Corrective Action Plans

Finding 561972 (2024-002)

Material Weakness 2024

CO

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.403 § 200.430

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximiz...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations that are calculated in a consistent manner that ensure costs are applied uniformly to respective benefited activities, and that are reflective on employees’ time and effort records Explanation of Disagreement With Audit Finding: Management partially agrees with this finding. First, 45 CFR Part 1635 codifies the timekeeping requirement. CLS keeps track of every case and time dedicated by staff in strict compliance with this requirement. Additionally, the distribution of expenses in the general fund, which includes LSC and two other funding sources, represents a fair method and allocation. Regarding the questioned costs, CLS disagrees with the finding of material weakness given the extremely low total dollar value. Action Taken in Response to Finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: January 2026

View Audit 357595 Questioned Costs: $1

Finding 561967 (2024-001)

Significant Deficiency 2024

Orting School District No. 344

WA

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell S...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 Corrective action the auditee plans to take in response to the finding: Eligibility: The District will document the internal controls that are in place for the monthly direct certification downloads and will print the certification download along with saving it electronically so that the files are easy to provide for future audits. Paid Lunch Equity: The District will document the internal controls that are in place for the completion of the PLE tool and ensure that the form is completed appropriately to show the continued use of nonfederal funds that are used yearly to fund the food service account fully. The District will also make sure to ‘print’ the GL 828 tab of the Fund Balance Reporting tool that is done yearly no later than November and sign it immediately after completion of the year end process to provide for the proof that the district has and continues to contribute sufficient nonfederal funds to the food service account. Anticipated date to complete the corrective action: July 31, 2025

View Audit 357586

Finding 561845 (2024-001)

Material Weakness 2024

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 29, 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 FEBRUARY 29, 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 February 28, 2023. Finding 2024-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Rental and Cooperative Housing (Section 221(d)(4)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will ensure that the accounts reconcile to source documents as part of our month-end closing process. Anticipated Completion Date September 30, 2024

View Audit 357505

Finding 561843 (2024-001)

Material Weakness 2024

Teachers College, Columbia University

NY

Student Financial Aid Reporting Subrecipient Monitoring

2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Di...

2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Director of Financial Aid, act2156@tc.columbia.edu, 212 678-3654 Corrective Action Plan: In September 2023, the College identified a technical issue with the manual reporting process for student loan disbursements to COD and determined the existing solution was only partially functioning at that time. While some loan activity was timely and properly reported to COD, other student disbursement transactions were stalled and reported after the 15-calendar day requirement. At that time, the College’s ERP, Banner, job submission process for disbursement reporting to COD was manually initiated by the Office of Financial Aid. The resulting reports were then uploaded through the DOE’s EDconnect, a Windows based software application, using WinSCP file transfer (the same process was used for return files from COD). After an evaluation, it was determined that a new solution and process was required to ensure proper, complete and timely reporting under the regulations. The reporting process was redesigned in October 2023 as part of a plan to automate loan origination and now functions through Automic, a workload automation software. Instead of manually generated files and upload / receipt through EDconnect, student loan disbursement records are now automated to/from COD using TDClient, which is a command software for sending and receiving student aid related information through the DOE’s Student Aid Internet Gateway (SAIG). The new process regularly transfers loan disbursement data to COD. However, the College also determined that a prescheduled pause in the Automic loan origination process at the end of the fiscal year 2024 academic year (in August 2024), which was established in accordance with the regulations, also inadvertently paused loan disbursement reporting and resulted in late submissions. The Office of Financial Aid has also remedied this issue by adding non-standard reporting days to the standard calendar. Along with more frequent and recurring reconciliations of Banner to COD loan disbursement data and ensuring the continuation of disbursement reporting after loan originations are paused at the end the academic year, the College does not anticipate any further late reporting matters and expects all future disbursement data to be reported within 15 calendar days.

View Audit 357504

Finding 561786 (2024-001)

Material Weakness 2024

Boys & Girls Clubs of Benton and Franklin Counties

WA

Allowable Costs / Cost Principles Material Weakness

Federal grants will be recorded in Paycom (our payroll software) showing hours worked on a specific grant (with staff clocking in/out based on time worked) rather than adjustments made to the GL.

View Audit 357442

Finding 561708 (2024-001)

Material Weakness 2024

Global Community Charter School

NY

School Nutrition Programs Cash Management Material Weakness

Global Community Charter School recognizes the management deficiencies cited by MMB+CO as finding 2024-001 in the FY2024 Audited Financial Statements. The following procedures have been implemented to mitigate and/or eliminate further process deficiencies. ● Beginning in August 2024, all participati...

