Corrective Action Plans

Finding 561574 (2024-001)

Material Weakness 2024

WA

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

The District acknowledges the finding regarding noncompliance with federal wage rate requirements under the Davis-Bacon Act for a federally funded construction project. At the time, the District was unaware of the $2,000 threshold triggering these requirements and did not include the necessary wage ...

The District acknowledges the finding regarding noncompliance with federal wage rate requirements under the Davis-Bacon Act for a federally funded construction project. At the time, the District was unaware of the $2,000 threshold triggering these requirements and did not include the necessary wage rate provisions in the contract or collect certified payroll reports. To address this, the District is: • Updating procurement and contracting procedures to include Davis-Bacon Act requirements • Providing staff training on federal wage rate compliance • Implementing procedures to ensure proper contract language and weekly certified payroll collection • Establishing monitoring processes to verify ongoing compliance These actions will strengthen internal controls and ensure adherence to all applicable federal requirements moving forward.

View Audit 357204

Finding 561517 (2024-001)

None 2024

Servicios De La Raza, INC

CO

Allowable Costs / Cost Principles Reporting

In January 2025, management contracted with experienced consultants to support timely reporting of federal grants in the future.

View Audit 357127

Finding 561513 (2024-001)

Significant Deficiency 2024

Seattle School District No. 1

WA

School Nutrition Programs Allowable Costs / Cost Principles Eligibility

In response to this finding, the Culinary Services department under the guidance of the Operations team in SPS has made the following adjustments and changes to business practices: 1. The PLE tool has been formally integrated into the annual budgeting process to ensure routine compliance with this ...

In response to this finding, the Culinary Services department under the guidance of the Operations team in SPS has made the following adjustments and changes to business practices: 1. The PLE tool has been formally integrated into the annual budgeting process to ensure routine compliance with this guidance and accurate financial planning. 2. If a price increase is deemed necessary, it will undergo a thorough review and approval through the SPS board governance process. This will include a landscape review of meal prices in other districts in the Puget Sound region as well as similarly scaled districts nationally. This structured approach guarantees alignment with strategic objectives while maintaining transparency and accountability. 3. As of May 2025, the Culinary Services department under the direction of the Operations department will be taking action on a price increase for school lunches beginning for the 2025-26 school year with annual reviews scheduled for subsequent years.

View Audit 357117

Finding 561512 (2024-003)

Material Weakness 2024

Stedman-Wade Health Services, Inc.

NC

Allowable Costs / Cost Principles Material Weakness

The organization will conduct a comprehensive reconciliation of all salary expenses claimed under both the Provider Relief Fund (PRF) and the Employee Retention Tax Credit (ERTC). Overlapping or potentially duplicated costs will be adjusted as needed in coordination with legal and compliance advisor...

The organization will conduct a comprehensive reconciliation of all salary expenses claimed under both the Provider Relief Fund (PRF) and the Employee Retention Tax Credit (ERTC). Overlapping or potentially duplicated costs will be adjusted as needed in coordination with legal and compliance advisors.

View Audit 357109

Finding 561503 (2024-003)

Material Weakness 2024

Village of Lisbon

LA

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

Corrective Action Planned: The accounting records for the federal award revenues and expenditures have been properly maintained for 2025. Person Responsible for Corrective Action: Alisha Middleton, Clerk. Anticipated Completion Date: December 31, 2025.

View Audit 357080

Finding 561500 (2024-002)

Significant Deficiency 2024

Berlin Retirement Homes, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles

Three different people were in the role of accounts payable during the year causing added strain to proper invoice review. This position has since been filled and the importance of reviewing invoices for proper allocation has been communicated. Additionally, all inaccurate charges were corrected.

