Corrective Action Plans

Finding 576419 (2023-056)

Material Weakness 2023

State of Nevada

NV

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2023-056 Program Information Program Name: Children’s Health Insurance Program (CHIP), Medicaid Cluster: State Medicaid Fraud Control Units, State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare, Medical Assistance Program (Medicaid; Title XIX) CFDA Num...

Finding 2023-056 Program Information Program Name: Children’s Health Insurance Program (CHIP), Medicaid Cluster: State Medicaid Fraud Control Units, State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare, Medical Assistance Program (Medicaid; Title XIX) CFDA Number: 93.767/93.775/93.777/93.778 Summary of Finding Eligibility Material Weakness in Internal Control over Compliance Agency Response Agency agrees with the finding. Corrective Action Plan DSS has clarified its internal control framework to reflect that eligibility accuracy is verified through the Division’s Quality Control (QC) unit rather than a secondary supervisor review. The QC unit conducts ongoing post-eligibility case reviews to validate determinations, identify errors, and recommend corrective measures. To support this process, DSS has reinforced procedures requiring all applications and redeterminations to be properly filed, time-stamped, and maintained in DIS to ensure accessibility for QC review. These measures, combined with QC oversight, provide assurance that eligibility determinations are accurate, documented, and compliant with program requirements. Contact Person(s) Responsible Karen Stoycoff, Social Services Program Specialist Phone: 775-684-7436 Email: kstoycoff@dss.nv.gov Anticipated Completion Date September 30th, 2025.

View Audit 366218

Finding 576397 (2023-037)

Material Weakness 2023

State of Nevada

NV

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding #2023-037 – Education Stabilization Fund, CFDA 84.425 Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE implement internal controls to identify required informati...

Finding #2023-037 – Education Stabilization Fund, CFDA 84.425 Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE implement internal controls to identify required information to be reported, ensure accuracy, and maintain adequate document retention to support compliance. NDE Response Due to rapid turnover, changes in assigned personnel, and inconsistent file architecture, NDE has struggled to ensure that source documentation is labeled and retained appropriately. Corrective Action NDE shall document standards for data and reporting, to include required standards for policies and procedures and business rules, to support the development of new and/or temporary reporting requirements in alignment with all relevant internal controls. NDE shall implement internal control monitoring specific to compliance with the data and reporting standards. The Office of Division Compliance will collaborate with the Office of Assessments, Data, and Accountability Management, as well as the Office of District Support to develop these standards. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; May 1, 2026. Please reach out to Amelia Thibault at sidcompliance@doe.nv.gov with any questions.

View Audit 366218

Finding 576396 (2023-036)

Material Weakness 2023

State of Nevada

NV

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

Finding #2023-036 – Education Stabilization Fund, CFDA 84.425 Level of Effort, Maintenance of Effort – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE implement internal controls s...

Finding #2023-036 – Education Stabilization Fund, CFDA 84.425 Level of Effort, Maintenance of Effort – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE implement internal controls so that maintenance of effort is tracked, complied with, and supporting documentation is maintained. NDE Response NDE maintains that the Governor’s Finance Office was responsible for the maintenance of effort for higher education. In alignment with efforts under findings 2022-037 and 2023-034 regarding maintenance of effort, the Department has worked to develop policies and procedures, business rules, and consistent data and reporting practices across reports. Corrective Action NDE shall document standards for data and reporting, to include required standards for policies and procedures and business rules, to support the development of new and/or temporary reporting requirements in alignment with all relevant internal controls. NDE shall implement internal control monitoring specific to compliance with the data and reporting standards. The Office of Division Compliance will collaborate with the Office of Assessments, Data, and Accountability Management, as well as the Office of District Support to develop these standards. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; May 1, 2026. Please reach out to Amelia Thibault at sidcompliance@doe.nv.gov with any questions.

View Audit 366218

Finding 576388 (2023-028)

Material Weakness 2023

State of Nevada

NV

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Audit Finding: 2023-028 Emergency Rental Assistance Program: 21.023 Special Tests and Provisions – ERA Funds Reallocation Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Supporting documentation for the application to receive reallocated funds was not mainta...