Global Community Charter School recognizes the management deficiencies cited by MMB+CO as finding 2024-001 in the FY2024 Audited Financial Statements. The following procedures have been implemented to mitigate and/or eliminate further process deficiencies. ● Beginning in August 2024, all participating operations staff were retrained and given clarity on the importance of accurate and timely count management. ● At the elementary and middle school, one operations person has been designated as responsible for the monthly count. This individual coordinates all personnel involved in the process and is further responsible for ensuring coverage and accuracy when personnel are shifted around or absent. ● This designated individual also meets with the food preparer weekly to check the provider’s meal count against the school's. ● The designated individual also annotates the weekly/monthly count on a digital worksheet that compares the food providers' count against the schools. ● The Director of Finance audits the worksheet monthly for “reasonability”, accuracy, and consistency. ● Post-audit, the CFO does a final review. If anything anomalous or inconsistent is found, the team will meet to confirm if the changes reflect actual student utilization. If no changes are required, the CFO takes the monthly data and uploads it to the template provided by the NSLP consultant who submits the voucher. In addition to the process outlined above, an ongoing review of student utilization is being conducted to reduce the waste and cost to the school created when too many meals are produced and students do not consume them. This process should allow meals produced to mirror consumption going forward. We implemented this process in mid-August and expect positive realignment and consistency from November 2024 onward.

View Audit 357332

Finding 561685 (2024-003)

Material Weakness 2024

Wilsona School District

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan and Views of Responsible Officials There was confusion as to what the data point should be used in regarding reporting FTE count within this federal reporting module by past District staff. Clarity has been provided a strategy has been created and professional development has ...

Corrective Action Plan and Views of Responsible Officials There was confusion as to what the data point should be used in regarding reporting FTE count within this federal reporting module by past District staff. Clarity has been provided a strategy has been created and professional development has been provided. The annual reporting period is currently now open and correct FTE counts will be corrected for all reporting years.

View Audit 357316

Finding 561624 (2024-001)

Material Weakness 2024

Central Kitsap School District No. 401

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Scott McDaniel, Executive Director of Business and Operations or Lara Christopherson, As...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Scott McDaniel, Executive Director of Business and Operations or Lara Christopherson, Assistant Director of Business and Payroll P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: 1. Student Supports Office Manager will ensure each staff member requiring time and effort certification is provided with the correct time and effort forms for semiannual or monthly certifications. 2. Student Supports Office Manager tracks time and effort certifications monthly on a spreadsheet; checking for completion, verifying the correct form was used, correctly dated by all parties, and returned within 30 days following the end of the reporting period. The Departmental Administrator will be notified if an employee has not returned a time and effort certification so they can follow-up and address the deficiency. 3. Student Supports Office Manager will review completed time and effort certifications on a monthly basis with the departmental administrator. 4. Student Supports will develop a time and effort training regarding procedures and the importance of completing time and effort certifications. This will ensure all required staff members understand what they need to report and why we need it completed. Time and effort training and detailed instructions will be provided at the beginning of each school year. Anticipated date to complete the corrective action: 09/30/2025

View Audit 357231

Finding 561617 (2024-001)

Material Weakness 2024

Kalama School District

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kalama School District September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kalama School District September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District’s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: James Capen, Director of Business Services 548 China Garden Rd. Kalama, WA 98625 360-673-5282 Corrective action the auditee plans to take in response to the finding: The Kalama School District has collected all time and effort documentation for the 2024-2025 fiscal year and will continue to review grant requirements and collect time and effort as required. Anticipated date to complete the corrective action: 12/31/2024

View Audit 357230

Finding 561574 (2024-001)

Material Weakness 2024

Wellpinit School District No. 49

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

The District acknowledges the finding regarding noncompliance with federal wage rate requirements under the Davis-Bacon Act for a federally funded construction project. At the time, the District was unaware of the $2,000 threshold triggering these requirements and did not include the necessary wage ...

The District acknowledges the finding regarding noncompliance with federal wage rate requirements under the Davis-Bacon Act for a federally funded construction project. At the time, the District was unaware of the $2,000 threshold triggering these requirements and did not include the necessary wage rate provisions in the contract or collect certified payroll reports. To address this, the District is: • Updating procurement and contracting procedures to include Davis-Bacon Act requirements • Providing staff training on federal wage rate compliance • Implementing procedures to ensure proper contract language and weekly certified payroll collection • Establishing monitoring processes to verify ongoing compliance These actions will strengthen internal controls and ensure adherence to all applicable federal requirements moving forward.

