Corrective Action Plans

Finding 564411 (2024-002)

Significant Deficiency 2024

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management § 200.303

2024-002 – Internal Controls Over Reporting Corrective Action Plan: The City will develop and implement procedures that require all reports be reviewed by a responsible City official, other than the preparer, prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief ...

2024-002 – Internal Controls Over Reporting Corrective Action Plan: The City will develop and implement procedures that require all reports be reviewed by a responsible City official, other than the preparer, prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025

View Audit 358521

Finding 564410 (2024-001)

Significant Deficiency 2024

City of Marquette, Michigan

MI

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

reports be reviewed by a responsible City official prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025

View Audit 358521

Finding 564274 (2024-003)

Significant Deficiency 2024

East River Legal Services Corporation

SD

Internal Control / Segregation of Duties Cash Management Eligibility

Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: Testing identified one case in which the U.S. Citizen Attestation was not obtained and one case in which documentation was not obtained and retained within ...

Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: Testing identified one case in which the U.S. Citizen Attestation was not obtained and one case in which documentation was not obtained and retained within the case file detailing immigration documents being received and reviewed. Responsible Individuals: Lea Wroblewski, Executive Director. Corrective Action Plan: The Organization will communicate to staff the importance of ensuring all required case file documentation is obtained and retained as required by the federal program. The compliance officer will review case file documentation for compliance after the case is closed and will provide staff training as needed to improve compliance. Completion Date: May 2025

View Audit 358389

Finding 564258 (2024-001)

Material Weakness 2024

Lakeland Union High School

WI

Cash Management Reporting

Condition: The District audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. Plan: The District acknowledges the finding and will continue to review new standards as part of the fiscal audit process. Anticipated Date of Completion: The Distr...

Condition: The District audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. Plan: The District acknowledges the finding and will continue to review new standards as part of the fiscal audit process. Anticipated Date of Completion: The District will immediately implement yearly review of new standards as part of the fiscal audit process.

View Audit 358371

Finding 563959 (2024-001)

Significant Deficiency 2024

Greenville County Commission on Alcohol and Drug Abuse

SC

Cash Management

Procedures have been put in place to request reimbursements timely on a monthly basis.

View Audit 358124

Finding 563936 (2024-001)

Material Weakness 2024

Trees Forever, Inc.

IA

Cash Management Internal Control / Segregation of Duties

Finding 2024-001 – Review of Expense Details for Compliance Condition: From the selections made for internal controls testing, the auditor noted no review/approval for compliance with the terms of the grant agreement was conducted prior to submission of the costs to the grantor. Recommendation: W...

Finding 2024-001 – Review of Expense Details for Compliance Condition: From the selections made for internal controls testing, the auditor noted no review/approval for compliance with the terms of the grant agreement was conducted prior to submission of the costs to the grantor. Recommendation: We recommend management implement processes and controls to perform a review of expenses being submitted for reimbursement to document approval of costs in compliance with the terms of the grant. View of responsible officials and planned corrective actions: Management agrees with the finding and will conduct an internal review of federal expenditures for compliance with the requirements applicable to each federal grant received prior to submission for reimbursement. Anticipated Completion Date: May 31, 2025

View Audit 358111

Finding 563849 (2024-001)

Significant Deficiency 2024

School District 12 Education Foundation Dba Five Star Education Foundation

CO

Reporting Cash Management

Finding 2024-001: Late Submission of Reports Audit Finding: School District 12 Education Foundation (dba Five Star Education Foundation) is required to submit Monthly Financial Reports by the 10th of each month for the periods January through February and by the 15th of each month for the remain...

