Corrective Action Plans

Finding 560363 (2024-002)

Significant Deficiency 2024

PA

Internal Control / Segregation of Duties HUD Housing Programs

Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased becaus...

Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on her knowledge of the everyday operations to discover any material changes in the School District’s financial position. Management’s Response: The School District recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Business Manager has to take an active role in the day-to-day operations of the Business Unit. She actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, she approves all check disbursements and is reviewing the general ledger on a consistent basis.

View Audit 356273

Finding 560362 (2024-002)

Significant Deficiency 2024

Distinctive Schools

IL

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

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

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

View Audit 356269

Finding 560361 (2024-001)

Significant Deficiency 2024

Distinctive Schools

IL

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties § 200.318

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

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

View Audit 356269

Finding 560359 (2024-002)

None 2024

First Housing Corporation D/b/a Cathedral Manor

CT

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

We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not fully repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amo...

We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not fully repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amount of $19,337 is deemed to be an unauthorized distribution. As of July 31, 2024, the amount due to the reserve for replacement has been partially repaid. The remaining amount due as of July 31, 2024 is $9,669. b. Action(s) Taken or Planned on the Finding As of July 31, 2024, two installments were made in the amount of $4,834 for a total of $9,668. This has been deposited by the lender Walker & Dunlop to the repairs for reserve escrow account. The balance now owed on the repayment comes to $9,669. The updated loan agreement signed was signed on 3/14/24 to repay the balance of the loan borrowed to the Lender a payment of $100 each month until the loan is repaid in full.

View Audit 356265

Finding 560358 (2024-001)

None 2024

First Housing Corporation D/b/a Cathedral Manor

CT

HUD Housing Programs Internal Control / Segregation of Duties

2. Finding 2024-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not make the required residual receipts reserve deposit in the ...

2. Finding 2024-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not make the required residual receipts reserve deposit in the amount of $81,489 that was required within 90 days of year ended July 31, 2018, as required by HUD. The residual receipts amount has not been deposited as of the date of this report. b. Action(s) Taken or Planned on the Finding As of July 31, 2024, the amount due to the residual receipts has not been deposited, until the property is in a positive cash flow position, we are not able to commit to any type of repayment plan and we are looking for forgiveness on the amount.

View Audit 356265

Finding 560340 (2024-001)

Significant Deficiency 2024

West Valley School District No. 363

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE West Valley School District No. 363 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE West Valley School District No. 363 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal Title I assessment system security requirements. Name, address, and telephone of District contact person: Ayesha Horton, Chief Financial Officer 2805 N Argonne Rd, Spokane, WA 99212 (509) 924-2150 Corrective action the auditee plans to take in response to the finding: The district acknowledges that a Test Security Building Plan (TSBP) was not on file for our Kindergarten Center during the 2023–24 school year. While all required testing assurances were submitted and staff received appropriate test security training, we recognize that the omission of a formal TSBP represents a lapse in documentation and controls. This oversight occurred during a period of staffing transition in the district’s assessment position, which contributed to the gap in plan submission for the Kindergarten Center. We appreciate the auditor's recommendation and have taken corrective action to address this issue. For the 2024–25 school year, we have verified that TSBPs are on file for all buildings where standardized assessments will be administered, including the Kindergarten Center. Looking ahead to the 2025–26 school year, our Kindergarten Center will no longer administer standardized assessments, as kindergarten students will transition back to their neighborhood elementary schools. This organizational change will further streamline compliance with OSPI’s assessment system security requirements. Anticipated date to complete the corrective action: 6/13/2025

View Audit 356251

Finding 560334 (2024-001)

Significant Deficiency 2024

South Coastal Counties Legal Services, Inc. and Affiliate

MA

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

April 22, 2025 Cognizant or Oversight Agency for Audit South Coastal Counties Legal Services, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street ...