View Audit 357204

Finding 561529 (2024-007)

Material Weakness 2024

Dunseith Public School District No. 1

ND

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.

View Audit 357152

Finding 561513 (2024-001)

Significant Deficiency 2024

Seattle School District No. 1

WA

School Nutrition Programs Allowable Costs / Cost Principles Eligibility

In response to this finding, the Culinary Services department under the guidance of the Operations team in SPS has made the following adjustments and changes to business practices: 1. The PLE tool has been formally integrated into the annual budgeting process to ensure routine compliance with this ...

In response to this finding, the Culinary Services department under the guidance of the Operations team in SPS has made the following adjustments and changes to business practices: 1. The PLE tool has been formally integrated into the annual budgeting process to ensure routine compliance with this guidance and accurate financial planning. 2. If a price increase is deemed necessary, it will undergo a thorough review and approval through the SPS board governance process. This will include a landscape review of meal prices in other districts in the Puget Sound region as well as similarly scaled districts nationally. This structured approach guarantees alignment with strategic objectives while maintaining transparency and accountability. 3. As of May 2025, the Culinary Services department under the direction of the Operations department will be taking action on a price increase for school lunches beginning for the 2025-26 school year with annual reviews scheduled for subsequent years.

View Audit 357117

Finding 561512 (2024-003)

Material Weakness 2024

Stedman-Wade Health Services, Inc.

NC

Allowable Costs / Cost Principles Material Weakness

The organization will conduct a comprehensive reconciliation of all salary expenses claimed under both the Provider Relief Fund (PRF) and the Employee Retention Tax Credit (ERTC). Overlapping or potentially duplicated costs will be adjusted as needed in coordination with legal and compliance advisor...

The organization will conduct a comprehensive reconciliation of all salary expenses claimed under both the Provider Relief Fund (PRF) and the Employee Retention Tax Credit (ERTC). Overlapping or potentially duplicated costs will be adjusted as needed in coordination with legal and compliance advisors.

View Audit 357109

Finding 561511 (2024-002)

Material Weakness 2024

Stedman-Wade Health Services, Inc.

NC

Material Weakness

The organization has addressed this issue by hiring a qualified CFO with the skills and experience necessary to manage the audit process and ensure timely preparation of required documentation. The CFO will implement an annual audit prep calendar and oversee ongoing readiness for year-end close and ...

The organization has addressed this issue by hiring a qualified CFO with the skills and experience necessary to manage the audit process and ensure timely preparation of required documentation. The CFO will implement an annual audit prep calendar and oversee ongoing readiness for year-end close and audit engagement.

View Audit 357109

Finding 561505 (2024-004)

Material Weakness 2024

Western Iowa Housing Corporation

IA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Section 811 Capital Advance – Assistance Lising Number: 14.181 Recommendation: We recommend the Project deposit the proper amount monthly and maintain the proper amount in the account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...

Section 811 Capital Advance – Assistance Lising Number: 14.181 Recommendation: We recommend the Project deposit the proper amount monthly and maintain the proper amount in the account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Regular monthly deposits into the repair and replacement escrow account. Name(s) of the contact person(s) responsible for corrective action: Erik Marsh, CFO Planned completion date for corrective action plan: June 30, 2025

View Audit 357103 Questioned Costs: $1

Finding 561475 (2024-001)

Material Weakness 2024

North Mason School District No. 403

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal Title I eligibility requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective actio...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal Title I eligibility requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective action the auditee plans to take in response to the finding: The district is strengthening its internal controls for monitoring the Per Pupil Expenditure (PPE) to match higher poverty concentration in its schools by the following: 1. Developing and utilizing an Excel Spreadsheet as a “PPE Tool” to allocate funds appropriately a. The PPE Tool will be a shared working document between the Business Office, Human Resources, and Title I Coordinator, b. The PPE Tool will be utilized when applying for the 2025-2026 Consolidated Grant and all future Consolidated Grant applications; and, c. The PPE Tool will be used when completing budgetary reviews at cabinet meetings. These measures will be implemented going forward as internal controls for ensuring compliance with eligibility requirements for Title I funding. Anticipated date to complete the corrective action: Beginning July 2025 when the District will be completing the Consolidated Grant application in the Education Grants Management System (EGMS).