Finding 2024-001: Late Submission of Reports Audit Finding: School District 12 Education Foundation (dba Five Star Education Foundation) is required to submit Monthly Financial Reports by the 10th of each month for the periods January through February and by the 15th of each month for the remaining months through December. In addition, School District 12 Education Foundation (dba Five Star Education Foundation) is required to submit Quarterly Reports by the 15th of each month. In our audit, we found that 2 out of 8 Reports tested were submitted after the 15th of the following month. After reviewing all the reports with School District 12 Education Foundation (dba Five Star Education Foundation), we noted 3 monthly reports, out of a total of 50 required reports, and 7 quarterly reports, out of a total of 25 required reports, were submitted untimely Audit Recommendation: We recommend School District 12 Education Foundation (dba Five Star Education Foundation) review and follow policies and procedures to ensure timely submission of reports. Management’s Response and Corrective Action Plan: School District 12 Education Foundation (dba Five Star Education Foundation) agrees with the finding and recommendation. Late submissions occurred due to delays in responses from the grantor and verbal approval of changes in due dates from the grantor. Management will be more proactive in documenting communication regarding reports to ensure that, if they are submitted late, there is clear evidence of approved date modifications, why and what date they were initially submitted. Management is now aware that the grantor’s system only reflects the final submission date once approved, not the initial submission date for reports that required modification at the request of the grantor. To address this, School District 12 Education Foundation (dba Five Star Education Foundation) will implement a process to document the initial submission date along with any backup documentation of delays, including communications with Adams County or other relevant parties. Additionally, Adams County has a clear policy that while timely submission of reports is required by the original grant agreement, grantees who communicate a need for additional time by the 15th of the month are considered compliant. Adams County also noted that, based on School District 12 Education Foundation (dba Five Star Education Foundation’s) history and previous communications, they would not consider this a finding or an indicator of poor performance. Moving forward, School District 12 Education Foundation (dba Five Star Education Foundation) will ensure that any anticipated delays are formally communicated to Adams County in writing (not verbally) before the due date and that records of these communications are retained for audit purposes. Contact and Completion Date: Shannon Hancock, 720-972-4342, shannon.hancock@5starfoundation.org, is the primary contact, and the Executive Director at School District 12 Education Foundation (dba Five Star Education Foundation). The corrective action is already in place and active as of this audit.

View Audit 358066

Finding 563807 (2024-001)

Significant Deficiency 2024

Healthwest

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management § 200.305

Finding 2024-001: Cash Management Federal Grant – ALN 93.788 and ALN 93.959 Condition – During testing, it was noted that cash was requested prior to disbursement of funds by a month or more. Corrective Action –HealthWest finance management will conduct a mandatory staff training session for all r...

Finding 2024-001: Cash Management Federal Grant – ALN 93.788 and ALN 93.959 Condition – During testing, it was noted that cash was requested prior to disbursement of funds by a month or more. Corrective Action –HealthWest finance management will conduct a mandatory staff training session for all relevant staff on cash management requirements, including timing of cash requests, documentation of expenditures, and consequences of non-compliance. Refresher grant compliance and cash management policy review and training will be incorporated into annual training for all grant management personnel. HealthWest will update grant pre-draw process to require a documented review and approval of all cash draw requests by finance leadership or designee ensuring drawdowns are supported by general ledger expenditure activity reports. Contract Person – Brandy Carlson, Chief Financial Officer Anticipated Completion Date – June 30, 2025

View Audit 358023

Finding 563602 (2024-003)

Significant Deficiency 2024

Olmsted County Housing and Redevelopment Authority

MN

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Audit Finding Number: 2024-003 Cash Management Agency: Department of Housing and Urban Development Responsible Person, Title: Karla Strain, Assistant Controller Completion date: 5/15/2025 Agency Response: Concur Corrective Action Plan: In response to these findings, the Authority has reviewed and ...

Audit Finding Number: 2024-003 Cash Management Agency: Department of Housing and Urban Development Responsible Person, Title: Karla Strain, Assistant Controller Completion date: 5/15/2025 Agency Response: Concur Corrective Action Plan: In response to these findings, the Authority has reviewed and revised its Capital Fund cash management procedures to ensure full compliance with the Capital Fund Handbook. The updated procedures have been reviewed in collaboration with both the Housing Project Manager and the Housing Program Manager. Invoices will be organized to fulfil the monthly obligation and paid within three days of the fund draw. To prevent recurrence and ensure ongoing compliance, the Authority will hold monthly meetings to review project timelines and cash flow needs. Communication frequency will increase during complex, multi-phase projects to support effective oversight and coordination. Furthermore, updated policy and payment procedures will be clearly communicated to all current and future vendors to ensure alignment with federal regulations. These corrective actions reflect the Authority’s commitment to improved financial oversight and adherence to all applicable funding regulations.

View Audit 357879

Finding 563587 (2024-002)

Significant Deficiency 2024

Western Maine Community Action, Inc.

