Corrective Action Plans

Finding 1162411 (2024-001)

Material Weakness 2024

VA

Questioned Costs Subrecipient Monitoring Cash Management

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health; Not Applicable Pass-Through Entity Number: INORWB611-GY23; INORWB611-GY24; Not Applicable Awards: Assistance Listing 93.917 – HIV Emergency Relief Project...

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health; Not Applicable Pass-Through Entity Number: INORWB611-GY23; INORWB611-GY24; Not Applicable Awards: Assistance Listing 93.917 – HIV Emergency Relief Project Grants; Assistance Listing 93.918 – Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease Award Periods: April 1, 2023 to March 31, 2024; April 1, 2024 to March 31, 2025; May 1, 2023 to April 30, 2024; May 1, 2024 to April 30, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Description: Timely Application of Program Income Prior to Requesting Additional Cash Payments Recommendation: During the latter part of the fiscal year and as a result of prior year audit findings, IJP implemented various checkpoints in their monthly processes to ensure that program income was disbursed prior to requesting cash reimbursements. IJP should continue to assess existing policies and procedures to ensure the program income balance is spent timely. HRSA recommends that recipients and subrecipients strive to proactively secure and estimate the extent to which program income will be accrued. View of responsible officials: Management concurs with the finding and has implemented procedures to ensure appropriate and timely application of program income. Corrective Action Planned: Inova Grants Accounting and Inova Juniper Program (IJP) directors will work collaboratively to disburse funds available from program income prior to requesting additional cash payments from RWHAP funds. Inova implemented a Program Income from Sponsored Programs policy in February 2025. Inova will assess this written procedure and revise as necessary to ensure that program income is applied before requesting federal reimbursement. Inova will review federal grant requirements related to program income and identify sources of program income during kickoff meetings for new awards. Mandatory training will be conducted for program and finance staff responsible for the administration of these awards. (2 CFR 200.307 and 200.305) Inova will require a monthly reconciliation of program income earned and expenditures by grant. Program income tracking will also be included in monthly grant variance reports. Planned Completion Date for Corrective Action Planned: Ongoing with completion date of December 31, 2025.

View Audit 372193 Questioned Costs: $1

Finding 1162348 (2024-001)

Material Weakness 2024

Town of Pelham

NH

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

In response to the findings noted in the 2024 Single Audit for the Town of Pelham NH, we have developed the following corrective action plan to address the cited issue. Audit Finding 2024-001: The Town has not formalized written policies and procedures related to federal awards. Corrective Action wi...

In response to the findings noted in the 2024 Single Audit for the Town of Pelham NH, we have developed the following corrective action plan to address the cited issue. Audit Finding 2024-001: The Town has not formalized written policies and procedures related to federal awards. Corrective Action with a Target Completion Date of December 31, 2025: The Town will draft and present a formal policy addressing this finding to the Board of Selectmen for review and approval prior to December 31, 2025. Responsible Party: Tammy Penny, Finance Director 6 Village Green Pelham, NH 03076 Phone: 603-508-3072 Email: TPenny@Pelhamweb.com Implementation of this policy will ensure that the Town is in compliance with applicable requirements and will prevent recurrence of the cited issue in future audits.

View Audit 372155

Finding 1162342 (2024-003)

Material Weakness 2024

School Board City of Richmond

VA

Subrecipient Monitoring Cash Management Reporting

Views of Responsible Officials and Planned Corrective Action: According to Appendix: American Rescue Plan CSLFRF HVAC Replacement and Improvement Grant Assurances of the 2021 CSLFRF HVAC Application it is stated the LEA/grantee assures: IX. It will submit such reports to the state educational agency...

