Corrective Action Plans

Finding 30245 (2022-001)

Significant Deficiency 2022

Shands Teaching Hospital and Clinics, INC and Subsidiaries

FL

Allowable Costs / Cost Principles Eligibility Cash Management

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: Federal Grantor:...

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No. ? 93.461, HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021 ? 06/30/2022 Views of responsible officials and planned corrective actions: Management will implement procedures to ensure the retention of documentation to support the application of internal controls over the process of identifying eligible patients and submitting claims for reimbursement under the COVID-19 Uninsured Program. Responsible Officials: Robert Thornton, Vice President of Finance, UF Health Shands Completion Date: July 31, 2022

View Audit 37070

Finding 30230 (2022-002)

Significant Deficiency 2022

Fresno Community Development Financial Inst. Dba Access Plus Capital

CA

Cash Management Reporting Significant Deficiency

Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We exp...

Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We expect to be back in compliance by the end of the year 2023.

View Audit 36291

Finding 30191 (2022-004)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

Cash Management Matching / Level of Effort / Earmarking

Michael Fields Agricultural Institute will implement policies and procedures and provide approval documentation to O'Leary & Anick for filing. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary and Anick. Anticipated date of completion: December 2023.

View Audit 35974

Finding 30188 (2022-001)

Material Weakness 2022

Michael Fields Agricultural Institute, Inc.

WI

Cash Management Reporting § 200.508

Michael Fields Agricultural Institute will work with O'Leary & Anick for implementing correct process and record proper cost reports, financial closing procedures, and the SEFA. Contact Person: Shannah Schmitt, MFAI and Kevin O'Leary, O'Leary & Anick. Anticipated date of Completion: December 2023

View Audit 35974

Finding 30181 (2022-001)

Significant Deficiency 2022

County of Wayne, New York

NY

Cash Management Internal Control / Segregation of Duties

Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior t...

Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior to submission. Recommendation: We recommend that the County document their review to demonstrate that claims were reviewed for accuracy and compliance with program requirements prior to submission. Management Response: The County will ensure that procedures are in place to ensure documentation of review of claims prior to submission for reimbursement. Context: Of the 13 claims submitted for reimbursement during 2022, we examined 2 to test the County's controls over compliance and compliance surrounding program requirements and determined that claims were submitted without documentation of review by the Director of Public Health. Additionally, we noted that 13 claims were submitted during 2022 as there was 1 claim covering February 2021 - December 2021 that was submitted in 2022 for reimbursement. Due to the delay in submission, the County was only reimbursed for $539,990 of the $652,990 costs incurred. Condition/Criteria: The County submits claims for reimbursement which are completed by County personnel and are to be reviewed by the Director of Public Health. The review of these claims for reimbursement is not documented and therefore there is no evidence available demonstrating that this review is taking place. Ultimately, the County submitted the claims for reimbursement during 2022 and had supporting documentation agreeing to the amounts requested, therefore this is not a compliance finding. Rather, this is a finding regarding the County's internal control over compliance.

View Audit 32917

Finding 30161 (2022-003)

Material Weakness 2022

Mountain Valley School District Re-1

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control O...

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to include a review of reimbursement requests to ensure indirect costs are allowable and adequate source documentation is maintained for federally-funded activities. Action Taken: Adequate documentation will be maintained to support the calculations of the indirect costs and any other costs associated with ESSER funding. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1

View Audit 38111 Questioned Costs: $1

Finding 30153 (2022-001)

Significant Deficiency 2022

Unified School District #343

KS

School Nutrition Programs Cash Management Reporting

Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 77...

Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022 . The findings from the December 6, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Meal Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were not included in the student meals total that was claimed for reimbursement. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Action Taken: We concur with the recommendation and since the 2022 fiscal audit took place, we have updated review procedures to ensure that all meal reports are reviewed to ensure that they are being properly reported. Anticipated Complete Date: October 26, 2022 Should the Oversight Agency for Audit have questions regarding this plan, please contact Jenny Herschell, Business Manager/Board Clerk, at (785) 597-5138. Sincerely Unified School District #343

View Audit 31321

Finding 30147 (2022-002)

Significant Deficiency 2022

Goodwill Industries of Michiana Inc.

