Corrective Action Plans

Finding 501707 (2024-002)

Material Weakness 2024

Women's Health and Family Planning Association of Texas

TX

Questioned Costs Material Weakness Reporting

Finding #2024-002 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services, Assistance Listing #93.217, Contract Number: FPHPA006521-02-00, Contract Year: 04/01/23 – 03/31/24. Condition and context: The find...

Finding #2024-002 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services, Assistance Listing #93.217, Contract Number: FPHPA006521-02-00, Contract Year: 04/01/23 – 03/31/24. Condition and context: The finding reported as finding #2024-001 includes adjustments for the year ended March 31, 2024 to increase federal expenditures by $220,388. Recommendation: See finding #2024-001. Planned corrective action: WHFPT will strengthen its policies and procedures by documenting the subrecipient reconciliation process in greater detail and will add a requirement for additional reviews. Responsible officer: Kathie Nixon, CEO. Estimated completion date: October 31, 2024

View Audit 323776

Finding 501684 (2024-003)

Material Weakness 2024

Rio Housing Association, Inc. /covenant Place 075-Ee045

WI

Internal Control / Segregation of Duties Eligibility Material Weakness

Segregation of Duties Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the...

Segregation of Duties Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The board of directors will continue to closely monitor the financial operations of the Project. Name(s) of the contact person(s) responsible for corrective action: Mary Gilberts, Management Agent Planned completion date for corrective action plan: June 2025

View Audit 323728

Finding 501681 (2024-002)

Material Weakness 2024

Pennsylvania's State System of Higher Education Foundation

PA

Eligibility Questioned Costs Material Weakness

#2024-002 – Material Weakness – Eligibility Coronavirus State and Local Fiscal Recovery Funds, ALN #21.027 Recommendation We recommend verifying each applicant’s enrollment status with all universities prior to disbursement of scholarship funding. View of responsible officials and planned corrective...

#2024-002 – Material Weakness – Eligibility Coronavirus State and Local Fiscal Recovery Funds, ALN #21.027 Recommendation We recommend verifying each applicant’s enrollment status with all universities prior to disbursement of scholarship funding. View of responsible officials and planned corrective action The Foundation receives information directly from PASSHE universities to verify enrollment status of applicants. Universities submit information to the Foundation on an electronic form, which includes Student Name, Student ID, Scholarship Amount, Student Enrollment Status, etc. Authorized officials enter their approval by changing “Pending Review” to either “Scholarship Eligible” or “Not Eligible” on the form and keying in the scholarship amount the student is eligible for based on their verified enrollment status, for example: $1,000 for a part time student or $2,000 for a full-time student. For 4 of the 40 applicants sampled during the audit, a PASSHE university created an inconsistency on the form, having not completed or updated the enrollment status column to be consistent with the final amount they verified approved for payment. The key control, i.e. the University’s entry and approval of the eligible amount, prevented any errors from occurring. The Foundation verified the enrollment status for the four applicants identified in the audit, noting that the scholarships were properly disbursed. Going forward the Foundation has updated its verification process with the universities to ensure proper classification of the applicant’s enrollment status is verified in accordance with the eligibility requirements of the grant.

View Audit 323720

Finding 501680 (2024-001)

Material Weakness 2024

Pennsylvania's State System of Higher Education Foundation

PA

Questioned Costs Material Weakness

#2024-001 – Material Weakness – Operating Deficiency – Classification of expenses Coronavirus State and Local Fiscal Recovery Funds, ALN #21.027 Recommendation We recommend that administrative expenses be recorded in accordance to the natural classification of the underlying expense, but be allocate...

