Corrective Action Plans

Finding 570204 (2023-012)

Significant Deficiency 2023

KY

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Verification Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommendation: ...

Verification Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented procedures regarding document retention to ensure that student statements are properly processed and retained. The University now also uploads all files to a central share drive for record keeping purposes. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: July 1, 2024

View Audit 361386

Finding 570033 (2023-005)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency § 200.326

Corrective Action Plan: All personnel involved in the administration of programs that expend federal funds, including contractors and subcontractors, will receive adequate training on the requirements of the Davis-Bacon Act and the payroll certification process. Responsible Party: Eng. Maria Ayala R...

Corrective Action Plan: All personnel involved in the administration of programs that expend federal funds, including contractors and subcontractors, will receive adequate training on the requirements of the Davis-Bacon Act and the payroll certification process. Responsible Party: Eng. Maria Ayala Rivera, Director of Construction Office Planned Implementation Date: Currently in progress. Expected to be completed on or before June 30, 2025.

View Audit 361316

Finding 570032 (2023-004)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be deliv...

The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be delivered on a quarterly basis to the Executive Staff for the approval process. For the fiscal year 2024, the manual process of reconciling toll credits balance of the new projects with a starting date of January 2024 and later will be changed to an automated process with the PMIS Program, as agreed in Section II of the Memorandum of Understanding (MOU) signed in February 2016 between FHWA and the Authority. In addition, current toll credits tracking, reconciliation, and approval processes are reviewed by FHWA PR Division for compliance. Responsible: Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: In process. Expected to be completed on or before June 30, 2025.

View Audit 361316

Finding 570031 (2023-003)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Internal Control / Segregation of Duties Reporting Significant Deficiency

Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program....

Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program. Responsible: Mr. Ramon L. Rivera Rivera, Analyst Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: Completed on June 30, 2023.

View Audit 361316

Finding 569965 (2023-002)

Material Weakness 2023

International Institute of Wisconsin, Inc.

WI

Questioned Costs Matching / Level of Effort / Earmarking

AUDIT FINDINGS Currently, IIW is concluding an outside objective review of grants/contracts, since August 2022, to confirm the audit findings for 2022 and combined with the 2023 regular audit IIW should be able to determine the exact amounts, any payback through adjustments made by the state for sub...

AUDIT FINDINGS Currently, IIW is concluding an outside objective review of grants/contracts, since August 2022, to confirm the audit findings for 2022 and combined with the 2023 regular audit IIW should be able to determine the exact amounts, any payback through adjustments made by the state for subsequent payments after errors were made, and the nature of the over allocation of FTE’s. The reason for the need to combine the 2022 with 2023 audits is that the state and federal fiscal year beginning and ending overlap IIW’s fiscal year period. IIW does not dispute findings from the 2022 & 2023 audits. Corrective Actions: • Participating in close financial monitoring with granting agencies • IIW Audit Manual created and ratified by IIW Board • Improved Segregation of Financial Roles • Implemented new financial system to facilitate improvements in GAAP • Implemented new chart of accounts to facilitate improved reporting, reconciliation, and billing • Improved reconciliation for both bank and programs • Improved financial controls for banking and investment management • Began reimbursement of identified funds that are required to be paid back to granting agencies Sincerely yours, Paul F. Trebian, Ed.D., MBA/TM, MA, BS President & CEO International Institute of Wisconsin ptrebian@iiwisconsin.org 414-403-9735 Cell CST

View Audit 361224 Questioned Costs: $1

Finding 569962 (2023-001)

Material Weakness 2023

International Institute of Wisconsin, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Reporting

AUDIT FINDINGS Currently, IIW is concluding an outside objective review of grants/contracts, since August 2022, to confirm the audit findings for 2022 and combined with the 2023 regular audit IIW should be able to determine the exact amounts, any payback through adjustments made by the state for sub...

