EIN: 730752239
UEI: GSA_MIGRATION
Audited by: SAUNDERS & ASSOCIATES, PLLC
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 11, 2023. 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 11, 2023 (1144 days ago).
What is a management decision? →GPIF did not meet the time constraints for submitting the audit for the fiscal year ending September 30, 2021. Obtaining complete and timely financial statements were problematic and numerous audit adjustments were suggested and accepted by management to ensure the financial statements accurately reflected the organization?s overall financial position and results of operations. These factors contributed to significant delays in the ability to finalize year-end financial statements. Cause/Effect: GPIF is out of compliance with the reporting deadline for the audit. Recommendation: Saunders & Associates, PLLC recommends GPIF ensure fiscal processes are enhanced to ensure management receives current and accurate financial information on a timely basis which will allow for the audit process to be completed in a much less time-consuming and arduous process. Reply: See corrective action plan.
Show full finding ▾Hide full finding ▴2021-003 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Criteria: Under the requirements of Uniform Guidance, it is the auditee?s responsibility to ensure the audit is properly performed and submitted when due. The audit shall be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: GPIF did not meet the time constraints for submitting the audit for the fiscal year ending September 30, 2021. Obtaining complete and timely financial statements were problematic and numerous audit adjustments were suggested and accepted by management to ensure the financial statements accurately reflected the organization?s overall financial position and results of operations. These factors contributed to significant delays in the ability to finalize year-end financial statements. Cause/Effect: GPIF is out of compliance with the reporting deadline for the audit. Recommendation: Saunders & Associates, PLLC recommends GPIF ensure fiscal processes are enhanced to ensure management receives current and accurate financial information on a timely basis which will allow for the audit process to be completed in a much less time-consuming and arduous process. Reply: See corrective action plan.
2021-003 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE GPIF will ensure the Audit is completed in a timely manner. An agreed upon Audit Timeline (Schedule) will be developed by GPIF and the Auditor. It will outline the due dates for the audit documents to be submitted to the Auditor, the schedule date for the Auditor to come onsite and begin the audit field work and a tentative Audit completion date. Management will monitor the progress of the Audit to ensure the time line is being met and kept on schedule for completion. Point of contact for this action will be the Executive Director, Sheryl Gregory Anticipated completion date will be March 2023
At the close of the contract, expenses per the final report did not agree with expenses per the general ledger. Over-Expended Contracts: Expenses per Expense per Actual Over Contract # CFDA # Fund # General Ledger Closeout (Under) Reported 2021 OADP/ODOC GPIF 93.569 F09 $ 13,952.99 $ 13,714.48 $ 238.51 18044 ESG CR 20 14.231 F23 HMIS 25,737.58 25,540.50 197.08 17899 ESG CR 20 14.231 F23C 290,630.31 264,100.00 26,530.31 18056 ESG 20 14.231 F23 95,551.67 89,688.00 5,863.67 17923 PDP 21 State F32 108,177.90 108,100.00 77.90 $ 534,050.45 $501,142.98 $ 32,907.47 (1) (1) These expenditures will have to be covered by local unrestricted funds. Under-Expended Contracts: Expenses per Expense per Actual Over Contract # CFDA # Fund # General Ledger Closeout (Under) Reported 17789 DOE 20 81.042 F11 $ 83,052.69 $ 83,102.69 $( 50.00) 17734 CSBG 20 93.569 F02 245,806.06 245,876.00 ( 69.94) $328,858.75 $328,978.69 $(119.94) (2) (2) Expenses per general ledger were less than amount claimed and received from funding source (i.e. Questioned Costs) Potential Due to Grantor: Contract Revenues and Revenues Expenses Excess Received Per Closeout Revenues 17674 DHS 19 93.568 F10 $59,030.60 $56,391.01 $2,639.59 $59,030.60 $56,391.01 $2,639.59 (3) (3) Potential funds due back to grantor as contract revenues exceeded revenues and expenditures per contract closeout. Cause/Effect: Expenses are potentially misstated on the final report. Expenditures less than reported to funding source results in monies due back to grantors while expenditures in excess of claims to funding sources and grant awards results in the necessity of utilizing local unrestricted funds for excess expenditures. Recommendation: Saunders & Associates, PLLC recommends GPIF ensure expense reports filed with funding sources agree to the properly reconciled general ledger before the closeout is finalized. Reply: See corrective action plan.
