Corrective Action Plans

Finding 1167738 (2025-003)

Material Weakness 2025

Marissa Community Unit School District No. 40

IL

Allowable Costs / Cost Principles Reporting

Condition: The District reported expenses on the IDEA Flow Through excpenditure report that were claimed in another grant. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submiting. Management Response: The District will re...

Condition: The District reported expenses on the IDEA Flow Through excpenditure report that were claimed in another grant. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submiting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports. Anticipated Date of Completion: June 30, 2026

View Audit 378982

Finding 1167727 (2025-002)

Material Weakness 2025

The Road Home

UT

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Management agrees with the finding. The weakness occurred due to the implementation of a change in the accrual process not initially being fully documented as an additional task in the billing workflow. Our corrective action plan is as follows: • Rectify the financial impact of the identified duplic...

Management agrees with the finding. The weakness occurred due to the implementation of a change in the accrual process not initially being fully documented as an additional task in the billing workflow. Our corrective action plan is as follows: • Rectify the financial impact of the identified duplicated cost (which is isolated to a single billing period) via a billing adjustment to ensure the net reimbursement of program expenses by the relevant funder is accurate. • Document the rationale for the payroll accrual and its subsequent reversal, and the individual steps required at each stage of the billing and review processes. The CFO, Controller and Grant Billing Manager are responsible for implementing this action plan which will be complete by end of December 2025. In the interim, the payroll accrual and reversal process is being subject to particular and focused review during the monthly billing process to ensure compliance while we implement the long-term plan.

View Audit 378969

Finding 1167665 (2025-004)

Material Weakness 2025

Town of North Haven, Connecticut

CT

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Allowable Costs - Special Education Cluster (IDEA) (Significant Deficiency - Other Matter) Description of Finding 1 employee’s pay rate was not updated to reflect the new fiscal year 2025 collective bargaining agreement for their specific union after its implementation in December 2024. Although ret...

Allowable Costs - Special Education Cluster (IDEA) (Significant Deficiency - Other Matter) Description of Finding 1 employee’s pay rate was not updated to reflect the new fiscal year 2025 collective bargaining agreement for their specific union after its implementation in December 2024. Although retroactive pay for hours worked prior to ratification was correctly calculated and paid, the payroll system continued using the prior contract’s rate for all subsequent pay periods through the end of the school year. This occurred due to a failure in the payroll update process following contract implementation. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Board of Education will implement additional controls over payroll updates and establish a documented process for updating pay rates immediately after contract ratification. Additionally, review and verification of rate changes, along with periodic reconciliation against approved salary schedules or union agreements, should be performed to ensure accuracy and compliance. Name of Contact Person Christian Strickland, BOE Chief Operating Officer Projected Completion Date June 30, 2025

View Audit 378913

Finding 1167594 (2025-002)

Material Weakness 2025

Msad #27

ME

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

SIGNIFICANT DEFICIENCIES, 2025-002 Allowable Costs and Activities: There is an audit recommendation that the District implement internal control processes and procedures to ensure that each purchase has a purchase order and an approved invoice at the time of payment, clearly indicating pre-approval ...

SIGNIFICANT DEFICIENCIES, 2025-002 Allowable Costs and Activities: There is an audit recommendation that the District implement internal control processes and procedures to ensure that each purchase has a purchase order and an approved invoice at the time of payment, clearly indicating pre-approval for the purchase and coding to ensure it is charged to the correct accounts. Corrective Action: The District already has a requisition/purchase order system in place and will expand it to ensure purchases are pre-approved and that invoices are approved and that the purchase is coded to the appropriate fund. Anticipated Completion Date: This corrective action has already been implemented. Status: Completed.

View Audit 378769

Finding 1167576 (2025-002)

Material Weakness 2025

Buncombe County, Nc

NC

Allowable Costs / Cost Principles Reporting Student Financial Aid

2025-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles The auditors recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. NCDHHS policy requires progra...

2025-002 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles The auditors recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. NCDHHS policy requires program salaries to be allocated and supported by payroll and attendance records for individuals. There is no disagreement with this audit finding. Annual day sheet training is now required for all staff that submit day sheets. Additionally, all new hires are required to complete day sheet training prior to submitting their first entry. A PowerBI dashboard has been created and released in June 2025 to pull data from both Workday (the County’s system of record) and our daysheet system, ISSI that provides supervisors the ability to show discrepancies between entries in real time. The County will also conduct random reviews monthly. Any discrepancies identified will be provided to staff leadership for support and correction. Additional reviews will be conducted for those staff with identified errors until released by leadership. Semi-annual reports will be provided to HHS Senior Leadership members to show trends and compliance with day sheet and timesheet entries. These reports will be created in December and June of each year. Person responsible for correction action: Leigh Anderson, HHS Business Administrator Completion date: The County has already implemented these changes.

