Corrective Action Plans

Finding 560427 (2024-008)

Material Weakness 2024

IL

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Indirect Cost Calculations and Documentation – Assistance Listing No. 14.231 Recommendation: Management should develop a process whereby indirect costs for federal grants are supported by a system of internal controls which provides reasonable assurance that the allocation calculated is accurate, al...

Indirect Cost Calculations and Documentation – Assistance Listing No. 14.231 Recommendation: Management should develop a process whereby indirect costs for federal grants are supported by a system of internal controls which provides reasonable assurance that the allocation calculated is accurate, allowable, and properly calculated, and supported. This process should be documented by a sign-off and date of both the preparer and the reviewer prior to the submission of the voucher during the monthly voucher process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We are currently revising our allocation methodology to ensure all calculations are accurate and well-documented, and we are training staff to consistently apply the update approach. Name of the contact person responsible for corrective action: Bo Gasic, CFO Planned completion date for corrective action plan: Immediately

View Audit 356328 Questioned Costs: $1

Finding 560423 (2024-007)

Material Weakness 2024

The Boulevard of Chicago, Inc.

IL

Allowable Costs / Cost Principles

Allocation and Documentation of Cash Disbursements – Assistance Listing No. 14.231 Recommendation: Management should develop a process whereby general disbursements allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are acc...

Allocation and Documentation of Cash Disbursements – Assistance Listing No. 14.231 Recommendation: Management should develop a process whereby general disbursements allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated and support the distribution of the disbursement among specific activities or cost objectives if the disbursement is allocated to more than one federally funded program. These estimates should be properly reflected during the vouchering process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Currently, all vouchers are reviewed and approved by upper management prior to submission. These vouchers are checked against our policy ensuring costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. Name of the contact person responsible for corrective action: Bo Gasic, CFO Planned completion date for corrective action plan: Immediately

View Audit 356328

Finding 560419 (2024-006)

Material Weakness 2024

The Boulevard of Chicago, Inc.

IL

Allowable Costs / Cost Principles

Allocation and Documentation of Payroll Costs – Assistance Listing No. 14.231 Recommendation: Policies and procedures over the processing of payroll transactions should include the following: • Time and effort studies should be conducted on all employees to support allocations. Explanation of disagr...

Allocation and Documentation of Payroll Costs – Assistance Listing No. 14.231 Recommendation: Policies and procedures over the processing of payroll transactions should include the following: • Time and effort studies should be conducted on all employees to support allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We are revising procedures to ensure that all payroll costs are allocated accurately and supported by time and effort studies to prevent future discrepancies and maintain compliance with applicable regulations. Name of the contact person responsible for corrective action: Bo Gasic, CFO Planned completion date for corrective action plan: Immediately

View Audit 356328

Finding 560417 (2024-006)

Significant Deficiency 2024

Delta Research and Educational Foundation

DC

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

Views of Responsible Officials: Timesheets are now being submitted with every payroll to the proper supervisor for review and signatures.

View Audit 356325

Finding 560408 (2024-001)

Significant Deficiency 2024

American Mathematical Society

RI

Allowable Costs / Cost Principles § 200.309 § 200.403

Finding 2024-001: Inclusion of Out-of-Period Costs in Current Year (Significant Deficiency): During the audit of federal award expenditures for the fiscal year ended December 31, 2024, it was discovered that costs incurred in prior periods were improperly charged to the current year’s federal awards...

Finding 2024-001: Inclusion of Out-of-Period Costs in Current Year (Significant Deficiency): During the audit of federal award expenditures for the fiscal year ended December 31, 2024, it was discovered that costs incurred in prior periods were improperly charged to the current year’s federal awards. Name of Contact Person: Lucy Maddock, Chief Financial Officer email: lrm@ams.org Corrective Action Plan: The AMS processes payroll on a bi-weekly schedule. During the 2024 audit, we discovered that an initial payroll allocation for grant supported labor costs included days from the prior month that did not fall within the approved dates of the grant agreement. To ensure that this does not happen again the following procedures are being put into place effective immediately: 1. The grant accountant will review the payroll register at the beginning of each grant period and determine the actual percentage of payroll to allocate to the grant so that time periods are aligned. This may involve adjusting entries to accrue payroll into correct time periods. This will ensure costs incurred in prior periods are not charged to current year federal awards. 2. Grant payroll entries will be reviewed and approved by the Controller. 3. At the conclusion of the grant, all payroll entries will be reviewed one final time. Should any differences be found between the dates and amounts authorized by grant budget and those recorded in the G/L, correcting entries must be made before the final report is submitted to the cognizant agency. Anticipated Completion Date: These steps are being implemented effective immediately.