Views of Responsible Officials and Planned Corrective Action: According to Appendix: American Rescue Plan CSLFRF HVAC Replacement and Improvement Grant Assurances of the 2021 CSLFRF HVAC Application it is stated the LEA/grantee assures: IX. It will submit such reports to the state educational agency as the state educational agency and Secretary may require to enable the state educational agency and the Secretary to perform their duties under the program; The LEA has also submitted an official correspondence to the Auditors from the Commonwealth of Virginia Department of Education’s Director of the Office of Federal Pandemic Relief Programs stating the following: On April 25, 2023, the Virginia Department of Education conducted monitoring to ensure that certain federally funded programs and activities supported with Elementary and Secondary School Emergency Relief (ESSER) formula grants; ESSER and Governor’s Emergency Education Relief (GEER) state setaside grants; and Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) HVAC grants were implemented as stipulated by law. These federally funded programs were reviewed as operated by Richmond City Public Schools. Furthermore, RPS is a subrecipient. As such it is our stance that RPS was not required to create or submit quarterly financial activity reports to US Treasury. We were also not required to submit quarterly financial reports to the recipient (i.e. the Commonwealth of Virginia). Instead, RPS regularly submitted expenditures for reimbursement to VDOE on a nearly monthly basis via OMEGA. We also maintained financial records (invoices, GL transactions) via AS400 and LINQ and conducted annual single audits as required by the Single Audit Act & 2 CFR part 200, subpart F. We also complied with all monitoring activities conducted by VDOE. In turn, VDOE (the award recipient) used these artifacts to create and submit its quarterly financial reports to US Treasury, as required by statute. For more evidence of this "passthrough" structure of reporting, see the attached SLFRF Compliance and Reporting Guidance published by US Treasury and Updated October 2025 Part 2 Section B (p. 21-22) for a detail of which entities are required to submit quarterly reports. The following recipients are required to submit quarterly Project and Expenditure Reports: • States and U.S. territories • Tribal governments that are allocated more than $30 million in SLFRF funding • Metropolitan cities and counties with a population that exceeds 250,000 residents Coronavirus State and Local Fiscal Recovery Funds C • Metropolitan cities and counties with a population below 250,000 residents that are allocated more than $10 million in SLFRF funding • NEUs [Non-Entitlement Units of Government] that are allocated more than $10 million in SLFRF funding RPS does not fall into any of the aforementioned categories. We humble ask that you reconsider this finding.

View Audit 372149

Finding 1162338 (2024-001)

Material Weakness 2024

Community Food & Agriculture Coalition, Inc.

MT

Cash Management Reporting

November 4, 2025 Carver, Florek & James CPA’s Attn: Keegan Witt Audit Findings Corrective Action Plan Finding number: Section III: Federal Awards Findings and Questioned Costs Contact Person Responsible: Bonnie Buckingham Corrective Action Planned: Financial procedures that Community Food & Agricult...

November 4, 2025 Carver, Florek & James CPA’s Attn: Keegan Witt Audit Findings Corrective Action Plan Finding number: Section III: Federal Awards Findings and Questioned Costs Contact Person Responsible: Bonnie Buckingham Corrective Action Planned: Financial procedures that Community Food & Agriculture routinely follow are as follows: - Operations & Finance Manager will pull reports from QuickBooks accounting software for all federal grants for which a request for funds will be generated. - Executive Director reviews the draw down request, signs off on it, and the Executive Director or the Operations & Finance Manager files a request from the Federal portal, for funds expended for a specific program. All current and future expenditures and drawdown requests will be signed and dated with an electronic stamp certification prior to any drawdown request, as per the Financial Procedures stated above. All staff have been made aware of the strict adherence to this policy. Anticipated Completion Date will be immediate. Sincerely, Bonnie Buckingham Executive Director

View Audit 372138

Finding 1162172 (2024-001)

Material Weakness 2024

Middle Peninsula Planning District Commission

VA

Cash Management Reporting Internal Control / Segregation of Duties

Finding Reference Number: 2024- I Description of Finding: The Commission is not timely reconciling the bank accounts. The Commission had staff turnover in the finance position and did not have sufficient controls and redundancies to allow all accounting functions to be performed on a timely basis. S...

Finding Reference Number: 2024- I Description of Finding: The Commission is not timely reconciling the bank accounts. The Commission had staff turnover in the finance position and did not have sufficient controls and redundancies to allow all accounting functions to be performed on a timely basis. Statement of Concurrence or Nonconcurrence: The auditee agrees with these recommendations and has taken the necessary steps to prevent a re-occurrence as of October of 2025. Corrective Action: The CFO will develop a policy for how bank reconciliations will occur monthly and to be jointly signed by the CFO and the Executive Director. The policy will contemplate a vacancy in the positions and propose a backup process for bank reconciliations. Name of Contact Person: Projected Completion Date: November 30, 2025

View Audit 371980

Finding 1162001 (2024-001)

Material Weakness 2024

Western Illinois Regional Council - Caa

IL

Reporting Cash Management Material Weakness

WIRC-CAA staff acknowledge that turnover in key positions led to a lapse in financial reporting and reconciliation preparation. The Organization is working with an outsourced accounting firm to complete the financial reporting and reconciliations and has hired a Director of Finance in October 2025 t...