AUDIT FINDINGS Currently, IIW is concluding an outside objective review of grants/contracts, since August 2022, to confirm the audit findings for 2022 and combined with the 2023 regular audit IIW should be able to determine the exact amounts, any payback through adjustments made by the state for subsequent payments after errors were made, and the nature of the over allocation of FTE’s. The reason for the need to combine the 2022 with 2023 audits is that the state and federal fiscal year beginning and ending overlap IIW’s fiscal year period. IIW does not dispute findings from the 2022 & 2023 audits. Corrective Actions: • Participating in close financial monitoring with granting agencies • IIW Audit Manual created and ratified by IIW Board • Improved Segregation of Financial Roles • Implemented new financial system to facilitate improvements in GAAP • Implemented new chart of accounts to facilitate improved reporting, reconciliation, and billing • Improved reconciliation for both bank and programs • Improved financial controls for banking and investment management • Began reimbursement of identified funds that are required to be paid back to granting agencies Sincerely yours, Paul F. Trebian, Ed.D., MBA/TM, MA, BS President & CEO International Institute of Wisconsin ptrebian@iiwisconsin.org 414-403-9735 Cell CST

View Audit 361224 Questioned Costs: $1

Finding 569924 (2023-001)

Significant Deficiency 2023

Chicago Family Health Center, Inc.

IL

Reporting Matching / Level of Effort / Earmarking

The accuracy of the Schedule of Expenditures of Federal Awards prepared by management of Chicago Family Health Center, Inc (CFHC) is very important. Management and accounting staff failed to implement effective internal controls that would allow accurate identification and period matching of all Fed...

The accuracy of the Schedule of Expenditures of Federal Awards prepared by management of Chicago Family Health Center, Inc (CFHC) is very important. Management and accounting staff failed to implement effective internal controls that would allow accurate identification and period matching of all Federal awards received and expended for FY 2023. This is still a cascading result of unattended bookkeeping during periods of turnover and vacancies of positions in the finance team that extended from FY 2022 to the beginning of FY 2024—with each prior period inaccuracy affecting the next. Management therefore is in agreement with ORBA’s findings, and an action plan has already begun to address the weaknesses and deficiencies: - Reconciling the Schedule of Expenditures of Federal Awards monthly as a control over contract number, pass-through entities, and specific grant periods. - Identifying, tracking, and reporting any unobligated balances - Reconciliation and sign-off of each balance sheet for Grants Receivable. - Rebalancing of staff workload to promote separation of duties. - Training all finance staff involved in financial reporting on GAAP accounting and reporting standards. - Developing, enhancing, then following Standard Operating Procedures (SOP) with defined due dates for accounting cycles

View Audit 361168

Finding 569663 (2023-004)

Significant Deficiency 2023

Community Foundation of Northern Nevada

NV

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

Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have internal controls to ensure proper review and approval (segregation of duties) between the preparer and reviewer ...

Federal Agency Name: Department of Treasury Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The Foundation did not have internal controls to ensure proper review and approval (segregation of duties) between the preparer and reviewer of the quarterly financial reports. Corrective Action Plan: Previous reports were compiled by the Foundation’s vendors and submitted by the prior CFO. Future reports will be prepared by the Accountant and reviewed by the CFO prior to submission. Responsible Individuals: Alisha Kinnison, Accountant and Matt Lazar, CFO Anticipated Completion Date: July 2025

View Audit 361017

Finding 568870 (2023-003)

Significant Deficiency 2023

Schoolcraft Memorial Hospital

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Reporting Significant Deficiency in Internal Control over Compliance Department of Treasury Federal Assistance Listing #21.027 Coronavirus State and Loan Fiscal Recovery Funds Finding Summary: Lack of documentation of a secondary review on expense reports required to be submitted. Responsible Indivi...

Reporting Significant Deficiency in Internal Control over Compliance Department of Treasury Federal Assistance Listing #21.027 Coronavirus State and Loan Fiscal Recovery Funds Finding Summary: Lack of documentation of a secondary review on expense reports required to be submitted. Responsible Individuals: Eric Price, CFO Corrective Action Plan: Management has enhanced internal control policies and processes to ensure that a secondary review of expense report is taking place prior to submission and that those reviews are formally documented. Anticipated Completion Date: Ongoing

View Audit 360609

Finding 567967 (2023-001)

Significant Deficiency 2023

Community Action Partnership of Providence County

RI

Reporting Matching / Level of Effort / Earmarking

Finance team has hired an experience finance supervisor to help improve monthly and year end closing process, so organization can meet all its filing requirements without delays.

