Corrective Action Plans

Finding 571695 (2024-003)

Material Weakness 2024

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develo...

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develop and implement a comprehensive training program, accompanied by detailed written guidelines and procedures, to equip all staff involved in managing federal funds with the necessary knowledge and tools to maintain compliance and enhance accountability.

View Audit 362633

Finding 571678 (2024-001)

Material Weakness 2024

Illinois Manufacturing Excellence Center

IL

Allowable Costs / Cost Principles Material Weakness Reporting

Management agrees with the finding. As of June 2025, IMEC has begun implementing a formal financial statement review policy.

View Audit 362616

Finding 571669 (2024-002)

Significant Deficiency 2024

Lutheran Services in Iowa, Inc.

IA

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303

Unaccompanied Children Program Assistance Listing No. 93.676 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Unaccompanied Children Program Assistance Listing No. 93.676 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review all timesheet approvals are completed monthly. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: Complete and ongoing

View Audit 362611

Finding 571666 (2024-001)

Significant Deficiency 2024

Lutheran Services in Iowa, Inc.

IA

Cash Management Student Financial Aid Allowable Costs / Cost Principles § 200.303

Title IV-E Foster Care Assistance Listing No. 93.658 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response ...

Title IV-E Foster Care Assistance Listing No. 93.658 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Preparer of drawdown request will have approval from another finance team member. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: Complete and ongoing

View Audit 362611

Finding 571653 (2024-003)

Material Weakness 2024

Hennepin County Minnesota

MN

Eligibility Allowable Costs / Cost Principles Material Weakness

Program: Medical Assistance Program. Assistance Listing Number 93.778 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following instance of noncompliance in the sample of sixty case files tested: • One MAXIS case file did not h...

Program: Medical Assistance Program. Assistance Listing Number 93.778 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following instance of noncompliance in the sample of sixty case files tested: • One MAXIS case file did not have a renewal application on file. In addition, the County does not have a formalized supervisory case file review process in place to ensure accuracy and completeness of inputs into the two eligibility determination systems, MAXIS and METS. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin County will strengthen internal controls over inputs used to determine eligibility to ensure they are correctly entered, and the information required by the contact is retained in the County’s records. Hennepin County Employee Responsible for the CAP: Vickie Goulette Planned Completion Date for CAP: December 31, 2025

View Audit 362609

Finding 571652 (2024-004)

Significant Deficiency 2024

Hennepin County Minnesota

MN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Significant Deficiency

Program: Supplemental Nutrition Assistance Program (SNAP). Assistance Listing # 10.564 Medical Assistance Program. AssistanceListing Number 93.778 Temporary Assistance for Needy Families (TANF). Assistance Listing Number 93.558 Type of Finding: Significant Deficiency in Internal Control over Co...

Program: Supplemental Nutrition Assistance Program (SNAP). Assistance Listing # 10.564 Medical Assistance Program. AssistanceListing Number 93.778 Temporary Assistance for Needy Families (TANF). Assistance Listing Number 93.558 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: During our testing of random moment studies one individual was reported on the second quarter time study report and five individuals were reported on the third quarter report that were terminated or resigned prior to the start of the respective quarter. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin County will review its procedures for giving timely updates to the random moments listing for the State of Minnesota. Hennepin County Employee Responsible for the CAP: Samantha Braun Planned Completion Date for CAP: December 31, 2025

View Audit 362609

Finding 571651 (2024-002)

Material Weakness 2024

Hennepin County Minnesota

MN

Eligibility Allowable Costs / Cost Principles Material Weakness

Program(s): Supplemental Nutrition Assistance Program (SNAP). Assistance Listing Number 10.561 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following three instances of noncompliance in the sample of forty case files tested:...