WIRC-CAA staff acknowledge that turnover in key positions led to a lapse in financial reporting and reconciliation preparation. The Organization is working with an outsourced accounting firm to complete the financial reporting and reconciliations and has hired a Director of Finance in October 2025 to fill the vacant position. Person(s) Responsible: Stacy Nimmo, Chief Executive Officer Timing for Implementation: Director of Finance hired October 2025. Monthly financial reporting resumes immediately, with full remediation expected by December 31, 2025. Detailed Steps: • Director of Finance will prepare and review monthly financial reports and reconciliations. • Board will receive and review monthly financial statements and reconciliation summaries. • Staff will receive training on financial reporting procedures. Monitoring and Verification: • Board will document review of financial reports in meeting minutes. • Internal reviews will be conducted quarterly to verify compliance. Expected Outcome: Timely and accurate financial reporting and reconciliations. Prevention of future lapses in financial oversight. Supporting Documentation: • Board meeting minutes • Monthly reconciliation reports • Internal review summaries

View Audit 371863

Finding 1161994 (2024-001)

Material Weakness 2024

Center for Educational Innovation, Inc.

NY

Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.305

Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reco...

Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reconciled to the ledger. Once all amounts are proven, then the drawdown amounts will be initiated with the proper documentation attached.

View Audit 371856 Questioned Costs: $1

Finding 1161987 (2024-001)

Material Weakness 2024

Pharr Affordable Housing Dba Sunset Terrace Senior Village

TX

Cash Management HUD Housing Programs

2024-001 - Tenant security deposit bank account. Contact person - Interim Executive Director , Lazaro J. Guerra. Phone 956-787-1822. Corrective action planned - The Project will maintain a tenant security deposit bank account in accordance with the regulatory agreement. Anticipated completion date -...

2024-001 - Tenant security deposit bank account. Contact person - Interim Executive Director , Lazaro J. Guerra. Phone 956-787-1822. Corrective action planned - The Project will maintain a tenant security deposit bank account in accordance with the regulatory agreement. Anticipated completion date - Within the next fiscal year.

View Audit 371849

Finding 1161920 (2024-003)

Material Weakness 2024

Spirit of Soccer, Inc.

PA

Subrecipient Monitoring Cash Management Material Weakness

Management agrees with the recommendation and will work to implement the necessary components of the recommendation. Accounting policies and procedures have been developed and will continue to be implemented.

View Audit 371817

Finding 1161836 (2024-003)

Material Weakness 2024

Ford County, Kansas

KS

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine t...

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.

View Audit 371772

Finding 1161739 (2024-002)

Material Weakness 2024

Hias & Council Migration Service of Philadelphia

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

The organization acknowledges that unallowable rent costs were claimed and payment received under government grants and contracts resulting in overstating revenues for FY24, and that adjustments were necessary to the financial statements to correct the resulting deficiencies. As indicated, however, ...

The organization acknowledges that unallowable rent costs were claimed and payment received under government grants and contracts resulting in overstating revenues for FY24, and that adjustments were necessary to the financial statements to correct the resulting deficiencies. As indicated, however, this overstating was due to the unique situation that existed as a result of the landlord’s breaking the organization’s lease, suddenly and without notice. Rent costs were claimed for as long as the organization was liable for the rent. After the liability was forgiven by the landlord, rent costs were returned to the funders.

View Audit 371690 Questioned Costs: $1

Finding 1161718 (2024-005)

Material Weakness 2024

Union League Boys and Girls Clubs

IL

Cash Management Reporting Significant Deficiency

Supporting Documentation of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure proper supporting documentation is maintained and available for each expenditure. There is no disagreement with the audit finding. Act...

Supporting Documentation of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure proper supporting documentation is maintained and available for each expenditure. There is no disagreement with the audit finding. Action planned/taken in response to finding: Outside accounting firm will be ensure proper supporting documentation is maintained and available for each expenditure. Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO Planned completion date for corrective action plan: Immediately

View Audit 371657

Finding 1161714 (2024-004)

Material Weakness 2024

Union League Boys and Girls Clubs

IL

Reporting Cash Management Significant Deficiency

Proper Cut-Off of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period. There is no disagre...

Proper Cut-Off of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period. There is no disagreement with the audit finding. Action planned/taken in response to findings: Outside Accounting Firm will oversee the monthly voucher process to ensure completion in accordance with the accrual basis to ensure expenditures are recorded and reported in the proper period. Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO Planned completion date for corrective action plan: Immediately

View Audit 371657

Finding 1161529 (2024-009)

Material Weakness 2024

Libson Regional School District

NH

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

A procedure has been created for this and will be implemented and looked at 1/4ly so funds can be spent down during the school year. Immediate steps were taken to do a spenddown plan and the food serviced fund was used for the program to bring down the fund balance to less than the three-month avera...

