Corrective Action Plans

Finding 1220076 (2024-005)

Material Weakness 2024

Wetzel County Center for Children and Families

WV

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

Recommendations: Management should discontinue charging rent equivalents or mortgage payment amounts to federal programs for owned facilities. Going forward, management should charge allowable facility costs using depreciation, computed in accordance with Uniform Guidance and properly allocated to b...

Recommendations: Management should discontinue charging rent equivalents or mortgage payment amounts to federal programs for owned facilities. Going forward, management should charge allowable facility costs using depreciation, computed in accordance with Uniform Guidance and properly allocated to benefiting programs. Management should also ensure that any interest costs charged to federal awards, if any, are specifically allowable under Uniform Guidance and the terms of the award and are supported by appropriate documentation and approvals. Views of responsible officials and planned corrective actions: Management acknowledged the finding and stated that the occupancy charges were intended to recover facility costs incurred in operating the federal program. Management indicated that policies and procedures will be updated to ensure compliance with Uniform Guidance requirements for charging facility costs to federal awards. Anticipated Completion Date: September 30, 2026

View Audit 405247

Finding 1220075 (2024-004)

Material Weakness 2024

Wetzel County Center for Children and Families

WV

Allowable Costs / Cost Principles § 200.403

Recommendations: Management should implement procedures to review all non-routine or capital-related expenditures for allowability and compliance with grant terms prior to charging such costs to federal awards, including obtaining required approvals where applicable. Views of responsible officials a...

Recommendations: Management should implement procedures to review all non-routine or capital-related expenditures for allowability and compliance with grant terms prior to charging such costs to federal awards, including obtaining required approvals where applicable. Views of responsible officials and planned corrective actions: Management agrees with the finding and indicates that it will implement additional review procedures to ensure that all expenditures charged to federal programs are evaluated for allowability and properly approved prior to being incurred. Anticipated Completion Date: September 30, 2026

View Audit 405247

Finding 1220074 (2024-003)

Material Weakness 2024

Wetzel County Center for Children and Families

WV

Allowable Costs / Cost Principles § 200.302 § 200.430

Recommendations: Management should establish formal procedures requiring documented authorization for all disbursements and ensure that such approvals are retained in an organized and accessible manner. Additionally, the Organization should implement procedures requiring formal documentation of empl...

Recommendations: Management should establish formal procedures requiring documented authorization for all disbursements and ensure that such approvals are retained in an organized and accessible manner. Additionally, the Organization should implement procedures requiring formal documentation of employee compensation arrangements, including established pay rates, and ensure that this documentation is consistently maintained and readily available for audit and compliance purposes. Views of responsible officials and planned corrective actions: Management agrees with the finding and indicates that it will implement formal approval procedures requiring documented authorization for all disbursements and will retain such documentation within its accounting records. Management also plans to implement standardized employment agreements and compensation authorization documentation for all employees and strengthen document retention practices to ensure compliance with federal requirements. Anticipated Completion Date: September 30, 2026

View Audit 405247

Finding 1218984 (2024-006)

Material Weakness 2024

Cheyenne and Arapaho Tribes

OK

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

The Department is working with Human Resources to strengthen procedures for initiating, completing, and maintaining documentation for required background investigations in accordance with tribal policy. Person Responsible: Kayla Tallbear, Acting Treasurer Estimated Completion Date: December 31, 2026

View Audit 404989

Finding 1218369 (2024-004)

Material Weakness 2024

Ventures

WA

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

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the Organization develop and implement formal policies and procedures or workflow restrictions that prevent employees from self‑approving their own timecards. Explanation of disagreement wi...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the Organization develop and implement formal policies and procedures or workflow restrictions that prevent employees from self‑approving their own timecards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. During 2024, the Organization implemented BanbooHR to replace manual timekeeping and strengthen payroll controls. The self-approval issue occurred during initial system implementation and was identified through audit procedures. A corrective control has since been established whereby the Human Resources Manager reviews and approves the Executive Director's timecards, eliminating the ability for self-approval. In addition, payroll continues to be independently processed and reviewed by the Senior Director of Finanice, providing an additional layer of oversight. These control enhancements ensure proper segregation of duties and prevent self-approval of timecards going forward. Name(s) of the contact person(s) responsible for corrective action: Monique Valenzuela, Executive Director and Theo Everheart, Senior Director of Finance. Planned completion date for corrective action plan: May 2026

