Corrective Action Plans

Finding 1162339 (2023-001)

Material Weakness 2023

VA

Questioned Costs Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Action: Weekly staffing reports are sent to the locations for administrators to identify employees assigned to their location. Title 1 Grant Manager is sent a monthly personnel report that identifies all employees coded to Title 1 by location. Th...

Views of Responsible Officials and Planned Corrective Action: Weekly staffing reports are sent to the locations for administrators to identify employees assigned to their location. Title 1 Grant Manager is sent a monthly personnel report that identifies all employees coded to Title 1 by location. There is a semi-annual in-person staff validation process. The team includes the enrollment and planning, Talent, and Budget Departments. The grants team will schedule standing meetings (biweekly) with the grant manager, accountant, and the Director of Budget to ensure all payroll is correct as it relates to Title I Part A. This will begin immediately following the next pay period. When discrepancies are identified, the Title 1 Grant Accountant will prepare an journal entry to move the payroll charges out of the Title 1 fund to the correct fund by journal entry

View Audit 372148 Questioned Costs: $1

Finding 1161621 (2023-002)

Material Weakness 2023

City of East Point, Georgia

GA

Allowable Costs / Cost Principles Reporting

Finding – Item 2023-02 Major Federal Award Program Audit Reporting under Government Auditing Standards U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Annual Audit Statement of Condition: The required annual audit of the financial statements for the year en...

Finding – Item 2023-02 Major Federal Award Program Audit Reporting under Government Auditing Standards U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Annual Audit Statement of Condition: The required annual audit of the financial statements for the year ended June 30, 2023 was not completed and submitted to the federal and state governments within the time frames required by Federal Regulations and the State of Georgia. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Cause of Condition: During the year in question, the City experienced employee turnover in the Finance Department and the City did not have an assigned coordinator to insure that the audit was completed and submitted timely. Effect of Condition: The City is not in compliance with federal and state reporting requirements. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. Management's Response: The City concurs with the finding. During the audit year in question, the City experienced a significant turnover in multiple key financial positions. The significant turnover severely hampered the City’s ability to compile and complete the financial reports and submissions by the required federal and state deadlines. The City recently completed its audits of the financial statements and federal awards for the fiscal year ended June 30, 2023. While there are still key financial positions with vacancies, the City is confident that future reports will be submitted in a timely manner. The City has engaged a public accounting firm and plans to begin its audit for the fiscal year ended June 30, 2024, presently.

View Audit 371480

Finding 1161565 (2023-001)

Material Weakness 2023

Centro Deambulantes Cristo Pobre, Inc.

PR

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.343 § 200.77

Condition: During the audit, it was identified that $247,000 in federal funds were expended outside of the authorized period of performance for the Emergency Shelter Grant Program under the CARES Act. These expenditures were deemed unallowable by HUD and required repayment. The issue resulted from t...

Condition: During the audit, it was identified that $247,000 in federal funds were expended outside of the authorized period of performance for the Emergency Shelter Grant Program under the CARES Act. These expenditures were deemed unallowable by HUD and required repayment. The issue resulted from the lack of an effective monitoring system to track grant performance periods and ensure compliance with federal requirements. Planned Corrective Action: 1. Implement a Grant Period Monitoring System: The organization will establish a formal process for tracking the start and end dates of each grant’s period of performance, including automated alerts and internal checklists. 2. Strengthen Internal Controls: Develop procedures to ensure all expenses are reviewed and approved based on the grant’s performance period before payment or reimbursement/ 3. Staff Training: Provide mandatory annual training for fiscal and program staff on Uniform Guidance cost principles, compliance requirements, and federal reporting standards. 4. Pre-Audit Reconciliation: Conduct quarterly reconciliations of grant expenses to verify compliance with the authorized periods and allowable cost principles. 5. Documentation Submitted to HUD: The organization has submitted supporting documentation and justifications to HUD to validate the expenditures incurred outside the contractual performance period. These expenditures were related to payroll and operational costs within the same program operation. The entity awaits HUD’s determination and will comply with any final resolution or additional corrective guidance provided.

View Audit 371446 Questioned Costs: $1

Finding 1161344 (2023-008)

Material Weakness 2023

Municipality of Santa Isabel

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161188 (2023-002)

Material Weakness 2023

Clare|matrix

CA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this proces...

Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this process going forward more so in FY 24-25 rather than FY 23-24. We have taken steps to insure the Human Resources records are audit ready and we have implemented our own internal review process to insure record readiness.

View Audit 371186 Questioned Costs: $1

Finding 1161090 (2023-005)

Material Weakness 2023

East Tallahatchie School District

MS

Allowable Costs / Cost Principles Equipment & Real Property Management

Accounts payable testing and internal controls A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accounta...

Accounts payable testing and internal controls A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. That will also ensure proper safeguarding of assets and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 371077

Finding 1161010 (2023-001)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.308 § 200.430

Views of Responsible Officials: Management has implemented mandatory on-boarding training and annual training of all staff on overall grant management, with a focus on compliant entry of time and effort. New budgeting and forecasting tools and processes have been implemented to allow more effective ...

Views of Responsible Officials: Management has implemented mandatory on-boarding training and annual training of all staff on overall grant management, with a focus on compliant entry of time and effort. New budgeting and forecasting tools and processes have been implemented to allow more effective and timely monitoring of expenditures. In addition, CIPE has reviewed and revised relevant policies to ensure they align with best practices. CIPE worked closely with stakeholders on all these remedial efforts.

View Audit 371017

Finding 1160615 (2023-004)

Material Weakness 2023

Toledo Northwest Ohio Food Bank

OH

Allowable Costs / Cost Principles Material Weakness Reporting

Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2023 Organization Contact Person: James Caldw...

Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2023 Organization Contact Person: James Caldwell, President/CEO The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings 2023-001 - Material Journal Entries Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024 2023-002 - Timeliness of Bank Reconciliations Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024 Federal Award Findings 2023-003 - Written Policies and Procedures Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Completion Date: May 14, 2025 2023-004 - Timeliness of Reporting Audited Financial Statements and Federal Awards Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2026

View Audit 370907

Finding 1160396 (2023-005)

Material Weakness 2023

California Asian Pacific Chamber of Commerce

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.334

Finding Reference Number: 2023-005 Description of Finding: Unable to provide supporting documentation for one expense sample. Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges that...

Finding Reference Number: 2023-005 Description of Finding: Unable to provide supporting documentation for one expense sample. Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges that this finding is a deficiency in its procedures. The Director of Finance is reviewing the Chamber’s record retention policies and internal controls to ensure that they are in compliance with 2 CFR § 200.334, and will recommend and implement improvements as needed. Staff responsible for federal grants will receive training on documentation and retention requirements. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: September 2025

View Audit 370809

Finding 1160395 (2023-004)

Material Weakness 2023

California Asian Pacific Chamber of Commerce

CA

Allowable Costs / Cost Principles Significant Deficiency § 200.400

Finding Reference Number: 2023-004 Description of Finding: The allocation of payroll costs to programs are done manually instead of done based on entity-wide timesheets. Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. C...

Finding Reference Number: 2023-004 Description of Finding: The allocation of payroll costs to programs are done manually instead of done based on entity-wide timesheets. Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges the serious nature of this finding and the potential for damage to relationships with the grantors and Federal entities. The Controller and Director of Finance have implemented an ERP system which allows for better cost collection, reporting and reviews of the grant-related expenses for accuracy, reliability, and reconciliation.We also understand these findings are repetitive from the 2021 and 2022 audits; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2023 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. The implemented ERP system includes electronic timesheets for daily charging to specific grants, as well as more visibility into the proper separation of direct, indirect, and unallowable costs per the CFR. Timesheet training has been performed and timesheet completion is required for all employees each day. This began effective January 1, 2025 and provides support for hours worked/billed, as well as documentation of the certification and approvals that all staff time entered is accurate and in compliance with contract requirements and provides proper support for all grant labor costs and indirect costs. Monthly reviews by the Project Directors/Managers plus Accounting will be performed to identify any potential cost charging issues and corrective action(s) required. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Susan Wright, Controller, 256-689-7055, swright@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: January 2025

View Audit 370809

Finding 1160368 (2023-005)

Material Weakness 2023

Redevelopment Authority of the County of Lancaster

NJ

Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs § 200.328

Corrective Action Plan For the year ended December 31, 2023 The Housing Authority of the City of Hoboken respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Polcari & Company CPA 2035 Hamburg Tpke Unit H Wayne, New Jersey 07470 The findings from ...