Audit Finding: 2023-028 Emergency Rental Assistance Program: 21.023 Special Tests and Provisions – ERA Funds Reallocation Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Supporting documentation for the application to receive reallocated funds was not maintained and there was not adequate segregation of duties in the preparation and review of the application. Recommendation: Enhance internal controls to ensure supporting documentation is maintained. Agency Response: The Nevada Housing Division (“Division”) does not agree with the finding. While the Division acknowledges the requirements outlined for audit in the Special Test, these do not align with the actual reallocation application which simply stated that the applicant must confirm a demonstrated need and submit monthly projections. The Division did provide these projections with its reallocation application along with households in the queue for emergency rental assistance and past monthly expenditures and households served in order to inform the projections. Corrective Action: In FY25, the Housing Division moved ERAP to the Grants Team for management, including the documentation of amounts being reported to the awarding agency. Additionally, the Division established an internal audit and compliance committee to enhance oversight of existing policies for assessing risk, monitoring, and sharing best practices across its business in January of 2024. The internal audit and compliance committee is responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Finally, the Division received legislative approval for an Auditor 3 position that will commence in October 2025 to support fiscal and overall grant compliance. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 366218

Finding 576386 (2023-026)

Material Weakness 2023

State of Nevada

NV

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

Audit Finding: 2023-026 Emergency Rental Assistance Program: 21.023 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Key information was not reported, supporting documentation for amounts that were reported was not maintained, and there was not prop...

Audit Finding: 2023-026 Emergency Rental Assistance Program: 21.023 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Key information was not reported, supporting documentation for amounts that were reported was not maintained, and there was not proper segregation of duties relative to reporting. Recommendation: Implement internal controls to ensure reports are reviewed for accuracy prior to submission. Agency Response: The Nevada Housing Division (“Division”) agrees with the finding. The Division also acknowledges this is a prior year finding. The timing of the FY22 and FY23 state audits did not allow for any corrective actions to be reflected. Additionally, the Division would like to note, and be given consideration for, the substantive fact of the context of the time period in a pandemic, a once in a lifetime crisis that was impacting daily work and personal lives of all Nevadans, including Division staff. Finally, and importantly, the U.S. Treasury portal was a challenge to work with and guidance was often confusing and contradictory. Corrective Action: In FY25, the Division moved ERAP to the Grants Team for management of the subrecipients and reporting. Additionally, the Division established an internal audit and compliance committee to enhance oversight of existing policies for assessing risk, monitoring, and sharing best practices across its business in January of 2024. The internal audit and compliance committee is responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Finally, the Division received legislative approval for an Auditor 3 position that will commence in October 2025 to support fiscal and overall grant compliance. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 366218

Finding 576382 (2023-024)

Significant Deficiency 2023

State of Nevada

NV

Special Tests & Provisions Reporting Significant Deficiency

Finding 2023-024 The minimum standards of BAM case completion were not met. The following is a summary of BAM case completion percentages that were not met: • 90- Day Completion Requirements Paid claims require 95% completion, actual was 85.19%. Denied separation claims require 85% completion, actua...

Finding 2023-024 The minimum standards of BAM case completion were not met. The following is a summary of BAM case completion percentages that were not met: • 90- Day Completion Requirements Paid claims require 95% completion, actual was 85.19%. Denied separation claims require 85% completion, actual was 84.21 %. • 120-Day Completion Requirements Paid claims require 98% completion, actual was 93.46%. Denied separation claims require 98%, actual was 92.76%. Denied non-separation claims require 98%, actual was 93.63%. Recommendation We recommend DETR enhance the internal controls to ensure BAM timeliness requirements are met. Nevada DETR's Response The Employment Security Division's Unemployment Insurance Support Services (UISS) recognizes the importance of BAM timeliness to ensure accuracy of UI benefit payments and compliance with Federal standards. Background: Timeliness issues during the review period were primarily due to workload fluctuations and staffing challenges that affected case completion rates. DETR narrowly missed the timeliness thresholds; however, no systemic issues or deficiencies in investigative procedures were identified. As noted in the U.S. Department of Labor's Annual BAM Administrative Determination Letter for Calendar Year 2023 (April 29, 2024), Nevada's BAM program was found to be in overall compliance, and no response /corrective action was required at the federal level (Attachment A). No new corrective actions were required beyond the continuation of normal BAM operations. Staff performance and workload management returned to standard levels, and DETR achieved full compliance with BAM timeliness requirements in the subsequent review period (202327-202426). DETR will continue to monitor BAM case processing to ensure that timeliness standards are consistently met. Estimated Date of Competion: COMPLETED Contact Person: Patricial Allander, ESD Deputy Administrator, DETR, ESD (775)684-3906, p-allander@detr.nv.gov

