Corrective Action Plans

Finding 1157535 (2024-002)

Material Weakness 2024

Port Authority of New York and New Jersey

NJ

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318 § 200.327

Finding 2024 002 – Activities Allowed or Unallowed and Allowable Costs/ Cost Principles, and Procurement Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ 44 X004 02 (Federal fiscal years 2012–2...

Finding 2024 002 – Activities Allowed or Unallowed and Allowable Costs/ Cost Principles, and Procurement Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ 44 X004 02 (Federal fiscal years 2012–2025) Contact Person: Fatima Castellanos, PATH, Finance & Business Planning Manager, 201-216-6459. Corrective Action: Although federal funds were not received for this expenditure, PATH acknowledges an internal control deficiency regarding the recognition of grant funding for work performed under standard nonfederal engineering call-in contracts. PATH will continue to work collaboratively with the Engineering and Procurement Departments to strengthen internal communications and reinforce adherence to established protocols governing capital projects that are eligible for federal funding. Procurement will provide and document targeted procurement training for awareness to Engineering and PATH staff on adhering to procurement protocols during the execution of contract work that is anticipated to receive federal funding. Anticipated Completion Date: Changes to the controls and processes will be implemented and training provided in the fourth quarter of 2025.

View Audit 369749 Questioned Costs: $1

Finding 1157522 (2024-002)

Material Weakness 2024

Housing Authority of MacOn-Bibb

GA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Eligibility Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend that the Authority review its quality control processes to ensure compliance with HUD rules and regulations. Also, we recommend that the Authority hold training for those involved in the eligibili...

Eligibility Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend that the Authority review its quality control processes to ensure compliance with HUD rules and regulations. Also, we recommend that the Authority hold training for those involved in the eligibility process to ensure that the income and expenses reported on the HUD-50058 is supported with proper calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MHA has designated the Lead Housing Specialist to sample audit files throughout the year. MHA has is also updating its file audit/file order check lists for each employee to double check at recert and interims. Finally, more training will be instituted for newer employees moving forward and bi-weekly staff meetings will occur to review calculation processing. Name(s) of the contact person(s) responsible for corrective action: Ms. Christy Scott and Ms. Tunka Shinholster. Planned completion date for corrective action plan: The above items will be in place and on-going beginning September 30, 2025.

View Audit 369740 Questioned Costs: $1

Finding 1157521 (2024-001)

Material Weakness 2024

Housing Authority of MacOn-Bibb

GA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

HQS Enforcement and Annual HQS Inspections Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accor...

HQS Enforcement and Annual HQS Inspections Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MHA has designated the Lead Housing Specialist to sample audit files throughout the year. MHA is also updating its fileaudit/file order check lists for each employee to double check at recert and interims. Finally, more training wilt be instituted for newer employees moving forward andbi-weekly meetings will occur to review failed inspections to ensure that appropriate abatements or approved extensions have been applied. Name(s) of the contact person(s) responsible for corrective action: Ms. Christy Scott and Ms. Tunka Shinholster. Planned completion date for corrective action plan: The above items wilt be in place and on-going beginning September 30, 2025.

View Audit 369740 Questioned Costs: $1

Finding 1157497 (2024-002)

Material Weakness 2024

North Pacific Fishery Management Council

OR

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

Finding # 2025-002 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: Per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by...

Finding # 2025-002 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: Per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the organization. Payroll costs charged to grants are based on estimated allocations not actual hours. All timesheets should include allocated hours by grant before certification by the employee and review by a supervisor. Corrective Action: Time sheet tracking will be modified to track hours by grant so that time and effort reporting will support amount charged to the grant. Anticipated Completion Date December 2025

View Audit 369715

Finding 1157489 (2024-001)

Material Weakness 2024

Town of Bedford

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effe...

Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effective internal controls over federal reporting could have prevented this error. Corrective Action Plan The Town will establish and maintain effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. To accomplish this, the Town will implement the practice of dual control for federal grant expenditure reporting. One individual will prepare the expenditure report, while a separate, knowledgeable individual will review the report before it is submitted. To correct the overage reported on March 31, 2024, the Town accurately reported the year-to-date expenditures on the March 31, 2025 Project and Expenditures Report, per federal guidelines. In the future, the preparer of these reports will take more care to understand the compliance requirements of the Federal awarding agency. Name of Contact and Completion Date Matt Mannino Finance Director 603-792-1313 mmannino@bedfordnh.org Anticipated Completion Date: October 31, 2025

View Audit 369711

Finding 1157485 (2024-002)

Material Weakness 2024

Ao: Advocating Opportunity, Inc.

OH

Material Weakness Reporting Internal Control / Segregation of Duties

Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of di...

Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization has implemented a formal review process, as outlined in the board-approved Financial Management Policy & Procedure Manual, to ensure reports are prepared and reviewed by separate individuals before submission to the Federal Agency, and all supporting documentation is retained in accordance with the policy. This process is in practice as of the date of this letter, with corrective actions continuing as needed to ensure effectiveness. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: December 31, 2025

View Audit 369706

Finding 1157446 (2024-004)

Material Weakness 2024

County of Luzerne, Pennsylvania

PA

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

U.S. Department of Housing and Urban Development 2024-004 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met and ensure that all required subaward...

U.S. Department of Housing and Urban Development 2024-004 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met and ensure that all required subawards are reported accurately and timely to FSRS or SAM.gov. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All of our 2024 grants have been entered into FFATA and our 2025 grants and going forward will be entered when awarded. Name of the contact person(s) responsible for corrective action: Director of Community Development Planned completion date for corrective action plan: 5/22/25

View Audit 369689

Finding 1157429 (2024-005)

Material Weakness 2024

Anamosa Senior Citizens Housing INC

IA

Internal Control / Segregation of Duties

Recommendation: We recommend that board members are found, and a board meeting is held. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2025

View Audit 369688

Finding 1157422 (2024-001)

Material Weakness 2024

Anamosa Senior Citizens Housing INC

IA

Internal Control / Segregation of Duties Reporting

Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will impl...

Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional controls where possible. Anticipated Date of Completion: December 31, 2025

View Audit 369688

Finding 1157418 (2024-001)

Material Weakness 2024

Christian Military Academy, Inc.

PR

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.327

Federal Program: Head Start – ALN 93.600 / 93.356 Awarding Agency: U.S. Department of Health and Human Services (DHHS), Administration for Children and Families (ACF) Finding Reference Number: 2024-001 Condition The SF-425 Federal Financial Report for the period ending December 31, 2024, which was d...

Federal Program: Head Start – ALN 93.600 / 93.356 Awarding Agency: U.S. Department of Health and Human Services (DHHS), Administration for Children and Families (ACF) Finding Reference Number: 2024-001 Condition The SF-425 Federal Financial Report for the period ending December 31, 2024, which was due on January 30, 2025, was submitted late on February 7, 2025. Corrective Action Plan Christian Military Academy, Inc. acknowledges this finding and has implemented corrective measures to ensure compliance with future reporting deadlines: 1. Enhanced Monitoring of PMS Submissions – A reporting calendar with reminders has been established to track all SF-425 deadlines and submission confirmations through the Payment Management System (PMS). 2. Secondary Reviewer – A second staff member has been assigned to review and confirm timely report submissions before each deadline. 3. System Contingency Plan – In the event of PMS malfunctions or access issues, management will immediately notify DHHS/ACF program officers in writing and retain evidence of the communication on or before the due date. 4. Staff Training – Fiscal staff responsible for federal reporting have been trained on the importance of timely submission and the procedures to follow in case of technical issues. Responsible Official Maribel Batista Marrero Christian Military Academy, Inc. Anticipated Completion Date The corrective actions have been implemented as of October 2025 and will remain in place on an ongoing basis.

View Audit 369684

Finding 1157413 (2024-001)

Material Weakness 2024

Spokane Valley Hub

WA

Internal Control / Segregation of Duties Reporting Significant Deficiency

FINDING 2024-001 – Reporting; Significant Deficiency in Internal Control Over Compliance and Noncompliance Condition and context: Supporting documentation for the quarterly financial reports required by the grant did not include documentation of a review process or filing could not be verified for t...