View Audit 356316

Finding 560399 (2024-001)

Material Weakness 2024

Northeast Washington Educational Service District No. 101

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Northeast Washington Educational Service District No. 101 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 w...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Northeast Washington Educational Service District No. 101 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: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension, debarment and reporting requirements. Name, address, and telephone of District contact person: Shellie Hoxie 4202 S Regal St. Spokane, WA 99223 (509) 789-3743 Corrective action the auditee plans to take in response to the finding: The District acknowledges the findings and is committed to improving compliance through the following actions: Revise the contract review process and assign the task of checking for suspension and debarment on contracts that originate outside of the agency to an additional business office staff member. Designate one business office staff member with the responsibility of completing FFATA reporting annually. Anticipated date to complete the corrective action: 8/31/25

View Audit 356304

Finding 560394 (2024-001)

Significant Deficiency 2024

Innovate Washington Foundation Dba Ignite Northwest

WA

Allowable Costs / Cost Principles

IWF has established and implemented additional review procedures and controls to strengthen the payroll process before posting. These measures will ensure accuracy and compliance with federal requirements. Corrective action will have taken place by February 2025.

View Audit 356289

Finding 560362 (2024-002)

Significant Deficiency 2024

Distinctive Schools

IL

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430

Finding Number – 2024-001 Procurement Finding & 2024-002 Payroll Finding Planned Corrective Action 1. Policy Development: Draft a comprehensive procurement policy that aligns with federal standards and addresses all required elements, including conflict of interest provisions and procurement methods...

Finding Number – 2024-001 Procurement Finding & 2024-002 Payroll Finding Planned Corrective Action 1. Policy Development: Draft a comprehensive procurement policy that aligns with federal standards and addresses all required elements, including conflict of interest provisions and procurement methods. 2. Approval Process: Present the drafted policy to leadership or the governing body for review and approval. 3. Implementation: Roll out the approved procurement policy to all relevant departments and stakeholders. 4. Training: Conduct training sessions to ensure staff understand and comply with the new procurement procedures. 5. Monitoring: Establish a system to regularly review procurement activities for compliance with the policy and federal regulations. 6. Implement a system of internal controls to ensure payroll charges are supported by accurate records reflecting actual work performed. This system should include regular reconciliation of estimated payroll allocations with actual time worked and documented certifications by employees or supervisors. Anticipate Completion Date – May 31, 2025 Responsible Contact Person – Monique Langston, Grant Director

View Audit 356269

Finding 560340 (2024-001)

Significant Deficiency 2024

West Valley School District No. 363

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE West Valley School District No. 363 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 o...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE West Valley School District No. 363 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: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal Title I assessment system security requirements. Name, address, and telephone of District contact person: Ayesha Horton, Chief Financial Officer 2805 N Argonne Rd, Spokane, WA 99212 (509) 924-2150 Corrective action the auditee plans to take in response to the finding: The district acknowledges that a Test Security Building Plan (TSBP) was not on file for our Kindergarten Center during the 2023–24 school year. While all required testing assurances were submitted and staff received appropriate test security training, we recognize that the omission of a formal TSBP represents a lapse in documentation and controls. This oversight occurred during a period of staffing transition in the district’s assessment position, which contributed to the gap in plan submission for the Kindergarten Center. We appreciate the auditor's recommendation and have taken corrective action to address this issue. For the 2024–25 school year, we have verified that TSBPs are on file for all buildings where standardized assessments will be administered, including the Kindergarten Center. Looking ahead to the 2025–26 school year, our Kindergarten Center will no longer administer standardized assessments, as kindergarten students will transition back to their neighborhood elementary schools. This organizational change will further streamline compliance with OSPI’s assessment system security requirements. Anticipated date to complete the corrective action: 6/13/2025

View Audit 356251

Finding 560294 (2024-002)

Material Weakness 2024

Aliquippa School District

PA

Allowable Costs / Cost Principles Reporting § 200.403

CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant progr...

CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant programs based on supporting accurate general ledger expenditures as required by Section 2 CFR 200.403(g) of the Uniform Guidance. CRITERIA: The PA Department of Education (PDE) and Section 2 CFR 200.403(g) of the Uniform Guidance requires the completion and submission of a ‘quarterly cash on hand report’ quarterly as needed and a ‘final expenditure report’ (FER) at the conclusion of each grant program year (including any carryover period) based on information contained in the School District’s financial management system and supported by all underlying documentation. MANAGEMENT’S CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of accounting records and preparation of all required financial reports related to PDE federal grant programs in a timely manner, and to ensure that the information reported to PDE is supported by the underlying documentation contained in the District’s general ledger. Procedures will be put into place during the remaining months of the 2024-2025 fiscal year, and all subsequent years, for ensuring federal program reports are prepared accurately and agree with the financial management system and supported by all underlying documentation.

View Audit 356222

Finding 560217 (2024-002)

Significant Deficiency 2024

International Rescue Committee, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

2024-002 Allowable Indirect Costs Federal Agencies: U.S. Department of Health and Human Services, and U.S. Department of the Treasury Program Titles and ALN Numbers: 1.ALN #93.566: Refugee and Entrant Assistance State/Replacement Designee Administered Programs2.ALN #93.676: Unaccompanied Children Pr...

2024-002 Allowable Indirect Costs Federal Agencies: U.S. Department of Health and Human Services, and U.S. Department of the Treasury Program Titles and ALN Numbers: 1.ALN #93.566: Refugee and Entrant Assistance State/Replacement Designee Administered Programs2.ALN #93.676: Unaccompanied Children Program3.ALN #21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Grant Numbers: U.S. Department of Health and Human Services: 1. Refugee and Entrant Assistance State Administered Programs/Refugee andEntrantAssistance State / Replacement Designee Administered Programs: a. Florida Department of Children and Families: Comprehensive Refugee Services -Leon County (Tallahassee), Florida (ALN 93.566, award number LK207) b. Maryland Department of Human Resources MORA Office: i. Refugee Transitional Cash Assistance (RTCA) Maryland (ALN93.566,award number FIA/RTCA-23-507) ii. Refugee Transitional Cash Assistance (RTCA) Maryland (ALN93.566,award number FIA/RTCA-24-507) iii. Extended Case Management Program (ALN 93.566, award numberFIA/ECMP-24-514) c.New York State Office of Temporary & Disability Assistance: Refugee SchoolImpact Program (RSIP) (ALN 93.566, award numberTDA01 C00948GG-3410000) d. Catholic Charities, Diocese of Fort Worth: i. Refugee Cash Assistance (ALN 93.566, award number FFY2024-22536C-CMA) ii. Refugee Support Services (RSS) Program (ALN 93.566, award numberFFY2024-27927C-RSS) iii. Refugee Cash and Medical Assistance (CMA) Program (ALN 93.566,awardnumber FFY2024-27927C-CMA) iv. Refugee Support Services (RSS) Program - Afghan SupplementalAppropriations (ASA) (ALN 93.566, award number FFY2024-27927C-ASA-RSS) e. Colorado Department of Human Services: REACH: Cash and MedicalAssistance(ALN 93.566, award number 24 IHGA 184529) 2. Unaccompanied Children Program/Heartland Human Care Services:UnaccompaniedMinors (ALN 93.676, award number 90ZU0358-03-00) U.S. Department of Treasury: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: 1. City of Phoenix: ARPA Funding Round 2 (ALN 21.027, award number 157893-0 FE) 2. Maricopa County (Arizona): Refugee Relocation Program - RA Services (ALN 21.027,award number C-73-23-083-X-00) Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to update and strengthen internal controls to ensure indirect costs are applied correctly and any correction is completed within the applicable fiscal year: 1. A communication will be released to all IRC finance staff to share this exception and reinforce the requirement that: i) indirect cost rates, and any applicable exclusions are provided to the consolidation unit at the start of each award, ii) Indirect cost calculation are reviewed and reconciled between the invoice and the General ledger. 2. A tool will be released to be used by all field finance leads monthly, before the submission of invoices, and at the closure of each award to verify the accuracy of the indirect cost calculation. Any differences identified will be adjusted. 3. The awards financial management unit and the regional finance teams will apply the above tool on a quarterly basis for additional oversight and monitoring for any discrepancies. Anticipated Completion Date: September 30, 2025

