Corrective Action Plans

Finding 1230123 (2024-037)

Material Weakness 2024

State of Nevada

NV

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

Finding 2024-037: Reporting The Division of Public and Behavioral Health (DPBH) did not have adequate internal controls to ensure quarterly fiscal reports were reviewed by a person other than the preparer and that certain information reconciled to underlying supporting documentation. Nevada Division...

Finding 2024-037: Reporting The Division of Public and Behavioral Health (DPBH) did not have adequate internal controls to ensure quarterly fiscal reports were reviewed by a person other than the preparer and that certain information reconciled to underlying supporting documentation. Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavioral Health accepts this finding and will initiate corrective action as described below. Corrective Action: The Division of Public and Behavioral Health will enhance internal controls to ensure the Quarterly Fiscal Reports are reconciled to underlying supporting documentation and are reviewed by an individual independent of the preparation of the reports. Date of Completion: August 2026 Responsible Party: Kagan Griffin, Health Program Manager II Kailynn Griffith, Health Program Manager II If you have any questions, please contact Kori Kendall, Auditor III at 775-684-3228 or by email at k.kendall@health.nv.gov.

View Audit 411357

Finding 1230108 (2024-034)

Material Weakness 2024

State of Nevada

NV

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

Finding #2024-034 - Education Stabilization Fund, 84.425 Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: We recommend NDE implement internal controls to identify required information to be reporte...

Finding #2024-034 - Education Stabilization Fund, 84.425 Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: We recommend NDE implement internal controls to identify required information to be reported, ensure accuracy, and maintain adequate document retention to support compliance. NDE Response Due to rapid turnover, changes in assigned personnel, and inconsistent file architecture, NDE has struggled to ensure that source documentation is labeled and retained appropriately. Corrective Action NDE shall document standards for data and reporting, to include required standards for policies and procedures and business rules, to support the development of new and/or temporary reporting requirements in alignment with all relevant internal controls. NDE shall implement internal control monitoring specific to compliance with the data and reporting standards. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; May 1, 2027. Please reach out to Jenni Hood at sidcompliance@doe.nv.gov with any questions.

View Audit 411357

Finding 1230040 (2024-003)

Material Weakness 2024

Village of Orland Park

IL

Reporting Allowable Costs / Cost Principles Cash Management

Corrective Action Plan 2024-003 Delayed Completion and Submission of Single Audit Condition Found The Village did not complete and submit its Single Audit for the fiscal year ended December 31, 2024, within the required timeframe. Management determined that the Village had expended federal awards in...

Corrective Action Plan 2024-003 Delayed Completion and Submission of Single Audit Condition Found The Village did not complete and submit its Single Audit for the fiscal year ended December 31, 2024, within the required timeframe. Management determined that the Village had expended federal awards in excess of the Single Audit threshold only after the required audit planning and reporting timeline had been delayed. The delay occurred because the Village’s grant tracking process/system did not allow management to separately identify, classify, and monitor federal grant awards and expenditures apart from state grant awards and expenditures. As a result, management did not timely determine whether the Village met the federal expenditure threshold requiring a Single Audit for the fiscal year ended December 31, 2024. Corrective Action Plan 1. Deficient Grant Tracking System / Process: The Village has completed our ERP implementation of Munis of Tyler Technologies. This allows for better review of grant tracking and cleaner allocations. 2. Inadequate Internal Controls Over Federal Awards: The Village has documented new post-award policies under Uniform Guidance (2 CFR 200). Moving forward, both the managing department head and the Finance Director will sign off on the intake, classification, and tracking of new grant agreements to ensure proper oversight from day one. 3. Absence of a Formal Review Process: The Village will institute a mandatory quarterly threshold review and a comprehensive year-end pre-audit checklist. Prior to fiscal year-end, the Finance Department formally aggregates all active grant expenditures to evaluate whether federal outlays meet or exceed the $750,000 Single Audit threshold, ensuring early audit planning. Responsible Person for Corrective Action Plan Chris Frankenfield- Finance Director Implementation Date of Corrective Action Plan 1. August 18, 2025 2. March 31, 2027 3. March 31, 2027

View Audit 411290

Finding 1230034 (2024-003)

Material Weakness 2024

Valley Health Associates

CA

Allowable Costs / Cost Principles § 200.405 § 200.430

Planned Corrective Action: Valley Health Associates will implement a consistent review process per pay period to ensure payroll is allocated accurately to each program to the best ability possible and take quick action to fix any errors or adjustments.