ME

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

To address this issue identified with nonpayroll employee disbursements, we have implemented a new requirement that all such payments made through payroll must be preceded by a Personnel Action Form. This form must be submitted to HR in advance and signed by the applicable department director and wi...

To address this issue identified with nonpayroll employee disbursements, we have implemented a new requirement that all such payments made through payroll must be preceded by a Personnel Action Form. This form must be submitted to HR in advance and signed by the applicable department director and with the HR Director or CFO. This process ensures that all nonpayroll disbursements are properly reviewed and authorized prior to payment. The new procedure has been communicated to relevant staff and integrated into exisiting workflows to ensure compliance and strengthen internal controls moving forward.

View Audit 357850

Finding 563580 (2024-003)

Significant Deficiency 2024

City of La Habra

CA

Cash Management

The City will update its procedures to ensure the most current school enrollment data is used when determining tier status for day care homes. Before completing any of the provider’s determinations upon enrollment or updating tier determination, the Site Director will double-check the Department of ...

The City will update its procedures to ensure the most current school enrollment data is used when determining tier status for day care homes. Before completing any of the provider’s determinations upon enrollment or updating tier determination, the Site Director will double-check the Department of Education website to ensure the City uses the most updated data.

View Audit 357845

Finding 563032 (2024-026)

Material Weakness 2024

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.302 § 200.303

Finding 2024-026 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Programs Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes; 2023-022 Auditee’s Corrective Action Plan: BCHD fiscal department ...

Finding 2024-026 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Programs Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes; 2023-022 Auditee’s Corrective Action Plan: BCHD fiscal department continues to revise its internal processes to strengthen capacity and to ensure compliance with 2 CFR 200 by implementing the following: A. Comprehensive staff training, supported by documented Standard Operating Procedures, training guides and updated policies which will include processes for timely submission of grant reports with required fiscal approvals. B. Create a standard reconciliation process that will ensure expenditures reported on required grantor reports are properly reflected in the general ledger in addition to clearly identifying variances from the SEFA due to timing. C. Created an internal comprehensive grants tracker via Smartsheet which includes all grant award periods, reporting requirements, due dates and other pertinent grant award data. Contact Person: Unyime Ekpa, Chief Financial Officer, Baltimore City Health Department Completion Date: September 30, 2025

View Audit 357839

Finding 562944 (2024-024)

Material Weakness 2024

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.302 § 200.303

Finding 2024-024 U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes; 2023-020 Auditee’s Corrective Action Plan: BCHD fiscal department continues to revise its...

Finding 2024-024 U.S. Department of Health and Human Services AL No. 93.914 HIV Emergency Relief Project Grants Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes; 2023-020 Auditee’s Corrective Action Plan: BCHD fiscal department continues to revise its internal processes to strengthen capacity and to ensure compliance with 2 CFR 200 by implementing the following: A. Comprehensive staff training, supported by documented Standard Operating Procedures, training guides and updated policies which will include processes for timely submission of grant reports with required fiscal approvals. B. Create a standard reconciliation process that will ensure expenditures reported on required grantor reports are properly reflected in the general ledger in addition to clearly identifying variances from the SEFA due to timing. C. Created an internal comprehensive grants tracker via Smartsheet which includes all grant award periods, reporting requirements, due dates and other pertinent grant award data. Contact Person: Unyime Ekpa, Chief Financial Officer, Baltimore City Health Department Completion Date: September 30, 2025

View Audit 357839

Finding 562862 (2024-019)

Significant Deficiency 2024

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.302 § 200.303

Finding 2024-019 U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Significant Deficiency in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: BCHD fiscal department continues to revise i...

Finding 2024-019 U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Significant Deficiency in Internal Controls and Noncompliance over Cash Management Repeat Finding: No Auditee’s Corrective Action Plan: BCHD fiscal department continues to revise its internal processes to strengthen capacity and to ensure compliance with 2 CFR 200 by implementing the following: A. Comprehensive staff training, supported by documented Standard Operating Procedures, training guides and updated policies which will include processes for timely submission of grant reports with required fiscal approvals. B. Create a standard reconciliation process that will ensure expenditures reported on required grantor reports are properly reflected in the general ledger in addition to clearly identifying variances from the SEFA due to timing. C. Created an internal comprehensive grants tracker via Smartsheet which includes all grant award periods, reporting requirements, due dates and other pertinent grant award data. Contact Person: Unyime Ekpa, Chief Financial Officer, Baltimore City Health Department Completion Date: September 30, 2025

View Audit 357839

Finding 562452 (2024-012)

Significant Deficiency 2024

City of Baltimore, Maryland

MD

Subrecipient Monitoring Cash Management Eligibility § 200.303

Finding 2024-012 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency in Internal Controls and Noncompliance over Eligibility Repeat Finding: Yes; 2023-009 Auditee’s Corrective Action Plan: Condition #1 Response MOHS ...