Program(s): Supplemental Nutrition Assistance Program (SNAP). Assistance Listing Number 10.561 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following three instances of noncompliance in the sample of forty case files tested: • One MAXIS case files did not have a renewal application on file. • One MAXIS case file did not have a signed application on file. • One MAXIS case file did not have documentation matching the income on file. In addition, the County does not have a formalized supervisory case file review process in place to ensure accuracy and completeness of inputs into the eligibility determination system, MAXIS. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin County will strengthen internal controls over inputs used to determine eligibility to ensure they are correctly entered, and the information required by the contract will be retained in the County’s records Hennepin County Employee Responsible for the CAP: Jennifer Frey Planned Completion Date for CAP: December 31, 2025

View Audit 362609

Finding 571638 (2024-001)

Significant Deficiency 2024

Special Olympics Indiana, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles § 200.430

U.S. Department of Education and U.S. Department of Health and Human Services Special Olympics Indiana, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 01, 2024 – December 31, 2024 The findings from the schedule of findings a...

U.S. Department of Education and U.S. Department of Health and Human Services Special Olympics Indiana, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 01, 2024 – December 31, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-001 Special Education – Special Olympics Education Programs – Assistance Listing No. 84.380 Recommendation: We recommend that the Organization ensure policies and procedures for reviewing and approving payroll expenditures for grant programs be strengthened to ensure mathematical accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The process for reviewing salaries and benefits charged to grants has been modified. On at least a quarterly basis, the CFO reviews salaries expenses coded to the grant in the grant tracking worksheets and verifies amounts against actual payroll reports. Name(s) of the contact person(s) responsible for corrective action: Karen Kennelly, CFO Planned completion date for corrective action plan: Implemented If the U.S. Department of Education and/or U.S. Department of Health and Human Services has questions regarding this plan, please call Karen A. Kennelly, CFO, 317-695-3778.

View Audit 362576 Questioned Costs: $1

Finding 571633 (2024-001)

Material Weakness 2024

City of South Amboy

NJ

Cash Management Allowable Costs / Cost Principles Material Weakness

FINDING: The City filed for and received reimbursements for the City’s ferry terminal site improvements utilizing the same vendor invoices under both the Coronavirus State and Local Fiscal Recovery Funds grant and/or State of New Jersey Department of Transportation federal and state transportation g...

FINDING: The City filed for and received reimbursements for the City’s ferry terminal site improvements utilizing the same vendor invoices under both the Coronavirus State and Local Fiscal Recovery Funds grant and/or State of New Jersey Department of Transportation federal and state transportation grants. ANALYSIS: The City Engineer had applied for reimbursements from the State of New Jersey Department of Transportation and the C.F.O. from the Coronavirus State and Local Fiscal Recovery Fuds grant unknowingly at the same time. Both individuals used the same vendor invoices in their reporting. The Engineer used only the invoices for the hard costs involved for reimbursement while the C.F.O. used invoices for both hard and soft costs to request drawdowns/advances. CORRECTIVE ACTION: All applications for grant reimbursements will be reviewed by Administration and/or C.F.O. prior to being submitted. IMPLEMENTATION DATE: Immediately

View Audit 362557

Finding 571631 (2024-001)

Significant Deficiency 2024

Young Women's Christian Assoc of Seattle-King-Snohomish Counties

WA

Questioned Costs Allowable Costs / Cost Principles § 200.406

Corrective Action Plan For the Year Ended December 31, 2024 YWCA Seattle | King | Snohomish 1118 Fifth Avenue, Seattle, WA, 98101 P: 206.461.4888 YWCAWORKS.ORG Finding Number 2024-001 Contact Person(s): Amanda Harlass, Controller, aharlass@ywcaworks.org Explanation and specific reasons for disagreem...

Corrective Action Plan For the Year Ended December 31, 2024 YWCA Seattle | King | Snohomish 1118 Fifth Avenue, Seattle, WA, 98101 P: 206.461.4888 YWCAWORKS.ORG Finding Number 2024-001 Contact Person(s): Amanda Harlass, Controller, aharlass@ywcaworks.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective action planned: The Organization agrees that if there is a discount applied to an allowable expense, the discount related to the expense should also be captured within the grant drawdown. The Organization migrated to Sage Intacct on November 1, 2023. In the setup of the Intacct system, the default account for discounts was set up as the accounts payable balance sheet account instead of a discounts taken contra expense account. The result was discounts automatically calculated by Intacct on invoices based on the date paid were not applied against the related grants correctly. The Organization corrected the setup of discounts in Intacct on June 11, 2025, ensuring that Intacct will apply all early payment discounts to a designated contra expense account going forward. This contra account is captured in the general ledger details used to develop grant billings, resulting in accurate application to grant contracts. The Organization identified only four vendors where discounts were taken since November 2023, totaling less than $5,000. We are researching details of the grants affected by this error. Once complete, we will make corrections in the general ledger and correspond with the affected funders to obtain instructions on how to apply the discounts retroactively. Anticipated completion date: November 30, 2025