FINDING 2024-001 – Reporting; Significant Deficiency in Internal Control Over Compliance and Noncompliance Condition and context: Supporting documentation for the quarterly financial reports required by the grant did not include documentation of a review process or filing could not be verified for timely submission. We noted for two of the three reports selected; submission support was not retained by the client. The grantor confirmed submission of all required reports however, the date of submission could not be verified. As such, both reports were determined to have been submitted late. Views of responsible officials and planned corrective actions: Management agrees with the assessment and has implemented corrective action. The Organization has implemented a review and documentation control surrounding the timely submission of all quarterly reports. Calendar reminders will be added to the task list for the compiler of the report information as well as the reviewer/signer of the report. These reminders will be implemented in the work calendars of the employees responsible at the onset of the grant. Reports required by the grant must be submitted timely and must have two levels of documented review. The bookkeeper and project manager will compile the information needed for the grant. The project manager and executive director will review and sign off on the grant report prior to each reporting date. Additionally, report backup and proof of timely submission will be retained by the bookkeeper and project manager. Contact Persons: Phil Champlin – Executive Director Mary Pat Davoren – Bookkeeper

View Audit 369666

Finding 1157408 (2024-007)

Material Weakness 2024

Heart City Health Center, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-007: • Heart City Health Center, Inc. will continue to improvement knowledge and understanding of grant requirements as / if new funding is received to avoid allocating unallowed expe...

Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-007: • Heart City Health Center, Inc. will continue to improvement knowledge and understanding of grant requirements as / if new funding is received to avoid allocating unallowed expenses to the grant reimbursement • Heart City Health Center, Inc. started the discussion with HRSA on this funding and will continue to work with them on this funding

View Audit 369664 Questioned Costs: $1

Finding 1157388 (2024-003)

Material Weakness 2024

Lincoln County, Nebraska

NE

Reporting Internal Control / Segregation of Duties

Lincoln County Clerk and Lincoln County Treasurer will review the fiscal report prepared by the third party administrator prior to its submission to the U.S. Treasury.

View Audit 369653

Finding 1157385 (2024-006)

Material Weakness 2024

Northwest Side Housing Center

IL

Cash Management Reporting Internal Control / Segregation of Duties

The Center has subsequently engaged with a third-party organization to help review the Center's monthly vouchers submitted for reimbursement to help ensure proper and timely vouchering.

View Audit 369652

Finding 1157370 (2024-003)

Material Weakness 2024

Northwest Side Housing Center

IL

Questioned Costs Internal Control / Segregation of Duties § 200.430

The Center has implemented time and effort reports in the subsequent year to properly substantiate each employee's time and effort spent on each grant.

View Audit 369652 Questioned Costs: $1

Finding 1157363 (2024-007)

Material Weakness 2024

Polk County

MN

Eligibility Internal Control / Segregation of Duties § 200.303

Name of Contact Person Responsible for Corrective Action: Karen Warmack, Social Services Director Corrective Action Planned: The County will implement additional procedures, including reviews, to provide reasonable assurance that all necessary documentation to support eligibility determination exist...

Name of Contact Person Responsible for Corrective Action: Karen Warmack, Social Services Director Corrective Action Planned: The County will implement additional procedures, including reviews, to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input into MAXIS. County Comment: A Corrective Action Plan has been established with an anticipated completion date of December 31, 2025. Anticipated Completion Date: December 31, 2025.

View Audit 369649

Finding 1157348 (2024-003)

Material Weakness 2024

Missouri Organic Association

MO

Cash Management Internal Control / Segregation of Duties § 200.305

Management agrees with the finding and in the summer of 2024, contracted with an accounting company to provide services.

View Audit 369638

Finding 1157341 (2024-001)

Material Weakness 2024

Journey's End Refugee Services, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Corrective Action Plan – Single Audit Finding Entity Name: Journey’s End Refugee Services, Inc. Audit Period: For the year Ended December 31, 2024 Finding Reference Number: 19.510 Federal Program: U.S. Refugee Admissions Program 1. Audit Finding Summary (Describe the audit finding and the specific n...