Corrective Action Plan For the year ended December 31, 2023 The Housing Authority of the City of Hoboken respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Polcari & Company CPA 2035 Hamburg Tpke Unit H Wayne, New Jersey 07470 The findings from December 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding- 2023-005 Redevelopment Authority – CDBG Type of Deficiency – Significant Deficiency Compliance Requirement – Reporting The Authority did not file accurate and timely PR-26 “Financial Summary Report” and PR-29 “Cash on Hand Report” as required. The PR-29 report is HUD’s quarterly cash on hand report of CDBG and CDBG-CV Programs Cause: The Authority did not implement proper controls, including a review process to ensure that quarterly and year-end reporting information extracted from IDIS were accurate and timely reported as required. Condition: The Authority did not have proper controls in place to ensure that quarterly and year-end reports were done in a timely manner. Criteria: The Authority is required under 24CFR570.502(b) to remit the annual performance report PR-26 specifying the amount of funds drawn from the IDIS system 90 days after year end. Under CFR 200 – Uniform Administrative Requirements, Cost Principles and Audit Requirements Subpart D section 200.328 the PR-29 quarterly report is required to be submit quarterly no later than 30 days after year end Effect of Condition: The effect of not accurate and timely reporting affects HUD’s ability to analyze program activities and properly fund programs to meet the needs of the populations served. View of Responsible Officials and Corrective Actions: This report was late every month in 2023, due to the new Finance Director trying to research and submit the correct numbers to HUD. In 2024 this report was submitted timely. If there are any questions regarding this plan, please contact: Justin Eby Executive Director (717) 394-0793 jeby@lchra.com

View Audit 370757

Finding 1160367 (2023-002)

Material Weakness 2023

Choctaw County City of Hugo Hospital Authority Dba Choctaw Memorial Hospital

OK

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting - Material Weakness in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rur...

Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting - Material Weakness in Internal Control over Compliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: There was no documentation of review and approval of the expenditure listing, lost revenue calculation, or the Department of Health and Human Services Period 4 report prior to submission of the HHS Period 4 report. Responsible Individuals: Dawn Ballard Corrective Action Plan: Management agrees with the finding. Due to the small accounting staff, there was little internal review of the calculations resulting in unallowed expenditures based on underlying supporting schedules that was not recognized until single audit. The Authority has adopted policies where every spreadsheet and schedule will be reviewed and checked by a second member of the Administration team as well as final review by the Contracted CPA. Anticipated Completion Date: September 29, 2023

View Audit 370750

Finding 1160366 (2023-001)

Material Weakness 2023

Choctaw County City of Hugo Hospital Authority Dba Choctaw Memorial Hospital

OK

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Author...

Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Authority selected Option 1, as defined by HRSA, to calculate lost revenue. This option consists of reporting actual revenues from relevant quarters in the period of availability with the system calculating lost revenues because of declines. The fiscal year 2021 single audit identified unallowable expenses totaling $263,861. The Authority utilized excess lost revenues at the time to cover this difference. To capture the use of these lost revenues from Period 1, the Authority should have used Option 3, as defined by HRSA, to calculate and report lost revenues. Within that calculation, lost revenues could then be reduced by the $263,861. Responsible Individuals: Dawn Ballard Corrective Action Plan: Due to the timing of completion of the 2021 single audit, which included the identification of questioned costs, and the deadline for the Period 4 Provider Relief Fund report to the HHS portal, the Period 4 report was submitted utilizing Option 1. The Authority does not expect to complete any additional HHS reports related to this program. Management will implement a process and procedures to ensure all required reports are completed accurately, in the event similar funding is received in the future. Anticipated Completion Date: January 16, 2025

View Audit 370750

Finding 1160361 (2023-003)

Material Weakness 2023

Kansas Alliance for Wetlands and Streams INC

KS

Questioned Costs Allowable Costs / Cost Principles Reporting

2023-003: Allowable Costs of Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 11/1/2025 The KAWS Executive Director requested reimbursements of audit expenses that included contractual invoices and billing for direct hours spent on the effort. However, the Dire...

2023-003: Allowable Costs of Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 11/1/2025 The KAWS Executive Director requested reimbursements of audit expenses that included contractual invoices and billing for direct hours spent on the effort. However, the Director neglected to follow up with the independent account to transfer reimbursement of the personnel hours out of the grant and into the administrative project code. The KAWS Executive Director will request a P&L by job report from the accountant on an annual basis and again when a grant is closing to ensure that any costs recorded as direct or indirect administrative expenses have been moved to the administrative project code and out of the grant.