View Audit 378698

Finding 1167556 (2025-001)

Material Weakness 2025

Herkimer-Fulton-Hamilton-Otsego Boces

NY

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

Finding 2025-001 – Allowable Costs The BOCES concurs with the finding 2025-001. Corrective Action: The BOCES will implement the following corrective actions to be completed by November 30, 2025: 1. The BOCES will develop and implement new written policies and procedures for time and effort reporting...

Finding 2025-001 – Allowable Costs The BOCES concurs with the finding 2025-001. Corrective Action: The BOCES will implement the following corrective actions to be completed by November 30, 2025: 1. The BOCES will develop and implement new written policies and procedures for time and effort reporting. 2. All grant-funded employees will receive training on the new procedures. 3. The BOCES will implement a new system to track and certify employee time. Contact Person: Daniel Henner, Business Administrator (315) 796-9902 dhenner@herkimer-boces.org

View Audit 378652

Finding 1167546 (2025-001)

Material Weakness 2025

Spartanburg County School District Three

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

The finance department will monitor federal budgets within GAPS and will do timely budget amendments with the SDE in order to make sure that all federal expenditures are spent within the proper function and object codes in GAPS.

View Audit 378623

Finding 1167428 (2025-002)

Material Weakness 2025

Lutheran Social Services of South Dakota

SD

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency § 200.303

Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Two instances were identified where the approval over the expense occurred after the check was...

Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Two instances were identified where the approval over the expense occurred after the check was written. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: Procedures will be reviewed with staff to ensure staff are fully trained on the proper sequence of approval and release of checks. Where appropriate, procedures may be modified to ensure proper approval is obtained and documented, prior to checks being delivered to clients. Anticipated Completion Date: December 31, 2025

View Audit 378522

Finding 1167375 (2025-006)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the a...

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167363 (2025-006)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the a...

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167351 (2025-010)

Material Weakness 2025

State of New York

NY

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

State Agency: Office of Addiction Services and Supports Program Name: Block Grants for Prevention and Treatment of Substance Abuse ALN #: 93.959 Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: (518) 485-2053 E-mail Address: steven.shrager@oasas.ny.gov Audit Report R...

State Agency: Office of Addiction Services and Supports Program Name: Block Grants for Prevention and Treatment of Substance Abuse ALN #: 93.959 Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: (518) 485-2053 E-mail Address: steven.shrager@oasas.ny.gov Audit Report Reference: 2025-010 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: The condition found was due the timing of the implementation of the Office of Addiction Services and Supports (OASAS) corrective action plan for a finding that was identified in the previous fiscal year. As a result of staffing changes and constraints brought about by the COVID-19 pandemic, the Federal Funding Accountability and Transparency Act (FFATA) reporting requirements were not adequately considered, and FFATA reporting was not completed in the prior year. Resource constraints continued to be a challenge throughout the current fiscal year, which prevented OASAS from fully implementing its corrective action plan during this period. OASAS will review and enhance its policies, procedures, and internal controls to ensure that all amounts passed through to subrecipients and subcontractors under subawards as defined in 45 CFR 75.2 are reported in accordance with the FFATA federal regulations. All OASAS first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311. SAM.gov will be updated for obligations under the Federal Fiscal Year (FFY) 2020 award and forward. Due to employee separations in the Grants Management and Aid to Localities Budget area, the lead assigned to this task in December 2024 was the Bureau Director. Staff from Grants and Aid to Localities attended the December and following webinars held for the transition from FSRS to SAM.gov. The actual transition to SAM.gov occurred in early March 2025, which delayed our reporting. FFY23 entries were made in FSRS prior to the transition, but the system would not allow us to submit and entries did not subsequently migrate to SAM.gov. FFY23 entries were re-entered in June 2025. In addition to the FFY21 COVID Relief Funds and FFY24 grant reporting included in the table above, FFY25 entries were made on July 1, 2025, August 25, 2025, and September 22, 2025 to correspond with the first date of expected expenditure by subrecipients (July 1) as well as the available allocations of the FFY25 award per the Notices of Awards (NOAs) (50%, 75%, and 100%, respectively). OASAS intends to complete FFY21 American Rescue Plan funds notices and follow-up fall 2026.

View Audit 378379

Finding 1167349 (2025-008)

Material Weakness 2025

State of New York

NY

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

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit ...

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit Report Reference: 2025-008 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: Office of Mental Health (OMH) acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH updated policies and procedures regarding the FFATA in March 2025 and will report on the amounts passed through to subrecipients and subcontractors in SFY2025-26.