April 22, 2025 Cognizant or Oversight Agency for Audit South Coastal Counties Legal Services, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit Period: January 1, 2024 - December 31, 2024 The findings from April 22,2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - FINANCIAL STATEMENT AUDIT FINDING SIGNIFICANT DEFICIENCY 2024-001 Seperation of Justice Center Recommendation: We recommend management examine their internal processes and policies on how activities for both entities are sperately accounted for to ensure proper seperation consistent with LSC requirements. We understand management has submitted a correction action plan and has been working with LSC and has already implemented several recommendations from the review and is expected to finalize and implement any remaining required recommendations in 2025. We further understand that LSC has not demanded a formal deadline for completion of the Program Integrity Review and the the Organization is not unreasonably delayed in its implementation of any corrective actions. Action Taken: SCCLS prepared and developed a corrective action plan with LSC and has met with LSC on a bi-weekly basis working with LSC to ensure that compliance with the corective action plan will result in adequate separation between entities under Title 45 of the Code of Federal Regulations. Mulitple aspects of the plan has been implemented, with full compliance expected in 2025. FINDING - FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY LEGAL SERVICES CORPORATION 2023-001 Seperation of the Justice Center The significant deficiency relates to the Federal Funds received from Legal Services Corporation (LSC), Basic Field Grant, grant recipient #122087, under assistance listing number 09.112087. Recommendation: We recommend management examine their interal processes and policies on how activies for both entities are separately accounted for to ensure proper separation consistent with LSC requirements. We understand management has submitted a corrective action plan and has been working with LSC and has already implemented several recommendations from the review and is expected to finalize and implement any remaining required recommendations in 2025. We further understand that LSC has not demanded a formal deadline for completion of the Program Integrity Review and the the Organization is not unreasonably relayed in its implementation of any corrective actions. Action Taken: SCCLS prepared and develiped a corrective action plan with LSC and has met with LSC on a bi-weekly basis working with LSC to enure that compliance with the correction action plan with result in adequate separation between entities under Title 45 of the Code of Fedearl Regulations. Multiple aspects of the plan have been implemented, with full compliance expected in 2025. If Legal Services Corporation has questions regarding this plan, please call Christopher Oldi, Executive Director at (774) 488-5950 Sincerely yours, Christopher Oldi Executive Director

View Audit 356232

Finding 560295 (2024-003)

Material Weakness 2024

Aliquippa School District

PA

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

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Of...

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance.CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of the financial management system and the posting of all transactions into that system. Procedures will be put into place during the remaining months of the 2024-2025 fiscal year, and all subsequent years, for ensuring federal program expenditures are properly coded within the District’s financial management system so as allow for proper reporting related to those expenditures.

View Audit 356222

Finding 560217 (2024-002)

Significant Deficiency 2024

International Rescue Committee, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

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

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

View Audit 356152

Finding 560182 (2024-004)

Significant Deficiency 2024

County of Henry

MO

HUD Housing Programs Internal Control / Segregation of Duties

The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance.

View Audit 356151

Finding 560154 (2024-002)

Material Weakness 2024

County of Nevada

CA

Allowable Costs / Cost Principles Material Weakness Reporting

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

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

View Audit 356146

Finding 560103 (2024-004)

Significant Deficiency 2024

Todd County

MN

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

Internal Control Over Eligibility Department of Human Services Medical Assistance – Assistance Listing No. 93.778 Recommendation: We recommend the county implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and...

Internal Control Over Eligibility Department of Human Services Medical Assistance – Assistance Listing No. 93.778 Recommendation: We recommend the county implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in maxis and issues are followed up in a timely matter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County will continue to train staff to ensure they are aware of the requirements. Names of the contact person responsible for corrective action: Denise Gaida, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2025

View Audit 356112

Finding 560102 (2024-002)

Significant Deficiency 2024

Substance Abuse Center of Kansas, Inc.

KS

Internal Control / Segregation of Duties

Condition An employee timesheet was missing the required supervisor’s approval. Recommendation Procedures should be established and implemented to ensure all employee timesheets are reviewed and approved by an employee’s supervisor to ensure hours are properly booked to the correct programs. Comm...

