Corrective Action Plans

Finding 512083 (2023-003)

Material Weakness 2023

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. 74CORRECTIVE 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 2023-2024 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 329826

Finding 512055 (2023-002)

Material Weakness 2023

Odebolt Arther Battle Greek Ida Grove Community School District

IA

Internal Control / Segregation of Duties Reporting

OABCIG District will regularly review its control procedures to obtain the maximum internal control possible with the limited number of staff in the central administration department. With three staff members, the district can assure that at least two people will be involved in: cash handling, inves...

OABCIG District will regularly review its control procedures to obtain the maximum internal control possible with the limited number of staff in the central administration department. With three staff members, the district can assure that at least two people will be involved in: cash handling, investments, receipting of revenues, wire transfers, payroll, computer accounting, school lunch program funds, financial reporting, and manual journal entries.

View Audit 329790

Finding 512011 (2023-004)

Significant Deficiency 2023

Town of Enfield, Connecticut

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.318 § 200.326

The Town and Board of Education have implemented a written policy for purchases using federal funds. This policy includes verifying that vendors have not been debarred.

View Audit 329761

Finding 512010 (2023-003)

Significant Deficiency 2023

Town of Enfield, Connecticut

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.318 § 200.326

The Town and the Board of Education have prepared and implemented a written policy for purchases using federal funds.

View Audit 329761

Finding 511975 (2023-004)

Material Weakness 2023

Fredericksburg Area Health and Support Services, Inc.

VA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430

Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net...

Finding: The Organization allowed payroll related costs to be submitted for reimbursement under the grant for time that did not match approved timesheets. This is not in compliance with program allowable cost requirements. The amount of payroll and related costs discovered to be incorrect was a net amount of $1,336, which when projected onto the remaining payroll and related costs that were not tested, amounted to $28,521. Corrective Action Taken or Planned: The Organization will review audit findings and ensure accurate future reimbursements, develop a comprehensive process for verifying time sheets against service delivery, and implement a paper timesheet system in which supervisors must enter time based on timesheets, ensuring 1:1 reimbursement. Name of Contact Person: Jacob Ducey, Grants Manager Phone Number of Contact Person: (540) 907-4555 Projected Completion Date: October 31, 2024

View Audit 329739 Questioned Costs: $1

Finding 511959 (2023-001)

Significant Deficiency 2023

Stt-Stj Div. of Lutheran Housing Assoc. for the Elderly of the V

VI

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430

Audit Ref. #2023-001 Federal Awards: Special Test & Provisions – Use of Project Funds-Payroll Disbursements Name of Contact Person: Dasil Thomas-Williams, Director of Financial Affairs Corrective Action: New Employees responsible for sorting and filing timesheets will be monitored more closely. Pro...

Audit Ref. #2023-001 Federal Awards: Special Test & Provisions – Use of Project Funds-Payroll Disbursements Name of Contact Person: Dasil Thomas-Williams, Director of Financial Affairs Corrective Action: New Employees responsible for sorting and filing timesheets will be monitored more closely. Proposed Completion Date: September 30, 2024 Contact Person: Dasil Thomas-Williams, Director of Financial Affairs Telephone Number: (340) 772-4099 ext. 45

View Audit 329678 Questioned Costs: $1

Finding 509791 (2023-006)

Material Weakness 2023

Lead the Way Learning Academy

OH

Internal Control / Segregation of Duties

2023-006 – Major Program Disbursements Were Not Processed in Accordance with the Control Procedures Designed by the Organization.

View Audit 329526

Finding 509791 (2023-006)

Material Weakness 2023

Lead the Way Learning Academy

OH

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions:

View Audit 329526

Finding 509791 (2023-006)

Material Weakness 2023

Lead the Way Learning Academy

OH

Internal Control / Segregation of Duties

We agree that not all transactions complied with our internal control procedures. We expect this to no longer be an issue due to change in Lead The Way Learning Academy’s management team.

View Audit 329526

Finding 509789 (2023-002)

Significant Deficiency 2023

Concepts of Independence, Inc.