Finding 2024-012 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency in Internal Controls and Noncompliance over Eligibility Repeat Finding: Yes; 2023-009 Auditee’s Corrective Action Plan: Condition #1 Response MOHS acknowledges that 1 of 60 files did not have evidence of the case manager’s review of the file for eligibility requirements. Corrective Action: The HAP Housing Contract Specialist will conduct an annual review of the client eligibility documentation to ensure that all eligibility documentation is maintained in the client’s file. Condition #2 Response MOHS acknowledges that 1 out of 60 selections did not contain the rent calculation worksheet. Corrective Action: MOHS collects client income at intake and annually to determine eligibility and the tenant’s rent portion. The rent calculation worksheet ensures that the tenant’s rent portion does not exceed 30% of the client’s income. This rent calculation worksheet and income verification is maintained in the client’s file. Condition #3 Response MOHS acknowledges the 1 out of 60 selections did not have evidence of property inspection. Corrective Action: MOHS requires that all housing units under the program be inspected prior to the client’s lease up and annually. We will ensure that units assisted under the program are inspected annually and the passed inspection is maintained in the client’s file. Condition #4 Response MOHS acknowledges that 1 out of 60 selections did not have the supporting third-party documentation of income. Corrective Action: MOHS policy requires that clients are required to submit third party verification of income, assets, and medical expenses at program entry and annual recertification to ensure proper calculation of tenant rent. Contact Person: Lakeysha Williams, Director of Programs, Mayor’s Office of Homeless Services Completion Date: April 7, 2025

View Audit 357839

Finding 562451 (2024-011)

Material Weakness 2024

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.303

Finding 2024-011 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes; 2023-008 Auditee’s Corrective Action Plan: Condition #1 MOHS Fiscal kno...

Finding 2024-011 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness in Internal Controls and Noncompliance over Cash Management Repeat Finding: Yes; 2023-008 Auditee’s Corrective Action Plan: Condition #1 MOHS Fiscal knowledges the finding that 2 out of 10 selections had not evidence of approval of the drawdown request and management. Condition #2 MOHS fiscal acknowledges that 1 of 10 selections, there was no evidence that the drawdown request was submitted on the IDIS portal Corrective Action With the implementation of the “Fiscal and Compliance Manual”, MOHS Fiscal staff are now required to maintains copies of the Submitted expenditure reports to the Fiscal “G drive”. For draws, MOHS Fiscal Staff are now required to adopt a naming conversion for each grant, draw request, Confirmation of payment posting to the GL, save supporting documentation, including the proof of the IDIS voucher) to the Fiscal “G drive” and complete reconciliations. Contact Person: Diamond Okojie, Fiscal Director, Mayor’s Office of Homeless Services Completion Date: April 7, 2025

View Audit 357839

Finding 562210 (2024-002)

Significant Deficiency 2024

Independent Housing Ii, Inc.--Costello House 022-Ee-035

MA

HUD Housing Programs Cash Management

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2024-002: Section 202 Supportive Housing for the Elderly Program, Capital Advance - Accumulated Balance, CFDA 14.157. RECOMMENDATION The auditor recommends depositing the surplus cash amount of $4,6...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2024-002: Section 202 Supportive Housing for the Elderly Program, Capital Advance - Accumulated Balance, CFDA 14.157. RECOMMENDATION The auditor recommends depositing the surplus cash amount of $4,695 into the residual receipts account immediately. The auditor also recommends that the management company continue to monitor the 60 days after year-end deadline and transmit the funds to the residual receipts account prior to this deadline, if applicable, in future years. ACTION TAKEN Management has deposited the surplus cash amount of $4,695 into the residual receipts account on March 31, 2025.

