT).

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Full finding narrative

UNQUALIFIED STAFF SUMBITTED A FINAL QUARTER 2021 QUARTERLY OPERATING CLAIM - OPERATING EXPENSE REPORT TO THE INDIANA DEPARTMENT OF TRANSPORTATION (INDOT) AND OVERSTATED ALLOWABLE EXPENSES BY $50,621. THE STAFF PERSON(S) WERE UNAWARE OF THE CONTROL PROCEDURE THAT REQUIRES THEIR OUTSIDE ACCOUNTANT TO REVIEW THE CLAIM BEFORE SUBMISSION TO INDOT. A FORMER DIRECTOR WHO NORMALLY FILED THE REPORTS RESIGNED IN NOVEMBER 2021, LEAVING ONLY UNQUALIFIED STAFF TO SUBMIT THE QUARTERLY REPORT. INEFFECTIVE INTERNAL CONTROL OVER COMPLIANCE WITH ALLOWABLE COST/COST PRINCIPLES IS INDICATED FOR THE FORMULA GRANT FOR RURAL AREAS (SECTION 5311 GRANT).

Corrective Action Plan

ORGANIZATION IS WRITING A WRITTEN POLICY AND PROCEDURE FOR QUARTERLY OPERATING CLAIMS BEING SUBMITTED TO THE INDIANA DEPARTMENT OF TRANSPORTATION (INDOT). THE POLICY AND PROCEDURE WILL HIGHLIGHT THE REQUIREMENT THAT THE OUTSIDE ACCOUNTANT MUST REVIEW ALL SUBMISSIONS BEFORE THEY CAN BE SUBMITTED TO INDOT. CROSS-TRAINNG OF STAFF IN THE EVENT A PRIMARY PROCESSOR IS NOT AVAILABLE WILL BE WRITTEN INTO THE POLICY AND PROCEDURE.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Cash Management, Equipment and Real Property Management, Procurement and Suspension and Debarment, Subrecipient Monitoring →

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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