View Audit 404652

Finding 1218154 (2024-002)

Material Weakness 2024

Urban Indian Center of Salt Lake

UT

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.430

FINDING 2024-002 Criteria: Recipients of federal awards must follow the costs principles set out at 2 CFR section 200.430 to substantiate compensation and other purchases charged to a federal program. “Charges to Federal awards for salaries and wages must be based on records that accurately reflect ...

FINDING 2024-002 Criteria: Recipients of federal awards must follow the costs principles set out at 2 CFR section 200.430 to substantiate compensation and other purchases charged to a federal program. “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: …(iii) reasonable reflect the total activity for which the employee is compensated by the non-Federal entity” 2 CFR section 200.430(i). The Organization’s processes did not maintain sufficient documentation of the approval of the activity of each employee or the purchase of goods/services. Audit Recommendation: We recommend the Organization ensure it 1) maintains records of each employee’s activity and 2) monitors compliance with the job-costing system implemented. Auditee Response: Organization believes that prior leadership and lack of supervision allowed paychecks to be approved without the proper flow. FY24 Turnover was roughly 75% in leadership and 60% across the organization. Corrective Action Plan: UICSL moved away to Paycom early 2024 to better help account for Labor Allocation and Grant Codes. With Paycom, employees are automated to each program and there is a designated reporting function allowing us to review what is assigned. UICSL going into 2025 has better defined leadership and Directors for each division so there are clearly defined approvers and supervisors for each purchase and transaction – leadership turnover was high. Person Responsible: Som Chivukula, Finance Director; Matt Poss, Executive Director; Eva Leyer, Human Resources Manager Timeline: UICSL filled all leadership positions by mid-2025 and went through two organizational restructures, creating more mid-level management. This will help ensure compliance with FY25 Audit.

View Audit 404346

Finding 1218124 (2024-001)

Material Weakness 2024

Clayton County Community Services Authority, Inc.

GA

Allowable Costs / Cost Principles Reporting

The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. The...

The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. The organization will work diligently with the audit firm to complete the fiscacl year 2025 audit. With the completion of the fiscal year 2024 audit, the organization and audit firm immediately began the preparation for fiscal year 2025. The subsequent year's audits have been prioritized and will be completed and submitted as soon as possible in order to bring the organization current and in compliance with this finding. The anticipated timeline for the completion of the fiscal year 2025 audit is August 31, 2026. With the completion of the FY2025 audit, the agency will be in full compliance with the Annual Audit requirements as set forth by federal and state regulations. This will bring the agency into full compliance for this finding.

View Audit 404323

Finding 1218087 (2024-001)

Material Weakness 2024

YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN HUNTSVILLE, ALABAMA

AL

Allowable Costs / Cost Principles

Management's Response: Management agrees with the finding and will implement procedures to ensure compliance with Uniform Guidance.

View Audit 404262

Finding 1218063 (2024-004)

Material Weakness 2024

Community Health Service, Inc.

MN

Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness

Type: Material Weakness in Internal Control Over Compliance Corrective Actions: - Ensure complete documentation is obtained and retained. - Implement monitoring and periodic reviews. - Provide staff training. Responsible Parties: Chief Executive Officer and Chief Financial Officer

View Audit 404217

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

Equitable Indirect Cost Allocation

View Audit 403967

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

Auditor’s Recommendation:

View Audit 403967

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

We recommend that All THAT – Teens Hopeful About Tomorrow: • Continue allocating shared costs only to active programs that benefit from the expense; • Develop and consistently apply objective allocation bases (e.g., staff time percentages, square footage, participant counts, or other reasonable meas...