View Audit 366218

Finding 576308 (2023-003)

Material Weakness 2023

Isaac Elementary School District No. 5

AZ

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

Finding Number: 2023‐003 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: Since April 2025, Federal & ...

Finding Number: 2023‐003 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: Since April 2025, Federal & State grant expenditures are verified to conform to the grant applications. Budget revisions are requested and approved before expenditures are made. After reconciling expenditures to the grant detail, timely reimbursement requests are made. Journal entries are expected to contain adequate detail and justification and Grant personnel now report to the Business Manager and Chief Financial Officer where they receive ongoing support, training and supervision. The District intends to be in compliance with 2 CFR Part 200.303 during the 2026 fiscal year.

View Audit 366183

Finding 576307 (2023-002)

Material Weakness 2023

Isaac Elementary School District No. 5

AZ

Allowable Costs / Cost Principles Material Weakness Reporting

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: The District will monitor and track federal grant...

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: The District will monitor and track federal grants expenditures and revenues in a fiscally responsible manner to reduce the number of inaccurate information.

View Audit 366183

Finding 576301 (2023-001)

Material Weakness 2023

Isaac Elementary School District No. 5

AZ

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.303

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education...

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education Stabilization Fund 84.425D Education Stabilization Fund 84.425U Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: The District will provide trainings on a regular basis for personnel responsible for grants management. The District will adhere to internal controls to ensure expenditures align to grant budgets.

View Audit 366183 Questioned Costs: $1

Finding 576299 (2023-013)

Material Weakness 2023

Dakota County

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend that the County review its policies and controls to ensur...

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend that the County review its policies and controls to ensure there is a formally documented control to ensure all reports are reviewed and the documentation of the review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will maintain a copy of the quarterly and annual cost reports that includes a written sign-off showing that the reports have been reviewed prior to the quarterly/annual deadline. Name of the contact person responsible for corrective action: Michelle Jensen, Social Services Program Operations Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576297 (2023-011)

Material Weakness 2023

Dakota County

MN

Eligibility Material Weakness Reporting § 200.303

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend the County implement process and procedures to provide re...

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 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 manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to train staff to ensure they are aware that review of casefiles needs to be documented by a signature for all applications, all information in casefiles needs to be accurately input into MAXIS for income and assets, and all applications should be processed in a timely and accurate manner. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576296 (2023-009)

Material Weakness 2023

Dakota County

MN

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

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend that the County review its procedures and control to ensu...

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend that the County review its procedures and control to ensure all RMS listings sent to the State properly exclude those necessary individuals no longer working in the programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure that the reports are reviewed prior to submission going forward. Name of the contact person responsible for corrective action: Nataliya Schull, Social Services Program Analyst Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576290 (2023-006)

Material Weakness 2023

Dakota County

MN

Eligibility Material Weakness Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Health and Human Services Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Passed Through Minnesota Department of Human Services Pass Through Number: H55214077 Award Period: 2023 Recommendation: We recommend the County implement process and procedures ...

U.S. Department of Health and Human Services Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Passed Through Minnesota Department of Human Services Pass Through Number: H55214077 Award Period: 2023 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 manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to train staff to ensure they are aware that review of casefiles needs to be documented by a signature for all applications, all information in casefiles needs to be accurately input into MAXIS for income and assets, and all applications should be processed in a timely and accurate manner. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576280 (2023-015)

Significant Deficiency 2023

Dakota County

MN

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

U.S. Department of Transportation Highway Planning and Construction Assistance Listing Number: 20.205 Passed Through Minnesota Department of Transportation Pass Through Number: 1918265, 1920180, 1921048, 1921136, 1922210, 1920091, 1920071, 1920134, FLAP043 Award Period: 2023 Recommendation: We re...