View Audit 357074 Questioned Costs: $1

Finding 561475 (2024-001)

Material Weakness 2024

North Mason School District No. 403

WA

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

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal Title I eligibility requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective actio...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal Title I eligibility requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective action the auditee plans to take in response to the finding: The district is strengthening its internal controls for monitoring the Per Pupil Expenditure (PPE) to match higher poverty concentration in its schools by the following: 1. Developing and utilizing an Excel Spreadsheet as a “PPE Tool” to allocate funds appropriately a. The PPE Tool will be a shared working document between the Business Office, Human Resources, and Title I Coordinator, b. The PPE Tool will be utilized when applying for the 2025-2026 Consolidated Grant and all future Consolidated Grant applications; and, c. The PPE Tool will be used when completing budgetary reviews at cabinet meetings. These measures will be implemented going forward as internal controls for ensuring compliance with eligibility requirements for Title I funding. Anticipated date to complete the corrective action: Beginning July 2025 when the District will be completing the Consolidated Grant application in the Education Grants Management System (EGMS).

View Audit 357060

Finding 561408 (2024-003)

Material Weakness 2024

Castle Rock School District No. 401

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Castle Rock School District No. 401 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Castle Rock School District No. 401 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of District contact person: Gloria Dupree, CSBS, CSBO Director of Fiscal Services Castle Rock School District 600 Huntington Ave S Castle Rock, WA 98611 Phone: 360.501.3132 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). • Provide a check list for finance, facilities, and procurement staff on Davis-Bacon compliance requirements, including how to access and apply wage determinations from SAM.gov. • Require all contractors and subcontractors on federally funded projects to sign certifications of compliance with federal wage laws. • Implement a checklist for federal construction projects. Provide training to all relevant staff on reviewing and verifying certified payroll reports. Anticipated date to complete the corrective action: 06/30/2025

View Audit 356985

Finding 561399 (2024-002)

Material Weakness 2024

St. Charles Parish Housing Authority

LA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Corrective Action Plan Finding: Finding 2024-002-Internal Controls Inadequate for Disbursements-Allowable Costs Condition: Good internal controls should be in place to make sure that disbursements are for eligible payments, are correctly classified, and are timely paid. Good controls ensure that ...

Corrective Action Plan Finding: Finding 2024-002-Internal Controls Inadequate for Disbursements-Allowable Costs Condition: Good internal controls should be in place to make sure that disbursements are for eligible payments, are correctly classified, and are timely paid. Good controls ensure that there is proper, documented review of all of these functions. Records should be maintained in an order that is conducive to efficient and timely summarizing by the outside fee accounting firm. Unaudited financial statements should be produced on a timely basis, and reviewed timely by the board of commissioners. Corrective Action Planned We will comply with the auditor’s suggestions. Person responsible for corrective action: Jedidiah Jackson, E.D. Telephone: (985) 785-2601 St. Charles Parish Housing Authority Fax: (985) 785-6238 200 Boutte Estates Dr. Boutte, LA 70039 Anticipated Completion Date- September 30, 2025

View Audit 356963 Questioned Costs: $1

Finding 561398 (2024-001)

Material Weakness 2024

St. Charles Parish Housing Authority

LA

HUD Housing Programs Allowable Costs / Cost Principles

ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER...

ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2024 Corrective Action Plan Finding: Finding 2024-001-Insufficent Restricted Cash and Deficit in Unrestricted Net Position-Allowable Costs Condition: HUD designates the Housing Choice Voucher advances to be in two categories: (a)-strictly to be used for HAP payments and (b)-to be used to pay for all non-HAP payment expenses identified with the HCV program. The (b) portion is considered Unrestricted HAP equity. When this number is a negative, this means that the HCV program has spent more than it should have. At September 30, 2024, the deficit as shown on page 11, of the Statement of Net Position, is $103,785. Corrective Action Planned I am Jedidiah Jackson. I was hired as Executive Director and started July 1, 2024. I believe that many of the issues noted in this audit have been corrected and I am working on the remaining issues. Person responsible for corrective action: Jedidiah Jackson, E.D. Telephone: (985) 785-2601 St. Charles Parish Housing Authority Fax: (985) 785-6238 200 Boutte Estates Dr. Boutte, LA 70039 Anticipated Completion Date- September 30, 2025

View Audit 356963

Finding 561391 (2024-002)

Significant Deficiency 2024

Town of Plainville, Connecticut

CT

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

Finding 2024-002 Description of Finding Significant Deficiency in Internal Control over Compliance, and Other Matter Statement of Concurrence or Nonconcurrence The Town concurs. Corrective Action The Town agrees with this finding and will ensure the Board of Education department heads and Director...