Show full finding ▾Hide full finding ▴2021-004 FINAL EXPENDITURE REPORT DIFFERENT FROM GENERAL LEDGER 93.569 Community Service Block Grant 93.568 Low-Income Energy Assistance Program 14.231 Emergency Shelter Grant 81.042 Weatherization Assistance State Prescription Drug Program Questioned Costs $ 119.94 Criteria: Funding source financial reports should be supported by the general ledger. Condition: At the close of the contract, expenses per the final report did not agree with expenses per the general ledger. Over-Expended Contracts: Expenses per Expense per Actual Over Contract # CFDA # Fund # General Ledger Closeout (Under) Reported 2021 OADP/ODOC GPIF 93.569 F09 $ 13,952.99 $ 13,714.48 $ 238.51 18044 ESG CR 20 14.231 F23 HMIS 25,737.58 25,540.50 197.08 17899 ESG CR 20 14.231 F23C 290,630.31 264,100.00 26,530.31 18056 ESG 20 14.231 F23 95,551.67 89,688.00 5,863.67 17923 PDP 21 State F32 108,177.90 108,100.00 77.90 $ 534,050.45 $501,142.98 $ 32,907.47 (1) (1) These expenditures will have to be covered by local unrestricted funds. Under-Expended Contracts: Expenses per Expense per Actual Over Contract # CFDA # Fund # General Ledger Closeout (Under) Reported 17789 DOE 20 81.042 F11 $ 83,052.69 $ 83,102.69 $( 50.00) 17734 CSBG 20 93.569 F02 245,806.06 245,876.00 ( 69.94) $328,858.75 $328,978.69 $(119.94) (2) (2) Expenses per general ledger were less than amount claimed and received from funding source (i.e. Questioned Costs) Potential Due to Grantor: Contract Revenues and Revenues Expenses Excess Received Per Closeout Revenues 17674 DHS 19 93.568 F10 $59,030.60 $56,391.01 $2,639.59 $59,030.60 $56,391.01 $2,639.59 (3) (3) Potential funds due back to grantor as contract revenues exceeded revenues and expenditures per contract closeout. Cause/Effect: Expenses are potentially misstated on the final report. Expenditures less than reported to funding source results in monies due back to grantors while expenditures in excess of claims to funding sources and grant awards results in the necessity of utilizing local unrestricted funds for excess expenditures. Recommendation: Saunders & Associates, PLLC recommends GPIF ensure expense reports filed with funding sources agree to the properly reconciled general ledger before the closeout is finalized. Reply: See corrective action plan.
2021-004 FINAL EXPENDITURE REPORT DIFFERENT FROM GENERAL LEDGER GPIF, Inc. will ensure the funding source financial reports reconcile to the general ledger. Due to the hiring of new Accounting Staff, Management will ensure all Accounting Staff receive training on the MIP Accounting Software. The MIP Software Training will be on-going and scheduled as needed. This will ensure the Accounting Staff become more knowledgeable on how to operate the modules within the MIP system pertinent to GPIF, Inc's needs in a more effective and efficient manner. The Training will also focus on understanding the setup of grant codes and grant years in the MIP system. This will ensure the financial transactions are posted and accounted for properly in each grant. Prior to the submission of the Closeout, the Fiscal Consultant will verify that the Expenditure Reports filed with the funding sources for each grant reconciles to the general ledger. Point of contact for this action will be the Executive Director, Sheryl Gregory Anticipated completion date will be January 2023
FAC accepted this audit on April 11, 2021 — management decision was due October 11, 2021.
A payment was made on behalf of a participant without testing their eligibility.
Show full finding ▾Hide full finding ▴A payment was made on behalf of a participant without testing their eligibility.
In the future, GPIF, Inc. will make every effort to ensure that the proper guidelines set forth by various funding sources are adhered to regarding eligibility requirements for clients applying for at the agency. If required by funding sources, clients will have to complete an application, provide proper identification, and provide proof of income and any other documentation requested by the grants to be considered for assistance. Information provided by clients will be properly verified according to grant requirements and eligibility. Assistance will be granted or denied based on documentation provided by applicants.
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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