Corrective Action Plans

Finding 1157362 (2024-005)

Material Weakness 2024

MD

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Cash Disbursements Recommendation: We recommend that the Commission review its policies and procedures in place to ensure that only allowable activities are associated with the usage of program funding allocations. Explanation of disagreement with...

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Cash Disbursements Recommendation: We recommend that the Commission review its policies and procedures in place to ensure that only allowable activities are associated with the usage of program funding allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The unallowable cash disbursement of $35.43 was promptly removed from the HCVP program and reallocated to the appropriate account. Additional cash disbursement samples were provided to the auditor for further testing to ensure compliance. Staff received training in allowable and unallowable administrative costs under the HCVP guidelines. To strengthen internal controls and prevent recurrence, a second-level review of accounting codes is now required for disbursements. Name(s) of the contact person(s) responsible for corrective action: Bei Hua, Chief Financial Officer Planned completion date for corrective action plan: October 2025 and ongoing If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Crystal Gorham at 443-518-7818 and Bei Hua at 443 518-7802 .

View Audit 369641 Questioned Costs: $1

Finding 1157352 (2024-001)

Material Weakness 2024

Veterans Place of Washington Boulevard, Inc.

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Veterans Place of Washington Boulevard, Inc. submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Herbein + Company, Foster Plaza 10, 680 Andersen Drive, Suite 205, Pittsburgh, PA 15220 Audit period: Year ended Dec...

Veterans Place of Washington Boulevard, Inc. submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Herbein + Company, Foster Plaza 10, 680 Andersen Drive, Suite 205, Pittsburgh, PA 15220 Audit period: Year ended December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Section III - Federal Award Findings and Questioned Costs 2024-001 MISSING DOCUMENTATION AND DUPLICATE INVOICE SUBMISSION - MATERIAL WEAKNESS Federal Program Economic Development Initiative, Community Project Funding and Miscellaneous Grants - ALN 14.251 Criteria In order to be allowable under federal awards, costs must meet general criteria, which includes adequate documentation. Under OMB guidance, Public Law (Pub. L) No. 116-117, Payments Integrity Information Act of 2019, and Executive Order 13520 on reducing improper payments, federal agencies are required to take actions to prevent improper payments, review federal awards for such payments, and as applicable, recover improper payments, including any duplicate payment. Condition While performing tests over activities allowed or unallowed and allowable costs/cost principles, we noted documentation for one invoice charged to the grant could not be located. As a result, we were unable to determine that the cost was allowable per the terms of the grant award. We also noted that a second invoice charged to the grant was submitted for reimbursement twice. Cause This is a new grant in the current year to cover the portion of the cost for a new building. While management submitted invoices to the Department of Housing and Urban Development for review and approval prior to reimbursement, they did not maintain a record of the costs submitted for each reimbursement request by either listing the invoices and amounts charged or other means. Effect The Organization was unable to provide documentation for one of the invoices charged to the program, and a second invoice was charged to the program twice. Questioned Costs $54,461 Context The grant was for a portion of construction costs with the difference coming from donations or other assets of Veterans Place of Washington Boulevard, Inc. In order to receive reimbursement for expenses, the Organization was required to submit invoices to the Department of Housing and Urban Development (HUD) for approval prior to uploading the invoices for reimbursement. The expenses in question were approved by HUD prior to requesting or receiving reimbursement. Furthermore, there were approximately $96,000 of construction costs that were incurred but not reimbursed by HUD that appear to meet the terms and conditions of the grant. Repeat Finding No Recommendation We recommend that detailed documentation of the costs submitted for reimbursement are maintained in a separate file so that costs charged to the program are easily identified. Management Response In the situation concerning our inability to identify invoices associated with a requested reimbursement, costs for a particular area were submitted for review and approval by HUD and the costs were not clearly attributed to one singular invoice but reflected as portions of the total invoice submitted by one vendor. In the future, when requesting reimbursement, costs will be more clearly indicated to a specific invoice and identified so they can be more easily tracked. In the case of a duplicate invoice, we typically checked against our records of paid invoices and in this case, our belief was that it was paid but not marked as submitted for reimbursement. In the future, invoices will be verified against both our record of paid invoices as well as a separate record of reimbursed invoices.