Finding 2024-002 Description of Finding Significant Deficiency in Internal Control over Compliance, and Other Matter Statement of Concurrence or Nonconcurrence The Town concurs. Corrective Action The Town agrees with this finding and will ensure the Board of Education department heads and Director of Operations sign all invoices. Name of Contact Person Robert Buden, Director of Finance Completion Date May 20, 2025

View Audit 356956

Finding 561390 (2024-001)

Significant Deficiency 2024

Opp City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.326

Item 2024‐001 – Special Tests and Provisions – Wage Rate Requirements (Repeat) Recommendation: 2 CFR 200.303 requires the non-Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non- Federal entity is managing t...

Item 2024‐001 – Special Tests and Provisions – Wage Rate Requirements (Repeat) Recommendation: 2 CFR 200.303 requires the non-Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Linda Harper, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all current contractors and subcontractors regarding the wage rate requirements for contracts in progress and has implemented additional procedures for future projects effective October 1, 2024. These additional procedures include the Chief School Financial Officer (CSFO), Linda Harper, reviewing all proposed construction contracts for inclusion of the prevailing wage rate clause as part of the bid process prior to expenditures being made. The CSFO will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 356950 Questioned Costs: $1

Finding 561206 (2024-001)

Material Weakness 2024

College Place School District No. 250

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

College Place Public Schools will take the following steps to prevent future noncompliance with time-and-effort documentation requirements: 1. Clarify Procedures: District leadership has revised internal protocols for documenting staff funded by federal grants, including fixed-schedule and semiannua...

College Place Public Schools will take the following steps to prevent future noncompliance with time-and-effort documentation requirements: 1. Clarify Procedures: District leadership has revised internal protocols for documenting staff funded by federal grants, including fixed-schedule and semiannual reporting procedures. (Already corrected effective September 2024) 2. Staff Training: Business office and program staff will be retrained in by July 31, 2025 on federal documentation standards, including OSPI Bulletin 048-17. (Completion by July 31, 2025) 3. Internal Review: A quarterly review process is now in place to ensure proper documentation is collected and retained for all federally funded personnel. (Already corrected effective September 2024) Grant Transition Oversight: All funding transitions (e.g., ESSER to TFCCLC) will now require a pre-transition compliance review by Director of Business Services and CPPS Payroll Specialist to avoid misaligned timelines and documentation gaps. (Completion by July 31, 2025)

View Audit 356827

Finding 561164 (2024-003)

Material Weakness 2024

Warren County Community Housing Agency, Inc.

IA

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

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, a...

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Agency has determined that the cost of eliminating this material weakness in internal control would exceed its benefit.

View Audit 356748

Finding 561095 (2024-001)

Significant Deficiency 2024

Montgomery County, Il

IL

Reporting Allowable Costs / Cost Principles

Finding 2024-001 Condition: The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Plan: The County should consider the costs and benefits of establishing a financial management system that provides for the identification, in its...

Finding 2024-001 Condition: The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Plan: The County should consider the costs and benefits of establishing a financial management system that provides for the identification, in its accounts, of all Federal awards received and expended and the Federal programs for which they are received for all County Departments receiving federal awards. Name of Contact Person: Nikki Lohman, Treasurer Management Response: In the 2025 Budget, the County has a new separate fund, Fund 385, established to deal solely with the grant money that comes into Montgomery County. The County has transferred coal money to begin the fund and all Haz Mat, DCEO, Elections, etc. will go through this fund to keep it separate from regular budgeted money. Expenses will be paid out and revenue will return to this fund. This is for General Fund accounts, the Health Department will still be on their own process. Anticipated Date of Completion: Completed in 2025 prior to the issuance of financial statements.

View Audit 356734

Finding 560845 (2024-001)

Significant Deficiency 2024

Town of Templeton

MA

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

Finding 2024-001 Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: In conjunction with the Town Administrator and Accountant, the Select Board will establish a written policy based on Uniform Guidance regarding cash management,...