#2024-001 – Material Weakness – Operating Deficiency – Classification of expenses Coronavirus State and Local Fiscal Recovery Funds, ALN #21.027 Recommendation We recommend that administrative expenses be recorded in accordance to the natural classification of the underlying expense, but be allocated to the grant award by reclassifying the expense to the correct class within the accounting system. View of responsible officials and planned corrective action Management acknowledges deficiencies in the process of recording administrative expenses. The Foundation records expenses in their natural classification at the time of initial recognition. In the current period, management later reclassified certain expenses (e.g. Payroll) from natural class to functional class (e.g. program expenses) to address an accounting recommendation made by the auditor during the prior audit. Upon identifying the error, management restored the impacted expenses to their natural classifications. The adjustment had no effect on net assets or total expenses and did not impact any disbursement of federal grant funds. The Foundation will continue to record expenses by natural classification at point of entry and will not make any subsequent reclassifications to the underlying expense.

View Audit 323720

Finding 499462 (2024-008)

Material Weakness 2024

Outpatient Medical Center, Inc.

LA

Cash Management Questioned Costs Subrecipient Monitoring § 200.305

2024-008 Cash Management Corrective action planned: Federal draws will be made with approval of the Director of Financial Operations or their designee for expenditures that have been incurred and recorded in the general ledger. Electronic documentation will be organized by draw to ensure proper d...

2024-008 Cash Management Corrective action planned: Federal draws will be made with approval of the Director of Financial Operations or their designee for expenditures that have been incurred and recorded in the general ledger. Electronic documentation will be organized by draw to ensure proper documentation is maintained. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Cathy Liles, Director of Fiscal Operations

View Audit 322303 Questioned Costs: $1

Finding 499458 (2024-007)

Material Weakness 2024

Outpatient Medical Center, Inc.

LA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2024-007 Reporting (repeat of finding 2023-003) Corrective action planned: The new accounting system which OMC implemented in April 2024, allows for better tracking of UDS related costs, primarily financial related data. Documentation for UDS reporting will be maintained and updated when needed. ...

2024-007 Reporting (repeat of finding 2023-003) Corrective action planned: The new accounting system which OMC implemented in April 2024, allows for better tracking of UDS related costs, primarily financial related data. Documentation for UDS reporting will be maintained and updated when needed. Internal auditing has already been implemented to ensure compliance with reporting requirements. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Richard Bruce, Chief Operating Officer

View Audit 322303

Finding 498870 (2024-001)

Material Weakness 2024

Old Towne Square, Inc.

OK

Questioned Costs Eligibility HUD Housing Programs

OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 AND 2023 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2024-001-Lack of Adequate Quality Control Regarding Tenant Procedures- Eligibil...

OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 AND 2023 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2024-001-Lack of Adequate Quality Control Regarding Tenant Procedures- Eligibility Condition: The quality of supervision over tenant file functions, such as calculating tenant rent and Housing Assistance Payments should be timely and sufficient to find errors in calculations or mis-application or mis-understanding of procedures. Corrective Action Planned: I am Rita Love, Executive Director. We will comply with the auditor’s recommendation. Person responsible for corrective action: Rita Love, Executive Director Telephone: (580) 353-7392 Old Towne Square, Inc. Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date: By November 30, 2024

View Audit 321636

Finding 497407 (2024-003)

Material Weakness 2024

Charter Township of Redford

MI

Questioned Costs Material Weakness Reporting § 200.329

Finding Number: 2024-003 Condition: Controls in place were not adequate to ensure the Township reported expenditures on the report in the proper categories. Planned Corrective Action: Management will ensure procedures are put into place to ensure expenditures are reported under the correct categorie...

Finding Number: 2024-003 Condition: Controls in place were not adequate to ensure the Township reported expenditures on the report in the proper categories. Planned Corrective Action: Management will ensure procedures are put into place to ensure expenditures are reported under the correct categories. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2025

View Audit 320152

Finding 497401 (2024-001)

Material Weakness 2024

Charter Township of Clinton

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2024-001 Condition: We noted no formal evidence that required inspections were performed prior to contract approval in one instance. We also noted no formal evidence that inspections were performed upon project completion to ensure that work was carried out in accordance with contrac...