View Audit 369640 Questioned Costs: $1

Finding 1157351 (2024-006)

Material Weakness 2024

Missouri Organic Association

MO

Allowable Costs / Cost Principles Cash Management § 200.302

Management agrees with the finding and has developed and will implement the appropriate policies and procedures by December 31, 2025.

View Audit 369638

Finding 1157350 (2024-005)

Material Weakness 2024

Missouri Organic Association

MO

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.431

Management agrees with the finding and in the summer of 2024, contracted with a third party accounting company to provide services.

View Audit 369638 Questioned Costs: $1

Finding 1157346 (2024-002)

Material Weakness 2024

Brighter Tomorrows, Inc.

NY

Allowable Costs / Cost Principles § 200.430

2024-002. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 United States Department of Justice, Passed through New York State, Office of Victims Services Crime Victim Assistance ALN: 16.575 Condition: Subpart E, 2 CFR §20...

2024-002. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 United States Department of Justice, Passed through New York State, Office of Victims Services Crime Victim Assistance ALN: 16.575 Condition: Subpart E, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee's compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PARs) or the equivalent is the most effective way to comply with this requirement. The Organization did not prepare PARs or equivalent documentation. Recommendation: The Organization should maintain PARs or equivalent documentation. This reporting of time will allow each employee to accurately reflect the time work is performed, for compensation which is funded by a federal award. Corrective Action: The Organization will modify procedures to have time records reflect actual time worked by employees on PAR equivalent documentation, which will serve as support for personnel expenses funded by federal awards. Responsible Contact Person(s): Louis Bamonte, Director of Finance Brighter Tomorrows, Inc., - P.O. Box 706 – Shirley, New York 11967 Anticipated Completion Date: December 31, 2025.

View Audit 369634

Finding 1157345 (2024-001)

Material Weakness 2024

Brighter Tomorrows, Inc.

NY

Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.317

2024-001. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 United States Department of Justice, Passed through New York State, Office of Victims Services Crime Victim Assistance ALN: 16.575 Condition: The Organization did...

2024-001. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 United States Department of Justice, Passed through New York State, Office of Victims Services Crime Victim Assistance ALN: 16.575 Condition: The Organization did not have written policies referencing the Uniform Guidance requirements. Recommendation: The Organization should update their policies and procedures manual to ensure compliance with the procurement requirements at 2 CFR 200.317-327, and the impact of 24 CFR 578.103(c). Corrective Action: The Organization will update the written policies and procedures to comply with the Uniform Guidance requirements. Responsible Contact Person(s): Louis Bamonte, Director of Finance Brighter Tomorrows, Inc., - P.O. Box 706 – Shirley, New York 11967 Anticipated Completion Date: December 31, 2025.

View Audit 369634

Finding 1157342 (2024-001)

Material Weakness 2024

The Coleridge Initiative INC

NY

Questioned Costs Allowable Costs / Cost Principles § 200.405

An error was identified in the Excel spreadsheet (Model) used to allocate technology costs to projects where Coleridge is obligated to provide Administrative Data Research Facility (ADRF) services. The effect of this error was costs were under-allocated to projects. Corrective Action Plan: 1. The er...

An error was identified in the Excel spreadsheet (Model) used to allocate technology costs to projects where Coleridge is obligated to provide Administrative Data Research Facility (ADRF) services. The effect of this error was costs were under-allocated to projects. Corrective Action Plan: 1. The error in the Model has been corrected. 2. Control checks will be built into the Model to highlight when calculations are not working, or outputs fall outside expected ranges. 3. On a monthly basis, the Controller will review the Model and sign off in writing that the allocations are correct. No invoices will be released until the review and sign-off has been completed. 4. On an annual basis, an internal audit will be performed on the Model to validate that calculations are working as intended. The audit will be conducted by a member of the Finance department who is not a user of the Model. Any issues identified during the audit will be documented. The Controller will take action to remediate all issues and certify in writing when this work has been completed. No invoices will be released until the certification has been completed.