View Audit 411282

Finding 1230010 (2024-003)

Material Weakness 2024

Baycare Health System, Inc. and Affiliates

FL

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.406

Management has enhanced controls over FEMA grant compliance by strengthening the formal review process to verify that costs claimed are eligible, adequately supported, and consistent with FEMA program requirements prior to submission, including the removal of any duplicates.

View Audit 411239

Finding 1229984 (2024-004)

Material Weakness 2024

MINNESOTA ASSOCIATION FOR CHILDRENS MENTAL HEALTH

MN

Allowable Costs / Cost Principles

Name of Contact Person Responsible for Corrective Action: Lauren Moberg, Executive Director Corrective Actions Planned: The Organization will take steps to maintain support of personnel charges based on actual results including timesheets indicating the amounts charged reflect actual staff time spen...

Name of Contact Person Responsible for Corrective Action: Lauren Moberg, Executive Director Corrective Actions Planned: The Organization will take steps to maintain support of personnel charges based on actual results including timesheets indicating the amounts charged reflect actual staff time spent on the program. The Organization will also take the necessary steps to ensure that grant expenditure billing reports reflect actual program expenses supported by the general ledger and agree to actual amounts charged to the program. Anticipated Completion Date: These procedures are already in the process of being implemented and will be fully implemented by the end of 2026.

View Audit 411215

Finding 1229813 (2024-003)

Material Weakness 2024

Coquille Watershed Association

OR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Recommendation: We recommend that the Organization establish and implement formal payroll rate documentation and approval controls. At a minimum, management should maintain documentation to support all initial salary/wage rates and subsequent rate changes; require documented approval by an appropria...

Recommendation: We recommend that the Organization establish and implement formal payroll rate documentation and approval controls. At a minimum, management should maintain documentation to support all initial salary/wage rates and subsequent rate changes; require documented approval by an appropriate supervisor, executive, or governing body designee before pay rate changes are entered into the payroll system; restrict access to the master rate spreadsheet and maintain version history or change logs, and require independent review of all pay rate changes before payroll is processed. Corrective action planned: At the end of 2025, the Organization began providing letters from the director to staff when any pay rate changes occurred. The board will provide such a letter to the director when the director’s rate changes. The Organization already had and continues to provide offer letters upon hiring staff that includes the initial rate. Payroll is now run by the Operations Manager and sent for approval by the Executive Director. Pay rate is reviewed as part of the submission process. Persons responsible for corrective action: Justin Queen, Executive Director Date by which the corrective action will be completed: Complete

View Audit 411097

Finding 1229781 (2024-003)

Material Weakness 2024

Public Law Center

CA

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

PLC transitioned to a new HRIS software in mid-2024, which disrupted our usual process for documenting approval of employee salary/pay rates. PLC’s HR department has incorporated a new procedure for documenting personnel actions that is compatible with our HRIS software.

View Audit 411086

Finding 1229707 (2024-023)

Material Weakness 2024

Republic of the Marshall Islands

MH

Allowable Costs / Cost Principles § 200.303

Condition 1 All pay slips claiming OT will include supporting OT approval including justification that are allocable to grants. Condition 2 Item 1. Utilities are paid out of the de minimis rate of 10% for Federal grants. $43,800 for utilities is included in the budget breakdown of the grant. Items #...

Condition 1 All pay slips claiming OT will include supporting OT approval including justification that are allocable to grants. Condition 2 Item 1. Utilities are paid out of the de minimis rate of 10% for Federal grants. $43,800 for utilities is included in the budget breakdown of the grant. Items #1 to#27. Except for items #1, #7 to #27, the Ministry of Finance agrees with the finding and will ensure that all invoices or billings are attached to support payment accuracy and demonstrate compliance with procurement requirements.

View Audit 410889

Finding 1229696 (2024-018)

Material Weakness 2024

Republic of the Marshall Islands

MH

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Condition 1-1. Due to structural damages to the Payroll office, files were transferred from there to the warehouse for storage. After numerous attempts to recover the files, the payroll staff were not able to do so within the given time period. Effective October 2025, the Payroll team has been attac...