View Audit 370743 Questioned Costs: $1

Finding 1160359 (2023-001)

Material Weakness 2023

Kansas Alliance for Wetlands and Streams INC

KS

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

2023-001: Financial Reporting on Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 1/29/2025 1. The KAWS WRAPS grants are multi-year grants. To date, KAWS has reported a flat indirect rate on each affidavit split evently across the reporting periods of the grant...

2023-001: Financial Reporting on Indirect Costs Responsible Party: Libby Albers, Executive Director Implementation Date: 1/29/2025 1. The KAWS WRAPS grants are multi-year grants. To date, KAWS has reported a flat indirect rate on each affidavit split evently across the reporting periods of the grant. With the additional reimbursement of the audit expenses in 2023, and loss of Assistant Director position, 2023 closed out with less administrative expenses than had been budgeted. 2. The Executive Director requested and received written acknowledgement from the Kansas Department of Health and Environment that the unexpected adminstrative income from 2023 could be applied to expenses incurred in 2024.

View Audit 370743

Finding 1160358 (2023-002)

Material Weakness 2023

Arizona's Children Association

AZ

Allowable Costs / Cost Principles Reporting

The unallowable expenses were "replaced" by unreimbursed lost revenue. All expenses that were submitted are being replaced by unreimbursed lost revenue.

View Audit 370742

Finding 1160351 (2023-001)

Material Weakness 2023

Legal Aid of Northwest Texas

TX

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Finding 2023-001 Major Federal Program; 09.744050 – Legal Services Corporation – Basic Field Grant Compliance Requirements: Allowable Cost and Cost Principles Response and Corrective Action: The Chief Executive Officer (CEO) and LANWT accounting department will review and train on 45 CFR 1631 regard...

Finding 2023-001 Major Federal Program; 09.744050 – Legal Services Corporation – Basic Field Grant Compliance Requirements: Allowable Cost and Cost Principles Response and Corrective Action: The Chief Executive Officer (CEO) and LANWT accounting department will review and train on 45 CFR 1631 regarding the subject of Purchasing and Property Management. LANWT will review its policies and protocols to require prior purchase approval and exigent circumstances approval. Deadlines shall be calendared by the CEO and the accounting department whenever there is an exigent circumstance and approval will need to be requested within the 30-day notice period. The CEO will remain in periodic contact with LSC if any extenuating circumstances exist. The accounting manual will be updated with this protocol. Date of Completion: June 1, 2024 Person Responsible to Ensure Completion: Maria Thomas-Jones, CEO

View Audit 370737 Questioned Costs: $1

Finding 1160099 (2023-010)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.1 § 200.303

Benjie Read CFO and Felecia Read Staff Accountant, will develop a policy and establish procedures for calculating the MTDC in accordance with Uniform Guidance for federal contracts and reviwing the indirect cost allocations. We will also educate ourselves and all financial staff on these requirement...

Benjie Read CFO and Felecia Read Staff Accountant, will develop a policy and establish procedures for calculating the MTDC in accordance with Uniform Guidance for federal contracts and reviwing the indirect cost allocations. We will also educate ourselves and all financial staff on these requirements. These efforts will be complete within 90 days of audit completion.

View Audit 370516

Finding 1160085 (2023-009)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Twin Oaks has updated their payroll provider to Paylocity as of 4/1/2024. This change has given us better oversight and documentation of hours worked at all our programs. Benjie Read CFO and Felecia Read Staff Accountant, will educate the payroll staff on federal and state requirements for payroll a...

Twin Oaks has updated their payroll provider to Paylocity as of 4/1/2024. This change has given us better oversight and documentation of hours worked at all our programs. Benjie Read CFO and Felecia Read Staff Accountant, will educate the payroll staff on federal and state requirements for payroll allocations within 90 days of audit completion.

View Audit 370516

Finding 1160071 (2023-008)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303

For every program that Twin Oaks operates, there is an approved budget by the grantor agency that includes incentives for modifications and awards for youth behavior. Twin Oaks will strictly go by these approved budgets and better document the purpose. In addition, Benjie Read CFO and Felecia Read S...

