EIN: 356000990
UEI: VQPBHDBB6KY4
Audited by: Indiana State Board of Accounts
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2026 (124 days from today).
What is a management decision? →FAC accepted this audit on July 5, 2023 — management decision was due January 5, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
FAC accepted this audit on October 19, 2021 — management decision was due April 19, 2022.
FINDING 2020-002 Subject: Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii - Internal Controls Over Reporting Federal Agency: Department of Housing and Urban Development Federal Program: Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii CFDA Number: 14.228 Federal Award Numbers and Years (or Other Identifying Numbers): B-17-DC-18-0001, B-18-DC-18-0001 Pass-Through Entity: Indiana Office of Community and Rural Affairs Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context An effective internal control system, which would include segregation of duties, was not in place at the City in order to ensure compliance with the requirements related to the grant agreement and the Reporting compliance requirement. The City relied on the grant administrator for the project for compliance with the requirements pertaining to Reporting. The grant administrator prepared and submitted the financial reports without a documented oversight, review, or approval process by the City. The lack of internal controls was a systemic issue throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause Management had not established and implemented an effective internal control system that would have ensured compliance with the grant agreement and the Reporting compliance requirement. Effect The failure to establish an effective internal control system placed the City at risk of noncompliance with the grant agreement and the compliance requirement listed above. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal controls, including segregation of duties, related to the grant agreement and the Reporting compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2020-002 Subject: Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii - Internal Controls Over Reporting Federal Agency: Department of Housing and Urban Development Federal Program: Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii CFDA Number: 14.228 Federal Award Numbers and Years (or Other Identifying Numbers): B-17-DC-18-0001, B-18-DC-18-0001 Pass-Through Entity: Indiana Office of Community and Rural Affairs Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context An effective internal control system, which would include segregation of duties, was not in place at the City in order to ensure compliance with the requirements related to the grant agreement and the Reporting compliance requirement. The City relied on the grant administrator for the project for compliance with the requirements pertaining to Reporting. The grant administrator prepared and submitted the financial reports without a documented oversight, review, or approval process by the City. The lack of internal controls was a systemic issue throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause Management had not established and implemented an effective internal control system that would have ensured compliance with the grant agreement and the Reporting compliance requirement. Effect The failure to establish an effective internal control system placed the City at risk of noncompliance with the grant agreement and the compliance requirement listed above. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal controls, including segregation of duties, related to the grant agreement and the Reporting compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-002 Contact Person Responsible for Corrective Action: Rosemary Brown Contact Phone Number: 765-825-1271 We concur with the finding. Description of Corrective Action Plan: The Grant Administrator will have an agenda entered in the meeting invite to review with the project Director. This will be the documentation of the progress report submission. Anticipated Completion Date: 9/14/2021
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