View Audit 357809

Finding 562208 (2024-002)

Significant Deficiency 2024

Highland House, Inc. 023-Eh-276

MA

HUD Housing Programs Cash Management

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2024-002: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends depositing surplus cash of $7,...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2024-002: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends depositing surplus cash of $7,183 into the residual receipts account ACTION TAKEN Management has deposited the surplus cash amount of $7,183 into the residual receipts account on March 31, 2025.

View Audit 357808

Finding 562185 (2024-004)

Significant Deficiency 2024

City of Baker School Board

LA

Special Tests & Provisions Subrecipient Monitoring Cash Management

2024-004 Education Stabilization Fund – COVID 19 – Assistance Listing No. 84.425, Special Tests & Provisions – Davis-Bacon Act RECOMMENDATION: The School Board should take the necessary steps to ensure that staff are appropriately trained and contractor payrolls are monitored timely. Corrective Acti...

2024-004 Education Stabilization Fund – COVID 19 – Assistance Listing No. 84.425, Special Tests & Provisions – Davis-Bacon Act RECOMMENDATION: The School Board should take the necessary steps to ensure that staff are appropriately trained and contractor payrolls are monitored timely. Corrective Action Plan: The School System’s grant administration team will complete the necessary training related to Davis-Bacon to ensure that contractors are in compliance with the Davis Bacon Act. Anticipated Completion Date: June 30, 2025

View Audit 357791

Finding 562139 (2024-007)

Material Weakness 2024

Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust

CA

Cash Management

While HEERF funding will no longer be available in subsequent years, we recognize the importance of ensuring timely and compliant disbursement processes for all federal grants. To address this finding and prevent similar issues in future grant programs, the Institution has taken or will take the fol...

While HEERF funding will no longer be available in subsequent years, we recognize the importance of ensuring timely and compliant disbursement processes for all federal grants. To address this finding and prevent similar issues in future grant programs, the Institution has taken or will take the following corrective actions: 1. Internal Process Review: We are conducting a comprehensive review of our federal funds management processes, with a focus on cash drawdowns and disbursement timelines. 2. Grant Compliance Training: Staff responsible for federal grant administration will receive enhanced training on compliance requirements, including drawdown and disbursement timelines, to ensure all applicable deadlines are met. 3. Standard Operating Procedures (SOPs): We are developing and updating SOPs to document internal controls and step-by-step processes for managing federal grant funds, ensuring clarity and accountability at all levels. 4. Monitoring and Oversight: A structured internal monitoring process will be implemented to track disbursement deadlines and ensure timely distribution of student aid funds. 5. Cross-Functional Coordination: Financial Aid and Finance teams will collaborate more closely to streamline communication and execution of disbursements within required timeframes. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate

View Audit 357766

Finding 562082 (2024-004)

None 2024

City of Westbrook

MN

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The City will create policies to be adopted by the Council. 3. Official Responsible for Ensuring CAP: Katie Steen, City Clerk, and Dan Joel, Superintendent of...

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The City will create policies to be adopted by the Council. 3. Official Responsible for Ensuring CAP: Katie Steen, City Clerk, and Dan Joel, Superintendent of the Utilities, are the officials responsible for ensuring corrective action of the finding. 4. Planned Completion Date for CAP: The planned completion date is December 31, 2025. 5. Plan to Monitor Completion of CAP: The Council will be monitoring this corrective action plan.

View Audit 357712

Finding 562064 (2024-003)

Significant Deficiency 2024

La Casa De Buena Salud, Inc.

NM

Reporting Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303 § 200.305

The reconciliation process implemented in Finding 2024-001 includes a formal method of matching drawdowns to allowable expenditures. Each grant will continue to be tracked in a separate cost center and La Casa will document the reconciled expenditures in the general ledger to amounts drawn from eac...

The reconciliation process implemented in Finding 2024-001 includes a formal method of matching drawdowns to allowable expenditures. Each grant will continue to be tracked in a separate cost center and La Casa will document the reconciled expenditures in the general ledger to amounts drawn from each grant. The monthly reconciliation will be reviewed by the CFO to ensure that revenue is recognized in accordance with ASC 958-605 and that federal expenditures reported on the SEFA and financial statements comply with 2 CFR §§200.302, 200.303, and 200.305. The CFO will utilize the reconciliations to prepare the SF-425 filings and confirm that cumulative drawdowns reconcile to allowable costs and recorded revenues. All supporting documentation will be retained electronically and included in monthly close procedures.