A procedure has been created for this and will be implemented and looked at 1/4ly so funds can be spent down during the school year. Immediate steps were taken to do a spenddown plan and the food serviced fund was used for the program to bring down the fund balance to less than the three-month average expenditures.

View Audit 371424 Questioned Costs: $1

Finding 1161428 (2024-009)

Material Weakness 2024

City of Auburn, Maine

ME

School Nutrition Programs Cash Management

Management Response/Corrective Action Plan: Effective November 2024, a new procedure is in place to verify school lunch counts are reported accurately. The School Nutrition Director documents data in spreadsheets and uses this for completing reimbursement requests. The Business Manager also reviews ...

Management Response/Corrective Action Plan: Effective November 2024, a new procedure is in place to verify school lunch counts are reported accurately. The School Nutrition Director documents data in spreadsheets and uses this for completing reimbursement requests. The Business Manager also reviews the provided spreadsheets before approving claims for reimbursement.

View Audit 371295

Finding 1161414 (2024-003)

Material Weakness 2024

Wittenberg University

OH

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

As noted in the findings, turnover issues and documentation within the department were primary causes for the issues raised. The hiring of qualified staff properly trained should avoid this error going forward. Implementation of the corrective action plan is expected to be complete by June 30, 2026....

As noted in the findings, turnover issues and documentation within the department were primary causes for the issues raised. The hiring of qualified staff properly trained should avoid this error going forward. Implementation of the corrective action plan is expected to be complete by June 30, 2026. Responsible Party Robert Rood Interim Vice President Finance and Administration

View Audit 371273

Finding 1161408 (2024-005)

Material Weakness 2024

Wittenberg University

OH

Questioned Costs Student Financial Aid Cash Management

This finding was related to staff turnover within the financial aid, student accounts and business offices. The hiring of qualified staff properly trained should avoid this error going forward. Implementation of the corrective action plan is expected to be complete by June 30, 2026. Responsible Part...

This finding was related to staff turnover within the financial aid, student accounts and business offices. The hiring of qualified staff properly trained should avoid this error going forward. Implementation of the corrective action plan is expected to be complete by June 30, 2026. Responsible Party Robert Rood Interim Vice President Finance and Administration

View Audit 371273 Questioned Costs: $1

Finding 1161141 (2024-001)

Material Weakness 2024

Grace House INC

MS

Subrecipient Monitoring Cash Management Material Weakness

Views of Responsible Officials and Planned Corrective Action — Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriat...

Views of Responsible Officials and Planned Corrective Action — Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriate. b) For rental invoices, the immediate supervisor must approve all rental invoices for payment processing before being submitted to the administrative office. If the immediate supervisor is absent, the invoice must be approved by the Executive Director or Assistant Director. c) When a new client invoice is submitted for approval for an existing approved landlord, the invoice along with the traditional client identifying information will be reviewed by both the immediate supervisor and the Executive Director. d) When a new client invoice is submitted for approval for a new landlord, the invoice will be reviewed by both the immediate supervisor and the Executive Director. Each invoice requires a W9 form to validate the legal name, property records verifying ownership matching the legal name on the W9, a picture ID of the individual listed on the W9, and a copy of the agreement if a property management company is listed on the W9 instead of an individual. e) All new clients and landlords will be researched through an investigative software to prove there is no evidence of false identity. f) Grace House has contracted an independent certified fraud investigator to conduct periodic reviews for compliance with fraud prevention policies at least semiannually but beginning quarterly through 2025.

View Audit 371153

Finding 1160936 (2024-011)

Material Weakness 2024

Plaquemines Port Harbor & Terminal District

LA

Cash Management Reporting Internal Control / Segregation of Duties § 200.305 § 200.328

Management concurs with the audit recommendation and is taking the following corrective actions to improve cash management efficiency and ensure accurate and timely financial reporting: The District will implement a policy requiring that reimbursement requests are submitted at least quarterly to the...

Management concurs with the audit recommendation and is taking the following corrective actions to improve cash management efficiency and ensure accurate and timely financial reporting: The District will implement a policy requiring that reimbursement requests are submitted at least quarterly to the grant administrator and reconciled to the SF-425 reporting. • This policy will ensure that federal drawdowns are performed timely and aligned with actual expenditures, improving cash flow management and reducing the risk of reporting discrepancies. • Procedures will reconcile all reimbursement requests with SF-425 financial reports to confirm that expenditures are accurately and consistently reflected in the corresponding SF-425 report, in compliance with 2 CFR 200.305 and 2 CFR 200.328. • Management will ensure staff is adequately trained in grant administration and financial reporting. These sessions will cover federal cash management standards, SF-425 reporting procedures, and internal controls to ensure consistency and compliance. These actions reflect the District’s commitment to improving financial management practices, enhancing grant compliance, and ensuring the timely and accurate reporting of federally funded expenditures.

