Corrective Action Plans

Finding 1161985 (2024-010)

Material Weakness 2024

Washoe County

NV

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Internal controls will be enhanced to ensure Certified Payroll Reports are submitted timely.

View Audit 371844

Finding 1161951 (2024-006)

Material Weakness 2024

Washoe County

NV

Eligibility Reporting Significant Deficiency

Internal controls will be created for reviewing the determination of eligibility for participation in the Emergency Rental Assistance Program.

View Audit 371844

Finding 1161933 (2024-006)

Material Weakness 2024

Independent School District No. 197

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.559, AND 10.553 2024-006 - Internal Control Over Compliance With Federal Suspension and Debarment Requiremen...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.559, AND 10.553 2024-006 - Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary Criteria – 2 CFR § 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster. Condition – The District did not have sufficient controls in place within its child nutrition cluster to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – Peter Olson-Skog, the District’s Superintendent. Planned Completion Date – December 31, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Peter Olson-Skog, the District’s Superintendent, will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 371829

Finding 1161921 (2024-004)

Material Weakness 2024

Spirit of Soccer, Inc.

PA

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Management agrees with the recommendation. Currently working on establishing a better setup with Administration on Google Drive to have every Sub-recipient and Contracted employee upload everything into each individual country folder.

View Audit 371817

Finding 1161919 (2024-002)

Material Weakness 2024

Spirit of Soccer, Inc.

PA

Internal Control / Segregation of Duties

Management agrees with the recommendation and has added an additional board member with a financial background who is working towards developing policies and procedures to implement another layer of oversight and improve documentation of reports submitted for the federal award programs. Management w...

Management agrees with the recommendation and has added an additional board member with a financial background who is working towards developing policies and procedures to implement another layer of oversight and improve documentation of reports submitted for the federal award programs. Management will continue to work to implement the other necessary components of the recommendation.

View Audit 371817

Finding 1161913 (2024-007)

Material Weakness 2024

City of Jackson, Tennessee

TN

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

We are working to change the standard for document retention and organization. This will help ensure all costs are properly approved before they are charged to federal programs, and that management understands the imperative nature for the record retention.

View Audit 371801

Finding 1161912 (2024-006)

Material Weakness 2024

City of Jackson, Tennessee

TN

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

We will ensure future reports include all previously omitted expenditures and work to implement controls sufficient to reconcile the programmatic reporting to the general ledger on a quarterly basis.

View Audit 371801

Finding 1161861 (2024-005)

Material Weakness 2024

Merrill Pioneer Community Hospital, Inc

IA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303

We will work to establish written procedures and policies related to the management of Federal awards, including reporting requirements.

View Audit 371779

Finding 1161860 (2024-004)

Material Weakness 2024

Merrill Pioneer Community Hospital, Inc

IA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

We have implemented procedures to ensure we are in compliance with all reporting requirements. Individuals have been assigned to be responsible for the preparation and submission of reports. The Board has implemented procedures to monitor the compliance and communicate the procedures to new members.

View Audit 371779

Finding 1161845 (2024-001)

Material Weakness 2024

Movimiento Para El Alcance De Vida Independiente (mavi)

PR

Reporting Internal Control / Segregation of Duties

Subject: Corrective Action Plan MAVI Finding Reference: Federal Award Findings and Questioned Costs - Reporting Requirements Audit Period: Year Ended September 30, 2024 This Corrective Action Plan has been developed by Movimiento para el Alcance de Vida Independiente (MAVI) in response to the findin...

Subject: Corrective Action Plan MAVI Finding Reference: Federal Award Findings and Questioned Costs - Reporting Requirements Audit Period: Year Ended September 30, 2024 This Corrective Action Plan has been developed by Movimiento para el Alcance de Vida Independiente (MAVI) in response to the findings identified in the Single Audit Report for the fiscal year ended September 30, 2024. The plan outlines specific measures that the organization is implementing to address the noted deficiencies related to federal reporting requirements, particularly the late submission of the audit report to the Federal Audit Clearinghouse (FAC). MAVI is committed to maintaining full compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), as well as strengthening its internal controls and financial reporting practices. This plan includes detailed corrective actions, responsible personnel, completion timelines, and current status updates to ensure accountability and transparency. The goal of this corrective action plan is to prevent future occurrences, enhance internal processes, and ensure timely and accurate reporting of all federally funded programs managed by the organization.

View Audit 371775

Finding 1161836 (2024-003)

Material Weakness 2024

Ford County, Kansas

KS

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

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine t...

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.

View Audit 371772

Finding 1161835 (2024-001)

Material Weakness 2024

After Hours Project, Inc.

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

October 30, 2025 Person responsible: Fernando Soto, President / CEO Fiscal Year Ended December 31, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.914 HIV Emergency Relief Project Grants – Public Health Solutions Condition The Org...