View Audit 378379

Finding 1167348 (2025-007)

Material Weakness 2025

State of New York

NY

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

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wotjtkiewicz@omh.ny.gov Audit...

State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wotjtkiewicz@omh.ny.gov Audit Report Reference: 2025-007 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: Office of Mental Health (OMH) will have staff complete time studies so that a percentage of employee salaries can be allocated to the grant. Policies, procedures, and internal controls will be updated accordingly to ensure that source data is maintained to support the calculation of the earmarking for administrative expenses.

View Audit 378379

Finding 1167345 (2025-004)

Material Weakness 2025

State of New York

NY

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

State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025...

State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025-004 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: The Office of Temporary and Disability Assistance (OTDA) enters into grant agreements with local districts to provide programmatic services for the Child Support Services program. Local districts initially cover 100% of costs incurred under the grant and periodically submit requests for reimbursement to the State of New York for services rendered. OTDA reimburses local districts only for the federal share of the costs incurred, while the local districts provide the matching funds required by the State of New York. During the fiscal year ended March 31, 2025, OTDA relied upon the local districts’ match rate of 34% to ensure the State met their matching requirements of the Child Support Services program. The audit identified that OTDA does not have a process or internal controls in place to verify the sources of funds used by local districts to meet the matching requirements of the federal program awards, ensuring that these sources are allowable under federal regulations. OTDA will enhance the monitoring of subrecipients to ensure funds utilized by subrecipients for costsharing or matching purposes are in accordance with 45 CFR 75.306(b). OTDA will determine the appropriate business unit to assume this responsibility and develop appropriate procedures such as requiring attestations from subrecipients that the source of matching funds is allowable, develop risk-based sampling of subrecipients to perform audits to ensure the allowability of matching funds, etc. OTDA will work towards operationalizing the corrective action with an anticipated implementation date of December 31, 2026.

View Audit 378379

Finding 1167296 (2025-001)

Material Weakness 2025

Housing Authority of the City of Nacogdoches

TX

HUD Housing Programs Allowable Costs / Cost Principles

2025-001 - Corrective Action Plan - Housing Choice Voucher Program interfund receivable balance. Contact person - Ms. Kameron Pleasant-Chatman, Executive Director, Housing Authority of the City of Nacogdoches, 715 Summit St., Nacogdoches, TX 75961, telephone number (936) 569-1131. Corrective action ...

2025-001 - Corrective Action Plan - Housing Choice Voucher Program interfund receivable balance. Contact person - Ms. Kameron Pleasant-Chatman, Executive Director, Housing Authority of the City of Nacogdoches, 715 Summit St., Nacogdoches, TX 75961, telephone number (936) 569-1131. Corrective action planned - The PHA will have its other funds reimburse the Housing Choice Voucher Program for the interfund receivable balance and make sure any interfund activity is reimbursed on a monthly basis. Anticipated completion date - Immediately.

View Audit 378336

Finding 1167293 (2025-003)

Material Weakness 2025

Dakota Prairie Community Action Agency, Inc.

ND

Allowable Costs / Cost Principles Significant Deficiency

2025-003 Allowable Costs/Cost Principles Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure out-of-state travel is approved in advance and documentation is kept supporting the approval. Co...

2025-003 Allowable Costs/Cost Principles Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure out-of-state travel is approved in advance and documentation is kept supporting the approval. Completion Date – Fiscal year 2026

View Audit 378333

Finding 1167084 (2025-003)

Material Weakness 2025

Civica Nevada

NV

Allowable Costs / Cost Principles

Corrective Action Plan: Management will ensure that submitted costs for reimbursement are in accordance with the approved grant budget. If an update to the budget is necessary, management will ensure the budget amendment is approved prior to submitting for reimbursement. Personnel Responsible for Co...

Corrective Action Plan: Management will ensure that submitted costs for reimbursement are in accordance with the approved grant budget. If an update to the budget is necessary, management will ensure the budget amendment is approved prior to submitting for reimbursement. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2026

View Audit 378165

Finding 1167039 (2025-003)

Material Weakness 2025

Elkhorn Area School District

WI

Allowable Costs / Cost Principles

The District will reconcile the Human Resources spreadsheet to the Grant Information to the payroll information entered into Skyward. Currently underway checking personnel by personnel, initiating needed updates and changes.

View Audit 378104

Finding 1167035 (2025-004)

Material Weakness 2025

Elkhorn Area School District

WI

Allowable Costs / Cost Principles § 200.405 § 200.431

The District will reconcile the Human Resources spreadsheet to the Grant Information to the payroll information entered into Skyward. Currently underway checking personnel by personnel, initiating needed updates and changes.

