Corrective Action Plans

Finding 564477 (2024-003)

Material Weakness 2024

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Head Start ‐ ALN #93.600 Recommendation: We recommend that the Organization should review and approve the indirect costs that are allocated by the preparer and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...

Head Start ‐ ALN #93.600 Recommendation: We recommend that the Organization should review and approve the indirect costs that are allocated by the preparer and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WCCA has already implemented a process to ensure indirect cost allocations are reviewed and approved with proper documentation. Name(s) of the contact person(s) responsible for corrective action: Carrie Tripp, Executive Director Planned completion date for corrective action plan: September 30, 2025

View Audit 358612

Finding 564472 (2024-002)

Material Weakness 2024

Wright County Community Action, Inc.

MN

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Head Start ‐ ALN #93.600 Recommendation: We recommend that the assigned individual to review formally documents their review and approval of the reports with a signature before the required date to be submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Head Start ‐ ALN #93.600 Recommendation: We recommend that the assigned individual to review formally documents their review and approval of the reports with a signature before the required date to be submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WCCA has already implemented a process to ensure all reports are reviewed and approved with documentation before submission. Name(s) of the contact person(s) responsible for corrective action: Carrie Tripp, Executive Director Planned completion date for corrective action plan: September 30, 2025

View Audit 358612

Finding 564453 (2024-002)

Significant Deficiency 2024

City of Dillon

SC

Internal Control / Segregation of Duties

The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, ...

The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, but the City has instituted these safeguards to better monitor the City's financial reporting.

View Audit 358588

Finding 564448 (2024-002)

Material Weakness 2024

Logan-Magnolia Community School District

IA

Internal Control / Segregation of Duties Reporting

Segregation of Duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.

View Audit 358582

Finding 564431 (2024-001)

Material Weakness 2024

Yardley Borough

PA

Reporting Internal Control / Segregation of Duties

SECTION II – FINANCIAL STATEMENT FINDINGS 2024-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Ca...

SECTION II – FINANCIAL STATEMENT FINDINGS 2024-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Cause: Lack of segregation of duties. Potential Effect: Errors could occur in financial reporting. Recommendation: Someone independent of the bookkeeping function should review bank reconciliations. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of segregation of duties. Borough of Yardley will ensure that bank reconciliations are reviewed going forward. Action Taken: The Borough will have someone independent of the bookkeeping process begin to review completed bank reconciliations. Anticipated Completion: January 2025

View Audit 358568

Finding 564426 (2024-001)

Material Weakness 2024

Quitman School District

AR

Subrecipient Monitoring Internal Control / Segregation of Duties School Nutrition Programs

District Treasurer (Denise Kennedy) will adopt sound accounting policies and establish and maintain internal control that will initiate, authorize, record, process, and report transactions consistent with management’s assertions embodied in the financial statements and that will safeguard District a...

District Treasurer (Denise Kennedy) will adopt sound accounting policies and establish and maintain internal control that will initiate, authorize, record, process, and report transactions consistent with management’s assertions embodied in the financial statements and that will safeguard District assets during the school year 2025.

View Audit 358564

Finding 564425 (2024-102)

Significant Deficiency 2024

B J Enterprises, Inc.

AZ

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

REFERENCE: 2024-102 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the...

REFERENCE: 2024-102 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Katie O’Neill, MPH, RD 2. Corrective action planned: B J Enterprises has hired a Payroll Service that double checks the timesheets each month. Both the Director and Assistant Director will double check the Administrative costs prior to submitting that month’s claim in order to ensure that the administrative costs are accurately reported. 3. Anticipated completion date: June 2025

View Audit 358561

Finding 564424 (2024-101)

Significant Deficiency 2024

B J Enterprises, Inc.

AZ

Procurement, Suspension & Debarment Cash Management Eligibility § 200.303

REFERENCE: 2024-101 REPEAT FINDING REFERENCE: 2023-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur ...