October 30, 2025 Person responsible: Fernando Soto, President / CEO Fiscal Year Ended December 31, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.914 HIV Emergency Relief Project Grants – Public Health Solutions Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Current Status The delay in submission to the FAC was due to a combination of factors, including the extended time required to prepare the fiscal year 2024 financial statements and compile supporting documentation, as well as delays in the completion of the audit process. To support timely future submissions, the organization will implement the recommended control procedures and adopt an internal timeline beginning with the fiscal year ending December 31, 2025. In addition, the audit process will be initiated earlier to ensure completion and submission by the established deadline of September 30, 2026.

View Audit 371766

Finding 1161805 (2024-001)

Material Weakness 2024

City of Joliet

IL

Reporting Internal Control / Segregation of Duties

Management will implement an internal procedure to ensure proper filing within 30 days of quarter end to be in reporting compliance.

View Audit 371741

Finding 1161791 (2024-001)

Material Weakness 2024

Mha Housing of Eastern North Carolina, Inc.

NC

Eligibility HUD Housing Programs Significant Deficiency

To address the noted deficiencies in tenant file documentation, management has changed management of the organization in March 2025, established new and experienced supervisors in April 2025, reviewed Standard Operating Procedures and implemented anew, reviewed all properties and prioritized needed ...

To address the noted deficiencies in tenant file documentation, management has changed management of the organization in March 2025, established new and experienced supervisors in April 2025, reviewed Standard Operating Procedures and implemented anew, reviewed all properties and prioritized needed corrections in May and June 2025, transitioned from MRI software to Yardi software as of June 2025, sent Occupancy Specialists to a 2 ½ day Quadel training to review all the basic requirements of HUD in July 2025, and we continue to provide internal training and process orientation to Occupancy Specialists. In addition, we will continue to ensure all Standard Operating Procedures are followed. This oversight will be provided by all supervisors, re-establish the regular reviews of new tenant files outlined in the SOP “OCC-05 Occupancy File Reviews,” and continue internal training for staff as needed.

View Audit 371719

Finding 1161762 (2024-006)

Material Weakness 2024

Comanche County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.

View Audit 371699

Finding 1161761 (2024-001)

Material Weakness 2024

Center on Halsted

IL

Reporting Internal Control / Segregation of Duties

Finding: Reporting—financial and performance reports Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in ...

Finding: Reporting—financial and performance reports Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliation. This updated contractual agreement & relationship occurred on March 1, 2024. ▪ Taken: An ongoing process has been put in place to ensure multiple checks and balances are conducted prior to grant submission to identify reporting requirements and responsible parties. This will be facilitated by our Development team with assistance of our outsourced accounting firm, this process was implemented July 1, 2025. ▪ Taken: Stronger supervision of required reporting and deadlines. This will be facilitated by our Chief Development Officer, Nick Roman with our Sikich partners. This control process was implemented July 1, 2025 ▪ Planned: Alignment with our Board approved Financial Policy documentation that includes information on appropriate finance and accounting processes. The review and assessment of our current processes to the Finance Policy will be conducted by our external accounting firm, with a completion of that process occurring by September 30th, 2025.

View Audit 371696

Finding 1161739 (2024-002)

Material Weakness 2024

Hias & Council Migration Service of Philadelphia

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

The organization acknowledges that unallowable rent costs were claimed and payment received under government grants and contracts resulting in overstating revenues for FY24, and that adjustments were necessary to the financial statements to correct the resulting deficiencies. As indicated, however, ...

The organization acknowledges that unallowable rent costs were claimed and payment received under government grants and contracts resulting in overstating revenues for FY24, and that adjustments were necessary to the financial statements to correct the resulting deficiencies. As indicated, however, this overstating was due to the unique situation that existed as a result of the landlord’s breaking the organization’s lease, suddenly and without notice. Rent costs were claimed for as long as the organization was liable for the rent. After the liability was forgiven by the landlord, rent costs were returned to the funders.

View Audit 371690 Questioned Costs: $1

Finding 1161726 (2024-001)

Material Weakness 2024

Snowflake Unified School District No. 5

AZ

Reporting Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-001 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The District acknowledges and unde...

Finding Number: 2024-001 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The District acknowledges and understands that the expenditures should have been reported as federal. The LEA will correct this oversight and ensure compliance going forward by implementing the following actions: 1. Grant Identification and Training – Provide annual training for all staff involved in grant management to ensure awareness of federal versus state funding sources and their respective reporting requirements. 2. Internal Controls and Oversight – Require that all new grants be reviewed and approved by the Business Manager prior to set-up in the District’s financial system, to confirm proper federal identification and ALN coding. 3. Quarterly SEFA Reviews – Implement quarterly reconciliations of grant expenditures against SEFA records to ensure completeness and accuracy throughout the fiscal year. 4. Management Review – Conduct higher-level review of SEFA preparation by the Superintendent and Business Manager before submission to auditors.

View Audit 371676

Finding 1161718 (2024-005)

Material Weakness 2024

Union League Boys and Girls Clubs

IL

Cash Management Reporting Significant Deficiency

Supporting Documentation of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure proper supporting documentation is maintained and available for each expenditure. There is no disagreement with the audit finding. Act...