View Audit 369626 Questioned Costs: $1

Finding 1157340 (2024-001)

Material Weakness 2024

Early Childhood Connections

SD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2024-001: Written Uniform Guidance Policies Responsible Individuals: Autumn Gregory, Executive Director Corrective Action Plan: The Organization developed and approved written Uniform Guidance policies as of January 2025. Anticipated Completion Date: December 31, 2025

View Audit 369617

Finding 1157334 (2024-001)

Material Weakness 2024

Pennsylvania District Attorneys Institute

PA

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Audit Finding: During the 2024 audit, it was noted that there was a miscalculation in the facility use expenses charged to grants. While the error was not material, it highlights a need for improved oversight to prevent future errors. Root Cause: The spreadsheet used to calculate facility use expens...

Audit Finding: During the 2024 audit, it was noted that there was a miscalculation in the facility use expenses charged to grants. While the error was not material, it highlights a need for improved oversight to prevent future errors. Root Cause: The spreadsheet used to calculate facility use expenses was not reviewed or verified by a second party prior to posting, which led to a calculation error. Corrective Action: Beginning in Quarter 4 of 2025, the facility use expense calculation spreadsheet will be reviewed and verified by a second staff member prior to submission or charging to grants. The reviewer will sign off (physically or electronically) to confirm accuracy of the calculation and grant allocation. Responsible Parties: Allison Hrestak, COO Tina Fornstrom, Business Manager Implementation Date: October 1, 2025 (start of Q4 2025) Ongoing Monitoring: The COO will conduct periodic spot checks (quarterly) to ensure the review and sign-off process is consistently followed. The Business Manager will conduct monthly reviews on the SALBENT AX workbook and facility use workbook for accuracy. Expected Outcome: This added level of review is expected to prevent future calculation errors, ensure accurate cost allocations to grants, and strengthen internal controls related to expense tracking.

View Audit 369613

Finding 1157314 (2024-002)

Material Weakness 2024

Impact Services Corporation

PA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403

Finding 2024-002 – Material Weakness – Inadequate Documentation Condition We selected a sample of both payroll and nonpayroll related expenditures for controls and compliance. During our testing of payroll expenditures, there were five instances out of 11 in which a timesheet or other documentation ...

Finding 2024-002 – Material Weakness – Inadequate Documentation Condition We selected a sample of both payroll and nonpayroll related expenditures for controls and compliance. During our testing of payroll expenditures, there were five instances out of 11 in which a timesheet or other documentation could not be located to support a payment made to an employee. During our testing of nonpayroll related expenditures, there were three instances out of 18 in which an invoice for the selected expenditure lacked proper documented approvals. Recommendation All employees in the Finance Department and associated with any federal program must be adequately trained in overall federal regulations and guidance as well as other requirements associated with each federal award. All such employees must read the grant-related policies and internal control policies. Management should check to ensure all federal grant expenditures are properly approved and have supporting documentation. Management’s Corrective Action Plan The Corporation has experienced staff turnover which resulted in process challenges. Nevertheless, the Corporation will take this recommendation and implement revised procedures to ensure that the Finance Department and other pertinent Corporation resources receive federal regulations and guidance training, incorporate available systems and technology capabilities available from the technology service providers, and adopt best practices. Finance will schedule regular grant reviews, inclusive of program expenditures. Contact Person: Richonda Pelzer, Chief Financial Officer Anticipated Completion Date: March 31, 2026

View Audit 369593 Questioned Costs: $1

Finding 1157281 (2024-002)

Material Weakness 2024

The Arc of Delaware

DE

HUD Housing Programs Special Tests & Provisions Allowable Costs / Cost Principles

Corrective Action Plan: The ARC of Delaware will ensure that there are appropriate procedures in place to ensure that the required calculation of surplus cash is completed with 60-days of year end. ARC of Delaware will also ensure that individuals have appropriate access to HUD Reporting tools to en...

Corrective Action Plan: The ARC of Delaware will ensure that there are appropriate procedures in place to ensure that the required calculation of surplus cash is completed with 60-days of year end. ARC of Delaware will also ensure that individuals have appropriate access to HUD Reporting tools to ensure timely calculation. Contact Person Responsible for Correction Action: Stanley Kihara, Controller Completion Date:

View Audit 369576

Finding 1157240 (2024-001)

Material Weakness 2024

Essex-Newark Legal Services Project, Inc.

NJ

Reporting Allowable Costs / Cost Principles Material Weakness

Internal Control over Compliance and Other Matters Recommendation: We recommend that the Organization implement adequate controls to ensure the timely submission of the required granter reports. If delays, with the submission of a report, occur, we recommend that the Organization notifies its grante...