REFERENCE: 2024-101 REPEAT FINDING REFERENCE: 2023-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Katie O’Neill, MPH, RD 2. Corrective action planned: The menu reader (Area Coordinator) will double check the meal counts to the menus to ensure all meal counts: * are clerically accurate; * are claimed for providers own, only when day care children are present; * are claimed only when children are present to eat those meals and; * are claimed only when 2 snacks and 1 meal or 2 meals and 1 snack are claimed for each child. The menu reader will double check the list of Income Eligible providers each month to make sure providers’ own are claimed only when we have the Income Affidavits. The Director will re-train the menu readers in these specific areas at the next staff meeting and through virtual training. 3. Anticipated completion date: June 2025 through October 2025

View Audit 358561

Finding 564411 (2024-002)

Significant Deficiency 2024

City of Marquette, Michigan

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 564409 (2024-001)

Significant Deficiency 2024

Northland Counseling Center, INC

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in D...

The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. The Center also hired a part time employee from August 2023-2024 to assist wtih financial preparation. In may 2024 Northland hired an additional part-time employee to assist with billing data analysis. A new part-time accountant was hired in February 2025 to assist with accounting and financial functions. This is an ongoing process.

View Audit 358517

Finding 564408 (2024-004)

Material Weakness 2024

Sanford

SD

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

As it relates to Research milestone billing for the PASC grant, procedures have been revised. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and payment received matches ...

As it relates to Research milestone billing for the PASC grant, procedures have been revised. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and payment received matches to what is shown as owed in our systems. Responsible Party: Stephanie Swanson, Director of Insurance; Anticipated completion date: June 1, 2025

View Audit 358507

Finding 564331 (2024-001)

Significant Deficiency 2024

Dekalb County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department...

FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: $102,234 Prior Year Finding: 2023-004 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the employee compensation process as it relates to the Child Nutrition Cluster. Corrective Action Plans: The District is developing correction action to strengthen controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: June 30, 2026 Contact Person: Connie Walker, School Nutrition Executive Director Telephone: 678-676-1780 Email: Connie_R_Walker@dekalbschoolsga.org

View Audit 358495 Questioned Costs: $1

Finding 564320 (2024-003)

Significant Deficiency 2024

Housing Authority of the Birmingham District

AL

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: The Authority has hired inspectors to expand staffing capacity and fill previously vacant roles in order to ensure inspections are completed timely. The Agency is current with inspections at this time.

View Audit 358478

Finding 564319 (2024-002)

Significant Deficiency 2024

Housing Authority of the Birmingham District

AL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Along with FY22 financial data changes to the Financial Data Schedule, and changes to the FY23 Financial Data Schedule and the issuance of FY23 audit on March 21, 2025, caused a delay in the finalization of the FY24 Financial Data Schedule submission. With the completion of the HUD requested changes...

Along with FY22 financial data changes to the Financial Data Schedule, and changes to the FY23 Financial Data Schedule and the issuance of FY23 audit on March 21, 2025, caused a delay in the finalization of the FY24 Financial Data Schedule submission. With the completion of the HUD requested changes, the Agency anticipates future submissions to be timely and accurate without continuous changes to balance sheet accounts. Additionally, The Authority has restructured the accounting team and implemented multiple internal controls, policy and procedures over financial reporting. To ensure a timely audit, the finance team and the auditors maintain clear and detailed communication throughout the entire process. Additionally, confirm that the auditors have sufficient capacity to complete the audit within the agreed-upon timeline.

View Audit 358478

Finding 564313 (2024-001)

None 2024

Dimock Community Foundation, Inc. and Affiliates

MA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westboro...