View Audit 362544 Questioned Costs: $1

Finding 571595 (2024-002)

Significant Deficiency 2024

Homesight and Subsidiaries

WA

Allowable Costs / Cost Principles § 200.430

HOMESIGHT AND SUBSIDIARIES Management’s Corrective Action Plan For the Year Ended December 31, 2024 Finding 2024-002 Contact Person(s): Tammie Anders, Director of Finance John Gikandi, Sr. Accountant (Manager) Explanation and specific reasons for disagreement with the audit finding or that the corr...

HOMESIGHT AND SUBSIDIARIES Management’s Corrective Action Plan For the Year Ended December 31, 2024 Finding 2024-002 Contact Person(s): Tammie Anders, Director of Finance John Gikandi, Sr. Accountant (Manager) Explanation and specific reasons for disagreement with the audit finding or that the corrective action is not required (if applicable): No disagreement Corrective action planned: Labor distribution reports pulled from the financial software program (MIP) used to process payroll, will are be signed (via hard signature or docusign/adobe within five (5)) working days from date of payroll by HS/HSCD employees. Anticipated completion date: Corrective action has already been in place for 2025.

View Audit 362523

Finding 571539 (2024-003)

Material Weakness 2024

Tca Health, Inc.

IL

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

Recommendation: Management should reenforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disag...

Recommendation: Management should reenforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA has changed the time and effort sheet to be less confusing for staff. Also, we can set up allocations in our payroll system which the employee and supervisor have to sign off on their time card for each payroll. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500 Questioned Costs: $1

Finding 571500 (2024-003)

Material Weakness 2024

City of Loveland

CO

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

Condition: The City did not have controls in place surrounding the review of requests for reimbursement to ensure the underlying invoices were allowable and that the local matching contribution was calculated correctly. Planned Corrective Action: The City will revise its Grants Management Administra...

Condition: The City did not have controls in place surrounding the review of requests for reimbursement to ensure the underlying invoices were allowable and that the local matching contribution was calculated correctly. Planned Corrective Action: The City will revise its Grants Management Administrative Regulation to require that all requests for reimbursement be submitted on a quarterly basis. Each RFR will be required to go through a documented review by a finance staff member prior to submission to ensure accuracy and appropriate application of required match. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 07/31/2025

View Audit 362454

Finding 571495 (2024-001)

Material Weakness 2024

Boys and Girls Clubs of Greater Houston, Inc. and Controlled Org

TX

Allowable Costs / Cost Principles

Finding #2024-001 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 2152805...

Finding #2024-001 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020, Passed through Lamar Consolidated Independent School District, Contract period: 09/01/22 – 06/30/24, Contract number: None, Passed through Wharton Independent School District, Contract period: 01/01/22 – 06/30/24, Contract number: None. Condition and context: In a sample of 30 payroll transactions, 7 did not have timesheets to support the allocation of salary costs charged to the major program. Further investigation revealed that Boys and Girls Clubs did not require time and effort reporting for program management personnel whose time charged to the awards totaled approximately $98,000. Repeat finding of #2023-003. Recommendation: Strengthen controls to require time and effort reporting of actual time incurred for all salaries and wages charged to federal programs. Planned corrective action: Management agrees with the finding. Boys and Girls Clubs shall implement tighter controls related to accurately documenting time and effort allocations to grants. Boys and Girls Clubs became aware of this issue subsequent to the termination of the program. At that time, the Vice President of Finance and Business Operations implemented a Bi-Weekly Activity Report for administrative salaried personnel on a timeline that aligns with the payroll period cycle. Administrative personnel have been trained on the use of the Bi-Weekly Activity Report. The Bi-Weekly Activity Report is filled out by the employee detailing their activity for the period and signed by their immediate Supervisor and then provided back to the Finance Department. Responsible officer: Jonathan Sturgis, Vice President Finance and Business Operations. Estimated completion date: Completed June 30, 2024

View Audit 362452

Finding 571487 (2024-004)

Significant Deficiency 2024

Academy of Accelerated Learning, INC

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designat...

Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designate the preparer and approver, to properly and timely record all accounts in accordance with generally accepted accounting principles. Academy of Accelerated Learning, Inc. will establish timelines and training for the expense approval process. Leadership and the new financial management will designate staff to align with a segregation of duties and hold staff accountable. Timeline and Responsible Position: By August 31, 2026. Board of Directors, Superintendent, and Chief Financial Officer.

View Audit 362410

Finding 571481 (2024-002)

Material Weakness 2024

Eastern Plains Community Action Agency, Inc.

NM

Questioned Costs Equipment & Real Property Management Allowable Costs / Cost Principles § 200.303 § 200.313 § 200.406

Physical inventory has been completed, and this process was added to our monitoring calendar to be completed in May of each year. Regarding insurance reimbursement, our policies and procedures are updated to reflect this requirement, and the fiscal staff has been t...

Physical inventory has been completed, and this process was added to our monitoring calendar to be completed in May of each year. Regarding insurance reimbursement, our policies and procedures are updated to reflect this requirement, and the fiscal staff has been trained on this requirement.

View Audit 362404 Questioned Costs: $1

Finding 571435 (2024-002)

Material Weakness 2024

Hope Shines Bright Holding Company, Inc.

NV

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management § 200.62

2004-002: Controls over Allowable Costs, etc. St. Jude’s Ranch for Children (the parent entity of HSB Holding Company) acknowledges that weaknesses in the financial oversight process contributed to this finding. Specifically, limited knowledge of Generally Accepted Accounting Principles (GAAP) and ...

2004-002: Controls over Allowable Costs, etc. St. Jude’s Ranch for Children (the parent entity of HSB Holding Company) acknowledges that weaknesses in the financial oversight process contributed to this finding. Specifically, limited knowledge of Generally Accepted Accounting Principles (GAAP) and federal cost principles by key financial personnel led to misclassification of costs and errors in reimbursement requests in a new type of grant unfamiliar to the accounting team. In response, the organization is restructuring its finance department to ensure that individuals with appropriate qualifications and experience in nonprofit GAAP and federal grant compliance are responsible for reviewing accounting records and reimbursement requests. This includes a new Chief Financial Officer with demonstrated experience in federal grant accounting and compliance and a dedicated grants manager to prepare all reimbursement submissions under the oversight of the CFO.

View Audit 362369

Finding 571398 (2024-002)

Significant Deficiency 2024

Jefferson County Iowa

IA

Allowable Costs / Cost Principles

Data Collection Form Name of the contact person: Christy Conner, County Auditor Corrective Action: Future data collection forms will be filed by the due date. Proposed Completion Date: Future audits.

View Audit 362348

Finding 571358 (2024-001)

Significant Deficiency 2024

Franklin County Public Utility District No. 1

WA

Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318

The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.

View Audit 362298

Finding 571307 (2024-001)

Material Weakness 2024

Lyle School District No. 406

WA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles and federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: A new methodology for calculating indirect cost rates has been implemented, including working directly with EGMS staff at the beginning of the fiscal year to document the correct indirect rate per grant (for the 2024-25 fiscal year this was completed in March 2025). The District was previously not aware that OSPI was not modifying the hard coded rate. The District has significantly strengthened its internal controls over expenditures. We've implemented a checklist system for accounts payable, designed to catch errors such as duplicate taxation. Additionally, the District developed a master spreadsheet to reconcile all grant claims monthly, ensuring each claim is reconciled both before and after submission, and upon revenue receipt. Anticipated date to complete the corrective action: March 2025

View Audit 362249 Questioned Costs: $1

Finding 571282 (2024-001)

None 2024

Valley Packaging Industries, Inc.