U.S. Department of Transportation Highway Planning and Construction Assistance Listing Number: 20.205 Passed Through Minnesota Department of Transportation Pass Through Number: 1918265, 1920180, 1921048, 1921136, 1922210, 1920091, 1920071, 1920134, FLAP043 Award Period: 2023 Recommendation: We recommend the County implement internal controls to verify they are compliant with prevailing wage requirements when a consultant is used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will implement internal control procedures to review certification of payrolls, even when performed by external consultant. Name of the contact person responsible for corrective action: Todd Howard, Assistant County Engineer Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576279 (2023-014)

Significant Deficiency 2023

Dakota County

MN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.420 § 200.476

U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families & Medical Assistance Program Assistance Listing Number: 10.561, 93.558, & 93.778 Passed Through Minnesota Department of Human Serv...

U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families & Medical Assistance Program Assistance Listing Number: 10.561, 93.558, & 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55230010, H55214077, & H55215048 Award Period: 2023 Recommendation: We recommend that the County retain documentation of review and approval of all expenditures included in the County’s Cost Allocation Plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure the cost allocation plan is reconciled to the supporting documents and expenditures prior to the final review and signing of the cost allocation plan. Name of the contact person responsible for corrective action: Will Wallo, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576278 (2023-012)

Material Weakness 2023

Dakota County

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.303 § 200.420 § 200.476

U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families & Medical Assistance Program Assistance Listing Number: 10.561, 93.558, & 93.778 Passed Through Minnesota Department of Human Serv...

U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families & Medical Assistance Program Assistance Listing Number: 10.561, 93.558, & 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55230010, H55214077, & H55215048 Award Period: 2023 Recommendation: We recommend that the County retain documentation of review and approval of all expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure documentation for all disbursements and the related review and approvals are retained going forward. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576276 (2023-007)

Material Weakness 2023

Dakota County

MN

Eligibility Material Weakness Reporting § 200.303

U.S. Department of Agriculture Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Passed Through Minnesota Department of Human Services Pass Through Number: H55210010 Award Period: 2023 Recommendation: We recommend the County implement process and procedures to pr...

U.S. Department of Agriculture Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Passed Through Minnesota Department of Human Services Pass Through Number: H55210010 Award Period: 2023 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 manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to train staff to ensure they are aware that review of casefiles needs to be documented by a signature for all applications, all information in casefiles needs to be accurately input into MAXIS for income and assets, and all applications should be processed in a timely and accurate manner. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576230 (2023-001)

Significant Deficiency 2023

Taller Educativo De Caguas, Inc.

PR

Reporting Internal Control / Segregation of Duties

To avoid future delays, the program will implement an internal procedure to ensure that the auditor hiring process is initiated well in advance of the fiscal year's end. This will allow us to meet the established deadlines for submitting audits to the Federal Audit Clearinghouse. During the audit p...

To avoid future delays, the program will implement an internal procedure to ensure that the auditor hiring process is initiated well in advance of the fiscal year's end. This will allow us to meet the established deadlines for submitting audits to the Federal Audit Clearinghouse. During the audit period, the program encountered challenges in securing an auditor within the required timeframe. In mid-2022, the hiring process for the FY 2021 audit was initiated, but most contacted firms were unavailable or exceeded the allocated budget. The final audit report for FY2021 was received in October 2023, at which point the program proceeded with hiring the same audit firm for FY's 2022 and 2023, as their proposal was within budget and timelines. Documentation of efforts made after October 2023 is included, along with the estimated completion date for the fy 2022 audit. These actions reflect our commitment to timely compliance and improved internal procedures to prevent future delays.

View Audit 366149

Finding 576097 (2023-001)

Material Weakness 2023

Ministerio Buen Samaritano, Marc Marcos A. Rivera Córdova, INC

PR

Subrecipient Monitoring Material Weakness Reporting § 200.510

The closing process will be improved to perform detailed reviews of the closing process and to obtain reliable and complete general ledger.