June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westborough, MA 01581 Audit period: July 1, 2023 - June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD FINDING Material Instance of Non-Compliance: Finding 2024-001: Health Center Program Uniform Data System (UDS) Report 2024-001 Assistance Listing Number 93.224/93.527 Health Center Program Cluster Recommendation: We recommend that the Agency enhance controls and monitoring procedures over Federal grant requirements to ensure future reports are submitted on time Action Taken: In 2025, the 2024 UDS submission was managed by the Chief Financial Officer and submitted by February 15th, 2025. All follow-up requests from the reviewer were resolved prior to March 31, 2025. We don't foresee any further issues with future submissions. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Luis Rivera, CFO at 617-442-8800. Sincerely, Luis Rivera, CFO

View Audit 358460

Finding 564308 (2024-001)

Significant Deficiency 2024

New Community Hudson Senior Housing Corporation

NJ

HUD Housing Programs Internal Control / Segregation of Duties

New Community Hudson Senior Corporation (the “Project” or “Organization”) agreed to a HUD compliance requirement to maintain a separate interest-bearing project fund account in a depository or depositories which are members of the Federal Deposit Insurance Corporation or National Credit Union Share ...

New Community Hudson Senior Corporation (the “Project” or “Organization”) agreed to a HUD compliance requirement to maintain a separate interest-bearing project fund account in a depository or depositories which are members of the Federal Deposit Insurance Corporation or National Credit Union Share Insurance Fund and all tenant payments, charges, income and revenues arising from project operation or ownership shall be deposited to this account. Management has started utilizing an interest-bearing account for the project, effective February 2025, as soon as they became aware of this new HUD compliance requirement. Anticpated Completion Date is: Completed in February 2025. Responsible Contact Person: Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent).

View Audit 358446

Finding 564290 (2024-002)

Material Weakness 2024

Greene County Community School District

IA

Internal Control / Segregation of Duties

We acknowledge the auditor’s comment regarding segregation of duties in the handling and recording of cash receipts. The district recently transitioned to a new accounting software system, which has prompted a review and adjustment of internal procedures to strengthen internal controls. As part of t...

We acknowledge the auditor’s comment regarding segregation of duties in the handling and recording of cash receipts. The district recently transitioned to a new accounting software system, which has prompted a review and adjustment of internal procedures to strengthen internal controls. As part of this transition, we are actively training building secretaries to assume greater responsibility in the initial steps of the cash receipt process. Specifically, secretaries will be responsible for: • Receiving and documenting cash and checks at their respective buildings. • Preparing and depositing funds directly at the bank. • Completing a cash receipt form and forwarding it, along with deposit confirmation, to the business office. The business office staff will then independently record the transactions into the accounting system, ensuring a clear segregation between the receipt of funds and their entry into the general ledger. We anticipate full implementation of this updated process by 8/2025, with training sessions and support ongoing to ensure consistency and compliance across all buildings. We believe this revised procedure addresses the concern by separating duties between collection/deposit and system entry, thereby reducing the risk of errors or misappropriation.

View Audit 358425

Finding 564279 (2024-001)

Significant Deficiency 2024

The Geneva Foundation

WA

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

Contact Person(s): Kristen Bacon, Director of Finance Corrective action planned: The corrective actions to enhance Geneva’s lease management process are being implemented in Q1 and Q2 of 2025. A retroactive review of all Lease agreements was conducted in Q1 2025. An outcome of this review is th...

Contact Person(s): Kristen Bacon, Director of Finance Corrective action planned: The corrective actions to enhance Geneva’s lease management process are being implemented in Q1 and Q2 of 2025. A retroactive review of all Lease agreements was conducted in Q1 2025. An outcome of this review is the rollout of a requirement for real estate development firms to submit monthly invoices per the contractual terms with Geneva. In addition, a monthly reconciliation process is being performed by the Accounting Manager with an extra layer of review by the Director, Finance and Accounting, along with a quarterly reconciliation of leases (by location) performed by the Accounting Manager to ensure that payments match the data in recent Lease modifications by location. Lastly, the Accounting Manager is re-training Finance staff on file management and the utilization of a lease management tracker. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Recovery of the excessive lease payments will occur prior to 30 June 2025. Anticipated completion date: 30 June 2025

View Audit 358417 Questioned Costs: $1

Finding 564276 (2024-002)

Material Weakness 2024

West Monona Community School District

IA

Internal Control / Segregation of Duties Reporting

All nutrition money received from students will be received by secretaries. The secretaries will write up receipts and give the money to the Nutrition Assistant to be entered into the nutrition account. The superintendent will check over and sign off on monthly bank reconciliations, posted monthly j...