Supporting Documentation of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure proper supporting documentation is maintained and available for each expenditure. There is no disagreement with the audit finding. Action planned/taken in response to finding: Outside accounting firm will be ensure proper supporting documentation is maintained and available for each expenditure. Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO Planned completion date for corrective action plan: Immediately

View Audit 371657

Finding 1161710 (2024-003)

Material Weakness 2024

Middle East Broadcasting Networks, Inc.

VA

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Views of Responsible Officials: Management understands and agrees. Unfortunately, this issue was identified late into FY24 when the FY23 audit was being completed so the issue persisted into FY24. From the corrective action plans taken from the FY23 audit and desk review, this issue has been address...

Views of Responsible Officials: Management understands and agrees. Unfortunately, this issue was identified late into FY24 when the FY23 audit was being completed so the issue persisted into FY24. From the corrective action plans taken from the FY23 audit and desk review, this issue has been addressed and resolved in early FY25. MBN currently has an SOP regarding fixed assets that is already implemented. To address these concerns, MBN updated the SOP to include a clear process for equipment disposals, specifically for assets with a fair market value over $10,000, in accordance with Uniform Guidance. This update will ensure that all disposals are properly documented, and appropriate notifications are made to USAGM. We would like to confirm that the equipment disposal forms have already been updated to ensure that all necessary responses are reviewed and accurately completed as part of the notification process for disposals. Furthermore, we have strengthened our tracking, reporting and disposal processes to ensure the final disposition of equipment, including salvage value, is appropriately recorded.

View Audit 371654

Finding 1161709 (2024-002)

Material Weakness 2024

Middle East Broadcasting Networks, Inc.

VA

Subrecipient Monitoring Material Weakness Reporting

Views of Responsible Officials: Management agrees and if funding had not stopped, audit fieldwork was originally slated to begin April 1st which would have allowed for timely completion. We fully intend to complete our FY25 audit well before the nine-month deadline.

View Audit 371654

Finding 1161708 (2024-001)

Material Weakness 2024

Middle East Broadcasting Networks, Inc.

VA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Views of Responsible Officials: Management agrees and was fully aware of the situation it found itself in when funding was cut. The Organization was not able to keep enough staff employed during this time to review and correct these errors before the audit fieldwork began. Now that these historical ...

Views of Responsible Officials: Management agrees and was fully aware of the situation it found itself in when funding was cut. The Organization was not able to keep enough staff employed during this time to review and correct these errors before the audit fieldwork began. Now that these historical balances have been corrected, the team undergoes a rigorous month-end close process where these issues will be caught and addressed immediately going forward.

View Audit 371654

Finding 1161698 (2024-001)

Material Weakness 2024

Rockefeller Philanthropy Advisors, Inc.

NY

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

Audit Finding 2024-001 Reference: Over-allocation of payroll expenditures to grant-funded programs (2 instances out of 40 sampled) ________________________________________ 1. Issue Summary During the audit of allowable payroll costs, two instances of over-allocation to grant-funded programs were ide...

Audit Finding 2024-001 Reference: Over-allocation of payroll expenditures to grant-funded programs (2 instances out of 40 sampled) ________________________________________ 1. Issue Summary During the audit of allowable payroll costs, two instances of over-allocation to grant-funded programs were identified. These occurred early in the fiscal year due to imprecise monthly allocation methods and insufficient review prior to posting. ________________________________________ 2. Root Cause Analysis • Use of a monthly allocation methodology lacking precision. • Insufficient review and approval of payroll allocations before posting. • Lack of real-time substantiation of salary distributions with actual time worked. ________________________________________ 3. Corrective Actions • Already implemented in the second half of the fiscal year, continue using the granular allocation method based on actual pay periods; including ongoing monitoring. • Implement a mandatory review of payroll allocations by project staff with support from SP&F accountants • Require timesheets or effort certifications and manager’s approval for personnel charged to federal awards. • Update internal payroll allocation policies to reflect new methodology and controls. • Conduct training sessions for finance and staff assigned to grants on revised payroll allocation procedures and compliance requirements. ________________________________________ 4. Responsible Parties Sponsored Projects Finance Team: Transaction reviews Finance Director: Oversight and implementation of corrective actions ________________________________________ 5. Timeline Action Item Target Completion Date Allocation Actual Pay Already implemented Review of Allocations Already implemented Timesheet/Policy Development Already implemented Staff Training Completed initial training, additional will be ongoing

View Audit 371643

Finding 1161579 (2024-001)

Material Weakness 2024

Ryder Assisted Care Iii, Inc.

PR

Internal Control / Segregation of Duties

Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...

Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.

View Audit 371457

Finding 1161577 (2024-001)

Material Weakness 2024

Ryder Village Ii, Inc.

PR

Internal Control / Segregation of Duties

Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...

Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.

View Audit 371456

Corrective Action Plans

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