Condition 1-1. Due to structural damages to the Payroll office, files were transferred from there to the warehouse for storage. After numerous attempts to recover the files, the payroll staff were not able to do so within the given time period. Effective October 2025, the Payroll team has been attaching new employee contracts to the payslips in Bisan. PSC's HRMIS already stored the scanned PAFs of employees. The PSS has now acquired the Orange Human Resource Management System, which will also make contracts available electronically. Condition 1-2. PSS Response: PSS Management acknowledges the finding. While leave requests were generally submitted and recorded, we recognize that approved leave forms were not consistently maintained to support all leave hours charged during the audit period. To address this finding, beginning in FY2027, PSS will implement the Orange Human Resource Management System, which will transition the leave request process from a paper-based system to an electronic system. This will create a complete electronic audit trail for all leave requests submitted by PSS employees on islands with internet access. As internet connectivity continues to expand through solar power and Starlink installations, additional schools and offices will transition to the electronic system, with full implementation across all PSS locations targeted by the end of FY2028. In addition, the Finance and Audit Compliance Specialist will conduct periodic compliance reviews to verify that leave requests are properly approved, documented, and retained in accordance with PSS policies and applicable grant requirements. Any deficiencies identified during these reviews will be communicated promptly to management so that corrective action can be taken. MOF response: Additionally, effective FY2025, the Ministry of Finance requires all ministries to submit leave forms for all annual and sick leave taken, regardless of the number of hours & days. The Ministry of Finance issued a clarifying memorandum on July 29, 2025. Condition 2. These costs were incurred to cover the retirees' annual leave lump-sum payments. If not in the approved budget narrative, MOF & PSS will ensure prior approval from the grantor is obtained and sufficient supporting calculations are provided before charging excess costs to the grant to ensure allowability and compliance with grant requirements.

View Audit 410889

Finding 1229688 (2024-010)

Material Weakness 2024

Republic of the Marshall Islands

MH

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

Condition 1: Effective FY2025, all ministries submit leave forms for all annual and sick leave taken, regardless of the number of days. The Ministry of Finance issued a clarifying memorandum on July 29, 2025. Condition 2: Item 1. MOF to set a policy providing a repatriation allowance of $500 to expa...

Condition 1: Effective FY2025, all ministries submit leave forms for all annual and sick leave taken, regardless of the number of days. The Ministry of Finance issued a clarifying memorandum on July 29, 2025. Condition 2: Item 1. MOF to set a policy providing a repatriation allowance of $500 to expatriates who have completed their employment contracts and exiting for good, and receipt is not required. Item 2-4. During the second year of FMIS implementation, limited staffing and scanning equipment prevented the timely upload of supporting documents. The Ministry has since improved its staffing and equipment, and in FY2025 all supporting documentation is uploaded to FMIS before payment processing. Item 5. The Ministry disagrees with the finding. The per diem and transportation expenses are accounted for in the liquidation supporting documents. The Government accepts acknowledgment receipts as supporting documentation for transportation services provided in neighboring islands due to the vendors' limited resources and inability to issue invoices or printed receipts. Item 6. The Laura Elementary School PDP & Detailed Design contract was an old/completed project originally funded under expired grant D21AF102130 and was subsequently regranted under FY2024 grant D24AF00024 along with three other projects. The payment was supported by a PMU letter identifying the contractor's total outstanding unpaid invoices. Condition 3. Effective 3rd quarter of FY2025, all transactions charged to the Enewetak grant go through the national procurement and payment process.

View Audit 410889

Finding 1229418 (2024-003)

Material Weakness 2024

MICHIGAN FOUNDERS FUND

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Remediation Steps Completed: In advance of this finding, MFF began remediation for this issue starting in 2024, through key hires, and extended in 2025 with the development of a full suite of financial and procurement policies. The steps taken are as follows: • A new Executive Director was hired on ...

