Corrective Action Plans

Finding 571915 (2024-001)

Material Weakness 2024

Blachly-Lane County Cooperative Electric Association

OR

Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management

For all future large-scale weather events, two employees will jointly pull materials and document quantities. Both will sign a material charge-out sheet. Any unused materials will be charged back to the appropriate work order.

View Audit 362973 Questioned Costs: $1

Finding 571842 (2024-001)

Significant Deficiency 2024

New Jersey Turnpike Authority

NJ

Allowable Costs / Cost Principles Cash Management Eligibility § 200.303 § 200.403 § 200.406 § 200.430

Corrective Action Plan Year Ended December 31, 2024 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2024-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Depa...

Corrective Action Plan Year Ended December 31, 2024 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2024-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Homeland Security: Passed through the State of New Jersey, Department of Law and Public Safety Program Titles and Assistance Listing Numbers (ALN): Disaster Grants – Public Assistance (Presidentially Declared Disasters) – ALN 97.036 Federal Grant Numbers: State of New Jersey pass-through number: UH1WX, Project #2365 – Award Year 2024 (Application 696220) Contact Person: Donna Wilser, Deputy Executive Director, 732-750-5300 Corrective Action: Management agrees with the finding. Beginning in December 2024, as a commitment to strengthen our processes and ensure that all physical timesheets related to FEMA-declared disaster events are properly maintained and readily accessible, management put a process in place to enhance procedures and controls for timesheets going forward to ensure full compliance with the Uniform Guidance requirements. This process was successfully implemented as of this date and for prospective periods. However, this process does not remedy the issue noted in the finding which relates to time worked from 2020-2022, which is before the process was in place. Therefore, the finding is repeated from the prior year. Anticipated Completion Date: Completed

View Audit 362864

Finding 571840 (2024-006)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification on the supporting documentation and reasonableness of the youth camps and travel costs. Moving forward supporting documentation will be attached to...

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification on the supporting documentation and reasonableness of the youth camps and travel costs. Moving forward supporting documentation will be attached to all P-card transactions as well as documentation to support the public purpose. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President

View Audit 362863 Questioned Costs: $1

Finding 571837 (2024-003)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required...

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required to substantiate payments and services rendered. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President

View Audit 362863 Questioned Costs: $1

Finding 571788 (2024-001)

Significant Deficiency 2024

Council of Graduate Schools

DC

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Description: The SEFA schedule included unallowable costs. Planned Corrective ActionL CGS will revise its SEFA preparation procedures to ensure that only allowable and properly reimbursable expenditures on federal awards are reported. Additional training will be scheduled for those responsible sta...

Description: The SEFA schedule included unallowable costs. Planned Corrective ActionL CGS will revise its SEFA preparation procedures to ensure that only allowable and properly reimbursable expenditures on federal awards are reported. Additional training will be scheduled for those responsible staff members to ensure that this error does not happen in the future. Anticipated Completion Date: October 1, 2025 Responsible Person: Keith Peregonov, VP for Finance, Human Resources and Operations

View Audit 362812

Finding 571766 (2024-006)

Material Weakness 2024

City of Commerce

CA

Allowable Costs / Cost Principles § 200.430

Payroll and Human resources will adhere to established policies and procedures and improve internal controls policies ensuring timecards are reviewed and approved by appropriate supervisors before payroll processing. Personnel Action Forms (PAFs) will be required for part-time employees along with f...

Payroll and Human resources will adhere to established policies and procedures and improve internal controls policies ensuring timecards are reviewed and approved by appropriate supervisors before payroll processing. Personnel Action Forms (PAFs) will be required for part-time employees along with full-time employees and regularly updated to reflect on any salary step or compensation changes. Finance and HR staff will periodically review payroll records and ensure accuracy of positions, pay, step, and general accounting cost center allocations. Responsible Persons: Alvaro Castellon – Director of Finance & Ela Pappo – Director of Human Resources Date of Implementation: June 30, 2026

View Audit 362784

Finding 571744 (2024-006)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Implemented beneficiary eligibility review process has been reenforced to reduce the chance of the same happenings.

View Audit 362742 Questioned Costs: $1

Finding 571742 (2024-004)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete captur...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571740 (2024-002)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571719 (2024-001)

Significant Deficiency 2024

Boulder County, Colorado

CO

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding...

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ineligible costs were identified with other eligible costs. System process was reviewed and reconciled for any additional errors and process was updated to prevent system errors in the future. Payroll reporting was reviewed for accuracy and additional steps were taken to assist in correcting the system error and to prevent errors in the future for project costs. Name of the contact person responsible for corrective action: Julie Fischer, Comptroller Planned completion date for corrective action plan: December 2025.

View Audit 362719 Questioned Costs: $1

Finding 571702 (2024-003)

Material Weakness 2024

National Association of Chronic Disease Directors

GA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.403 § 200.405 § 200.430

Correction action • Finance will work HR and Program staff to document written procedures for staffing allocations. • Finance will strengthen monthly project monitoring of project activity and also ensure that budget changes, if necessary, are approved by the Grants Manager. • Drawdown process is be...

Correction action • Finance will work HR and Program staff to document written procedures for staffing allocations. • Finance will strengthen monthly project monitoring of project activity and also ensure that budget changes, if necessary, are approved by the Grants Manager. • Drawdown process is being revised to ensure that the general ledger activity, pending draw request, and vendor payables are all in sync. • Finance will contact Grant Manager responsible for each grant to develop plan of action for returning any overdrawn funds. Responsible Person • Associate Director - Finance Anticipated completion date • September 30, 2025

View Audit 362661 Questioned Costs: $1

Finding 571699 (2024-005)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidi...

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571697 (2024-004)

Material Weakness 2024

Municipality of Añasco

PR

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

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries...

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571695 (2024-003)

Material Weakness 2024

Municipality of Añasco

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

Corrective Action Plans

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