EIN: 810295613
UEI: HTZNHCDYD1J8
Audited by: KCoe Isom, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 5, 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 5, 2026 (86 days from today).
What is a management decision? →FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
As a result of our audit procedures, we found four LIHEAP Contingency Revolving Fund (CFR) participant files did not have documentation to support that the files were reviewed and approved by the Program Director. Cause: Ineffective controls over program monitoring. Effect: Ineffective controls could result in noncompliance with program requirements and a potential loss of funding. Recommendation: We recommend Action Inc. strengthen its internal controls with Program Management to ensure proper review and approval are taking place. Management Response: Action Inc. implemented the step of having the Weatherization Program Manager review and initial each LIHEAP Form DPHHS-EAP-250 form before any work is performed. This was put in place after the State of Montana’s annual monitoring review in April 2025.
Show full finding ▾Hide full finding ▴Context: During our testing, we found 4 of the 16 CFR Participant files tested were not reviewed and approved by the Program Director. Criteria: Management is responsible for the development of a system of internal controls for compliance with program requirements. Controls should be in place to ensure the eligibility participant files are reviewed and approved. Condition: As a result of our audit procedures, we found four LIHEAP Contingency Revolving Fund (CFR) participant files did not have documentation to support that the files were reviewed and approved by the Program Director. Cause: Ineffective controls over program monitoring. Effect: Ineffective controls could result in noncompliance with program requirements and a potential loss of funding. Recommendation: We recommend Action Inc. strengthen its internal controls with Program Management to ensure proper review and approval are taking place. Management Response: Action Inc. implemented the step of having the Weatherization Program Manager review and initial each LIHEAP Form DPHHS-EAP-250 form before any work is performed. This was put in place after the State of Montana’s annual monitoring review in April 2025.
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FAC accepted this audit on July 10, 2023 — management decision was due January 10, 2024.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
FAC accepted this audit on June 6, 2019 — management decision was due December 6, 2019.
FAC accepted this audit on June 29, 2018 — management decision was due December 29, 2018.
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 2017.
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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