We recommend that All THAT – Teens Hopeful About Tomorrow: • Continue allocating shared costs only to active programs that benefit from the expense; • Develop and consistently apply objective allocation bases (e.g., staff time percentages, square footage, participant counts, or other reasonable measures); and • Maintain documentation supporting the methodology and calculations used for each allocation period. These steps will strengthen internal controls, enhance transparency, and ensure clear demonstration of compliance with Uniform Guidance cost principles.

View Audit 403967

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions:

View Audit 403967

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the opportunity to strengthen documentation supporting cost allocations. Management will implement procedures to better document the allocation basis used for shared expenses and ensure that distributions reflect ...

Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the opportunity to strengthen documentation supporting cost allocations. Management will implement procedures to better document the allocation basis used for shared expenses and ensure that distributions reflect proportional benefit to each active grant program.

View Audit 403967

Finding 1217743 (2024-003)

Material Weakness 2024

Boys & Girls Clubs of Southcentral Alaska

AK

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.400

The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial insta...

The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial instability. The new system will be implemented in 2026. Fohrman and Fohrman will continue on contract to ensure adequate grant reporting and compliance with reporting requirements.

View Audit 403865

Finding 1217623 (2024-002)

Material Weakness 2024

Aids Services Coalition

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.507

management has taken the following actions: Defined Roles and Responsibilities: A primary audit coordinator will be designated to oversee all audit-related requests. Clear ownership has been assigned to appropriate personnel for each audit area to ensure accountability for timely responses.  Formal...

management has taken the following actions: Defined Roles and Responsibilities: A primary audit coordinator will be designated to oversee all audit-related requests. Clear ownership has been assigned to appropriate personnel for each audit area to ensure accountability for timely responses.  Formal Review Procedures: All audit support will undergo a supervisory review prior to submission to ensure completeness, accuracy, and appropriateness of documentation.  Enhanced Oversight: Management will conduct periodic status meetings during the audit process to monitor progress, resolve bottlenecks, and ensure deadlines are met.  Training and Communication: Accounting and relevant personnel will receive additional guidance regarding audit expectations, timelines, and documentation standards to improve overall responsiveness and quality.

View Audit 403795

Finding 1217584 (2024-001)

Material Weakness 2024

Washington County Arkansas

AR

Allowable Costs / Cost Principles Reporting

In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correc...

In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.

View Audit 403725

Finding 1217528 (2024-002)

Material Weakness 2024

Ashtabula County General Health District

OH

Allowable Costs / Cost Principles

A procedure was put in place where the administrative assistant processing payroll verifies that the employee completed time-sheets are signed off by supervisors signing their initials next to the employees signature. The administrative assistant will verify that the supervisors have signed the time...

A procedure was put in place where the administrative assistant processing payroll verifies that the employee completed time-sheets are signed off by supervisors signing their initials next to the employees signature. The administrative assistant will verify that the supervisors have signed the time-sheets that they have completed based on the employee’s completed time-sheet. If the initials or signatures are missing, they will be returned to the supervisor to complete. The Finance Director will sign off on the Executive Director’s time-sheet so that the Executive Director is no longer approving their own time-sheet.

View Audit 403675

Finding 1217425 (2024-002)

Material Weakness 2024

Baltimore Corps, INC

DC

Allowable Costs / Cost Principles § 200.430 § 200.514

Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-002: Material Weakness in internal controls over Activities Allowed or Unallowed and Allowable Cost/Cost Principle (Payroll) Responsible Official’s Response and Corrective Action Plan We concur with the finding related ...

Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-002: Material Weakness in internal controls over Activities Allowed or Unallowed and Allowable Cost/Cost Principle (Payroll) Responsible Official’s Response and Corrective Action Plan We concur with the finding related to deficiencies in our time tracking process. We have implemented a time tracking system using QuickBooks Time starting in the fourth quarter of fiscal year 2025. This system is designed to accurately capture and record employees’ hours worked by project/grant. Comprehensive training sessions have been conducted for all affected employees to ensure they are proficient in using the new time tracking system. Supervisors have received additional training on monitoring and verifying time entries. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO

View Audit 403640

Finding 1217419 (2024-010)

Material Weakness 2024

Community Legal Aid Society, Inc.