View Audit 356152

Finding 560216 (2024-001)

Significant Deficiency 2024

International Rescue Committee, Inc.

NY

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment § 200.303

2024-001 Reporting - Federal Funding Accountability and Transparency Act 2024-001 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles a...

2024-001 Reporting - Federal Funding Accountability and Transparency Act 2024-001 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles and ALN Numbers: 1.ALN #19.517: Overseas Refugee Assistance Programs for Africa 2.ALN #98.001: United States Foreign Assistance for Programs Overseas Federal Grant Numbers: 1. SPRMCO23CA0106 - Advancing access to integrated life-saving assistance and protection services to promote self-reliance and resilience for refugees and host communities in Uganda 2. 720BHA22GR00304 - Holistic prevention and response services to support people affected by forced displacement to restore and rebuild their lives Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to ensure timely FFATA reporting of all applicable subgrant details in SAM.Gov: 1.IRC will update its onboarding process descriptions and checklists to ensure all staff responsible for FFATA reporting are provided the Sam.Gov credentials required for entering data into the system within 15 days of starting. 2.All staff responsible for entering FFATA details in Sam.Gov will be provided additional training and user guides detailing FFATA reporting requirements and processes. The updated process requirements will require obtaining screenshots when system errors/access prevents entering details within the required 30 days. 3.Quarterly detective review processes will be put in place to monitor compliance with all FFATA compliance and corrective actions will be taken with staff who are not performing to standard. Anticipated Completion Date: September 30, 2025

View Audit 356152

Finding 560154 (2024-002)

Material Weakness 2024

County of Nevada

CA

Allowable Costs / Cost Principles Material Weakness Reporting

Delays in Financial Reporting Recommendation: The County should look at increasing the amount of experienced finance staff to help facilitate year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County...

Delays in Financial Reporting Recommendation: The County should look at increasing the amount of experienced finance staff to help facilitate year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller’s office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner. Name of the contact person responsible for corrective action: Gina Will Planned completion date for corrective action plan: March 31, 2026

View Audit 356146

Finding 560081 (2024-001)

None 2024

Five Mile Flats, LLC

TX

Allowable Costs / Cost Principles

Participate in training to assist in the development of written policies and procedures, and standards of conduct to be in compliance with 2 Code of Federal Regulations Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federa...

Participate in training to assist in the development of written policies and procedures, and standards of conduct to be in compliance with 2 Code of Federal Regulations Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Award Requirements and Subpart E – Cost Principles.

View Audit 356043

Finding 560080 (2024-001)

Material Weakness 2024

East Valley School District No. 361

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE East Valley School District No. 361 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...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE East Valley School District No. 361 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: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Neale Rasmussen, Executive Director of Business Services 3830 North Sullivan, Building 1 Spokane Valley, WA 99216 (509) 241-5042 Corrective action the auditee plans to take in response to the finding: The District has already updated time and effort processes to ensure mid-year additions or corrections are included on time and effort documentation. We have also added a secondary time and effort review process to ensure all employees charged to the Federal program are included on time and effort documentation. Anticipated date to complete the corrective action: Correction already completed.