Remediation Steps Completed: In advance of this finding, MFF began remediation for this issue starting in 2024, through key hires, and extended in 2025 with the development of a full suite of financial and procurement policies. The steps taken are as follows: • A new Executive Director was hired on May 1, 2024 to run the organization. • A full-time Impact Manager was hired on December 9, 2024 to oversee grant management, reporting, and compliance. • A new contract finance and accounting firm and contract Financial Officer was selected and engaged in February 2025 for regular and ongoing financial management, accounting, and oversight. • A full-time Operations Director was hired on August 21, 2025 to oversee organizational systems development and management. • A full suite of financial and procurement policies was drafted in the Fall of 2025 with input and guidance from the Financial Officer, Impact Manager, and Executive Director and informed by procurement standards as described in 2 CFR Part 200, Subpart D. • The Financial and Procurement Policies were formally adopted by the Michigan Founders Fund Board of Directors on June 15, 2026. • The Financial and Procurement Policies were implemented organization-wide on July 15, 2026. Implementation, Monitoring, and Sustainability of the Corrective Action: To ensure this corrective action is implemented and remains effective beyond initial adoption, MFF built the following monitoring controls: The Financial Officer and Impact Manager will follow a documented monthly close checklist that applies the newly adopted Financial and Procurement Policies consistently across all federal awards, ensuring transactions are coded, reviewed, and approved using the same process each month. • For every cost charged to a federal award, MFF will retain evidence of review and approval — including approver name, date, and basis for allowability. This evidence will be centrally filed by grant/award number to support ready retrieval during monitoring or audit. • The Executive Director, Financial Officer, and Impact Manager will conduct a quarterly review of internal controls over compliance with all staff and contractors who have a role in federal award administration. • The Financial and Procurement Policies are scheduled for internal review at least annually, with the next review scheduled for July 1, 2027, or sooner if required. o All staff and board members with purchasing authority will receive training on the new Financial and Procurement Policies at the time of adoption; training is repeated annually and incorporated into new-hire onboarding. o The Executive Director has been designated as the official with overall responsibility for procurement-policy compliance; the Operations Director is responsible for day-to-day monitoring and enforcement of the policy, including maintenance of complete procurement files. • MFF will maintain a written internal controls procedures manual, distinct from the Boardadopted policies, that documents the step-by-step mechanics of compliance processes (e.g., approval routing, filing conventions, reporting deadlines). • These monitoring activities will be reviewed by the Executive Director and Financial Officer on a quarterly basis, with any unresolved control deficiencies escalated to the Board within 60 days of identification. Anticipated Completion Date: September 2026 Contact Person: Rishi Moudgil, Executive Director Contact Phone Number: (313) 338-8292

View Audit 410809

Finding 1229417 (2024-002)

Material Weakness 2024

MICHIGAN FOUNDERS FUND

MI

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Remediation Steps Completed: MFF will implement the following corrective actions between June 2026 and September 2026 to remediate the finding and address the cause of the finding. • A new contract financial firm and contracted Financial Officer was selected and engaged in February 2025 for regular ...

Remediation Steps Completed: MFF will implement the following corrective actions between June 2026 and September 2026 to remediate the finding and address the cause of the finding. • A new contract financial firm and contracted Financial Officer was selected and engaged in February 2025 for regular and ongoing financial management and oversight. • Michigan Founders Fund has implemented balance sheet reconciliations to be prepared and completed by identified staff/consultants monthly to ensure expenditures are correctly captured in a timely fashion. • Michigan Founders Fund has documented accounting policies and procedures to reflect month-end processes and provide training to staff on current and future policies in coordination with contracted support. Implementation, Monitoring, and Sustainability of the Corrective Action: Michigan Founders Fund has implemented the above corrective actions to remediate the finding and address the cause of the finding. To ensure these controls remain effective beyond initial adoption and specifically prevent recurrence of costs charged outside the approved period of performance, MFF has built the following monitoring controls into its normal operating cycle: • As part of the monthly balance sheet reconciliation, designated staff/contractors will verify that all expenditures charged to the award were both incurred and obligated within the award's approved period of performance before the entry is posted. Any transaction falling outside the eligible period will be flagged, held from posting to the federal award, and routed for review. • The Executive Director will continue to review and approve all monthly journal entries prior to posting to the general ledger, with specific attention to period-of-performance alignment for federally funded transactions. Approval will be evidenced in writing and retained in accordance with the record retention requirements. • In addition to monthly reconciliations, the Financial Officer will perform a quarterly reconciliation of cumulative expenditures against the award's approved budget period and reporting deadlines, confirming that reported costs align with the eligible period of performance. • MFF's documented accounting policies and procedures will include specific cutoff procedures for the close of the period of performance, ensuring costs are not recorded in the wrong period and that any year-end or award-end accruals are properly evaluated. • All staff and contractors involved in processing or approving federally funded transactions will receive training on period-of-performance requirements as part of onboarding and as part of the annual policy review, ensuring the control does not depend on any single individual's institutional knowledge. • The Executive Director, with support from the Financial Officer, is responsible for overall monitoring and execution of these corrective actions. Any identified instance of an out-of period expenditure will be documented, corrected, and reported to the Board (or Finance/Audit Committee) at its next regularly scheduled meeting. Anticipated Completion Date: September 2026 Contact Person: Rishi Moudgil, Executive Director Contact Phone Number: (313) 338-8292

