EIN: 356001240
UEI: GSA_MIGRATION
Audited by: INDIANA STATE BOARD OF ACCOUNTS
Oversight agency: 14 [Department of Housing and Urban Development]
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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 August 11, 2020. 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 February 11, 2021 (2026 days ago).
What is a management decision? →FINDING 2019-002 Subject: Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii - Reporting Federal Agency: Indiana Office of Community and Rural Affairs 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): B13DC180001 Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the Town in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirement. The Grant Administrator prepared and submitted the semiannual reports without an oversight or review process from the Town. The lack of control was a systemic issue, which occurred 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 Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards 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 The Town's management had not properly developed a system of internal controls to ensure compliance with the grant agreement and the Reporting compliance requirement. Effect The failure to establish an effective internal control system, which included segregation of duties, placed the Town at risk of noncompliance with the grant agreement and the Reporting compliance requirement. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the Town's management establish a system of internal controls to ensure compliance with the grant agreement and 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 2019-002 Subject: Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii - Reporting Federal Agency: Indiana Office of Community and Rural Affairs 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): B13DC180001 Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the Town in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirement. The Grant Administrator prepared and submitted the semiannual reports without an oversight or review process from the Town. The lack of control was a systemic issue, which occurred 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 Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards 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 The Town's management had not properly developed a system of internal controls to ensure compliance with the grant agreement and the Reporting compliance requirement. Effect The failure to establish an effective internal control system, which included segregation of duties, placed the Town at risk of noncompliance with the grant agreement and the Reporting compliance requirement. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the Town's management establish a system of internal controls to ensure compliance with the grant agreement and 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 2019-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Melanie A. Berger Contact Phone Number: 574-946-3451 Views of Responsible Official: Town agrees with findings Description of Corrective Action Plan: The Clerk-Treasurer will work with the Grant Administrator and the Town of Winamac office staff for review of Community Development Block Grants/Indiana Office of Community and Rural Affairs (OCRA) grants. Copies of all correspondence between the Grant Administrator and Clerk-Treasurer will be retained in a binder approving all documents submitted to OCRA. The Clerk-Treasurer and an office staff member will initial and date any related financial documents pertaining to grants. Anticipated Completion Date: Immediately 06/09/2020
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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