NY

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding No. 2023-002- Corrective Action Plan 1. Name of the contact person responsible for corrective action: Anthony G Caputo 2. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above ...

Finding No. 2023-002- Corrective Action Plan 1. Name of the contact person responsible for corrective action: Anthony G Caputo 2. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Management will also maintain evidence of the review process. 3. Anticipated completion date: The new processes and revenue reconciliation will be implemented immediately for any future PRF submissions. 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons: We agree with finding No. 2023-002

View Audit 329519

Finding 509788 (2023-005)

Material Weakness 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

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

Recommendation: The Organization should ensure that terms and conditions of grant awards are reviewed to identify unallowable activities. The Organization should also implement procedures to ensure that costs being charged to the grant program are reviewed and approved. Views of Responsible Official...

Recommendation: The Organization should ensure that terms and conditions of grant awards are reviewed to identify unallowable activities. The Organization should also implement procedures to ensure that costs being charged to the grant program are reviewed and approved. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will work closely with the CFAO and FM to immediately implement a process to ensure that terms and conditions of state and/or federal grant awards are reviewed by the CFAO and FM to identify unallowable activities. Identification of unallowable activities will be conveyed to all relevant parties. BGCCG management will also work closely with the CFAO and FM to implement procedures for pre-reviewing and pre-approval of all recommended purchases/costs to be charged to state and/or federal grant programs. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509787 (2023-004)

Material Weakness 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Recommendation: The Organization should establish procedures to ensure that timesheets for all employees charging time to Federal grant programs are reviewed and approved and to ensure that all non-payroll expenditures charged to Federal grant programs are reviewed and approved. Views of Responsibl...

Recommendation: The Organization should establish procedures to ensure that timesheets for all employees charging time to Federal grant programs are reviewed and approved and to ensure that all non-payroll expenditures charged to Federal grant programs are reviewed and approved. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will work closely with the CFAO and FM to immediately implement a process to ensure that timesheets for all employees charging time to any Federal grant programs are reviewed and approved by the employee’s immediate supervisor, FM and CFAO, and/or CEO. BGCCG management will also work closely with the CFAO and FM to immediately implement a process to ensure that all non-payroll expenditures charged to Federal grant programs are reviewed and pre-approved by the FM and CFAO, and/or CEO. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509786 (2023-003)

Material Weakness 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Recommendation: The Organization should establish procedures to ensure that timesheets for all employees charging time to Federal grant programs are reviewed and approved. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of R...

Recommendation: The Organization should establish procedures to ensure that timesheets for all employees charging time to Federal grant programs are reviewed and approved. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will work closely with the CFAO and FM to immediately implement a process to ensure that timesheets for all employees charging time to any Federal grant programs are reviewed and approved by the employee’s immediate supervisor, FM and CFAO. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509785 (2023-002)

Significant Deficiency 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Officials: Management of BGCCG ack...

Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will work closely with the CFAO and FM to immediately implement a process to close out its 2024 fiscal year-end books in a timely manner. BGCCG will seek to close out its 2024 fiscal year-end books on or before March 30, 2025, and will seek to begin the 2024 auditing process on or before June1, 2025, well in advance of the filing deadline for the data collection form and reporting package. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509784 (2023-001)

Material Weakness 2023

Boys & Girls Clubs of Central Georgia, Inc.

GA

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: Marshall Jones recommends that the Organization receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level...