View Audit 370980

Finding 1160892 (2024-001)

Material Weakness 2024

Alive, Inc.

MO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

The Organization will revisit the internal control process around invoice submissions and reimbursement request review. The Organization has since hired an outsourced accountant to assist with record keeping and assisting with ensuring compliance with Uniform Guidance. The Organization strives to re...

The Organization will revisit the internal control process around invoice submissions and reimbursement request review. The Organization has since hired an outsourced accountant to assist with record keeping and assisting with ensuring compliance with Uniform Guidance. The Organization strives to remain compliant with Uniform Guidance in all respects to present both accurate and transparent records. If the Missouri Department of Social Services or the U.S. Department of the Treasury have questions regarding this plan, please call Jennifer Gadsky, MSW, LCSW, Executive Director, at (314)-938-4414.

View Audit 370963 Questioned Costs: $1

Finding 1160858 (2024-002)

Material Weakness 2024

Nushagak Electric and Telephone Cooperative, Inc.

AK

Questioned Costs Cash Management Allowable Costs / Cost Principles

Cause: Costs charged on the vendor invoice were not separated between allowable activity, broadband infrastructure development, and unallowable activity, electrical infrastructure development. Corrective Action Plan: “The corrective action has already been taken prior to audit completion. The costs ...

Cause: Costs charged on the vendor invoice were not separated between allowable activity, broadband infrastructure development, and unallowable activity, electrical infrastructure development. Corrective Action Plan: “The corrective action has already been taken prior to audit completion. The costs related to unallowable activities have been reimbursed to the grant in the form of an offset against May 2025 draw to correct the error. All project expenditures incurred to date were reviewed to confirm there were no additional unallowable charges. Training was provided to contractors and subcontractors involved with the project to ensure a thorough understanding of the importance of maintaining separate accounting records for grant and non-grant projects. Furthermore, all personnel involved in grant administration, including project managers and finance staff, are required to attend training on federal grant compliance. Going forward, project and support teams will perform a more comprehensive review of project invoices and billing details as well as monitor project’s spend variances more closely to ensure grant compliance.”

View Audit 370943 Questioned Costs: $1

Finding 1160574 (2024-003)

Material Weakness 2024

The Center for Women & Families Inc.

KY

Cash Management

Recommendation: The Center for Women and Families, Inc. should implement processes and procedures to gather the support and complete and file the reimbursement reports in a timely manner. Action Taken: The Center for Women and Families, Inc. has hired a new Vice President of Finance to ensure all fi...

Recommendation: The Center for Women and Families, Inc. should implement processes and procedures to gather the support and complete and file the reimbursement reports in a timely manner. Action Taken: The Center for Women and Families, Inc. has hired a new Vice President of Finance to ensure all financial functions are completed promptly and accurately and to simplify workflows, thereby enhancing efficiency and enabling all reports to be filed by the required due dates.

View Audit 370879

Finding 1160446 (2024-002)

Material Weakness 2024

Madonna Center, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management agrees and will develop review procedures to respond to the findings.

View Audit 370864 Questioned Costs: $1

Finding 1160445 (2024-001)

Material Weakness 2024

Madonna Center, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.430

Management agrees with the finding and will work with the City of San Antonio to correct the issue, and develop review procedures to respond to the finding.

View Audit 370864 Questioned Costs: $1

Finding 1160354 (2024-002)

Material Weakness 2024

Centro Cha

CA

Cash Management Matching / Level of Effort / Earmarking

Recommendation: We recommend the Organization strengthen its review procedures in the allocation of expenditures to ensure all program expenses are properly allocated when recording accrual entries. Plan: As part of the year end process, Centro CHA and the finance team will review all subsequent dis...

Recommendation: We recommend the Organization strengthen its review procedures in the allocation of expenditures to ensure all program expenses are properly allocated when recording accrual entries. Plan: As part of the year end process, Centro CHA and the finance team will review all subsequent disbursements for federal programs to ensure that all costs are captured in the correct accounting period and classified correctly to the program when accrued. This will help ensure that each program is individually assessed for costs that should have been accrued in the current fiscal year rather than performing this process on just larger expenses without discretion to program source. Person Responsible: Director of Finance Plan Implementation: 9/1/2025 Status: On Going

View Audit 370739

Corrective Action Plans

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