Condition An employee timesheet was missing the required supervisor’s approval. Recommendation Procedures should be established and implemented to ensure all employee timesheets are reviewed and approved by an employee’s supervisor to ensure hours are properly booked to the correct programs. Comments on the Finding The Organization is aware of the oversight and has implemented procedures to prevent this, in the future. Action Taken As of the date of this notice, management has implemented a more detailed review of all payroll transactions for grant reimbursement.

View Audit 356109

Finding 560101 (2024-001)

Significant Deficiency 2024

Substance Abuse Center of Kansas, Inc.

KS

Internal Control / Segregation of Duties

Condition There was a missing invoice for an expense and another expense did not include the proper dual signature approval. Recommendation Procedures should be established and implemented to ensure all documentation is being maintained for all expenses and that each transaction is being approved by...

Condition There was a missing invoice for an expense and another expense did not include the proper dual signature approval. Recommendation Procedures should be established and implemented to ensure all documentation is being maintained for all expenses and that each transaction is being approved by the required two people before being paid. Comments on the Finding The Organization is aware of the oversight and has implemented procedures to prevent this, in the future. Action Taken As of the date of this notice, management has implemented a more detailed review of all transactions for grant reimbursement.

View Audit 356109

Finding 560094 (2024-001)

Significant Deficiency 2024

Lenawee Community Mental Health Authority

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.332

Corrective Action Plan Single Audit FY24 May 5, 2025 In regards to finding # 2024-001, contracts with subrecipients did not include portions of required disclosures; the Chief Financial Officer will work directly with Chief Operating Officer and Contracts Department to identify any subrecipients dur...

Corrective Action Plan Single Audit FY24 May 5, 2025 In regards to finding # 2024-001, contracts with subrecipients did not include portions of required disclosures; the Chief Financial Officer will work directly with Chief Operating Officer and Contracts Department to identify any subrecipients during the budget process and throughout the fiscal year. Contracts department will then issue a contract in compliance with 2 CFR 200.332. The Chief Operating Officer will oversee and monitor compliance with 2 CFR 200.332 prior to the close of the next fiscal year (September 30, 2025). They will then be responsible for reviewing and issuing appropriate contracts to subrecipients going forward. Taylor J. Good Chief Financial Officer

View Audit 356063

Finding 560091 (2024-004)

Material Weakness 2024

Dakota Plains Legal Services, Inc.

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Legal Services Corporation CFDA #09-742018 Legal Services Corporation - Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Special Tests & Provisions - Accounting Requirements Material Weakness in Internal Control over Compliance Condition: The Organiz...

Legal Services Corporation CFDA #09-742018 Legal Services Corporation - Basic Field - General CFDA #09-742018 Legal Services Corporation - Basic Field - Native American Special Tests & Provisions - Accounting Requirements Material Weakness in Internal Control over Compliance Condition: The Organization has not performed an annual risk assessment since 2021, nor tested an emergency disaster prevention and recovery plan. Management's Response: DPLS contracted with an outside vendor during December 2024 to conduct an annual risk assessment. The IT Audit and Risk Assessment was completed during quarter 1 2025 and DPLS is awaiting the final report. Upon receipt of the final report, DPLS will review and work to satisfy all recommendations and findings. In addition, DPLS will perform a test of an emergency disaster prevention and recovery plan during 2025 to ensure compliance with Section 2.5.3 of the LSC Financial Guide. Responsible Individuals: Tom Mortland, Executive Director, Lori Stanford, Deputy Director, Jana Gray, Director of Development & Special Projects Anticipated Completion Date: July 2025

View Audit 356058

Finding 560087 (2024-002)

Significant Deficiency 2024

Dakota Plains Legal Services, Inc.

SD

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

Legal Services Corporation FFAL #09-742018 Legal Services Corporation - Basic Field - General FFAL #09-742018 Legal Services Corporation - Basic Field - Native American Special Tests and Provisions - Bonding Requirements for Recipients Significant Deficiency in Internal Control over Compliance and ...