Internal Control over Compliance and Other Matters Recommendation: We recommend that the Organization implement adequate controls to ensure the timely submission of the required granter reports. If delays, with the submission of a report, occur, we recommend that the Organization notifies its granter and obtains an extension of the report due date. There is no disagreement with the audit finding. Action planned in response to finding: Essex-Newark Legal Services Project, Inc agrees that it will timely advise granters when a delay in the timely submission of a report is anticipated. Name of the contact person responsible for corrective action: Felipe Chavana, Executive Director Planned completion date for corrective action plan: Effectively Immediately.

View Audit 369565

Finding 1157234 (2024-001)

Material Weakness 2024

Ellwood City Borough

PA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

CONDITION: During my review of the Borough of Ellwood City’s internal controls over federal awards, I noted that the Borough does not have formal written policies and procedures surrounding the management of their federal award funds. Although not all-inclusive, an example of some of the required po...

CONDITION: During my review of the Borough of Ellwood City’s internal controls over federal awards, I noted that the Borough does not have formal written policies and procedures surrounding the management of their federal award funds. Although not all-inclusive, an example of some of the required polices would include written procedures for procurement, conflict of interest, and allowable costs. This is a repeat finding (2023-001) from the prior year.CRITERIA: Section 2 CFR 200.303 of the Uniform Guidance requires non-federal entities such as the Borough of Ellwood City to maintain effective internal controls over federal awards. In addition, the Uniform Guidance also recommends these internal controls follow guidance in Standards for Internal Control in the Federal Government (the Green Book), issued by the Comptroller General of the United States.RECOMMENDATION: I recommend that the Borough of Ellwood City adopt the required written policies and procedures surrounding the management of federal award funds as prescribed by Section 2 CFR 200.303 of the Uniform Guidance. The focus of these policies and procedures should be to ensure that the Borough officials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified.MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management of the Borough will begin the process of reviewing Section 2 CFR 200.303 of the Uniform Guidance with the objective of understanding what specific policies and procedures surrounding the management of their federal award funds are required. As recommended, the focus of these policies and procedures will be to ensure that the Borough officials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified. The timeframe for researching the required written policies and procedures of the Uniform Guidance, and the development and implementation of these written policies and procedures will cover the period including the last quarter of calendar year 2025 through and including the 2nd quarter of calendar year 2026.Borough Officials responsible for the implementation of the Corrective Action Plan:Kevin Swogger, Borough Manager.

View Audit 369555

Finding 1157225 (2024-003)

Material Weakness 2024

Community Housing Solutions

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Management will enforce a standardized reimbursement packet review checklist, requiring documented approval prior to submission. All reimbursement packets will be stored electronically in a central repository. Training will be provided to all accounting staff on documentation standards. Periodic sup...

Management will enforce a standardized reimbursement packet review checklist, requiring documented approval prior to submission. All reimbursement packets will be stored electronically in a central repository. Training will be provided to all accounting staff on documentation standards. Periodic supervisory reviews will be performed to confirm compliance.

View Audit 369522

Finding 1157181 (2024-001)

Material Weakness 2024

Skagit County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

We agree with the above mentioned finding. All vendors were checked and none of the vendors paid with federal funds were suspended or disbarred but no documentation was maintained. For the subrecipient monitoring calls were made and inquiry on an ongoing basis but no documentation was maintained the...

We agree with the above mentioned finding. All vendors were checked and none of the vendors paid with federal funds were suspended or disbarred but no documentation was maintained. For the subrecipient monitoring calls were made and inquiry on an ongoing basis but no documentation was maintained there as well. Policies have been put into place for suspension and debarment to be included in all contracts and those vendors with no contracts a search for suspension and debarment will take place before any purchases. Policies have also been put into place to have a uniform spreadsheet to document the monitoring of all subrecipients.

View Audit 369495

Finding 1157179 (2024-001)

Material Weakness 2024

The Just One Project

NV

Allowable Costs / Cost Principles Eligibility Significant Deficiency

The Just One Project's CSFP team will maintain a filing system organized by service site, alphabetical client name, and month and year of registration. The team will also utilize the Salesforce system to track registered clients, recertification dates, and services provided each day. Effective immed...