View Audit 360311

Finding 567903 (2023-005)

Significant Deficiency 2023

American Thoracic Society, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.319 § 200.320

Views of Responsible Officials and Planned Corrective Actions: Agree with recommendation. A draft procurement policy has been prepared. It will be modified to ensure compliance with procurement of property or services required under a Federal award. Employees with procurement responsibilities wil...

Views of Responsible Officials and Planned Corrective Actions: Agree with recommendation. A draft procurement policy has been prepared. It will be modified to ensure compliance with procurement of property or services required under a Federal award. Employees with procurement responsibilities will be required to follow the policy.

View Audit 360250

Finding 566907 (2023-006)

Material Weakness 2023

City of Compton

CA

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by September 2025. Planned Implementation Date:...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by September 2025. Planned Implementation Date: September 2025 Responsible Person(s): City Manager

View Audit 359774

Finding 566001 (2023-002)

Significant Deficiency 2023

Beaumont Senior Citizens Housing, Inc.

TX

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-002: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA: 14.155 CORRECTIVE ACTION TO BE COMPLETED: None. The June 2023 mortgage payment was made July 1, 2023. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.

View Audit 359650 Questioned Costs: $1

Finding 565999 (2023-001)

Material Weakness 2023

Beaumont Senior Citizens Housing, Inc.

TX

HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-001: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA: 14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation completed and submitted the financials for audit for the year ended June 30, 2023. The financial data was submitted into the FASSUB system. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.

View Audit 359650

Finding 565830 (2023-103)

Material Weakness 2023

Human Services Campus, INC

AZ

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Finding 2023-103 - Allocation of Payroll Costs Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: July 1, 2025 Planned Action: Engage in active and regular conversations with program leadership to e...

Finding 2023-103 - Allocation of Payroll Costs Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: July 1, 2025 Planned Action: Engage in active and regular conversations with program leadership to ensure that staff are appropriately budgeted to programs based on a pre-determined expectation. Actual time spent will be allocated during the program year, compared to the budget, and adjusted if needed. If administrative staff are budgeted to a program, a time study will be undertaken to determine appropriate portions of time charged.

View Audit 359538

Finding 565829 (2023-102)

Material Weakness 2023

Human Services Campus, INC

AZ

Reporting Cash Management Matching / Level of Effort / Earmarking

Finding 2023-102 - Grants and contracts - Identification of expenses and reconciliation and analysis Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a ...

Finding 2023-102 - Grants and contracts - Identification of expenses and reconciliation and analysis Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a cost center structure where program direct and indirect costs are tagged. Additionally, identify all relevant funding sources for each program. Configure the accounting system (Quickbooks for FY24 and NetSuite for FY25) to use multiple segments to track both revenue and expenses - one segment for program, one segment for funding source. An 'unfunded' code will be used to capture costs not billable to specific grants.

View Audit 359538

Finding 565827 (2023-101)

Significant Deficiency 2023

Human Services Campus, INC

AZ

Cash Management Reporting HUD Housing Programs

Finding 2023-101 - Grants and Contracts - Identification of expenses and reconciliation Determination - Significant Deficiency in Internal Controls over Compliance & Allowable CostsResponsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Des...

Finding 2023-101 - Grants and Contracts - Identification of expenses and reconciliation Determination - Significant Deficiency in Internal Controls over Compliance & Allowable CostsResponsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a cost center structure where program direct and indirect costs are tagged. Additionally, identify all relevant funding sources for each program. Configure the accounting system (Quickbooks for FY24 and NetSuite for FY25) to use multiple segments to track both revenue and expenses - one segment for program, one segment for funding source. An 'unfunded' code will be used to capture costs not billable to specific grants.