View Audit 356042

Finding 560068 (2024-001)

Significant Deficiency 2024

Glenbrook Road Elderly Housing Corporation

CT

Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.512

Corrective Action: We will create an end of year checklist to ensure timely submission of data collection form in the future. As of 4/21/2025, all Federal Audit Clearinghouse data collection forms have been submitted.

View Audit 356006

Finding 560050 (2024-001)

Significant Deficiency 2024

Pennsylvania Pharmacists Association

PA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Student Financial Aid

Finding 2024-001 – Salaries and wages of employees charged or allocated to the major program were not supported by formal records that accurately reflect the work performed. During our testing of four payroll transactions, we noted three timesheets had no approval and the Organization recorded amoun...

Finding 2024-001 – Salaries and wages of employees charged or allocated to the major program were not supported by formal records that accurately reflect the work performed. During our testing of four payroll transactions, we noted three timesheets had no approval and the Organization recorded amounts based on budgeted estimates rather than actual amounts for all four payroll transaction tested. For those payroll transactions tested, two transactions were overcharged by $563 and two were undercharged by $527 resulting in a net overcharge to the grant of $36. The sample was not intended to be, and was not, a statistically valid sample. 2024-001 Recommendation: We recommend the Organization implement a process and related controls related to review and approval of payroll expenditures for allowability in accordance with the terms of the grant award and federal regulations. Payroll amounts charged to the grant should be based on actual time and effort reported by the employee working on the grant and related documentation maintained by the Organization to support those amounts. The Organization should implement a review process over recording time and effort for payroll transactions, for proper classification and allowability. Action Taken: Management agrees with the finding and has taken corrective action by formally adopting controls which will track the employee’s actual time spent. These controls were placed in service during the year ended June 30, 2024, but were not in place for the entire year. Date of Completion: February 16, 2024

View Audit 355987

Finding 560011 (2024-003)

Significant Deficiency 2024

Planned Parenthood North Central States

MN

Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.309

Teenage Pregnancy Prevention Program – Assistance Listing No. 93.297 Recommendation: We recommend the Organization implement stronger internal controls to monitor the period of performance on its federal awards. This includes regular training for staff on compliance requirements and establishing cle...

Teenage Pregnancy Prevention Program – Assistance Listing No. 93.297 Recommendation: We recommend the Organization implement stronger internal controls to monitor the period of performance on its federal awards. This includes regular training for staff on compliance requirements and establishing clear communication channels between finance and program departments. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PPNCS has reviewed and updated processes to ensure the expenses for the grant period are for the period in question and not merely reported in the General Ledger during the grant period. Name of the contact person responsible for corrective action: Randy Drager, CFO Planned completion date for corrective action plan: May 1, 2025

View Audit 355925 Questioned Costs: $1

Finding 559950 (2024-002)

Significant Deficiency 2024

Disability Rights Washington

WA

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan In Response to Single Audit Findings for September 30, 2024 Primary Contact Persons: Nachama Wilker, Interim Executive Director, nachamaw@drwa. org and Justin Gifford and Fiscal & Operations Monitor justing@dr-wa.orgFinding 2024-002: Significant deficiency in internal controls...

Corrective Action Plan In Response to Single Audit Findings for September 30, 2024 Primary Contact Persons: Nachama Wilker, Interim Executive Director, nachamaw@drwa. org and Justin Gifford and Fiscal & Operations Monitor justing@dr-wa.orgFinding 2024-002: Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Corrective Action: DRW will revise its internal controls across the agency and will review and revise its cost allocation documentation. Steps: 1. Review current policies, procedures, and internal control documentation. Review will include agency cost allocation method and implementation as well as program income documentation. 2. Review supporting records, level of effort and timekeeping systems to ensure proper level of documentation. 3. DRW supervisors will be trained on expectations of oversight and participate in quarterly review of financial status to ensure proper implementation. 4. DRW will implement new and timely financial reporting, including allocations to be reviewed monthly by the fiscal team, Executive Director and at least quarterly by the Board Treasurer. 5. The process will be implemented by the Fiscal Manager, Fiscal and Operations Monitor, a third-party professional services consultant and overseen by the Executive Director. Anticipated Completion: July 2025