IN

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

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocat...

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocation that determines costs charged to the federal grant was not updated in time for the payroll system to adjust costs charged to the grant for the corresponding payroll periods. Recommendation: Management should implement a review process to ensure payroll is accurately allocationed to the grant for reimbursement. Action Taken: The payroll process including timing of various steps has been reviewed with the payroll team and steps have been implemented to ensure allocations are entered prior to the system automatically freezing all changes for processing. In the event allocation adjustments are not completed timely, a step has been added to reset the frozen payroll file so that all allocations are properly included. Additionally, after payroll is processed, a secondary review will be conducted to ensure allocations were posted properly and adjustments will be made timely, if needed. Allocations are also reviewed during the month-end invoice creation process, providing a third review. Finally, a complete review of allocations going back to January 1, 2023 will be conducted for all Federal Award programs and any variances will be adjusted and communicated to grantors as deemed necessary. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: July 1, 2023

View Audit 31028 Questioned Costs: $1

Finding 30146 (2022-001)

None 2022

San Antonio Voa Living Center, Inc. (huebner Creek I)

LA

HUD Housing Programs Cash Management Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 4, 2022

View Audit 37698

Finding 30078 (2022-009)

Significant Deficiency 2022

Navajo Technical University

NM

Cash Management

2022-009 ? Cash Management Corrective Action: NTU has developed cash management policies and procedures under NTU?s Sponsored Projects Manual. NTU will be enforcing policies and procedures for cash drawdowns to ensure all drawdowns are adequately supported. This will be managed by the new incoming G...

2022-009 ? Cash Management Corrective Action: NTU has developed cash management policies and procedures under NTU?s Sponsored Projects Manual. NTU will be enforcing policies and procedures for cash drawdowns to ensure all drawdowns are adequately supported. This will be managed by the new incoming Grants Accountant and Contract and Grants Manager that will be hired in the upcoming fiscal year. Person Responsible: Cheryl Thompson, Finance Director and Harshwal & Company, LLC Estimated Completion Date: December 31, 2023

View Audit 25447

Finding 30024 (2022-007)

Material Weakness 2022

Navajo Technical University

NM

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding g...

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding grants receivable. NTU will also analyze cash requirements and may liquidate investments held in the Capital Reserve fund to ensure adequate cash is maintained for grants received in advance. Person Responsible: Cheryl Thompson, Finance Director, MiCheryl Miller, Grants Accountant, and Contract and Grants Manager (new position). Estimated Completion Date: September 30, 2023

View Audit 25447

Finding 30023 (2022-001)

None 2022

Child INC

TX

Cash Management

View of Responsible Officials and Corrective Actions: William Penny, the CFO and Albert Black, the Executive Director will approve drawdowns based on periodic reports of allowable expenses so that funds drawn down match expenses for the period. Also, the CFO and the Executive Director will review y...

View of Responsible Officials and Corrective Actions: William Penny, the CFO and Albert Black, the Executive Director will approve drawdowns based on periodic reports of allowable expenses so that funds drawn down match expenses for the period. Also, the CFO and the Executive Director will review year-to-date PMS payment requests and disbursements under each grant on a continuous basis to ensure our revenue matches expenses. Responsible person: William Penny, CFO Implementation date: October 3, 2022

View Audit 38061

Finding 30012 (2022-004)

Significant Deficiency 2022

School District of Auburndale

WI

Subrecipient Monitoring Cash Management Reporting

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior t...

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Starting with the 2022-23 fiscal year, in September 2022, breakfast and lunch purchases are scanned into the software systems from which the claims are submitted rather than the hand tallies used in prior year. The Food Service Director will continue to submit the breakfast and lunch claims. Each Wednesday, the Finance Director will review an audit check printout of the breakfast and lunch counts to make sure that they are being correctly entered in the system. Name(s) of the contact person(s) responsible for corrective action: Charles Payant, Finance Director Planned completion date for corrective action plan: Winter 2022.