DE

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.1 § 200.303 § 200.32

This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.

View Audit 403627

Finding 1217383 (2024-002)

Material Weakness 2024

Human Services Alliance of Greater Prince William

VA

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

Cost Allocation Recommendation: The Alliance must document its allocation methodology and retain support for allocation calculations, including any exceptions to the established policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...

Cost Allocation Recommendation: The Alliance must document its allocation methodology and retain support for allocation calculations, including any exceptions to the established policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Alliance documented the ARPA designated hours per employee and made adjustments where needed to allocate money away from ARPA funds when those were not reported. This process will be documented and all data and calculations supporting the allocations will be retained. Name of the contact person responsible for corrective action: Lisa Wolf Planned completion date for corrective action plan: July 1st 2026

View Audit 403581

Finding 1216958 (2024-005)

Material Weakness 2024

Half Moon Bay

CA

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

Finding #SA2024-005: Performance Audit Deficiencies Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number...

Finding #SA2024-005: Performance Audit Deficiencies Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will strengthen its procedures for the administration and oversight of federal awards to ensure compliance with applicable federal requirements. Staff will review and update existing grant management procedures, implement additional monitoring and documentation controls, and provide training to personnel involved in federal grant administration. The City will also evaluate opportunities to utilize external resources or consultants, as needed, to support compliance efforts and address identified deficiencies. • Anticipated Completion Date: August 2026

View Audit 403247

Finding 1216765 (2024-002)

Material Weakness 2024

City of Croswell

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.305 § 200.318 § 200.400

The City will review the requirements for written policies and will adopt policies, as needed, or will revise its current policies as needed to comply with Uniform Guidance.

View Audit 403238

Finding 1216755 (2024-003)

Material Weakness 2024

Town of New Market

IN

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

FINDING 2024-003 Finding Subject: Water and Waste Disposal System for Rural Communities – Internal Controls Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We...

FINDING 2024-003 Finding Subject: Water and Waste Disposal System for Rural Communities – Internal Controls Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will adopt an Allowable Cost policy for federal grant expenditures. It will ensure all federal expenditures are properly recorded in the ledger, reported in its AFR and approved by the Town Council. Anticipated Completion Date: February 28, 2026

View Audit 403224

Finding 1216744 (2024-005)

Material Weakness 2024

Commonwealth Ports Authority

MP

Special Tests & Provisions Allowable Costs / Cost Principles Cash Management

CORRECTIVE ACTION PLAN: Finding No 2024-005 “ALN #20.106 Special Tests and Provisions – Revenue Diversion” Name of Contact Person(s): Sheryl Sizemore, Comptroller Ida S. De Brum, Accounting Manager Zack A. Diaz, Internal Auditor Corrective Action: CPA disagrees with this finding. All costs incurred ...

CORRECTIVE ACTION PLAN: Finding No 2024-005 “ALN #20.106 Special Tests and Provisions – Revenue Diversion” Name of Contact Person(s): Sheryl Sizemore, Comptroller Ida S. De Brum, Accounting Manager Zack A. Diaz, Internal Auditor Corrective Action: CPA disagrees with this finding. All costs incurred by the Seaport paid initially by the Airport are reimbursed in a timely manner. For purposes of efficiency, this method is used as to reduce the number of payments to vendors being made. The Airport Division has been fully reimbursed. CPA received grantor acceptance of for the use of this method even though this practice of recordkeeping has been in place for more than 20 years. (See attachment) CPA believes that the costs incurred pertain to the operational costs of the airport. Per the Federal Register / Vol. 64, No. 30, “Operating costs for an airport may be both direct and indirect and may include all of the expenses and costs that are recognized under the generally accepted accounting principles and practices that apply to the airport enterprise funds of state and local government entities.” Proposed Completion Date: Not Applicable

View Audit 403187

Corrective Action Plans

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