View Audit 366005

Finding 576024 (2023-002)

None 2023

City of Hartwell, Georgia

GA

Subrecipient Monitoring Cash Management Material Weakness § 200.502 § 200.510

Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expe...

Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: The City of Hartwell recognizes its responsibility to prepare and present an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with Uniform Guidance. To address this finding, the City will implement formal written procedures for the preparation and review of the SEFA.

View Audit 365912

Finding 576023 (2023-001)

Material Weakness 2023

City of Hartwell, Georgia

GA

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305

Clean Water State Revolving Fund – ALN: 66.458 Finding: Material Weakness in Cash Management Controls Recommendation: We recommend that the City develop and implement formal, documented procedures and internal controls to ensure that federal funds are drawn only when needed and disbursed in a ti...

Clean Water State Revolving Fund – ALN: 66.458 Finding: Material Weakness in Cash Management Controls Recommendation: We recommend that the City develop and implement formal, documented procedures and internal controls to ensure that federal funds are drawn only when needed and disbursed in a timely manner in accordance with federal cash management requirements. This should include documented monitoring of the timing of drawdowns and corresponding disbursements. Action Taken: The City of Hartwell acknowledges the importance of establishing formal internal controls over federal cash management activities. In response to this finding, the City will develop and implement written policies and procedures specifically addressing the timing of federal drawdowns and subsequent disbursements. These actions are expected to mitigate the risk of future noncompliance and address the material weakness identified. SIGNIFICANT DEFICIENCY None Reported

View Audit 365912

Finding 575948 (2023-001)

Material Weakness 2023

Pittsfield School District

NH

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

The District received the findings. We have implemented the requirement for all staff working under federal programs to complete Time & Effort and/or Semi-Annual Certification Documents.

View Audit 365860 Questioned Costs: $1

Finding 575888 (2023-001)

None 2023

Partnership Homes, Inc.

NC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN August 5, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the ...

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN August 5, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2023 The finding from the December 31, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Federal Award Programs Audits Finding No. 2023-001: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with Finding 2023-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2022 was submitted to the FAC on August 27, 2024. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.

View Audit 365850

Finding 575815 (2023-001)

Significant Deficiency 2023

Yeshiva Darkei Emunah

NY

Internal Control / Segregation of Duties Reporting School Nutrition Programs

Yeshiva Darkei EmunahYeshiva Darkei Emunah respectfully submits the following corrective action plan for the year ended December 31, 2023. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: January 01, 2023 - December 31, 2023 The finding from the Dece...

Yeshiva Darkei EmunahYeshiva Darkei Emunah respectfully submits the following corrective action plan for the year ended December 31, 2023. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: January 01, 2023 - December 31, 2023 The finding from the December 31, 2023 schedule of prior audit findings is discussed below. Finding 2023-001: Federal Awards Program Audit U.S. Department of Agriculture Child Nutrition Cluster Programs Deficiency: See Finding 2023-001 Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 09/30/2026 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end December 31, 2025. Mr. Joel Stein, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-356-2761. Contact Person Responsible for Corrective Action: Joel Stein, Executive Director

View Audit 365799

Finding 575808 (2023-005)

Significant Deficiency 2023

Fasd United Inc.

DC

Questioned Costs Subrecipient Monitoring Cash Management

The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The ...

The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The Organization accepts and understands that detailed reimbursement policies and procedures should be fully developed and implemented, and actual expenditures should be billed. The Organization believes that the actual cost of supplies allocated to the project exceeded the questioned cost. The Organization will adhere to reimbursement request policies and procedures that will be documented in a written accounting manual. The Organization agrees that the reimbursement request procedures should be performed by employees with properly segregated roles and responsibilities. While the Organization did not have enough staff to segregate all accounting responsibilities, it is continually working to define and monitor segregation policies and procedures and train employees on their duties and responsibilities to ensure that reimbursement requests and all accounting functions are properly separated

View Audit 365796 Questioned Costs: $1

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