Corrective Action Plan – Single Audit Finding Entity Name: Journey’s End Refugee Services, Inc. Audit Period: For the year Ended December 31, 2024 Finding Reference Number: 19.510 Federal Program: U.S. Refugee Admissions Program 1. Audit Finding Summary (Describe the audit finding and the specific noncompliance identified by the auditor.) Failure to Submit monthly financial reports by the 15th of each month following, resulting in noncompliance with grant agreement. 2. Root Cause (Explain the underlying reasons for the finding, such as process gaps, training issues, or lack of controls.) Lack of process, including a tracking mechanism that identifies due dates and completion dates of all reports due. 3. Corrective Actions: A) Create a report in excel to track grant reports deadlines. B) Weekly review of the report by the Grants and Finance committee. C) Purchase and implementation of grants monitoring software. 4. Monitoring Plan (Describe how the implementation of corrective actions will be monitored and evaluated.) New Chief Financial Officer will review the action items and monitor the progress with the Chief Operating Officer monthly.

View Audit 369618

Finding 1157325 (2024-003)

Material Weakness 2024

201 Thurbers Inc.

RI

HUD Housing Programs Internal Control / Segregation of Duties

Unauthorized Replacement Reserve Withdrawal Auditee agrees that an unauthorized withdrawal of $6,720.61 was made from replacement reserve account. We recommend that management evaluate its internal controls and implement policies to mitigate the chances of withdrawing funds from the replacement rese...

Unauthorized Replacement Reserve Withdrawal Auditee agrees that an unauthorized withdrawal of $6,720.61 was made from replacement reserve account. We recommend that management evaluate its internal controls and implement policies to mitigate the chances of withdrawing funds from the replacement reserve account without HUD approval. Auditee has submitted a funds authorization withdrawal request for the replacement reserve withdrawal. Funds were transferred to the replacement reserve account and the Auditee is in the process of subsequently gaining approval.

View Audit 369605

Finding 1157324 (2024-002)

Material Weakness 2024

201 Thurbers Inc.

RI

Reporting Internal Control / Segregation of Duties

Security Deposit Funding Auditee agrees that the security deposit liability account is underfunded. We recommend that management funds the shortfall and created a better system of controls to ensure no future occurrences. Auditee plans to evaluate its internal controls and implement policies to miti...

Security Deposit Funding Auditee agrees that the security deposit liability account is underfunded. We recommend that management funds the shortfall and created a better system of controls to ensure no future occurrences. Auditee plans to evaluate its internal controls and implement policies to mitigate underfunding of the security deposit account and has funded the shortfall. Transfer of $1,271 to security deposit account was made to fully fund the account.

View Audit 369605

Finding 1157323 (2024-001)

Material Weakness 2024

201 Thurbers Inc.

RI

Reporting Internal Control / Segregation of Duties

Timely Submission of Required Reporting Management understands the need to be in compliance with the filing requirements and will ensure that these reports are filed timely. The filings have been subsequently completed with the FAC system.

View Audit 369605

Finding 1157320 (2024-001)

Material Weakness 2024

Shelton Senior Housing INC

CT

Questioned Costs HUD Housing Programs Significant Deficiency

Recommendation – Management needs to monitor the reserve for replacement account and when funds are borrowed, they need to comply with the terms of the agreement. Views of Responsible Officials and Planned Corrective Actions – Management will track any loans from the Replacement Reserve account and ...

Recommendation – Management needs to monitor the reserve for replacement account and when funds are borrowed, they need to comply with the terms of the agreement. Views of Responsible Officials and Planned Corrective Actions – Management will track any loans from the Replacement Reserve account and reimburse the Replacement Reserve account once the HUD subsidy is received. Name and Title of Responsible Official – Sabine Cox, Comptroller Anticipated Completion Date – Deposited repayment September 26, 2025

View Audit 369603 Questioned Costs: $1

Finding 1157319 (2024-001)

Material Weakness 2024

Housing Authority of the City of Wilson

NC

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Condition: During the tenant file testing for the Public Housing program, we reviewed a sample of forty tenant files and identified deficiencies in the Authority's documentation and reporting practices: 1. For two tenants the rent amounts did not match the amounts documented on the HUD-50058 forms. ...