View Audit 410809

Finding 1229079 (2024-010)

Material Weakness 2024

City of Laconia

NH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.403

Planned Corrective Action: All purchase orders will be approved by an Administrator and the Business Administrator. The current software allows for and audit path of approval, changes will be made to include the above practice in accordance with City and School District policy. Name of Contact Perso...

Planned Corrective Action: All purchase orders will be approved by an Administrator and the Business Administrator. The current software allows for and audit path of approval, changes will be made to include the above practice in accordance with City and School District policy. Name of Contact Person: Dawn Cilley, Business Administrator dcilley@laconiaschools.org Anticipated completion date: September 30, 2026 Example of Planned Corrective Action: School ERP Pro software will be adjusted for an approval path including an Administrator and The Business Administrator.

View Audit 410535

Finding 1229038 (2024-012)

Material Weakness 2024

City of Emporia

VA

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

The City has strengthened its review and approval procedures for federally funded expenditures to ensure appropriate management oversight prior to payment. Vendor invoices and reimbursement requests are now reviewed and approved by City management before payment is processed, and employee timesheets...

The City has strengthened its review and approval procedures for federally funded expenditures to ensure appropriate management oversight prior to payment. Vendor invoices and reimbursement requests are now reviewed and approved by City management before payment is processed, and employee timesheets charged to federal awards require supervisory approval prior to payroll processing. These procedures reinforce compliance with the City's expenditure approval process and provide additional oversight to ensure allowable costs are properly reviewed and approved before reimbursement or payment. These procedures have been implemented and will be followed for all federally funded expenditures on an ongoing basis.

View Audit 410498

Finding 1228902 (2024-010)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.303

Twin Oaks will revise procedures to calculate the MTDC in accordance with Uniform Guidance and apply the indirect cost consistently for all programs and to review the indirect cost allocations performed. Again, because of the timing of this audit report, there may be repeat findings for 2025 but sho...

Twin Oaks will revise procedures to calculate the MTDC in accordance with Uniform Guidance and apply the indirect cost consistently for all programs and to review the indirect cost allocations performed. Again, because of the timing of this audit report, there may be repeat findings for 2025 but should be eliminated going forward. Benjie Read and Felecia Read will work together to calculate the current MTDC by October 31, 2026.

View Audit 410428

Finding 1228885 (2024-009)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles § 200.303 § 200.430

Twin Oaks employs most of their 700 or so employees in residential programs where they work for one program on a set schedule. Twin Oaks is working with Paylocity to create the best solution for those employees that work for different programs or that have multiple programs at their location. The pr...

Twin Oaks employs most of their 700 or so employees in residential programs where they work for one program on a set schedule. Twin Oaks is working with Paylocity to create the best solution for those employees that work for different programs or that have multiple programs at their location. The programs specifically identified with this finding have been eliminated except for the TOCS programs and that is where we are specifically working on the best solution with Paylocity. Benjie Read and Candy Gregory will be responsible for correcting this with Paylocity by October 31, 2026.

View Audit 410428

Finding 1228868 (2024-008)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles § 200.303 § 200.405 § 200.438

Even though this program has been eliminated, Twin Oaks has refined the use of the Divvy credit card review and allocations. Twin Oaks is also researching guidance on the allowable and unallowable costs that can be charged to a program and will be trained on these costs by October 1, 2026 by outside...

Even though this program has been eliminated, Twin Oaks has refined the use of the Divvy credit card review and allocations. Twin Oaks is also researching guidance on the allowable and unallowable costs that can be charged to a program and will be trained on these costs by October 1, 2026 by outside vendor. Benjie Read will be responsible for these trainings.