View Audit 359538

Finding 565802 (2023-002)

Significant Deficiency 2023

Substance Abuse Services, Inc.

PA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.430

View of Responsible Official Currently, the Organization’s CEO and the bookkeeper will review each grant’s funding details prior to the grant’s fiscal year to determine how each employee’s salary percentages should be allocated according to the grant contract. Throughout the fiscal year, the CEO and...

View of Responsible Official Currently, the Organization’s CEO and the bookkeeper will review each grant’s funding details prior to the grant’s fiscal year to determine how each employee’s salary percentages should be allocated according to the grant contract. Throughout the fiscal year, the CEO and bookkeeper will meet regularly to review and incorporate any new hires to determine how their salary is expected to be allocated. Additionally, the outsourced accountant will review the allocations periodically throughout the year to ensure that it is being done properly. Over the next year, as considered efficient, the Organization will implement a daily timesheet record, which requires each program service employee to classify their daily time between federal grant programs. At the end of each week, staff members will submit their timesheet to their supervisor. The supervisor will review each week’s daily timesheet to confirm the staff are recognizing their activities properly. At the end of each month, the Organization’s outsourced accountant, will review these timesheets and determine the proper allocation needed to record each employee’s payroll activities in the accounting software by appropriate federal program. This process will allow for the allocation of actuals to each federal program by the end of the month.

View Audit 359497

Finding 565799 (2023-001)

Significant Deficiency 2023

Substance Abuse Services, Inc.

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

View of Responsible Official Currently, based on the capacity of the Organization’s staffing pool, the most efficient and effective means of review and reconciliation of cash disbursements and payroll is the Organization’s Board Chair and CEO reviewing the cash disbursements and payroll every two we...

View of Responsible Official Currently, based on the capacity of the Organization’s staffing pool, the most efficient and effective means of review and reconciliation of cash disbursements and payroll is the Organization’s Board Chair and CEO reviewing the cash disbursements and payroll every two weeks, prior to payments being made. The Organization’s bookkeeper forwards the Board Chair and CEO a listing of cash disbursements and payroll due with the suggested payments. The Board Chair and CEO each will ask questions and formally “approve” or “disapprove” each transaction, prior to any payments. Once reviewed, the CEO will contact the bookkeeper with the amounts to pay. Also, the Organization’s outsourced accountant will review and approve each monthly bank reconciliation and bank statement for all Organization accounts, as well as the monthly credit card statements. The outsourced accountant does not have the ability to access the monthly bank statements and make purchases. Going forward, the Organization’s Director of Communications will retain the Board Chair’s check stamp. The Director of Communication will only be allowed to use the Board Chair’s check stamp once the Board Chair and CEO approved payment.

View Audit 359497

Finding 565369 (2023-001)

Significant Deficiency 2023

Blount Memorial Hospital, Inc.

TN

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management concurs with the recommendation as proposed and is implementing policies and procedures to track and monitor reporting requirements. Management will file the reporting package and data collection form.

View Audit 359209

Finding 565361 (2023-001)

Material Weakness 2023

Mid-Michigan Community Action Agency, Inc.

MI

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2023-001: Internal Control Over Financial Reporting Management’s Response Mid Michigan CAA has a long-standing history of exemplary stewardship of federal, state, and local funds. The significant delay in preparation and subsequent completion of the FY2023 audit is directly related to staf...

Finding 2023-001: Internal Control Over Financial Reporting Management’s Response Mid Michigan CAA has a long-standing history of exemplary stewardship of federal, state, and local funds. The significant delay in preparation and subsequent completion of the FY2023 audit is directly related to staffing issues within the agency’s finance department. To prevent recurrence of this issue, Mid Michigan CAA is implementing the following corrective actions: 1. Revised Internal Timeline: We have established an internal audit preparation calendar with clearly defined deadlines to ensure timely completion and submission of future audits. 2. Enhanced Oversight: The Finance Committee of the Board will now receive monthly updates on audit progress during the audit cycle to ensure accountability and timely resolution of any issues. 3. Staff Engagement: Key finance staff are provided with more context and information on the audit process so that they can be more engaged and able to assist in the data gathering process. Contact Person Responsible for Corrective Action: Mark Polega, Executive Director Anticipated Completion Date: February 2025 – September 2025

