Corrective Action Plans

Finding 560295 (2024-003)

Material Weakness 2024

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

Finding 559987 (2024-001)

None 2024

Association to Benefit Children

NY

Reporting Internal Control / Segregation of Duties

Planned Corrective Action: Association to Benefit Children (ABC) 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 coll...

Planned Corrective Action: Association to Benefit Children (ABC) 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 355900

Finding 559935 (2024-002)

Material Weakness 2024

Union Community School District

IA

Internal Control / Segregation of Duties Reporting

We will continue to review our procedures and implement additional controls where possible.

View Audit 355865

Finding 559919 (2024-001)

Significant Deficiency 2024

Winslow Gardens

RI

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens 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: Decemb...

March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens 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: December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS NONE FINDINGS-FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Operating Assistance for Troubled Multifamily Housing Projects-CFDA No. 14.164. Recommendation: It is recommended that the Organization review and strengthens its internal controls and procedures to ensure timely transfers to the residual receipts account. This may include implementing additional oversight to ensure compliance with the established timelines. Action Taken: Management is in agreement with this finding. Winslow Gardens is acitvely working with HUD to determine next steps for the residual receipts and a solution to the outstanding Flex Subsidy Loan. If the grantor has questions regarding this plan, please call Joseph Durand at 401-438-7210 Ext. 111 Sincerely yours, Joseph Durand, Chief Financial Officer

View Audit 355860

Finding 559912 (2024-002)

Significant Deficiency 2024

Medford Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Medford Housing Authority Fee Accountant has informed the Authority that she attempted to submit the Authority’s FDS Report in a timely manner. She further stated that she was unable to do so on December 15, 2024, as the HUD c...

2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Medford Housing Authority Fee Accountant has informed the Authority that she attempted to submit the Authority’s FDS Report in a timely manner. She further stated that she was unable to do so on December 15, 2024, as the HUD computer system was down thereby preventing her from timely submitting the report. Planned Implementation Date of Corrective Action: September 30, 2025 Person Responsible for Corrective Action: Jeffrey Driscoll, Executive Director

View Audit 355845

Finding 559909 (2024-002)

Material Weakness 2024

Swanton Local School District

OH

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303

Management is aware and understands the importance of compliance with federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 355837

Finding 559903 (2024-003)

Significant Deficiency 2024

Horizon Education Alliance INC

IN

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

Action Taken: HEA will develop a policy and procedure for documenting time and effort for all employees funded under a federal grant that aligns with uniform guidance requirements and train supervisors on this procedure. HEA will review current grants and staffing to ensure this is put in place for ...

Action Taken: HEA will develop a policy and procedure for documenting time and effort for all employees funded under a federal grant that aligns with uniform guidance requirements and train supervisors on this procedure. HEA will review current grants and staffing to ensure this is put in place for all staff funded under a federal grant currently. Upon award of future federal grants, HEA will ensure staff funded under the grant and their supervisors are prepared to implement time and effort reporting according to the policy and procedures. The grant manager and President/CEO will be in charge of ensuring all staff funded under a federal grant are documenting time and effort according to the policy. Contact Person: Sarah Metzler, HEA President/CEO; Aliah Carolan-Silva, HEA VP of Research; Cindi Dixon, HEA Director of Finance Expected Completion Date: July 2025

View Audit 355826

Finding 559901 (2024-001)

None 2024

Horizon Education Alliance INC

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302

Action Taken: HEA's leadership team, including our Director of Finance, will develop an updated version of our accounting and procedures manual that includes written policies related to all applicable compliance areas under Uniform Guidance. This will be a priority for the leadership team and will b...

Action Taken: HEA's leadership team, including our Director of Finance, will develop an updated version of our accounting and procedures manual that includes written policies related to all applicable compliance areas under Uniform Guidance. This will be a priority for the leadership team and will be developed by May 30, 2025 and reviewed by HEA board members by June 30, 2025. HEA's leadership team will work with staff to ensure all policies and procedures are implemented in our new fiscal year (beginning in July 2025). Contact Person: Sarah Metzler, HEA President/CEO; Aliah Carolan-Silva, HEA VP of Research; Cindi Dixon, HEA Director of Finance Expected Completion Date: July 2025

View Audit 355826

Corrective Action Plans

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