View Audit 357060

Finding 561446 (2024-002)

Material Weakness 2024

Valley of the Sun Young Mens Christian Association

AZ

Reporting Material Weakness

Assistance Listing Number: 2024-002 Program: 93.434 Federal Agency: Every Student Succeeds Act/Preschool Development Grants Pass-Through Agencies: U.S. Department of Health and Human Services Contract State of Arizona Number: 90TP0087-01-00 Award Year: January 1, 2024 – September 30, 202...

Assistance Listing Number: 2024-002 Program: 93.434 Federal Agency: Every Student Succeeds Act/Preschool Development Grants Pass-Through Agencies: U.S. Department of Health and Human Services Contract State of Arizona Number: 90TP0087-01-00 Award Year: January 1, 2024 – September 30, 2024 Compliance Requirement: Reporting Criteria: Per the Preschool Development grant (“PDG”) manual provided by the grantor, a completion report is required to be submitted at the end of each grant award period. Condition: Required report was not submitted to the granting agency timely. Name of Contact Person: Connie Nelson, Chief Administration Officer Phone Number: 480-695-8799 Anticipated Completion Date: May 31, 2025 Views of Responsible Officials and Corrective Actions: The current YMCA Grant tracking form will be updated to include reporting requirement dates. The Associate Vice President of Finance (AVP) will maintain a calendar of all grant reporting requirements. The calendar will be populated as grants are awarded and reporting deadlines will be clarified with the governmental agencies if questions arise. The tracking form is reviewed twice monthly and is accessible to all members of the Finance team tasked with grant reporting and will be monitored by the AVP and Sr. Vice President of Finance.

View Audit 357040

Finding 561408 (2024-003)

Material Weakness 2024

Castle Rock School District No. 401

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Castle Rock School District No. 401 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Castle Rock School District No. 401 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of District contact person: Gloria Dupree, CSBS, CSBO Director of Fiscal Services Castle Rock School District 600 Huntington Ave S Castle Rock, WA 98611 Phone: 360.501.3132 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). • Provide a check list for finance, facilities, and procurement staff on Davis-Bacon compliance requirements, including how to access and apply wage determinations from SAM.gov. • Require all contractors and subcontractors on federally funded projects to sign certifications of compliance with federal wage laws. • Implement a checklist for federal construction projects. Provide training to all relevant staff on reviewing and verifying certified payroll reports. Anticipated date to complete the corrective action: 06/30/2025

View Audit 356985

Finding 561298 (2024-001)

Material Weakness 2024

Center for Energy and Environment

MN

Subrecipient Monitoring Reporting Material Weakness

EERE Information Dissemination, Outreach, Training, and Technical Analysis/Assistance Grant – Assistance Listing No. 81.117 Recommendation: We recommend the Organization puts a process in place to ensure the required reporting in completed in the timeline allowed by the granting agency and to comple...

EERE Information Dissemination, Outreach, Training, and Technical Analysis/Assistance Grant – Assistance Listing No. 81.117 Recommendation: We recommend the Organization puts a process in place to ensure the required reporting in completed in the timeline allowed by the granting agency and to complete any missed or late reporting requirements Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Center for Energy and Environment will implement FFATA reporting as an integral component of our Subrecipient Monitoring Framework. In accordance with federal requirements, CEE will report the details of all first-tier subaward and subcontract agreements in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting will occur in the month following the date of obligation for all new first-tier subawards and subcontracts exceeding $30,000. Additionally, CEE will comply with the executive compensation reporting requirement when the applicable reporting conditions are met. Name(s) of the contact person(s) responsible for corrective action: Magdalena Alonso, (Controller) and Laura Miller (Compliance Accountant) Planned completion date for corrective action plan: 05/12/02025

View Audit 356936

Finding 561216 (2024-001)

Material Weakness 2024

Jaeb Center for Health Research Foundation INC

FL

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

Department of Health and Human Services 2024-001 Procurement Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Explanation of disagreement with audit finding: There is no...

Department of Health and Human Services 2024-001 Procurement Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While the Organization had a procurement policy in place for the entire year, until October 1, 2024 it was noncompliant with the requirements of Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations. The new policy was implemented on October 1, 2024 and there were no instances of noncompliance after this date. It is the opinion of the organization that this finding has therefore already been resolved. Name(s) of the contact person(s) responsible for corrective action: Erica Vogt, CFO Planned completion date for corrective action plan: Already resolved

View Audit 356864

Finding 561206 (2024-001)

Material Weakness 2024

College Place School District No. 250

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

College Place Public Schools will take the following steps to prevent future noncompliance with time-and-effort documentation requirements: 1. Clarify Procedures: District leadership has revised internal protocols for documenting staff funded by federal grants, including fixed-schedule and semiannua...