For every program that Twin Oaks operates, there is an approved budget by the grantor agency that includes incentives for modifications and awards for youth behavior. Twin Oaks will strictly go by these approved budgets and better document the purpose. In addition, Benjie Read CFO and Felecia Read Staff Accountant, will educate financial staff on using proper allocation schedules and proper supporting documentation. Expense allocation schedules will be updated periodically whenever program additions or deletions occur with a minimum of twice per year. Twin Oaks has already replaced expense reproting software that was inadequately providing backup documentation with a new system which has greatly improved our accuracy and documentation. Also, our systems have greatly improved since we started with quarterly reporting to our CBCs, especially NWF Health Network, who have greatly assisted in our correct allocation of expenses. This education process will be completed within 90 days of completion of audit.

View Audit 370516 Questioned Costs: $1

Finding 1160055 (2023-005)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.438

For every program that Twin Oaks operates, there is an approved budget by the grantor agency that includes incentives for modifications and awards for youth behavior. Twin Oaks will strictly go by these approved budgets and better document the purpose. In addition, Benjie Read CFO and Felecia Read S...

For every program that Twin Oaks operates, there is an approved budget by the grantor agency that includes incentives for modifications and awards for youth behavior. Twin Oaks will strictly go by these approved budgets and better document the purpose. In addition, Benjie Read CFO and Felecia Read Staff Accountant, will educate financial staff on using proper allocation schedules and proper supporting documentation. Expense allocation schedules will be updated periodically whenever program additions or deletions occur with a minimum of twice per year. Twin Oaks has already replaced expense reproting software that was inadequately providing backup documentation with a new system which has greatly improved our accuracy and documentation. Also, our systems have greatly improved since we started with quarterly reporting to our CBCs, especially NWF Health Network, who have greatly assisted in our correct allocation of expenses. This education process will be completed within 90 days of completion of audit.

View Audit 370516 Questioned Costs: $1

Finding 1159808 (2023-003)

Material Weakness 2023

Henry County Board of Education

AL

Allowable Costs / Cost Principles § 200.303

Finding 2023-003 - Activities Allowed or Unallowed/ Allowable Costs/ Cost Principles Responsible Individual: Arlene Dickens, Chief School Financial Officer Corrective Action: A review process has been established requiring Superintendent approval before expenditures are charged to the grant. Support...

Finding 2023-003 - Activities Allowed or Unallowed/ Allowable Costs/ Cost Principles Responsible Individual: Arlene Dickens, Chief School Financial Officer Corrective Action: A review process has been established requiring Superintendent approval before expenditures are charged to the grant. Supporting documentation will be maintained to verify prior approval for all allowable costs and activities. Anticipated Completion Date: October 1, 2025

View Audit 370343

Finding 1159806 (2023-001)

Material Weakness 2023

Henry County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.326

Finding 2023-001 - Special Tests and Provisions: Wage Rate Requirements Responsible Individual: Arlene Dickens, Chief School Financial Officer Corrective Action: Wage rate clauses will be included in all federally funded construction contracts. Contractors and subcontractors will be notified in writ...

Finding 2023-001 - Special Tests and Provisions: Wage Rate Requirements Responsible Individual: Arlene Dickens, Chief School Financial Officer Corrective Action: Wage rate clauses will be included in all federally funded construction contracts. Contractors and subcontractors will be notified in writing of prevailing wage requirements, and certified payrolls will be required and reviewed for all weeks for which construction work is performed. Anticipated Completion Date: October 1, 2025

View Audit 370343 Questioned Costs: $1

Finding 1159718 (2023-002)

Material Weakness 2023

Prescott School District No. 402-37

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Setting a process up for getting federal wage requirement when projects are being completed. The district will also make sure that the proper training and time will go into allowable cost.

View Audit 370309 Questioned Costs: $1

Finding 1159708 (2023-001)

Material Weakness 2023

Niagara Area Management Corporation

NY

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Niagara Area Management Corporation is recruiting a new Chief Financial Officer and has a new Director of Finance. NAMC has also engaged a new public accounting firm. It is NAMC policy to submit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse w...

Niagara Area Management Corporation is recruiting a new Chief Financial Officer and has a new Director of Finance. NAMC has also engaged a new public accounting firm. It is NAMC policy to submit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end.

View Audit 370289

Corrective Action Plans

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