View Audit 359207

Finding 565326 (2023-003)

Significant Deficiency 2023

The Wayside House, Inc. and Subsidiary

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

Management agrees with the auditors' finding and will take action to implement controlling procedures over federal programs. Name(s) of Contact Person(s) Responsible for Corrective Action: Nhia Xiong, Accounting Specialist, Alex Sukalski, Chief Financial Officer

View Audit 359149

Finding 565301 (2023-004)

Material Weakness 2023

City of Madison

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-004 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy McGee Contact Phone Number and Email Address: 812-265-8300, mmcgee@madison-in.gov Views of Responsible Officials: We concur with the finding regardi...

FINDING 2023-004 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy McGee Contact Phone Number and Email Address: 812-265-8300, mmcgee@madison-in.gov Views of Responsible Officials: We concur with the finding regarding errors in Coronavirus Fund reporting. Description of Corrective Action Plan: Historically, the city has not had a centralized position who would be responsible for grant compliance and reporting. Individual department heads were responsible for comp0lying with each awarded grant for their own area of responsibility. In spring of 2025, a new Project & Grant Manager position was created and filled by a qualified individual. The responsibilities of the position include data collection and analysis, project management, grant coordination, information management and compliance monitoring and reporting. Anticipated Completion Date: The new position referenced above has been filled and is in operation as of April 8th 2025.

View Audit 359138

Finding 564789 (2023-004)

Significant Deficiency 2023

Lifetime Independence for Everyone, Inc. and Subsidiary

TX

Eligibility Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Auditor's Recommendation: The auditor recommends the Organization enhance the design of its control activities and procedures over the reporting of consumer eligibility dates to ensure that date of eligibility agree between the ILS and DRS systems. Management’s Response: The LIFE Inc. staff have re...

Auditor's Recommendation: The auditor recommends the Organization enhance the design of its control activities and procedures over the reporting of consumer eligibility dates to ensure that date of eligibility agree between the ILS and DRS systems. Management’s Response: The LIFE Inc. staff have received training on new measures to ensure that the eligibility dates in the databases are consistent. When new Consumers request assistance through the Purchased Services Program, their intake appointments are scheduled simultaneously with those for the Base Grant Services. This coordination helps guarantee that the dates in both databases match. Due date of completion: May 31, 2025 Responsible Official: Program Director, Lidia Taylor

View Audit 358843

Finding 564788 (2023-003)

Significant Deficiency 2023

Lifetime Independence for Everyone, Inc. and Subsidiary

TX

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.430

Auditor's Recommendation: The Auditor recommends the Organization implement controls for documenting and retaining information to indicate the Organization follows the requirements over 2 CFR section 200.430(i), and that all time charged to the grant are reviewed for approval. Management’s Response:...

Auditor's Recommendation: The Auditor recommends the Organization implement controls for documenting and retaining information to indicate the Organization follows the requirements over 2 CFR section 200.430(i), and that all time charged to the grant are reviewed for approval. Management’s Response: In fiscal year 2024, LIFE Inc. implemented the following: • Reviewed, updated and established policies/procedures that aligned with the compliance of 2 CFR, 200.430(i). • Implemented a newly customized timekeeping system that enabled accurate recording of time spent on grant-related activities and that ensured capabilities for supervisory review and approval. • Conducted training sessions for all staff on updated policies regarding timekeeping procedures, the new online timekeeping portal and adherence to federal regulations. • Scheduled internal audits and reviews at least once a fiscal quarter to ensure that the new timekeeping system was being used correctly and that all time charged to grants was appropriate and compliant with LIFE Inc.’s policies/procedures and federal regulations. Due date of completion: August 31, 2024 Responsible Officer: Executive Director, Michelle Crain

View Audit 358843

Corrective Action Plans

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