All nutrition money received from students will be received by secretaries. The secretaries will write up receipts and give the money to the Nutrition Assistant to be entered into the nutrition account. The superintendent will check over and sign off on monthly bank reconciliations, posted monthly journal entries, and all bank transfers.

View Audit 358416

Finding 564275 (2024-001)

Significant Deficiency 2024

Regent at Apple Valley, LLC Dba: the Seasons at Apple Valley

MN

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that manage...

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that management work with HUD to have the current management agreement approved. There is no disagreement with the audit finding. Action taken in response to finding: We have contacted HUD to obtain an approved management agreement. Name of the contact person responsible for corrective action: Doug Harrison Planned completion date for corrective action plan: September 2025

View Audit 358406

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 564273 (2024-002)

Significant Deficiency 2024

East River Legal Services Corporation

SD

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: The Organization did not perform an annual IT risk assessment during 2024 and did not test an emergency disaster prevention and recovery plan as required in...

Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: The Organization did not perform an annual IT risk assessment during 2024 and did not test an emergency disaster prevention and recovery plan as required in Section 2.5.3 of the LSC Financial Guide. Responsible Individuals: Lea Wroblewski, Executive Director Corrective Action Plan: The Executive Director shared the risk assessment guidelines with the 3rd party IT consultants, CMIT Solutions of Sioux Falls, who is familiar with technology utilized by ERLS. CMIT Solutions will conduct an annual risk assessment, help create an emergency disaster prevention and recovery plan, and help ensure that risk assessment guidelines are followed. At the regularly scheduled annual review with CMIT, ERLS will review the necessity of additional technology improvements following the completion of the 2022 Technology Assessment. Completion Date: July 2025

View Audit 358389

Finding 564247 (2024-001)

Material Weakness 2024

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2024. Finding 2024-001 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2025

View Audit 358353

Finding 564233 (2024-001)

Significant Deficiency 2024

National Railroad Passenger Corporation

DC

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329

Finding 2024-001: Preparation of Schedule of Expenditures of Federal Awards (SEFA) The single audit report included the following recommendation: We recommend Amtrak to strengthen the SEFA oversight process to ensure appropriate preparation and review of the SEFA to validate its accuracy, includi...

Finding 2024-001: Preparation of Schedule of Expenditures of Federal Awards (SEFA) The single audit report included the following recommendation: We recommend Amtrak to strengthen the SEFA oversight process to ensure appropriate preparation and review of the SEFA to validate its accuracy, including reconciliation with prior year audited SEFA. This should include having one reviewer take overall responsibility for the completeness and accuracy of the final submitted SEFA. This robust review process should include appropriate procedures to confirm accuracy of the SEFA, which may include a protocol where representatives from various groups (both discretionary and non-discretionary federal programs) work collaboratively to review the SEFA and underlying details of expenditures, to ensure all the adjustments have been properly reflected as well as any projects that might have multiple fund sources are identified timely and reviewed for appropriate inclusion within the SEFA. Additionally, Amtrak should establish a process where any modifications of WBS funding assignments and allocations are updated in a timely manner Management Response/Status of Action Plans: Amtrak recognizes the need to improve the preparation and review of the SEFA. The company has documented the steps for preparing and reviewing the SEFA within its process narrative. The company will update the narrative to address the preparation and review issues that led to the multiple versions of the SEFA being provided during the audit. The company is in the process of updating the SEFA preparation documentation for FY2025, which will be used at the end of the year. The review procedures and controls are being enhanced to include a checklist to improve the review. The company will review and update the Grants Management Compliance Narrative and controls to improve timing of updates for modifications of WBS funding assignments. The contact for this item is Lucia Butts, AVP Funding and Grants. Amtrak anticipates fully remediating this finding by September 2025.

View Audit 358334

Corrective Action Plans

Filters