Recommendation: Marshall Jones recommends that the Organization receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level reviews of monthly and annual financial information are performed on a timely basis. Views of Responsible Officials: Management of BGCCG acknowledges the finding and concurs with the recommendation. Response of Responsible Officials: To continuously improve BGCCG’s Accounting and Financial Reporting, workflow, and internal controls, BGCCG has begun the process to transition the back-office accounting providers from part-time status to full-time status to sufficiently accommodate the needs of the Organization. BGCCG will employ a full-time Chief Finance & Administrative Officer (CFAO), preferably with CPA/CGMA certification, and strong analytical and financial modeling and forecasting skills as well as deep knowledge of GAAP for nonprofits. This pivotal role will provide strategic direction to ensure the financial health of the Organization while driving innovative financial solutions. The CFAO will oversee all financial and accounting operations of the Organization, including the creation and execution of sound financial policies, procedures and internal controls, budgeting, accounting, cash and debt management, audits, investments, tax compliance, and weekly Accounting and Finance reporting to the CEO and Board Finance Chair. The CFAO will report directly to the CEO. This position will be employed on or before December 31, 2024. BGCCG will also employ a full-time Finance Manager (FM) with commensurate experience that demonstrates exemplary strategic and financial acumen. The FM will be responsible for intermediate-level finance and accounting functions such as general ledger/account maintenance, timely account reconciliation, accounts payable, accounts receivables, data processing, payroll processing, and reporting to the CFAO. The FM will report directly to the CFAO. This position will be employed on or before December 31, 2024. Upon the hiring and on-boarding of the CFAO and FM, BGCCG will immediately begin the process of updating its Financial Management & Accounting Control Policies & Procedures to further strengthen BGCCG’s internal controls. Corrective Action Plan: Upon the hiring and on-boarding of the new full-time CFAO and FM, management of BGCCG will ensure the back-office finance and accounting providers seek and attend professional development trainings as often as possible, in addition to receiving additional assistance from the Board Finance Chair and Treasurer, and CEO to continue improving the financial reporting processes as recommended. Management of the Organization will begin to work closely with the CFAO and FM to conduct weekly, monthly, and semi-annual financial reviews to ensure operational compliance, accuracy, and timely reporting of financial matters. Acknowledged, Phillip Bryant President & CEO

View Audit 329517

Finding 509780 (2023-002)

Material Weakness 2023

Mount Olive Baptist Church

LA

Reporting Internal Control / Segregation of Duties

Management Comments: Management agrees with the finding and will implement the recommendation of reviewing the process of providing information to the independent auditor ensure timely filings in the future.

View Audit 329508

Finding 509772 (2023-005)

Significant Deficiency 2023

People Trust

AR

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: Management should update its policies and procedures to waive any organizational fees for the borrower or beneficiary and instead recover those costs through directly charging the underly expenses as part of the federal awa...

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: Management should update its policies and procedures to waive any organizational fees for the borrower or beneficiary and instead recover those costs through directly charging the underly expenses as part of the federal award’s “operational support activities” budget line. In addition, management should consult the appropriate federal agency on any further corrective action related to the fees already paid and allocated as “program activities”. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will update it’s policies and procedures to waive fees for the borrower as part of the federal award. Mangement will consult with the CDFI Fund for any further corrective action related to the fees. Name(s) of the contact person(s) responsible for corrective action: Arlo Washington and Erica Baldwin Planned completion date for corrective action plan: Janurary 1, 2025

View Audit 329488 Questioned Costs: $1

Finding 509771 (2023-004)

Material Weakness 2023

People Trust

AR

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.430

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: We recommend management develop procedures requiring employees to track their time and effort by grant. Another individual should periodically review and approve these time and effort records before the funding request is s...

CDFI ERP Program (COVID-19) – Assistance Listing No. 21.033 Recommendation: We recommend management develop procedures requiring employees to track their time and effort by grant. Another individual should periodically review and approve these time and effort records before the funding request is sent to the federal agency or charged to the federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Each employee will track their time spent on the grant through Paychex. Timesheets will be approved by Arlo Washington, President, each payroll period. Name(s) of the contact person(s) responsible for corrective action: Arlo Washington Planned completion date for corrective action plan: January 1, 2025

View Audit 329488

Finding 509770 (2023-001)

Material Weakness 2023

Bishop's Commons, Inc.

NY

Reporting Internal Control / Segregation of Duties

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy ...

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy has been communicated to the appropriate individuals as a means of reiterating the importance of complete and accurate reconciliations.

View Audit 329466

Finding 509768 (2023-001)

Material Weakness 2023

St. Luke Residential Health Care Facility, Inc.

NY

Reporting Internal Control / Segregation of Duties

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy ...

Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations are done in the recommended time frames after the standard entries are done. This revised policy has been communicated to the appropriate individuals as a means of reiterating the importance of complete and accurate reconciliations.

