EIN: 356001181
UEI: C1LXJHE7HUG3
Audited by: Indiana State Board of Accounts
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 30, 2026 (168 days ago).
What is a management decision? →FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
FINDING 2020-003 Subject: Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii - Internal Controls 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 Number and Year (or Other Identifying Number): A192-19-WW-18-113 Pass-Through Entity: Indiana Office of Community and Rural Affairs Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, 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 Town to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Reporting. Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance The Clerk-Treasurer prepared and signed all claims and reimbursement requests for the grant. There was no evidence of an oversight, review, or approval by any other employee of the Town to ensure compliance with the above-mentioned compliance requirements. Reporting The required semi-annual report was submitted by a third-party grant writer with no evidence of an oversight, review, or approval by the Town. 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 developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above. Effect The failure to establish an effective internal control system placed the Town at risk of noncompliance with the grant agreement and the compliance requirements listed above. A lack of segregation of duties within an internal control system could also allow noncompliance with compliance requirements and allow the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the Town's management establish internal controls to ensure compliance with the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Reporting compliance requirements. 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 2020-003 Subject: Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii - Internal Controls 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 Number and Year (or Other Identifying Number): A192-19-WW-18-113 Pass-Through Entity: Indiana Office of Community and Rural Affairs Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, 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 Town to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Reporting. Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance The Clerk-Treasurer prepared and signed all claims and reimbursement requests for the grant. There was no evidence of an oversight, review, or approval by any other employee of the Town to ensure compliance with the above-mentioned compliance requirements. Reporting The required semi-annual report was submitted by a third-party grant writer with no evidence of an oversight, review, or approval by the Town. 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 developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above. Effect The failure to establish an effective internal control system placed the Town at risk of noncompliance with the grant agreement and the compliance requirements listed above. A lack of segregation of duties within an internal control system could also allow noncompliance with compliance requirements and allow the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the Town's management establish internal controls to ensure compliance with the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, and Reporting compliance requirements. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-003 Contact Person Responsible for Corrective Action: Brandy Asher Contact Phone Number: 765-569-6253 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: We will be sure all claims and reimbursements request are reviewed by another office employee and we have begun initialing everything. The grant writer was given documented authority by the Town Council to submit any and all reports/applications necessary to the grant. The grant writer and Clerk-Treasurer will work together to ensure that all reports are approved and signed off by the Clerk-Treasurer as well as presented to the Town Council for approval. Anticipated Completion Date: We have begun this process of verification in the office and will continue to ensure all documents are verified and signed to maintain internal controls .
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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