College Place Public Schools will take the following steps to prevent future noncompliance with time-and-effort documentation requirements: 1. Clarify Procedures: District leadership has revised internal protocols for documenting staff funded by federal grants, including fixed-schedule and semiannual reporting procedures. (Already corrected effective September 2024) 2. Staff Training: Business office and program staff will be retrained in by July 31, 2025 on federal documentation standards, including OSPI Bulletin 048-17. (Completion by July 31, 2025) 3. Internal Review: A quarterly review process is now in place to ensure proper documentation is collected and retained for all federally funded personnel. (Already corrected effective September 2024) Grant Transition Oversight: All funding transitions (e.g., ESSER to TFCCLC) will now require a pre-transition compliance review by Director of Business Services and CPPS Payroll Specialist to avoid misaligned timelines and documentation gaps. (Completion by July 31, 2025)

View Audit 356827

Finding 561164 (2024-003)

Material Weakness 2024

Warren County Community Housing Agency, Inc.

IA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, a...

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Agency has determined that the cost of eliminating this material weakness in internal control would exceed its benefit.

View Audit 356748

Finding 560998 (2024-005)

Material Weakness 2024

Baldwin Care Center, Inc.

WI

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Federal Agency: U.S. Department of Agriculture, Rural Development, CFDA #10.766 Community Facilities Loans and Grants Cluster Corrective Action Plan: Upon the discovery of the underfunding of the debt service reserve account, the Facility discussed the situation with the Facility’s USDA contact. ...

Federal Agency: U.S. Department of Agriculture, Rural Development, CFDA #10.766 Community Facilities Loans and Grants Cluster Corrective Action Plan: Upon the discovery of the underfunding of the debt service reserve account, the Facility discussed the situation with the Facility’s USDA contact. The USDA has approved an action plan for the Facility to replenish the debt service reserve account by February 2028 with $5,000 monthly deposits which began in December 2024. Responsible Party: Mariah Voeltz, Acting Administrator Estimated completion date: December 31, 2024

View Audit 356633

Finding 560997 (2024-004)

Material Weakness 2024

Baldwin Care Center, Inc.

WI

Matching / Level of Effort / Earmarking Material Weakness Reporting

2024-004 – Material Weakness – Noncompliance in Reporting Federal Agency: U.S. Department of Agriculture, Rural Development, CFDA #10.766 Community Facilities Loans and Grants Cluster Corrective Action Plan: Management will put processes into place to ensure an auditor is engaged to complete a s...

2024-004 – Material Weakness – Noncompliance in Reporting Federal Agency: U.S. Department of Agriculture, Rural Development, CFDA #10.766 Community Facilities Loans and Grants Cluster Corrective Action Plan: Management will put processes into place to ensure an auditor is engaged to complete a single audit in accordance with the Uniform Guidance to complete timely submission to the Federal Audit Clearinghouse of the audit report and data collection form. Responsible Party: Mariah Voeltz, Acting Administrator Estimated completion date: June 30, 2025

View Audit 356633

Finding 560791 (2024-002)

Material Weakness 2024

The Astraea Foundation, Inc.

NY

Allowable Costs / Cost Principles Material Weakness Reporting § 200.516

Views of Responsible Officials: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) with department heads determining how their direct reports would spend time on various Astraea work stream...

Views of Responsible Officials: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) with department heads determining how their direct reports would spend time on various Astraea work streams and projects. This information is detailed in a level of effort (LOE) spreadsheet tracked against timesheets and budgets regularly. However, the processes for instituting regular updates to the LOE spreadsheet and timesheet allocations remained time-consuming and highly manual in FY2023 – which we believe resulted in misallocations. Astraea is currently reviewing internal processes to ensure, 1) that review and revision of the LOE spreadsheet and timesheet allocations can happen in a timely manner with less administrative burden, and 2) allowance of a more detailed review of the payroll allocation approval and entry process. As of January 1, 2025, a new finance system was implemented allowing for greater sophistication, consistency and automation of these processes. We do not expect to see this finding upon completion of our FY25 audit.

View Audit 356562

Corrective Action Plans

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