The Just One Project's CSFP team will maintain a filing system organized by service site, alphabetical client name, and month and year of registration. The team will also utilize the Salesforce system to track registered clients, recertification dates, and services provided each day. Effective immediately, designated CSFP staff will visit all active distribution sites each business day to collect new registration and recertification forms, cross-check them and previously filed forms against the day's Salesforce distribution list, and file new forms in the designated system. This will ensure every client record is complete and current. In addition, the team will conduct an internal audit at least annually to confirm that all participant files contain required documents and certifications, promptly address any deficiencies, and document corrective steps. Staff will also receive periodic refresher training to reinforce record-keeping standards and sustain compliance.

View Audit 369485

Finding 1157177 (2024-004)

Material Weakness 2024

Big Valley Rancheria Band of Pomo Indians

CA

Questioned Costs Allowable Costs / Cost Principles § 200.303

Individual(s) Responsible: Enrique Martinez, Grant Manager and Program Director Action: Management will implement a process to ensure all expenditures are properly documented and reviewed for allowability before being charged to the Program. Staff will be trained on documentation and compliance requ...

Individual(s) Responsible: Enrique Martinez, Grant Manager and Program Director Action: Management will implement a process to ensure all expenditures are properly documented and reviewed for allowability before being charged to the Program. Staff will be trained on documentation and compliance requirements. Internal controls will be strengthened to prevent unallowable costs. Anticipated Completion Date: December 31, 2025

View Audit 369484 Questioned Costs: $1

Finding 1157171 (2024-003)

Material Weakness 2024

Transition Resource Action Center

TX

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.430

The exceptions resulted from delays in updating payroll/timekeeping systems and insufficient documentation to support allocation changes. To correct this, TRAC has implemented a Position Control Update process: any change to an employee’s grant allocation must be documented on a Position Control Upd...

The exceptions resulted from delays in updating payroll/timekeeping systems and insufficient documentation to support allocation changes. To correct this, TRAC has implemented a Position Control Update process: any change to an employee’s grant allocation must be documented on a Position Control Update form, signed by the Finance Director, and entered into the payroll system within 5 business days of the change. Additionally, the Finance team performs monthly reconciliations between timecards, payroll registers, and the general ledger to ensure that payroll charges are accurate and properly supported before being billed to grants. Completion Date: October 1, 2025. Responsible Parties: Nicole Binkley, Chief Executive Officer Josh Runnels, Director of Finance and Operations

View Audit 369477

Finding 1157170 (2024-002)

Material Weakness 2024

Transition Resource Action Center

TX

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness § 200.430

At the time of the audit period, TRAC was newly independent from CitySquare and had not yet integrated supervisor approval of timecards into its internal control systems. This gap contributed to missing approvals during the transition year. As of September 2024, TRAC implemented employee and supervi...

At the time of the audit period, TRAC was newly independent from CitySquare and had not yet integrated supervisor approval of timecards into its internal control systems. This gap contributed to missing approvals during the transition year. As of September 2024, TRAC implemented employee and supervisor approvals of timecards within the time keeping system. Additionally, the organization has and will continue to implement a thorough review process that will include the following:  Employee acknowledgement of their individual grant allocation  Employee approval of their timecard  Manager acknowledgment of their individual grant allocation as well as the allocation of each employee they supervise  Manager approval of each employee’s timecard  The finance team will review each timecard individually prior to charging salary costs to grants. This process ensures that time and effort documentation is complete, approved, and compliant with federal and state requirements. Compliance with this policy will be monitored monthly by the Finance Director to ensure continued adherence.Completion Date: October 1, 2025.Responsible Parties: Nicole Binkley, Chief Executive Officer Josh Runnels, Director of Finance and Operations

View Audit 369477

Finding 1157133 (2024-002)

Material Weakness 2024

Edna Martin Christian Center, Inc.

IN

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporti...

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporting. On a monthly basis, the Financial Grant Coordinator will collaborate with Senior Directors and Program Directors to review financial activity. These reviews aim to verify that expenditure aligns with the allowable costs defined by each grant, ensuring full compliance with funding requirements. Corrective: Budget vs. actual reviews are conducted with senior directors to evaluate financial performance and ensure alignment with programmatic, administrative, and funding guidelines. During these reviews, directors assess which costs are permissible and identify any expenditure that falls outside allowable parameters. Non-compliant costs are reallocated to appropriate programs that permit such expenses or to administrative accounts as necessary.