Condition: During the tenant file testing for the Public Housing program, we reviewed a sample of forty tenant files and identified deficiencies in the Authority's documentation and reporting practices: 1. For two tenants the rent amounts did not match the amounts documented on the HUD-50058 forms. 2. For seven tenants the unit inspection forms were not available. Questioned Costs: $3,251 Recommendation: We recommend that the Authority enhance its internal control environment to ensure compliance with HUD requirements under Assistance Listing 14.850. This includes implementing procedures to verify that all required documentation-such as Unit Inspection records-is consistently obtained and retained in tenant files. Additionally, the Authority should establish a reconciliation process to confirm that rent amounts charged align with those calculated on the HUD-50058 forms. Planned Corrective Action: During 2024 there were some employee changes in Public Housing management as well as a computer virus that affected our server. We have implemented new procedures to include a hard copy of required documents as well as an electronic copy. The Senior Public Housing manager will also be conducting file reviews to verify that these records are complete for each tenant file. The housing authority changed software vendors during 2024. The software is designed to calculate rent amounts and report that amount on the HUD 50058 form. The conversion between the two software systems led to inaccurate information on the HUD- 50058. This should not be an ongoing issue as the conversion has been completed and corrections made.

View Audit 369599 Questioned Costs: $1

Finding 1157315 (2024-001)

Material Weakness 2024

Housing Authority of the City of Passaic

NE

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2024-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871 & 14.EHV Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements:...

Finding 2024-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Catalog Numbers: 14.871 & 14.EHV Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS Inspections. Per the Authority's HCV Admin Plan, the PHA must inspect the unit leased to a family at least annually to determine if the unit meets HQS standards and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). These inspection reports are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were inspection reports that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-three (33) units, two (2) units did not have annual HQS inspections performed timely. Our sample size is statistically valid. Known Questioned Costs: $5,004 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance related to HQS inspections in accordance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the significant deficiency in the Housing Voucher Cluster Programs and will implement internal control procedures that will ensure compliance with federal regulations. Joanna Lara, Director of Housing Administration is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring by December 31, 2025.

View Audit 369595 Questioned Costs: $1

Finding 1157314 (2024-002)

Material Weakness 2024

Impact Services Corporation

PA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403

Finding 2024-002 – Material Weakness – Inadequate Documentation Condition We selected a sample of both payroll and nonpayroll related expenditures for controls and compliance. During our testing of payroll expenditures, there were five instances out of 11 in which a timesheet or other documentation ...

Finding 2024-002 – Material Weakness – Inadequate Documentation Condition We selected a sample of both payroll and nonpayroll related expenditures for controls and compliance. During our testing of payroll expenditures, there were five instances out of 11 in which a timesheet or other documentation could not be located to support a payment made to an employee. During our testing of nonpayroll related expenditures, there were three instances out of 18 in which an invoice for the selected expenditure lacked proper documented approvals. Recommendation All employees in the Finance Department and associated with any federal program must be adequately trained in overall federal regulations and guidance as well as other requirements associated with each federal award. All such employees must read the grant-related policies and internal control policies. Management should check to ensure all federal grant expenditures are properly approved and have supporting documentation. Management’s Corrective Action Plan The Corporation has experienced staff turnover which resulted in process challenges. Nevertheless, the Corporation will take this recommendation and implement revised procedures to ensure that the Finance Department and other pertinent Corporation resources receive federal regulations and guidance training, incorporate available systems and technology capabilities available from the technology service providers, and adopt best practices. Finance will schedule regular grant reviews, inclusive of program expenditures. Contact Person: Richonda Pelzer, Chief Financial Officer Anticipated Completion Date: March 31, 2026

View Audit 369593 Questioned Costs: $1

Corrective Action Plans

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