View Audit 378104

Finding 1167023 (2025-005)

Material Weakness 2025

Brodhead School District

WI

Allowable Costs / Cost Principles § 200.430

The District will use the Federal Uniform Grant guidance to ensure that the all costs are allowable. Any individual that is charged to a federal grant will keep time and effort reporting documentation.

View Audit 378085

Finding 1167011 (2025-001)

Material Weakness 2025

Ste. Genevieve Co. R-II School District

MO

Procurement, Suspension & Debarment School Nutrition Programs Allowable Costs / Cost Principles

Name of Contact Person: Paul Taylor, Superintendent. Recommendation: We recommend the District implement internal controls to ensure their procurement policy is followed. We also recommend updating their contracts with all required language, including the Buy American clause. Correction Action: We w...

Name of Contact Person: Paul Taylor, Superintendent. Recommendation: We recommend the District implement internal controls to ensure their procurement policy is followed. We also recommend updating their contracts with all required language, including the Buy American clause. Correction Action: We will implement internal controls to ensure our procurement policy is followed. We will also update our contracts with all required language, including the Buy American clause. Proposed Completion Date: Immediately.

View Audit 378074

Finding 1166822 (2025-007)

Material Weakness 2025

Independent School District No. 381

MN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Recommendation: We recommend that the District implement procedures and controls to ensure that only eligible students are included on the MARSS listing. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The ...

Recommendation: We recommend that the District implement procedures and controls to ensure that only eligible students are included on the MARSS listing. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing procedures and controls to ensure that only eligible students are included on the MARSS listing. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2026.

View Audit 377938

Finding 1166820 (2025-006)

Material Weakness 2025

Independent School District No. 381

MN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Recommendation: We recommend that the District implement procedures and controls to ensure the journal entries are accurate before posting. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will ...

Recommendation: We recommend that the District implement procedures and controls to ensure the journal entries are accurate before posting. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on implementing procedures and controls to ensure all journal entries are reviewed and accurate before posting. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2026.

View Audit 377938

Finding 1166726 (2025-001)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

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

Corrective Action Plan 2 CFR § 200.511(c) December 3, 2025 U.S. Department of Environmental Protection The Connecticut Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent accounting firm: Seward and M...

Corrective Action Plan 2 CFR § 200.511(c) December 3, 2025 U.S. Department of Environmental Protection The Connecticut Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent accounting firm: Seward and Monde, 296 State Street, North Haven, CT 06473 Audit Period: July 1, 2024 – June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Federal Award Finding No. 2025-001 – Cash Management Auditors’ Recommendation: DPH should continue its efforts to timely review transactions initially recorded to base grant SIDs, reclassify those expenditures and initiate the drawdown request. DPH should ensure that federal drawdowns align with the immediate cash needs to administer the program. Planned Corrective Action: The Department has since initiated reconciliation of the accounts to ensure that all expenditures are aligned with their proper set-aside awards as well as beginning to drawdown from respective set-aside accounts. Anticipated Completion Date: June 30, 2026 Official responsible for implementation of corrective action plan: Chukwuma Amechi, Fiscal Administrative Manager 2 CT Department of Public Health (860) 509-7233

View Audit 377830

Finding 1166712 (2025-001)

Material Weakness 2025

Urban Minority Alcoholism and Drug Abuse Outreach Program of Lucas County, Inc.

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.1 § 200.308 § 200.309 § 200.344 § 200.403

2025-001 Costs Incurred Beyond the Period of Performance Criteria: According to 2 CFR §§200.1, 200.308, 200.309, 200.344, and 200.403(h), a non-Federal entity may only charge allowable costs incurred during the approved budget period of the Federal award’s period of performance, and any costs incurr...

2025-001 Costs Incurred Beyond the Period of Performance Criteria: According to 2 CFR §§200.1, 200.308, 200.309, 200.344, and 200.403(h), a non-Federal entity may only charge allowable costs incurred during the approved budget period of the Federal award’s period of performance, and any costs incurred before the Federal award was made that were authorized by the Federal awarding agency or pass-through entity. All financial obligations incurred under the Federal award must be liquidated within the required time period. Costs incurred outside the approved period of performance are unallowable and constitute questioned costs. Client’s Response: During the grant cycle, the Organization submitted for an extension but did not receive confirmation of said extension. During the current fiscal year, the Organization has implemented additional controls to ensure that all grant funding is expended within the timeframe allotted. Proposed Implementation Date – 12/31/2025 Name of Contact Person – John Edwards, Sr. Email: jledwards@umadaop.org Phone: 419-255-4444

View Audit 377793

Corrective Action Plans

Filters