View Audit 410428

Finding 1228865 (2024-005)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles § 200.405

Twin Oaks will develop procedures to more effectively review the allocation process of these expenses and determine whether costs are allowable. Benjie Read has identified a new cost allocation plan that we will implement by October 1, 2026. Benjie Read will document all cost allocations and methodo...

Twin Oaks will develop procedures to more effectively review the allocation process of these expenses and determine whether costs are allowable. Benjie Read has identified a new cost allocation plan that we will implement by October 1, 2026. Benjie Read will document all cost allocations and methodologies, and any periodic changes, in the cost allocation plan with the implementation of the new plan.

View Audit 410428

Finding 1228840 (2024-003)

Material Weakness 2024

County of Tuolumne

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to update policies and procedures to ensure record retention is in compliance for all individuals receiving a...

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to update policies and procedures to ensure record retention is in compliance for all individuals receiving adoption assistance payments. 3. Anticipated Implementation date: June 30, 2027

View Audit 410425

Finding 1228839 (2024-002)

Material Weakness 2024

County of Tuolumne

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to revise policies and procedures to ensure continued operations of controls and completeness of records duri...

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to revise policies and procedures to ensure continued operations of controls and completeness of records during times of staff vacancies. 3. Anticipated Implementation date: June 30, 2027

View Audit 410425

Finding 1228710 (2024-004)

Material Weakness 2024

CONNECTICUT COALITION TO END HOMELESSNESS, INC.

CT

Allowable Costs / Cost Principles § 200.403 § 200.405

The Coalition will develop and formally adopt a written Cost Allocation Plan (“CAP”) to support the allocation of shared and indirect costs among funding sources and programs. The CAP will clearly define allocation methodologies, identify appropriate allocation bases, and ensure that costs are alloc...

The Coalition will develop and formally adopt a written Cost Allocation Plan (“CAP”) to support the allocation of shared and indirect costs among funding sources and programs. The CAP will clearly define allocation methodologies, identify appropriate allocation bases, and ensure that costs are allocated consistently and in proportion to the relative benefit received by each program. Management will review the CAP annually and update it as necessary to reflect operational or funding changes. The CAP will be formally approved and retained as supporting documentation for allocated costs.

View Audit 410386

Finding 1228706 (2024-003)

Material Weakness 2024

CONNECTICUT COALITION TO END HOMELESSNESS, INC.

CT

Allowable Costs / Cost Principles § 200.430

During fiscal year 2026, the Coalition engaged an outsourced accounting firm to assist with grant compliance and financial reporting. The Coalition has implemented procedures requiring employees whose activities benefit multiple funding sources to document actual time and effort by program or activi...

During fiscal year 2026, the Coalition engaged an outsourced accounting firm to assist with grant compliance and financial reporting. The Coalition has implemented procedures requiring employees whose activities benefit multiple funding sources to document actual time and effort by program or activity. Payroll allocations will be reviewed periodically and adjusted as necessary to reflect actual work performed. Management and the outsourced accounting team will maintain supporting documentation for payroll allocations and monitor compliance with Uniform Guidance requirements.

View Audit 410386

Finding 1228660 (2024-002)

Material Weakness 2024

Social Enterprise and Training Center, Inc.

NY

Allowable Costs / Cost Principles Cash Management

Management is aware of the difficulties relating to the 2024 audit process and has brought in a new finance director in late 2025 to ensure documentation is consistent for these allowable costs going forward.

View Audit 410314

Finding 1228602 (2024-005)

Material Weakness 2024

Bakersfield, American Indian Health Project INC

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Finding 2024-005 – Unsupported Expenditures Charged to Federal Award and Related Compliance Requirements • Implement Uniform Guidance-compliant grant management procedures. • Record only actual, supported costs. • Update procurement policies. • Maintain complete procurement files for federally funde...

Finding 2024-005 – Unsupported Expenditures Charged to Federal Award and Related Compliance Requirements • Implement Uniform Guidance-compliant grant management procedures. • Record only actual, supported costs. • Update procurement policies. • Maintain complete procurement files for federally funded purchases. • Provide training for program managers, finance personnel, procurement staff, and executive leadership on updated policies and procedures. • Reconcile all federal reports to underlying accounting records. • Ensure timely grant reporting. • Conduct ongoing compliance monitoring.

View Audit 410243

Corrective Action Plans

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