Legal Services Corporation FFAL #09-742018 Legal Services Corporation - Basic Field - General FFAL #09-742018 Legal Services Corporation - Basic Field - Native American Special Tests and Provisions - Bonding Requirements for Recipients Significant Deficiency in Internal Control over Compliance and Noncompliance Condition: The Organization's fidelity bond coverage for 2024 does not meet the minimum level of at least ten percent of its annualized funding level for the previous fiscal year. Minimum coverage required during 2024 is calculated to be $206,414. The Organization's fidelity bond coverage during 2024 is $200,000. Management's Response: Management has increased the fidelity bond coverage to at least 10% of the previous fiscal year's annualized funding level, and will work to maintain coverage of at least 10% of its annualized funding level. Responsible Individuals: Michelle Lovejoy, Program Administrator, Tom Mortland, Executive Director, Lori Stanford, Deputy Director Anticipated Completion Date: April 2025

View Audit 356058

Finding 560045 (2024-001)

Significant Deficiency 2024

Health Projects Center

CA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Planned Corrective Action: Health Projects Center will address the finding by taking the steps outlined below: 1. Health Projects Center has already contracted a financial consultant in the absence of our Director of Finance, who will provide the expertise needed to oversee internal controls. 2. Hea...

Planned Corrective Action: Health Projects Center will address the finding by taking the steps outlined below: 1. Health Projects Center has already contracted a financial consultant in the absence of our Director of Finance, who will provide the expertise needed to oversee internal controls. 2. Health Projects Center will finalize the year-end trial balance sooner in order to begin the audit sooner. This will prevent the repeat of time restrictions for completion. Person Responsible for Corrective Action Plan: John Beleutz, Executive Director Anticipated Date of Completion: June 30, 2025 fiscal year-end

View Audit 355976

Finding 560037 (2024-103)

Significant Deficiency 2024

Pima County

AZ

Reporting Internal Control / Segregation of Duties § 200.303

Assistance Listings numbers and names: 21.032 Local and Tribal Consistency Fund 97.141 Shelter and Services Program Name of contact person: Art Cuaron, Director, Finance and Risk Management; Ken Walker, Director (Interim), Grants Management & Innovation Anticipated completion date: June 30, 2026 Res...

Assistance Listings numbers and names: 21.032 Local and Tribal Consistency Fund 97.141 Shelter and Services Program Name of contact person: Art Cuaron, Director, Finance and Risk Management; Ken Walker, Director (Interim), Grants Management & Innovation Anticipated completion date: June 30, 2026 Response: Concur. The Pima County Department of Grants Management & Innovation (GMI) has developed a new procedure and form, which it is now using to document review and approval of reports prior to submitting them to the federal grantor. This new workflow is designed to ensure accuracy and track data source locations in County records to tie to reporting. The Pima County Department of Finance and Risk Management is also developing new procedures, modeled after its existing financial preparation processes, for use by the Finance Grants Division. These procedures will guide the division in preparing financial data for grantrelated activities, including documentation of multiple levels of reviews to ensure consistency, accuracy, and alignment with County financial records before submission to federal grantors. Finance will also provide appropriate training to the Finance Grants team to ensure compliance with the programs’ reporting requirements are accurate, agreed to the general ledger and contain only allowable expenditures and permitted in the grant award.

View Audit 355953

Finding 560022 (2024-001)

Significant Deficiency 2024

New York State Thruway Authority

NY

Reporting Internal Control / Segregation of Duties

Finding Control Number 2024-001 Reporting Requirements Summary of Finding The Strengthening Mobility and Revolutionizing Transportation (SMART) Grants Program requires quarterly federal status to reports to be submitted within specified due dates. These were not filed timely in the 2024 fiscal y...