Finding Number: 2024-001 Condition: We noted no formal evidence that required inspections were performed prior to contract approval in one instance. We also noted no formal evidence that inspections were performed upon project completion to ensure that work was carried out in accordance with contract specifications in one instance. Planned Corrective Action: After the inspector has done the initial walk through to identify required repairs, a full comprehensive write-up and cost is established for all rehabilitation projects that document additional repairs to be completed that are more preventative in nature. Any additional items discovered during the project or requested by the homeowner will be added to the write-up. For any emergency repairs, a memorandum will be added to the file. To ensure that pre_x0002_rehabilitation and post-rehabilitation inspections are taking place, the Assistant Planning Director will review a list of ongoing rehabilitation projects at a minimum on a monthly basis. Contact person responsible for corrective action: Edwin Manninen Anticipated Completion Date: Immediately

View Audit 320150

Finding 496411 (2024-001)

Material Weakness 2024

Full Harvest Housing, Inc.

IA

Allowable Costs / Cost Principles Questioned Costs Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2024. Finding 2024-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C – Cash Management, E – Eligibility, L – Reporting, and N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement. Anticipated Completion Date September 30, 2024

View Audit 319319

Finding 485586 (2024-002)

Material Weakness 2024

Housing Authority of the City of Cheyenne

WY

HUD Housing Programs Material Weakness Special Tests & Provisions

The Authority agrees with finding 2024-002 • The Authority did not ensure that all financial institutions required to collateralize had pledged identifiable U.S. Government or Agency securities. o The Authority has corrected this issue and will ensure in the future that all pledges meet HUD requirem...

The Authority agrees with finding 2024-002 • The Authority did not ensure that all financial institutions required to collateralize had pledged identifiable U.S. Government or Agency securities. o The Authority has corrected this issue and will ensure in the future that all pledges meet HUD requirements.

View Audit 318359

Finding 485405 (2024-001)

None 2024

Lincoln Christian University

IL

Material Weakness Reporting Internal Control / Segregation of Duties

2024-001 Material Adjustments and Financial Statement Preparation Recommendation: We recommend that the University establish internal procedures to adjust all account balances at year-end and evaluate their internal staff capacity. Explanation of disagreement with audit finding: There is no disagr...

2024-001 Material Adjustments and Financial Statement Preparation Recommendation: We recommend that the University establish internal procedures to adjust all account balances at year-end and evaluate their internal staff capacity. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This was the final year in which Lincoln Christian University provided degree-earning education. These material entries and assistance with financial statement preparation are not expected in future years. Name of the contact person responsible for corrective action: Margie Martin, Director of Accounting Planned completion date for corrective action plan: May 31, 2025

View Audit 318153

Finding 478295 (2024-005)

Material Weakness 2024

Epsom Elderly Housing, Inc.

NH

Material Weakness

Plan: The management agent has already started exploring consulting options to support the performance of duties, ensuring file accuracy, timely and accurate recertifications, and prompt filling of vacancies. Anticipated Completion Date: 09/30/2024 Responsible person: Jackie Oliveira, Director of...

Plan: The management agent has already started exploring consulting options to support the performance of duties, ensuring file accuracy, timely and accurate recertifications, and prompt filling of vacancies. Anticipated Completion Date: 09/30/2024 Responsible person: Jackie Oliveira, Director of Affordable Housing

View Audit 314973

Finding 478287 (2024-005)

Material Weakness 2024

Belmont Elderly Housing, Inc.

NH

Material Weakness

Plan: The management agent has already started exploring consulting options to support the performance of duties, ensuring file accuracy, timely and accurate recertifications, and prompt filling of vacancies. Anticipated Completion Date: 09/30/2024 Responsible person: Jackie Oliveira, Director of...