View Audit 355886 Questioned Costs: $1

Finding 559909 (2024-002)

Material Weakness 2024

Swanton Local School District

OH

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

Management is aware and understands the importance of compliance with federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 355837

Finding 559903 (2024-003)

Significant Deficiency 2024

Horizon Education Alliance INC

IN

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

Action Taken: HEA will develop a policy and procedure for documenting time and effort for all employees funded under a federal grant that aligns with uniform guidance requirements and train supervisors on this procedure. HEA will review current grants and staffing to ensure this is put in place for ...

Action Taken: HEA will develop a policy and procedure for documenting time and effort for all employees funded under a federal grant that aligns with uniform guidance requirements and train supervisors on this procedure. HEA will review current grants and staffing to ensure this is put in place for all staff funded under a federal grant currently. Upon award of future federal grants, HEA will ensure staff funded under the grant and their supervisors are prepared to implement time and effort reporting according to the policy and procedures. The grant manager and President/CEO will be in charge of ensuring all staff funded under a federal grant are documenting time and effort according to the policy. Contact Person: Sarah Metzler, HEA President/CEO; Aliah Carolan-Silva, HEA VP of Research; Cindi Dixon, HEA Director of Finance Expected Completion Date: July 2025

View Audit 355826

Finding 559902 (2024-002)

Significant Deficiency 2024

Horizon Education Alliance INC

IN

Allowable Costs / Cost Principles

Action Taken: As part of the updating of the accounting and procedures manual, a policy related to allowable costs will be included. Relevant staff will be updated on this policy. This will include a process of ensuring all staff working on a grant are aware of allowable costs and re-enforcing the p...

Action Taken: As part of the updating of the accounting and procedures manual, a policy related to allowable costs will be included. Relevant staff will be updated on this policy. This will include a process of ensuring all staff working on a grant are aware of allowable costs and re-enforcing the procedure that each cost assigned to the grant is reviewed against allowable costs by the grant manager. Payroll costs charged to the grant will be reviewed by a grant manager or leadership staff. Contact Person: Sarah Metzler, HEA President/CEO; Aliah Carolan-Silva, HEA VP of Research; Cindi Dixon, HEA Director of Finance Expected Completion Date: July 2025

View Audit 355826

Finding 559901 (2024-001)

None 2024

Horizon Education Alliance INC

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302

Action Taken: HEA's leadership team, including our Director of Finance, will develop an updated version of our accounting and procedures manual that includes written policies related to all applicable compliance areas under Uniform Guidance. This will be a priority for the leadership team and will b...

Action Taken: HEA's leadership team, including our Director of Finance, will develop an updated version of our accounting and procedures manual that includes written policies related to all applicable compliance areas under Uniform Guidance. This will be a priority for the leadership team and will be developed by May 30, 2025 and reviewed by HEA board members by June 30, 2025. HEA's leadership team will work with staff to ensure all policies and procedures are implemented in our new fiscal year (beginning in July 2025). Contact Person: Sarah Metzler, HEA President/CEO; Aliah Carolan-Silva, HEA VP of Research; Cindi Dixon, HEA Director of Finance Expected Completion Date: July 2025

View Audit 355826

Finding 559894 (2024-002)

None 2024

Village of Albion

NY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.112 § 200.317 § 200.326

The Village Major will continue working with the consultants to update the required policies and procedures to ensure compliance during this next year.

View Audit 355817

Finding 559878 (2024-002)

Material Weakness 2024

Firstfollowers

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303

Allowable Costs and Activities – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show the review and approval of expenses charged to grants, prior to drawing down ...

Allowable Costs and Activities – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show the review and approval of expenses charged to grants, prior to drawing down grant funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review all documentation and ensure proper signatures accompany the documentation going forward. Name of the contact person responsible for corrective action: Marlon Mitchell Planned completion date for corrective action plan: June 30, 2025

View Audit 355815 Questioned Costs: $1

Corrective Action Plans

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