Finding Control Number 2024-001 Reporting Requirements Summary of Finding The Strengthening Mobility and Revolutionizing Transportation (SMART) Grants Program requires quarterly federal status to reports to be submitted within specified due dates. These were not filed timely in the 2024 fiscal year. State of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action All financial grant reporting and status reports shall be the responsibility of the Office of Accounting and Disbursements within the Department of Finance to prepare and submit. Monthly reconciliations and checklists will be maintained to ensure timely reporting as required by each grant. Expected Completion Date The transition of reporting has already begun and is expected to be completed no later than April 30, 2025. Responsible Party Andrew Piotrowski Director of Accounting and Disbursements (518) 471-4267 Andrew.piotrowski@thruway.ny.gov

View Audit 355949

Finding 560009 (2024-002)

Significant Deficiency 2024

Planned Parenthood North Central States

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Title X – Assistance Listing No. 93.217 Recommendation: We recommend management review its patient intake process to ensure income and household size is properly verified, the control is adequately documented and retained in accordance with organizational policies and program requirements. Explanati...

Title X – Assistance Listing No. 93.217 Recommendation: We recommend management review its patient intake process to ensure income and household size is properly verified, the control is adequately documented and retained in accordance with organizational policies and program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PPNCS has reviewed the process for intake of patient information and has revised the process outlining the order of the steps that need to be followed in detail. We have also provided staff with additional training and will self audit going forward. Name of the contact person responsible for corrective action: Randy Drager, CFO Planned completion date for corrective action plan: May 15, 2025

View Audit 355925

Finding 559998 (2024-001)

Significant Deficiency 2024

Comhar, Inc. and Affiliates

PA

Internal Control / Segregation of Duties HUD Housing Programs

Issue Identified HUD regulations require that deposits into the Replacement Reserve account be made on a monthly basis. Our agency has historically made annual lump-sum deposits, which is not in compliance with HUD guidelines. Corrective Actions 1. Change in Deposit Frequency Action: Transition f...

Issue Identified HUD regulations require that deposits into the Replacement Reserve account be made on a monthly basis. Our agency has historically made annual lump-sum deposits, which is not in compliance with HUD guidelines. Corrective Actions 1. Change in Deposit Frequency Action: Transition from an annual deposit schedule to a monthly deposit schedule in accordance with HUD requirements. Responsible Party: CFO and Accounting Manager Timeline: Effective May 1, 2025 monthly deposits will begin. Verification: Monthly entries and bank confirmations will be reviewed by Accounting. 2. Implementation of Automated Transfers Action: Establish and schedule automated monthly bank transfers to the Replacement Reserve account. Responsible Party: Accounting Manager in collaboration with Banking Institution Timeline: Setup completed by 04/15/2025. First automated transfer on 05/01/2025. Verification: Confirmation of automation setup from the bank and successful execution of first transfer. 3. Monthly Notifications to Fiscal Personnel Action: Create an automated monthly email notification system to alert key fiscal personnel of each deposit, including the amount and confirmation of receipt. Responsible Party: Budget & Reimbursement Manager Timeline: Notification system live by 05/01/2025 Verification: Email log confirming monthly communications sent to fiscal team. Ongoing Monitoring and Compliance The Accounting Manager will review monthly bank statements to verify timely and accurate deposits. The Controller will incorporate verification into monthly closing procedures.

View Audit 355914

Finding 559996 (2024-001)

Significant Deficiency 2024

University of Delaware

DE

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Corrective Action Plan Year Ended June 30, 2024 Finding 2024-001: Disbursements: Pell Grant Condition Found: The University utilizes a standard term calendar and therefore should calculate federal student aid under Formula 1 (Volume 7, Chapter 1). Under Formula 1, institutions generally calcula...