Plan: The management agent has already started exploring consulting options to support the performance of duties, ensuring file accuracy, timely and accurate recertifications, and prompt filling of vacancies. Anticipated Completion Date: 09/30/2024 Responsible person: Jackie Oliveira, Director of Affordable Housing

View Audit 314972

Finding 1229674 (2023-012)

Material Weakness 2023

Municipality of Anchorage, Alaska

AK

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.512

Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Corrective Action Plan: The Municipality has begun strengthening year-end financial reporting and audit planning through formal close schedules, defined responsibilities, milestone...

Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Corrective Action Plan: The Municipality has begun strengthening year-end financial reporting and audit planning through formal close schedules, defined responsibilities, milestone tracking, enhanced interdepartmental coordination, and increased management oversight to support the timely completion of future Federal Single Audits. Management will evaluate the effectiveness of these improvements through completion of a full audit cycle. Anticipated Completion Date June 30, 2027

View Audit 410871

Finding 1229593 (2023-009)

Material Weakness 2023

Municipality of Anchorage, Alaska

AK

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

Reporting – Material Noncompliance and Material Weakness in Internal Control Over Compliance Corrective Action Plan: The Municipality has begun implementing an enterprise-wide corrective action strategy to strengthen grant administration and reporting processes. Corrective actions include developing...

Reporting – Material Noncompliance and Material Weakness in Internal Control Over Compliance Corrective Action Plan: The Municipality has begun implementing an enterprise-wide corrective action strategy to strengthen grant administration and reporting processes. Corrective actions include developing standardized policies and procedures, formalizing documentation and supervisory review requirements, improving subrecipient monitoring, strengthening cross-departmental coordination, and incorporating these processes into formal year-end close and audit planning activities. Management will evaluate the effectiveness of these controls through completion of a full audit cycle. Anticipated Completion Date March 31, 2027

View Audit 410871

Finding 1229424 (2023-003)

Material Weakness 2023

Neighborhoods, Inc. of Battle Creek

MI

Eligibility Material Weakness Internal Control / Segregation of Duties

Management’s Response All participant eligibility documents are now in house and stored in a secure location on the NIBC server Contact Person Responsible for Corrective Action: Whitney Wardell Anticipated Completion Date: 7/1/2024

View Audit 410819

Finding 1229423 (2023-002)

Material Weakness 2023

Neighborhoods, Inc. of Battle Creek

MI

Allowable Costs / Cost Principles Material Weakness Reporting

Finding 2023-002: Internal Control Over Financial Reporting – Internal Control Evidence Management’s Response Now that disbursements are 100% in-house, the President & CEO provides final written approval on all timecards and payables. Chairman of the Loan & Finance Committee remotely reviews journal...

Finding 2023-002: Internal Control Over Financial Reporting – Internal Control Evidence Management’s Response Now that disbursements are 100% in-house, the President & CEO provides final written approval on all timecards and payables. Chairman of the Loan & Finance Committee remotely reviews journal entries in accounting software monthly. Contact Person Responsible for Corrective Action: Whitney Wardell Anticipated Completion Date: 7/1/2024

View Audit 410819

Finding 1228719 (2023-001)

Material Weakness 2023

Activate Work Inc.

CO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Material Weakness § 200.302 § 200.403

Action Taken in Response to Finding: In 2023, invoices were submitted using a format aligned with initial guidance from the Colorado Department of Human Services (CDHS), reflecting a per-learner, activity-based approach. Beginning in October 2024, updated guidance required invoices to be based on ac...

