EIN: 811578843
UEI: G24RJLYGWKK4
Audited by: Ketel Thorstenson, LLP
Oversight agency: 81 [Department of Energy]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 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 24, 2026 (161 days ago).
What is a management decision? →FINDING #2024-004: Compliance Testing Federal Program Affected: DOE Weatherization Assistance for Low-Income Persons ALN #81.042 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Procurement. Questioned Costs: $14,596 of known questioned costs for procurement and allowable costs and an additional $168 for allowable costs Criteria and Effect: Adequate internal controls are necessary to ensure compliance with federal grant programs. We noted: 1. The Bookkeeper receives invoices, enters transactions into QuickBooks, and makes electronic payments without additional review. 2. Nine out of 29 federal expenditures selected for testing did not have support for grant manager’s approval to indicate expenditure was allowable. 3. A sample of 29 federal nonpayroll expenditures totaling $121,357 was selected for testing out of a population of $373,496 total nonpayroll federal expenditures for the weatherization grant. We noted 6 out of 29 federal expenditures selected for testing did not have supporting documentation for the expenditure resulting in questioned costs of $14,764 for allowable costs. 4. A sample of 29 federal nonpayroll expenditures totaling $121,357 was selected for testing out of a population of $373,496 total nonpayroll federal expenditures for the weatherization grant. We noted 5 out of 29 federal expenditures selected for testing did not have supporting documentation related to proper procurement for the expenditure resulting in questioned costs of $14,596. 5. There was a lack of support documenting for grant manager approving timesheets indicating the expenditure was allowable. 6. Six out of 11 employees tested and charged to the federal grant did not have supporting documentation for their approved pay rate. Repeat Finding from Prior Year: No. Recommendation: We recommend the Organization continue to develop additional oversight and segregation of duties related to internal controls over compliance. Additionally, we recommend the Organization develop processes to ensure the record keeping policy is followed. Response/Corrective Action Plan: See Organization’s Corrective Action Plan
Show full finding ▾Hide full finding ▴FINDING #2024-004: Compliance Testing Federal Program Affected: DOE Weatherization Assistance for Low-Income Persons ALN #81.042 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Procurement. Questioned Costs: $14,596 of known questioned costs for procurement and allowable costs and an additional $168 for allowable costs Criteria and Effect: Adequate internal controls are necessary to ensure compliance with federal grant programs. We noted: 1. The Bookkeeper receives invoices, enters transactions into QuickBooks, and makes electronic payments without additional review. 2. Nine out of 29 federal expenditures selected for testing did not have support for grant manager’s approval to indicate expenditure was allowable. 3. A sample of 29 federal nonpayroll expenditures totaling $121,357 was selected for testing out of a population of $373,496 total nonpayroll federal expenditures for the weatherization grant. We noted 6 out of 29 federal expenditures selected for testing did not have supporting documentation for the expenditure resulting in questioned costs of $14,764 for allowable costs. 4. A sample of 29 federal nonpayroll expenditures totaling $121,357 was selected for testing out of a population of $373,496 total nonpayroll federal expenditures for the weatherization grant. We noted 5 out of 29 federal expenditures selected for testing did not have supporting documentation related to proper procurement for the expenditure resulting in questioned costs of $14,596. 5. There was a lack of support documenting for grant manager approving timesheets indicating the expenditure was allowable. 6. Six out of 11 employees tested and charged to the federal grant did not have supporting documentation for their approved pay rate. Repeat Finding from Prior Year: No. Recommendation: We recommend the Organization continue to develop additional oversight and segregation of duties related to internal controls over compliance. Additionally, we recommend the Organization develop processes to ensure the record keeping policy is followed. Response/Corrective Action Plan: See Organization’s Corrective Action Plan
Finding No. 2024-004: Compliance Controls Responsible Individuals: Cheryl Fox, Director of Finance Corrective Action Plan: The Organization is continuing to evaluate its internal control systems to ensure proper segregation of duties surrounding various compliance requirements with grant programs. With the implementation of the Purchase Request Document, multiple levels of review will be formally documented, and supporting documentation will be enhanced. Additionally, the Organization has adopted a new payroll platform, which will be administered by a third-party provider. This platform will incorporate multiple levels of approval, maintain documentation of approved pay rates, and improve the overall quality and accessibility of payroll-related records. Anticipated Completion Date: December 31, 2025
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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