Corrective Action Plan Year Ended June 30, 2024 Finding 2024-001: Disbursements: Pell Grant Condition Found: The University utilizes a standard term calendar and therefore should calculate federal student aid under Formula 1 (Volume 7, Chapter 1). Under Formula 1, institutions generally calculate a student’s Scheduled Award and splits such award evenly between the fall and spring semesters. The University offers a winter intersession, but did not combine the winter intersession with the fall or spring semester as prescribed by the Federal Student Aid Handbook when calculating federal student aid awards under Formula 1. Instead, the University used Formula 3 to calculate Pell Grant awards and treated the winter intersession as a separate term and awarded Pell Grants to students for the Winter 2024 intersession. In 2024, the University identified that such approach did not align with applicable Title IV regulations and Department guidance. By using Formula 3 to calculate Pell Grant awards, the University exceeded the students’ standard Scheduled Award. The total amount of over-awarded Pell Grants for the 2023-2024 academic period was $698,000. Recommendation: The auditors recommend the University enhance our internal control over compliance with the federal regulations related to disbursement of Pell Grant awards. The University should enhance how we receive, and process external information to ensure the University is properly awarding federal student aid in accordance with Title IV regulations and Department guidance. Additionally, a control should be designed and implemented for the review of such information. University of Delaware Corrective Action Plan: The University agrees with the finding. The University identified this issue as a result of an extensive review of processes, procedures and internal controls within Student Financial Services with the assistance of both external consultants and outside counsel. Through the University’s research, it was determined that this issue began in 2018 with the reintroduction of Year-Round Pell. The over-awarded amount resulted from the misinterpretation of the regulations and associated guidance and use of the incorrect formula. The University self-identified the issue with the Department of Education and is working towards resolution. The questioned costs of $698,000 related to fiscal year 2024 were refunded to the government through COD system as of September 30, 2024. The University is working with the Department of Education to open prior periods to finalize the repayment of an additional $1.9 million which is expected to be completed by June 30, 2025. The University has implemented internal controls which include the use of the Peoplesoft delivered tools to ensure that Pell is awarded using Formula 1 in accordance with Title IV regulations and Department guidance. The information related to winter intersession aid has been updated to specifically address winter Pell and ensure that it meets required regulations for attaching an intersession to a standard term when using Formula 1 for calculating Pell grant eligibility. Additionally, the University has implemented a weekly reconciliation and over-award reports to monitor for compliance. Completion Date: Return of $698,000 Questioned Costs: September 30, 2024 Implementation of Weekly Reconciliations: November 1, 2024 Return of Additional $1,900,000: Anticipated June 30, 2025 Contact Person: Amanda Steele-Middleton, Assistant Vice President for Enrollment Management

View Audit 355907 Questioned Costs: $1

Finding 559995 (2024-006)

Significant Deficiency 2024

Shelby County, Tn

TN

Internal Control / Segregation of Duties Cash Management Reporting § 200.330

A new management team is in place for the referenced department and training will be provided to ensure that all staff understand the levels of approval needed before expending funds. The Grants Office, which is in development, will provide additional training and oversight to ensure that grant poli...

A new management team is in place for the referenced department and training will be provided to ensure that all staff understand the levels of approval needed before expending funds. The Grants Office, which is in development, will provide additional training and oversight to ensure that grant policies and procedures are being adhered to throughout the County. The Grants Office will be providing grants compliance oversight to ensure timely and accurate submission of all grant-related reports and billings. The County's new ERP system, which includes a grants management module, will allow grantees to more readily monitor, record and report on grant activity. Responsible for Corrective Action: Dorcas Young Griffin, Deputy Chief Administrative Officer and Danielle Schonbaum, Deputy Director, Finance and Administration Anticipated Completion Date: July, 2025

View Audit 355905

Finding 559989 (2024-001)

None 2024

Association to Benefit Children Housing Development Fund Corporation

NY

Reporting Internal Control / Segregation of Duties

Planned Corrective Action: Association to Benefit Children – Housing Development Fund Corporation (HDFC) acknowledges that the 2024 data collection form was not filed timely. The planned correction plan is to file the 2024 data collection form upon the issuance of the Uniform Guidance financial sta...

Planned Corrective Action: Association to Benefit Children – Housing Development Fund Corporation (HDFC) acknowledges that the 2024 data collection form was not filed timely. The planned correction plan is to file the 2024 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: May 2025

View Audit 355901

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