Finding 2024-001 Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: In conjunction with the Town Administrator and Accountant, the Select Board will establish a written policy based on Uniform Guidance regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring pertaining to federal awards. Anticipated Completion Date: December 31, 2025 Contact: Holly Young, Interim Town Administrator

View Audit 356601

Finding 560793 (2024-004)

Material Weakness 2024

The Astraea Foundation, Inc.

NY

Allowable Costs / Cost Principles Cash Management § 200.305 § 200.414

Views of Responsible Officials: Federal grant requests and reporting is the function of three teams: Programs, Development and Finance. Prior to the hiring of the VP-Finance, the Associate Director, Grants Management and Compliance met with the Associate Director, Partnerships on a quarterly basis t...

Views of Responsible Officials: Federal grant requests and reporting is the function of three teams: Programs, Development and Finance. Prior to the hiring of the VP-Finance, the Associate Director, Grants Management and Compliance met with the Associate Director, Partnerships on a quarterly basis to discuss required program spend reimbursements and projected program cash needs prior to submitting the formal requests. With the onboarding of the new VP-Finance, internal review processes were changed to incorporate more robust segregation of duties, alignment with the internal cash management policies and procedures and formal review of drawdown requests prior to submission. The VP-Finance became a permanent employee in October 2024 and since then all submissions have obtained the appropriate approval prior to submission.

View Audit 356562

Finding 560791 (2024-002)

Material Weakness 2024

The Astraea Foundation, Inc.

NY

Allowable Costs / Cost Principles Material Weakness Reporting § 200.516

Views of Responsible Officials: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) with department heads determining how their direct reports would spend time on various Astraea work stream...

Views of Responsible Officials: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) with department heads determining how their direct reports would spend time on various Astraea work streams and projects. This information is detailed in a level of effort (LOE) spreadsheet tracked against timesheets and budgets regularly. However, the processes for instituting regular updates to the LOE spreadsheet and timesheet allocations remained time-consuming and highly manual in FY2023 – which we believe resulted in misallocations. Astraea is currently reviewing internal processes to ensure, 1) that review and revision of the LOE spreadsheet and timesheet allocations can happen in a timely manner with less administrative burden, and 2) allowance of a more detailed review of the payroll allocation approval and entry process. As of January 1, 2025, a new finance system was implemented allowing for greater sophistication, consistency and automation of these processes. We do not expect to see this finding upon completion of our FY25 audit.

View Audit 356562

Finding 560549 (2024-002)

Significant Deficiency 2024

Rosemont College of the Holy Child Jesus

PA

Student Financial Aid Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Management Response: The College concurs with the finding and is in the process of implementing a policy when satisfactory academic progress is run, students will be notified via mail or email of their academic standing. Students who are suspended will have an opportunity to appeal their suspension....

Management Response: The College concurs with the finding and is in the process of implementing a policy when satisfactory academic progress is run, students will be notified via mail or email of their academic standing. Students who are suspended will have an opportunity to appeal their suspension. If the appeal of suspension is approved, students will meet with their academic advisor to be placed on an academic plan. The academic plan must be signed by both the student and advisor. The academic plan must be submitted to the Office of Financial Aid via the teams. A financial aid hold will be placed on the student's account until the signed academic plan is received. Once received, the Office of Financial Aid will remove the hold so the student can be awarded.

View Audit 356480

Finding 560544 (2024-006)

Material Weakness 2024

Hillcrest Family Services, INC

IA

Allowable Costs / Cost Principles

Finding 2024‐006: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance ...

Finding 2024‐006: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance Listing Number: 93.829 Finding Summary: During audit testing, some payroll expenditures were not fully supported by underlying payroll information. In addition, there was no documentation of review and approval of expenditures allocation to the federal program. Responsible Individuals: Joshua Duame, Fractional CFO Corrective Action Plan: Management agrees with the finding. The Organization will enhance internal control policies to ensure all employee timecards are reviewed and approved prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: 6/1/2025

View Audit 356459

Finding 560540 (2024-002)

Significant Deficiency 2024

Aids Taskforce of Greater Cleveland, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Explanation...