Action Taken in Response to Finding: In 2023, invoices were submitted using a format aligned with initial guidance from the Colorado Department of Human Services (CDHS), reflecting a per-learner, activity-based approach. Beginning in October 2024, updated guidance required invoices to be based on actual costs incurred, supported by documentation such as timesheets and receipts. As of October 2025, CDHS no longer required supporting documentation at the time of submission; however, supporting documentation continues to be maintained and is provided upon request for monitoring or audit purposes. Standardized Excel-based tools provided by CDHS are utilized for reimbursement submission (Invoice and Ledger). Transaction-level cost tracking was implemented to ensure allowable and eligible costs are recorded and supported. Financial and grant-related policies were standardized and incorporated into Financial Policies and Procedures in May 2024, with a comprehensive grant management framework implemented in May 2026. Control Enhancement: Beginning in 2025, all grant-related expenditures are recorded and tracked at the transaction level within the accounting system. Each transaction must include appropriate supporting documentation and be coded to the correct funding source. A standardized payroll-to-invoice reconciliation process has been implemented to ensure that all costs charged to federal awards are allowable, allocable, and properly supported. Monitoring & Review: • Costs are reviewed by the Senior Accountant prior to inclusion in reimbursement requests • A secondary monthly review is performed by the Director of Finance & Operations to validate allowability, completeness, and alignment with funding requirements • Exceptions are documented and resolved prior to submission Testing & Validation: • Beginning in June 2026, quarterly internal reviews will be conducted to test a sample of transactions for compliance with documentation and allowability requirements • Results will be documented and tracked, and any identified deficiencies will require corrective action Documentation & Evidence: • Supporting documentation is maintained in Microsoft Teams / SharePoint • Review and approval are evidenced via email approval and retained as part of the audit record Control Owner(s): • Director of Finance & Operations • Finance Team Responsible Party: Helen Young Hayes, Founder / Chief Executive Officer, in coordination with the Finance Staff Anticipated Completion Date: All corrective actions will be implemented as of June 30, 2026. Ongoing monitoring, quarterly testing, and policy updates will continue.

View Audit 410398

Finding 1228510 (2023-003)

Material Weakness 2023

Developmental Opportunities INC Dba Starpoint

CO

Reporting Material Weakness

Finding 2023-003 Material Audit Adjustments Contact person responsible for corrective action: Bryana Marsicano, Chief Executive Officer Anticipated completion date: June 30, 2027 Corrective Action: Management agrees with the finding and will strengthen its month-end and year-end closing processes as...

Finding 2023-003 Material Audit Adjustments Contact person responsible for corrective action: Bryana Marsicano, Chief Executive Officer Anticipated completion date: June 30, 2027 Corrective Action: Management agrees with the finding and will strengthen its month-end and year-end closing processes as follows: • Adopt a written month-end and year-end close calendar identifying each required procedure, the assigned preparer, the reviewer, and the due date. • Reconcile all significant balance sheet accounts on a monthly or quarterly basis, including cash, fees and grants receivable, property and equipment, accrued payroll and related liabilities, and refundable advances. • Reconcile the fixed asset subledger to the general ledger at least annually, including the fixed asset clearing account, and document the reconciliation. Prepare a schedule of refundable advances by funding source at each reporting date, reconciled to the executed award, cumulative expenditures, and cumulative amounts drawn. • Review all clearing and suspense accounts monthly, clear them to zero, and document any balance that remains. • Require documented supervisory review of journal entries above an established dollar threshold before posting. • Complete and review a year-end close checklist before the trial balance is released to the auditors. Corrective action already taken: The fixed asset subledger has been rebuilt and reconciled to the general ledger, and the land account has been reconciled in full from inception. Reconciliations of deferred and refundable grant balances by funding source have been prepared and provided to the auditors.

View Audit 410150

Finding 1228434 (2023-008)

Material Weakness 2023

Sayre Health Center

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

Finding No. 2023-008: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will rec...