View Audit 369464

Finding 1157132 (2024-001)

Material Weakness 2024

Edna Martin Christian Center, Inc.

IN

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

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporti...

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporting. On a monthly basis, the Financial Grant Coordinator will collaborate with Senior Directors and Program Directors to review financial activity. These reviews aim to verify that expenditure aligns with the allowable costs defined by each grant, ensuring full compliance with funding requirements. Corrective: Budget vs. actual reviews are conducted with senior directors to evaluate financial performance and ensure alignment with programmatic, administrative guidelines, and funding guidelines. During these reviews, directors assess which costs are permissible and identify any expenditure that falls outside allowable parameters. Non-compliant costs are reallocated to appropriate programs that permit such expenses or to administrative accounts as necessary.

View Audit 369464 Questioned Costs: $1

Finding 1157131 (2024-002)

Material Weakness 2024

Ashtabula Metropolitan Housing Authority

OH

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles § 200.403

All five (5) properties were SOLD

View Audit 369463 Questioned Costs: $1

Finding 1157118 (2024-001)

Material Weakness 2024

American College of Occupational and Environmental Medicine

IL

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

To ensure compliance with grant requirements and address the issue with employee timecards and vouchers submitted, the following steps will be implemented: 1. Time Tracking: Employees will continue to be required to record their time every two weeks (through HourTimeSheet), ensuring that the hours w...

To ensure compliance with grant requirements and address the issue with employee timecards and vouchers submitted, the following steps will be implemented: 1. Time Tracking: Employees will continue to be required to record their time every two weeks (through HourTimeSheet), ensuring that the hours worked align with the percentage of time allocated to the grant for those two weeks. 2. Clear Communication: The Project Director will clarify the importance of matching monthly hours with the percentage allocated to all staff participating in the grant. This will help prevent misunderstandings regarding time reporting. 3. Reviews: The Project Director will continue to conduct monthly reviews of timecards to verify that reported hours correspond with the grant’s allocation requirements before submitting vouchers. By implementing these measures, we aim to ensure that timecards accurately reflect the allocation of employee-related costs on a monthly basis, promoting compliance with grant requirements moving forward.

View Audit 369421

Finding 1157101 (2024-001)

Material Weakness 2024

Maryland Mep, Inc.

MD

Allowable Costs / Cost Principles

2024-001 Allowability Manufacturing Extension Partnership – Assistance Listing No. 11.611 Recommendation: We recommend that the Organization update the cost allocation plan for shared administrative expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

2024-001 Allowability Manufacturing Extension Partnership – Assistance Listing No. 11.611 Recommendation: We recommend that the Organization update the cost allocation plan for shared administrative expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. CORRECTIVE ACTION PLAN Action taken in response to finding: Maryland MEP will update the cost allocation process to include a review of the allocation of all costs, including payroll processing fees. Through this update, Maryland MEP will ensure all costs are allowable and that all shared administrative expenses are allocated and attributed to all of Maryland MEP’s programs in a manner consistent with the organizational policy. In addition to updating the cost allocation process, Maryland MEP will ensure effective controls are in place to review the allocation performed on a regular basis. Name of the contact person responsible for corrective action: Michael Kelleher Planned completion date for corrective action plan: 10/31/2025

View Audit 369415

Finding 1157098 (2024-002)

Material Weakness 2024

Boys & Girls Clubs of Central Nh INC

NH

Allowable Costs / Cost Principles

View of Responsible Officials and Planned Corrective Action: The Club has reviewed the findings and acknowledges the importance of documented controls over federal expenditures. The expenses noted were submitted for payment by the appropriate approver via Email, however, the emails were not maintain...

View of Responsible Officials and Planned Corrective Action: The Club has reviewed the findings and acknowledges the importance of documented controls over federal expenditures. The expenses noted were submitted for payment by the appropriate approver via Email, however, the emails were not maintained due to staff turnover. To address this finding, all grant expenditures are documented with approval and scanned prior payment.

View Audit 369401

Corrective Action Plans

Filters