WI

Allowable Costs / Cost Principles

VPI is trying to reduce the amount of wages that require allocation to benefitting programs. More employees are now being charged directly to the programs they work in. As the number of employees decreases, the likelihood of finding a reasonable, cost effective solution increases. VPI is still trans...

VPI is trying to reduce the amount of wages that require allocation to benefitting programs. More employees are now being charged directly to the programs they work in. As the number of employees decreases, the likelihood of finding a reasonable, cost effective solution increases. VPI is still transitioning to the cloud based version of Business Central and may have some option available once this is completed. Person Responsible: Jim Patten, CFO Timing for Implementation: This will continue to be evaluated going forward

View Audit 362207

Finding 571250 (2024-001)

Material Weakness 2024

La Center School District

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Gary McGarvie, Business Manager PO Box 1840 La Center, WA 98629 (360) 263-2131 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). This letter is in response to the SAO Audit concern regarding the Special Education Time & Effort Attestation Finding. As discussed with the State Auditor, the issue stemmed from a clerical error in the activity box selection. We have since corrected the forms, with the original signer's initials added for verification. This error did not affect student services or funding. A review of prior year signatures supports the intent to check the correct box on the forms. To prevent similar issues in the future, we will pre-fill the forms and print them with the appropriate box selected for the necessary attestation. Moving forward, LCSD will continue to adhere to the guidelines provided by OSPI for attestation signatures and the correct use of fund codes. Anticipated date to complete the corrective action: 4/23/2025

View Audit 362175

Finding 571248 (2024-001)

Significant Deficiency 2024

Catholic Charities of Shiawassee and Genesee Counties

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the req...

Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years. The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of the program, time studies and allocations will be reexamined at least biannually.

View Audit 362157 Questioned Costs: $1

Finding 571136 (2024-001)

Significant Deficiency 2024

Washington County Youth Service Bureau and Boys and Girls Club

VT

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

Finding Number: 2024-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of having a formal, documented approval process for journal entries—one that is clear both in form and in practice. Context: Historically, the Executive Director and the Director...

Finding Number: 2024-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of having a formal, documented approval process for journal entries—one that is clear both in form and in practice. Context: Historically, the Executive Director and the Director of Finance jointly reviewed internal financial reports. During these reviews, items that appeared inconsistent were examined in detail to ensure proper coding, and adjustments were made as needed. However, documentation of this review process was not consistently maintained. Corrective Action Plan 1. Oversight at the Board Level In mid-FY25, EYS established a Board Finance Committee. One of its top priorities has been to ensure the development of an auditable review process for financial reports and key transactions, including journal entries. The committee began by reviewing FY24 journal entries, conducting an internal audit of randomly selected entries to assess supporting documentation and the appropriateness of coding. No issues were identified during this review. 2. Increased Staffing to Strengthen Internal Controls EYS has expanded its finance team to improve internal controls. The addition of new staff enables greater segregation of duties, allowing for multiple levels of review of journal entries at both the Director of Finance and Executive Director levels. 3. Review and Revision of Fiscal Policies To support the transition from cash basis to accrual basis financial reporting in FY24, financial reporting and review processes were performed, but often on an irregular basis. With the formation of the Board Finance Committee and the expansion of finance staff, EYS is now actively assessing and updating its fiscal policies to better align with the needs of the organization’s financial operations and reporting standards. EYS is committed to strengthening its financial practices and has fully embraced the implementation of a formal, consistent process for the review and approval of journal entries.

View Audit 362034

Finding 571013 (2024-002)

Material Weakness 2024

Geneva City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.326

Corrective Action Plan Item 2024-002 Special Tests and Provisions - Wage Rate Requirement Responsible Parties: Heath McInnis, Assistant Superintendent The Board will provide assurance that proper prevailing wage requirements are added to construction contracts being paid from Federal funds, and tha...

Corrective Action Plan Item 2024-002 Special Tests and Provisions - Wage Rate Requirement Responsible Parties: Heath McInnis, Assistant Superintendent The Board will provide assurance that proper prevailing wage requirements are added to construction contracts being paid from Federal funds, and that certified payrolls are maintained for each week in which construction work is performed. These changes will be enacted by July 31, 2025

View Audit 361965 Questioned Costs: $1

Corrective Action Plans

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