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with payroll should be coordinated with payroll department ensuring duplicate payroll is not being processed and approved. Name(s) of the contact person(s) responsible for corrective action: Simpson Huggins Planned completion date for corrective action plan: December 31, 2025 If the Oversight Agency has questions regarding this plan, please call Simpson Huggins 216-621-0766

View Audit 356447 Questioned Costs: $1

Finding 560526 (2024-001)

Significant Deficiency 2024

Town of Townsend

MA

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

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: Town Administrator with the Selectboard will explore examples of Federal Award Policies with assistance of Town Counsel to prepare a draft for consideration. Anticipated Completion...

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: Town Administrator with the Selectboard will explore examples of Federal Award Policies with assistance of Town Counsel to prepare a draft for consideration. Anticipated Completion Date: End of 2025 Contact: Town Administrator Nelson Mui, nmui@townsendma.gov, 978-597-1700 x1703

View Audit 356423

Finding 560524 (2024-002)

Material Weakness 2024

California Community Foundation

CA

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

Name of Auditee: California Community Foundation (CCF) Audit Period: Grant Award Period: 9/1/2022 – 8/31/2024 Finding Reference #: 2024-002 – Allowable Costs Finding Description: For one of the 28 invoices reviewed, which includes 25 subrecipient invoices and 3 vendor invoices, representing $76,549 ...

Name of Auditee: California Community Foundation (CCF) Audit Period: Grant Award Period: 9/1/2022 – 8/31/2024 Finding Reference #: 2024-002 – Allowable Costs Finding Description: For one of the 28 invoices reviewed, which includes 25 subrecipient invoices and 3 vendor invoices, representing $76,549 of the $439,088 of underlying invoices reviewed, insufficient documentation was maintained to demonstrate management completed the invoice review process as the review and approval of the invoice was not documented. The Foundation had an agreement with its contractor to pay for services performed according to an agreed payment schedule. While the Foundation reviewed payments made to the contractors, it did not review the underlying invoice detailing the work performed for the payment. Corrective Action Planned: The Foundation acknowledges the finding and will implement corrective measures by updating its invoice review procedures to formally record review dates and approvals in compliance with 2 CFR 200.303. Additionally, we will reinforce staff training and supervisory reviews to ensure that all invoice documentation meets federal standards. Periodic internal reviews and audits will be conducted to verify adherence to these enhanced procedures. Anticipated Completion Date: Corrective action will be implemented by April 1, 2025. Responsible Official(s): Jose Najera, Sr. Compliance & Operations Officer (213) 452-6218 – jnajera@calfund.org Management Comments: The Foundation remains committed to maintaining effective internal controls and ensuring compliance with all applicable federal regulations. While our current process includes a review of invoices, the noted documentation lapse will be addressed through improved procedures and enhanced training. These corrective actions will mitigate the risk of unallowable cost charges and ensure consistent compliance with federal procurement standards.

View Audit 356422

Finding 560478 (2024-004)

Significant Deficiency 2024

Marin City Health and Wellness Center

CA

Allowable Costs / Cost Principles

View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Measures have been taken or will be taken for immediate resolution and the following steps will be implemented: a) Senior Human Resource Staff will prepare Personnel Action Forms. b) Direc...

View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Measures have been taken or will be taken for immediate resolution and the following steps will be implemented: a) Senior Human Resource Staff will prepare Personnel Action Forms. b) Director of Human Resources will review and recommend. c) Payroll Manager will approve.

View Audit 356367

Finding 560440 (2024-004)

Material Weakness 2024

Village of Turtle Lake

WI

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

Procurement Policy The Recommendation: The Village should formally adopt policies and procedures which meet Uniform Guidance procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Village w...

Procurement Policy The Recommendation: The Village should formally adopt policies and procedures which meet Uniform Guidance procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Village will draft and approve a procurement policy in compliance with Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Karrie Stanford, Treasurer. Planned completion date for corrective action plan: The activities outlined above will be completed by September 30, 2025.

View Audit 356344

Corrective Action Plans

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