View Audit 33750

Finding 29976 (2022-002)

Significant Deficiency 2022

Pillars Community Health

IL

Cash Management

Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off pr...

Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off procedures. Name(s) of the contact person(s) responsible for corrective action: Lanita Higgs-Jackson, CFO Planned completion date for corrective action plan: 6/15/2023

View Audit 30362

Finding 29975 (2022-001)

Significant Deficiency 2022

Pillars Community Health

IL

Questioned Costs Cash Management

Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off pr...

Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off procedures. Name(s) of the contact person(s) responsible for corrective action: Lanita Higgs-Jackson, CFO Planned completion date for corrective action plan: 6/15/2023

View Audit 30362 Questioned Costs: $1

Finding 29956 (2022-003)

Material Weakness 2022

Friendship Central School District

NY

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

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal en...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2023.

View Audit 32904

Finding 29894 (2022-002)

None 2022

Town of Cape Elizabeth

ME

Cash Management School Nutrition Programs

Management?s Response/Corrective Action Plan: The business manager and school nutrition director will ensure all documentation are maintained for each claim for audit purposes. The meal counts are now in the new point of sale system this fiscal year, which was not available last year for all studen...

Management?s Response/Corrective Action Plan: The business manager and school nutrition director will ensure all documentation are maintained for each claim for audit purposes. The meal counts are now in the new point of sale system this fiscal year, which was not available last year for all students. All documents will be maintained correctly.

View Audit 25600

Finding 29836 (2022-001)

Significant Deficiency 2022

Fisk University

TN

Cash Management

2022-001 CASH MANAGEMENT Corrective Action The University concurs with the finding and will adhere to the disbursement timing requirements of the HEERF II and HEERF III awards in accordance with the Certification and Agreements and/or Supplemental Agreements. To ensure compliance with the 3-day or 1...

2022-001 CASH MANAGEMENT Corrective Action The University concurs with the finding and will adhere to the disbursement timing requirements of the HEERF II and HEERF III awards in accordance with the Certification and Agreements and/or Supplemental Agreements. To ensure compliance with the 3-day or 15-day calendar threshold, funds will be drawn down at the time of, or after the occurrence of the allowable expenditures. Anticipated Completion Date June 30, 2023 Name of Contact Person Norman Jones, Vice President for Finance and CFO Fisk University (615) 329-8500

View Audit 32261

Finding 29829 (2022-001)

Significant Deficiency 2022

Holbrook Unified School District No. 3

AZ

Cash Management Eligibility School Nutrition Programs

CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Adm...

CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number Program Title Federal Agency 10.555, 10.559 Child Nutrition Cluster U.S. Department of Agriculture Condition The District did not properly review child nutrition claim forms prior to submission to the Arizona Department of Education resulting in net over claimed amount of $7,732. Corrective Action Plan The District has implemented a review of child nutrition claims to source reports prior to submission to the Arizona Department of Education. District Contact Erin Pugh, Business Manager Completion Date January 27, 2023

View Audit 30670

Finding 29801 (2022-001)

Material Weakness 2022

Yeshiva Yesoda Hatorah Vetz Chaim and Affiliates

NY

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

Planned Corrective Action 1. Mr. Samuel Fischer has implemented a system to minimize the time elapsing between the transfer of funds from ED?s G5 grants system and disbursement by the organization for both institutional aid and student financial aid purposes. 2. Mr. Fischer has designated Mr. Getzel...

Planned Corrective Action 1. Mr. Samuel Fischer has implemented a system to minimize the time elapsing between the transfer of funds from ED?s G5 grants system and disbursement by the organization for both institutional aid and student financial aid purposes. 2. Mr. Fischer has designated Mr. Getzel Falkowitz to monitor the system and to review the terms, conditions, and requirements governing any future grants to ensure the system?s compatibility.

View Audit 25151

Finding 29706 (2022-001)

Material Weakness 2022

Ascension Health Alliance D/b/a Ascension

MO

Questioned Costs Matching / Level of Effort / Earmarking Cash Management

Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance F...

Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (Uninsured Program) Ascension Ministry Market: Various Pass-Through Award Numbers: Various Pass-Through Award Period of Performance: 07/01/2021?06/30/2022 Views of responsible officials: The Uninsured Program administered by HHS stopped accepting claims due to lack of funding. All claims for testing or treatment had a deadline of March 22, 2022; thus, no further action plan is needed. Any patient accounts billed in error have been refunded to HRSA. Responsible Official: Andrew Gwin, Senior Director, Regional Lead, Revenue Cycle Anticipated completion date: N/A

View Audit 25088 Questioned Costs: $1

Finding 29650 (2022-005)

Material Weakness 2022

Ascension Health Alliance D/b/a Ascension

MO

Allowable Costs / Cost Principles Cash Management Period of Performance

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Awa...

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: 34352-93122, 34352-90022, 34352-69822 Pass-Through Award Period: 07/06/2021?Ongoing Pass-Through Grantor: Michigan Health & Hospital Association Ascension Ministry Market: Michigan Pass-Through Award Number: Not applicable Pass-Through Award Period: 12/01/2021?09/30/2023 Pass-Through Grantor: Kansas Department of Health & Environment Ascension Ministry Market: Kansas Pass-Through Award Number: Not applicable Pass-Through Award Period: 09/01/2021?02/28/2022 Views of responsible officials: Ascension will reinforce internal controls over review and approval of time cards and retention of documentation evidencing the approval of expenses. The use of the average labor contract rate was a conservative approach as Ascension?s actual average labor rate was higher than the average $150 per hour expensed to the grant. Ascension will reevaluate the methodology and appropriateness of use of an average contractor labor rate for contract labor reimbursement. Responsible Official: Jennifer Huettl, Accounting Manager, Grants & Research Finance Anticipated completion date: June 30, 2023

View Audit 25088

Finding 29600 (2022-001)

None 2022

Sunrise House, Inc.

MO

Cash Management HUD Housing Programs

Finding No 2022-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Expected Date of Completion

View Audit 25051

Finding 29595 (2022-002)

Material Weakness 2022

City of Senoia, Ga

GA

Cash Management Matching / Level of Effort / Earmarking

FINDING: ERRORS IN LOAN REIMBURSEMENT REQUESTS The City's engineering firm made several errors on reimbursement requests on behalf of the City to the Georgia Environmental Protection Agency. The enors were due to eligible costs being requested on one project financed by GEF A when in fact it was for...

FINDING: ERRORS IN LOAN REIMBURSEMENT REQUESTS The City's engineering firm made several errors on reimbursement requests on behalf of the City to the Georgia Environmental Protection Agency. The enors were due to eligible costs being requested on one project financed by GEF A when in fact it was for another project also being financed by GEFA for the City. All of these errors were conected prior to year end either by GEF A during their review of the reimbursement request or by the City on subsequent reimbursement requests. CORRECTIVE ACTION PLAN: Management agrees with the finding. Management will ensure that employees responsible for reviewing and approving loan reimbursement requests are properly trained on eligible costs under each loan project. Management did take swift action in co11'ecting the mistakes that were made. The City Manager will be responsible for monitoring this situation and for the training of the appropriate City personnel.

View Audit 25204

Finding 29497 (2022-001)

Significant Deficiency 2022

Cdc Small Business Finance

CA

Allowable Costs / Cost Principles Cash Management Reporting § 200.430

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SB...

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SBA had likely overpaid CDC for multiple years for expenses related to personnel hours spent. After review, all relevant personnel were advised and instructed to comply with revised timekeeping practices to address the issue going forward. Additional processes/controls were also established to mitigate future occurrences. CDC's management notified the SBA of the matter and repaid the estimated amount of overpayment on April 17, 2023. Name of Contact Person: Natalie Gunn, Chief Financial Officer Phone: 703-647-2360 Email: ngunn@capitalimpact.org

View Audit 25407

Corrective Action Plans

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