View Audit 329465

Finding 509760 (2023-004)

Significant Deficiency 2023

Butler Health System and Subsidiaries

PA

Reporting Internal Control / Segregation of Duties

Management has reviewed and modernized the policies and procedures over federal grant reports.

View Audit 329422

Finding 509732 (2023-001)

Material Weakness 2023

Ensemble Learning

CA

Internal Control / Segregation of Duties

In March 2023, the Organization contracted a third-party accounting firm that implemented new accounting and financial reporting procedures. While this could not cover prior lost information, their updated processes and support ensured the books of record were correctly stated and supported to have...

In March 2023, the Organization contracted a third-party accounting firm that implemented new accounting and financial reporting procedures. While this could not cover prior lost information, their updated processes and support ensured the books of record were correctly stated and supported to have accurate July 31, 2024, financial statements and related notes. Specific additional actions taken include the following internal controls: 1. All reconciliations are now reviewed by multiple individuals, including the third-party accounting firm and management, before they are finalized. 2. In July 2024, the Organization retained the services of a third-party fractional CFO, who is providing an additional level of review to ensure completeness and accuracy. 3. The Organization has increased the use of shared, company-controlled electronic data storage to ensure the retention of all source documentation.

View Audit 329403

Finding 509636 (2023-001)

Significant Deficiency 2023

Greater Auburn Gresham Development Corporation

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

End of 1st quarter: Close out the prior year financials by developing checklist and a streamlined process. Within the 2nd quarter: Establish a timeline with the audit firm to provide audit request listing and fieldwork start date. Work with all staff involved to submit all documents to the auditors ...

End of 1st quarter: Close out the prior year financials by developing checklist and a streamlined process. Within the 2nd quarter: Establish a timeline with the audit firm to provide audit request listing and fieldwork start date. Work with all staff involved to submit all documents to the auditors by the due dates within the timeline. Within the 3rd quater: Engage with the audit firm to ensure timely audit report completion. Ongoing: Monitor monthly closing to ensure deadlines are met to ensure timely start of the audit fieldwork.

View Audit 329234

Finding 509625 (2023-003)

Significant Deficiency 2023

Alvis, Inc.

OH

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restateme...

Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restatement) and 2023- 003 (Prior Period Restatement). Actions Taken and Planned 1. Staffing Assessment Our organization has undergone changes within our grant leadership team. A new Grant Director was appointed in May 2023, who was not involved in the 2022 federal grant concerns . We have full confidence in our grant team's ability to report transactions in a timely and accurate manner. 2. Documentation of Processes The grants team is currently reviewing its processes and internal controls to ensure they are up to date. Moreover, we are implementing new grant reporting measures that will provide a comprehensive overview of all grants and their respective dates of receipt, thereby enhancing our understanding of the overall grant environment. 3. Alvis Staff Responsible: Angela Thompson, Grants Director and Jacqueline Neal, VP of Finance.

View Audit 329220

Finding 509624 (2023-002)

Material Weakness 2023

Alvis, Inc.

OH

Reporting Internal Control / Segregation of Duties

Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restateme...

Acknowledgment of Additional Findings We recognize the critical importance of accurately reporting transactions within the appropriate accounting periods and acknowledge the internal control weaknesses that contributed to Findings 2023-002 (Federal Audit Clearinghouse Filing - Prior Period Restatement) and 2023- 003 (Prior Period Restatement). Actions Taken and Planned 1. Staffing Assessment Our organization has undergone changes within our grant leadership team. A new Grant Director was appointed in May 2023, who was not involved in the 2022 federal grant concerns . We have full confidence in our grant team's ability to report transactions in a timely and accurate manner. 2. Documentation of Processes The grants team is currently reviewing its processes and internal controls to ensure they are up to date. Moreover, we are implementing new grant reporting measures that will provide a comprehensive overview of all grants and their respective dates of receipt, thereby enhancing our understanding of the overall grant environment. 3. Alvis Staff Responsible: Angela Thompson, Grants Director and Jacqueline Neal, VP of Finance.

View Audit 329220

Corrective Action Plans

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