EIN: 650087858
UEI: YKY7NAM2HM18
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 9, 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 March 9, 2021 (1991 days ago).
What is a management decision? →Certain federal awards and state financial assistance received from the DOEA were used to fund the Agency's operations and were not used for allowable expenditures per the grant agreements. Questioned Costs: Federal awards and state financial assistance: Approximately $357,000. Cause: The Agency did not have adequate internal controls in place to ensure federal awards and state financial assistance received from the DOEA were used for allowable expenditures. Effect: The use of federal awards and state financial assistance for unallowable expenditures results in noncompliance with the grant agreements. Recommendation: We recommend that the Agency implement internal controls which will provide reasonable assurance that federal awards and state financial assistance will be used only for allowable expenditures. Views of Responsible Officials: The Agency will implement adequate internal controls to ensure federal awards and state financial assistance are used only for allowable expenditures.
Show full finding ▾Hide full finding ▴Finding 2019-001 Criteria: Federal awards and state financial assistance were used for unallowable expenditures. Condition: Certain federal awards and state financial assistance received from the DOEA were used to fund the Agency's operations and were not used for allowable expenditures per the grant agreements. Questioned Costs: Federal awards and state financial assistance: Approximately $357,000. Cause: The Agency did not have adequate internal controls in place to ensure federal awards and state financial assistance received from the DOEA were used for allowable expenditures. Effect: The use of federal awards and state financial assistance for unallowable expenditures results in noncompliance with the grant agreements. Recommendation: We recommend that the Agency implement internal controls which will provide reasonable assurance that federal awards and state financial assistance will be used only for allowable expenditures. Views of Responsible Officials: The Agency will implement adequate internal controls to ensure federal awards and state financial assistance are used only for allowable expenditures.
Finding 2019-001 Condition: Certain federal awards and state financial assistance received from the DOEA were used to fund the Agency's operations and were not used for allowable expenditures per the grant agreements. Corrective Action Plan Corrective Action Planned: The Agency replaced the Chief Executive Officer and Chief Financial Officer. Prior Executive Management failed to adequately fulfill their fiduciary duty. Additional budgetary controls have been added. Monthly budget to actual reporting will be done. Monthly bank reconciliations will be complete. The Procurement Policy was updated to require two approvals on all purchases. Expenditures will have a funding source, when funding levels are reduced the Agency will take appropriate action to remain within funding guidelines. Name(s) of Contact Person(s) Responsible for Corrective Action: Dwight Chenette, Chief Executive Officer and Holly Vath, Chief Financial Officer Anticipated Completion Date: The Agency began financial monitoring of all programs through analysis of monthly income statements beginning in May 2020.
2018-002
The Agency is required to make payments to providers within thirty (30) days after receipt of the invoice, inspections and approval of good and services. Payments from the Agency are beyond the thirty (30) day period. Questioned Costs: Federal awards: approximately $815,000; state financial assistance: Approximately $860,000. Cause: The Agency did not have adequate internal controls in place to ensure provider invoices would be paid within the thirty (30) day period. Effect: Past due payments result in non-compliance with provider agreements. Continued from previous page Finding 2019-002, continued Recommendation: We recommend that the Agency implement internal controls which will provide reasonable assurance that provider invoices will be paid in a timely manner. Views of Responsible Officials: The Agency will implement adequate internal controls to ensure provider invoices are paid within a timely manner.
Show full finding ▾Hide full finding ▴Finding 2019-002 Criteria: Approved provider invoices were not paid in a timely manner. Condition: The Agency is required to make payments to providers within thirty (30) days after receipt of the invoice, inspections and approval of good and services. Payments from the Agency are beyond the thirty (30) day period. Questioned Costs: Federal awards: approximately $815,000; state financial assistance: Approximately $860,000. Cause: The Agency did not have adequate internal controls in place to ensure provider invoices would be paid within the thirty (30) day period. Effect: Past due payments result in non-compliance with provider agreements. Continued from previous page Finding 2019-002, continued Recommendation: We recommend that the Agency implement internal controls which will provide reasonable assurance that provider invoices will be paid in a timely manner. Views of Responsible Officials: The Agency will implement adequate internal controls to ensure provider invoices are paid within a timely manner.
Finding 2019-002 Condition: The Agency is required to make payments to providers within thirty (30) days after receipt of the invoice, inspections and approval of good and services. Payments from the Agency are beyond the thirty (30) day period. Corrective Action Plan Corrective Action Planned: The Chief Financial Officer will monitor receipts and disbursements weekly to ensure timely payments to subcontractors. Name(s) of Contact Person(s) Responsible for Corrective Action: Holly Vath, Chief Financial Officer Anticipated Completion Date: The Agency began remitting payments to subcontractors within 30 days of receipt in September 2019.
2018-003
The Agency did not submit subcontract agreements to the DOEA within thirty (30) days of execution. Questioned Costs: N/A Cause: The Agency did not have adequate internal controls in place to ensure subcontract agreements would be submitted to the DOEA within thirty (30) days of execution. Effect: Not submitting executed subcontract agreements within the thirty (30) day period results in non-compliance with the grantor agreement. Recommendation: We recommend that the Agency implement internal controls which will provide reasonable assurance that subcontract agreements will be submitted to the DOEA within thirty (30) days of execution. Views of Responsible Officials: The Agency will implement adequate internal controls to ensure that subcontract agreements will be submitted to the DOEA within thirty (30) days of execution.
Show full finding ▾Hide full finding ▴Finding 2019-003 Criteria: The Agency's subcontract agreements were not submitted to the DOEA within thirty (30) days of execution. Condition: The Agency did not submit subcontract agreements to the DOEA within thirty (30) days of execution. Questioned Costs: N/A Cause: The Agency did not have adequate internal controls in place to ensure subcontract agreements would be submitted to the DOEA within thirty (30) days of execution. Effect: Not submitting executed subcontract agreements within the thirty (30) day period results in non-compliance with the grantor agreement. Recommendation: We recommend that the Agency implement internal controls which will provide reasonable assurance that subcontract agreements will be submitted to the DOEA within thirty (30) days of execution. Views of Responsible Officials: The Agency will implement adequate internal controls to ensure that subcontract agreements will be submitted to the DOEA within thirty (30) days of execution.
Finding 2019-003 Condition: The Agency did not submit subcontract agreements to the DOEA within thirty (30) days of execution. Corrective Action Plan Corrective Action Planned: The Agency will submit subcontract agreements within thirty (30) days of execution. Name(s) of Contact Person(s) Responsible for Corrective Action: Ligia Hardy, Director of Agency Compliance. Anticipated Completion Date: The Agency began documenting submittal dates in June 2020.
2018-004
FAC accepted this audit on July 22, 2020 — management decision was due January 22, 2021.
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