View Audit 357668

Finding 562058 (2024-001)

Significant Deficiency 2024

Project Vida

TX

Reporting Cash Management

Management’s view: Management adopted the recommendations from last fiscal year to record at the end of each month all grant receivables and other receivables, in accordance with the accrual basis of accounting. The organization has continued to see a growth in program complexity and activities. Thi...

Management’s view: Management adopted the recommendations from last fiscal year to record at the end of each month all grant receivables and other receivables, in accordance with the accrual basis of accounting. The organization has continued to see a growth in program complexity and activities. This procedure is more in line with the recommendations of the auditors. In response to this increase in complexity, Management has provided additional training of staff responsible for entering receivables in the General Ledger. Proposed corrective action: Management will review outstanding grant receivables and revenue accounts on a monthly basis in detail, which includes ensuring that the date of the receivable corresponds to the date the reimbursement submitted, as well as to ensure that the correct payer source codes are reflected in the finance system. Any discrepancies found during the review should be documented through a journal entry. Management will ensure the journal entry correction is done promptly and has resolved the discrepancy identified. In addition, Management will name a responsible person that will oversee this internal control each month and will incorporate the review and adjustments needed as part of the monthly accounting process. To ensure the accuracy of accounts receivable, management will conduct monthly reviews of outstanding receivables with each responsible Program Director and will investigate all receivables outstanding for more than ninety days. Last, Management will review outstanding receivables with the external auditor periodically, and at least once, during an interim date near the end of the fiscal year. Management continues to train additional staff, in order to assist with entering information into the General Ledger and will ensure the responsible individual for monitoring accounts receivable and approving proposed adjustments, is overseeing this internal control process each month. Anticipated correction date: The completion of this process will be done by August 31, 2025. Responsible official: CEO, Tim Davenport-Herbst is responsible for these actions.

View Audit 357653

Finding 562030 (2024-001)

Significant Deficiency 2024

Fife School District No.417

WA

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oa...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oak St, Milton, WA 98354 (253) 517-1000 ext 29121 Corrective action the auditee plans to take in response to the finding: The Fife School District implemented the following to Ensure Adequate Internal Controls for Compliance with Federal Eligibility: The Business Services team and Nutrition Services staff have conducted a thorough review of the process of monthly paid lunch equity and modified its procedures including developing a checklist for the process to ensure that it is completed in a timely manner, signed/dated and saved both electronically and in hard copy on a shared district server folder. The Fife School District implemented the following to Ensure Adequate Internal Controls for the annual completion of the Paid Lunch Equity Tool. The Business Services team and Nutrition Services staff have conducted a thorough review of the process of completing both the PLE tool and GL 828 reconciliation and modified its procedures to ensure that it is completed, signed and saved both electronically and in hard copy on a shared district server folder. Further, the Business Services team and Nutrition Services staff have developed a checklist for the completion of the tool and the checking of the box that indicates that we will be opting not to increase meal prices, but instead to demonstrate using the GL 828 Reconciliation (signed and dated) that we have sufficient fund balance to offset the paid lunches and not utilize Federal funds, including calendar reminders and a shared Google Drive to hold all related documents and procedures. Anticipated date to complete the corrective action: 5/16/2025

View Audit 357621

Finding 561967 (2024-001)

Significant Deficiency 2024

Orting School District No. 344

WA

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell S...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 Corrective action the auditee plans to take in response to the finding: Eligibility: The District will document the internal controls that are in place for the monthly direct certification downloads and will print the certification download along with saving it electronically so that the files are easy to provide for future audits. Paid Lunch Equity: The District will document the internal controls that are in place for the completion of the PLE tool and ensure that the form is completed appropriately to show the continued use of nonfederal funds that are used yearly to fund the food service account fully. The District will also make sure to ‘print’ the GL 828 tab of the Fund Balance Reporting tool that is done yearly no later than November and sign it immediately after completion of the year end process to provide for the proof that the district has and continues to contribute sufficient nonfederal funds to the food service account. Anticipated date to complete the corrective action: July 31, 2025

View Audit 357586

Corrective Action Plans

Filters