Finding No. 2023-008: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will recognize a “full discount” for individuals and families with annual incomes at or below 100% FPL with only nominal fees charged, three levels of discount between 100% and 200%, and no discounts for copays for individuals and families earning over 200% FPL. This policy will be in accordance with Section 330(k)(3)(G) of the PHS Act and 42 CFR Part 51c.303(f) and 42 CFR Part 51c.303(u) which are incorporated herewith. We will charge a nominal fee to individuals and families with annual incomes at or below 100% of the Federal poverty level (FPL). Patients whose incomes are above 100% and at or below 200% of the FPL will be charged according to our sliding fee scale based on income and family size. Discounts will be provided to patients with incomes up to 200% of the FPL for medical visits. Discounts will be provided to patients with incomes up to 250% of the FPL for family planning visits. Staff will assess patients’ incomes based upon a sliding fee scale and no patient will be denied care based upon their inability to pay. The organization also has a policy of non-discrimination in the delivery of health care as stated in its Patient Bill of Rights. Also, the Board of Directors define the income and family size, and has defined the family size to be all parents, minors or guardians that are financially responsible for the household. The tracking and documentation of sliding fees is now maintained with the deposit record of each fee received in the shared file for immediate availability and reference.

View Audit 410104

Finding 1228432 (2023-006)

Material Weakness 2023

Sayre Health Center

PA

Cash Management Internal Control / Segregation of Duties Material Weakness

Finding 2023-006: Lack of Management Oversight over Drawdown Requests As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas a drawdown process has been implemented. As the organization’s drawdowns are typically des...

Finding 2023-006: Lack of Management Oversight over Drawdown Requests As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas a drawdown process has been implemented. As the organization’s drawdowns are typically designated to cover payroll costs, this process now includes the following: • A drawdown allocation schedule for the employee’s making up the amount requested • A budget breakdown by department for the amounts making up the drawdown request • A supporting schedule and related invoices for amounts to be reimbursed (e.g., malpractice insurance, etc.) • A completed Standard Form (SF) 270 that tracks the applicable grant amounts previously drawdown that also specifies the amount to be currently drawn.

View Audit 410104

Finding 1228079 (2023-005)

Material Weakness 2023

Town of Vinton, Va

VA

Reporting Internal Control / Segregation of Duties Material Weakness

Management acknowledges the auditors’ findings and will develop and implement a formal internal control over the preparation and review of the Schedule of Expenditures of Federal Awards to ensure accuracy and compliance with Uniform Guidance. SEFA preparation will be assigned to designated staff, wi...

Management acknowledges the auditors’ findings and will develop and implement a formal internal control over the preparation and review of the Schedule of Expenditures of Federal Awards to ensure accuracy and compliance with Uniform Guidance. SEFA preparation will be assigned to designated staff, with a separate supervisory review to verify completeness, proper classification, and reconciliation to the general ledger. Written procedures, checklists, and documented reviews will be established, along with staff training on federal award requirements. These actions will reduce the risk of errors and strengthen the reliability of the Town’s federal award reporting

View Audit 409909

Finding 1228043 (2023-006)

Material Weakness 2023

City of Nenana

AK

Reporting Material Weakness § 200.512

Finding 2023-006: Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Josh Verhagen, Patricia Jirsa Corrective Action Plan: This issue will be resolved as the City now has greater capacity to spread out the workload and keep up with things as a much more streamlined trackin...

Finding 2023-006: Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Josh Verhagen, Patricia Jirsa Corrective Action Plan: This issue will be resolved as the City now has greater capacity to spread out the workload and keep up with things as a much more streamlined tracking, reporting and approval process has been implemented. Proposed Completion Date: December 2026.

View Audit 409787

Finding 1227860 (2023-007)

Material Weakness 2023

Island Health, Inc.

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Item 2023.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this rec...

Item 2023.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approval of expenditures, verifying that the expense is allowable under the grant terms and falls within the period of performance • Utilize a pre-approval form that includes details of the proposed expenditure, its necessity, and confirmation in the form of authorized signatures that it is within the grant period. • Require all relevant supporting documentation with the date the expense was incurred, ensuring it falls within the grant's period of performance. This is further reviewed by the CFO who will verify that the expenditure meets all requirements and is then able to record it in the accounting system. • Conduct regular reviews of expenditures to ensure compliance with the grant period and maintain audit trail • Review these procedures annually to ensure they ongoing compliance with the grant's period of performance

View Audit 409789

Corrective Action Plans

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