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Finding 1160193 (2024-019)
Material Weakness 2024
Town of Jonesboro
LA
Internal Control / Segregation of Duties Questioned Costs Material Weakness
The Town of Jonesboro acknowledges this audit finding and concurs that, for the reporting period ending June 30, 2024, performance and financial reports required under the State and Local Fiscal Recovery Funds (SLFRF) program were not submitted to the appropriate oversight authorities nor made avail...
The Town of Jonesboro acknowledges this audit finding and concurs that, for the reporting period ending June 30, 2024, performance and financial reports required under the State and Local Fiscal Recovery Funds (SLFRF) program were not submitted to the appropriate oversight authorities nor made available to the audit team. This lapse was due in part to a lack of understanding of the federal reporting requirements and the absence of internal procedures to track and manage SLFRF reporting obligations. The Town acknowledges that this noncompliance impeded the auditor’s ability to verify program expenditures and compliance with the applicable provisions of 2 CFR Part 200 and guidance issued by the U.S. Department of the Treasury and the Office of Management and Budget (OMB). To correct and prevent future occurrences of this issue, the Town will implement the following corrective action plan: 1. Immediate Remedial Action: The Town will submit any required SLFRF reports for the 2024 program year as soon as possible, even if past the original deadline. We will also reach out to the U.S. Department of the Treasury or its designated agency to formally communicate the reason for the delay and request guidance on next steps, including potential extensions or waivers. 2. Establishment of Formal Reporting Procedures: The Town is developing internal procedures and deadlines to ensure timely submission of all future federal grant reports. These procedures will include: o A reporting calendar with submission deadlines aligned to OMB and Treasury guidance; o Assigned personnel responsibilities for data collection, performance metrics, and narrative preparation; and o Review protocols by finance and grants administration officials prior to submission. 3. Staff Training and Capacity Building: The Town will seek appropriate training from federal or state agencies or through official SLFRF guidance webinars and 116 documentation to ensure staff are fully informed of compliance and reporting responsibilities under the program.
View Audit 370560
Finding 1160192 (2024-018)
Material Weakness 2024
Town of Jonesboro
LA
Questioned Costs Procurement, Suspension & Debarment § 200.320
The Town of Jonesboro acknowledges the audit finding and appreciates the opportunity to provide clarification regarding the cited payment of $85,476 to a contractor for water and sewer system repairs. This particular contractor had a long-standing relationship with the previous administration and co...
The Town of Jonesboro acknowledges the audit finding and appreciates the opportunity to provide clarification regarding the cited payment of $85,476 to a contractor for water and sewer system repairs. This particular contractor had a long-standing relationship with the previous administration and continued to submit invoices for services claimed to have been performed under prior authorizations. Upon assuming office, the current administration encountered a backlog of such invoices and, in many cases, limited to no documentation supporting the scope, schedule, or verification of the work that was allegedly completed. Due to the lack of transparency, inconsistent billing, and insufficient oversight, the current administration determined that it was not in the best financial or operational interest of the Town to continue any further engagement with this contractor. It became clear that the pattern of invoicing presented a risk of noncompliance and potentially unsupported expenditures. As a corrective measure, the Town took the following actions: 1. Final Settlement and Termination of Relationship: The Town made a one-time payment to settle the outstanding invoice history. This was done to clear any disputed or lingering financial obligations associated with the contractor’s services under the previous administration. 2. Legal Closure with Notarized Certification: The Town required and obtained a notarized letter from the contractor affirming that no additional payments are owed and that all contractual or informal claims have been resolved in full. This was done to ensure finality and mitigate any future risk or liability. 115 3. Policy Reaffirmation: The Town affirms its commitment to federal procurement regulations, specifically those set forth under 2 CFR § 200.320. Current procedures now mandate that all purchases exceeding the micro-purchase threshold undergo proper procurement documentation, including solicitation of price or rate quotations from multiple qualified vendors. Moving forward, the Town has ensured all vendors and contractors are engaged under transparent, documented, and compliant procurement procedures. This administration remains dedicated to restoring public trust and operating under full compliance with federal, state, and local purchasing regulations.
View Audit 370560 Questioned Costs: $1
Finding 1160191 (2024-017)
Material Weakness 2024
Town of Jonesboro
LA
Questioned Costs Allowable Costs / Cost Principles
The Town of Jonesboro acknowledges this audit finding and concurs with the conclusion that a duplicate payment occurred in connection with the use of $53,786 in funds from the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. The duplicate payment resulted from the same expenditure ...
The Town of Jonesboro acknowledges this audit finding and concurs with the conclusion that a duplicate payment occurred in connection with the use of $53,786 in funds from the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. The duplicate payment resulted from the same expenditure being reimbursed by a second federal program that was not designated as a major program. While this incident was unintentional and due to a lack of centralized grant tracking at the time, the Town has taken corrective action to prevent such issues from occurring in the future. Specifically: 1. Implementation of a Grant Award Management System: The Town is currently deploying a formal grant tracking and reconciliation system that will provide centralized oversight of all grant awards, expenditures, and reimbursements. This system is designed to prevent overlapping or duplicative claims across funding sources and will be supported by enhanced documentation and review protocols. 2. Internal Controls and Policy Enhancements: In response to this finding, the Town has updated its grant management policies and internal accounting procedures to include specific verification steps prior to submitting reimbursement requests. These policies now require: o Cross-checking all grant reimbursements against prior or pending claims, o Documenting funding source allocation for each expenditure, o Requiring dual review by finance and grants administration staff. 3. Staff Training and Grant Oversight: Personnel involved in grant administration and finance have received and will continue to receive training on federal allowable cost principles under 2 CFR Part 200, Subpart E. The Town is committed to maintaining compliance with all federal funding requirements and is actively working to reinforce accountability and transparency in its use of public funds. The Town will coordinate with the appropriate federal and state authorities to resolve any remaining discrepancies and, if necessary, return funds that have been deemed ineligible or duplicated.
View Audit 370560 Questioned Costs: $1
Finding 1160190 (2024-016)
Material Weakness 2024
Town of Jonesboro
LA
Questioned Costs Procurement, Suspension & Debarment Material Weakness
The Town of Jonesboro respectfully disagrees with the characterization of this finding. While the Build America, Buy America Act (BABA) has been in effect since November 2021, the Town has not received any prior audit findings or notices of noncompliance related to BABA in previous grant cycles or d...
The Town of Jonesboro respectfully disagrees with the characterization of this finding. While the Build America, Buy America Act (BABA) has been in effect since November 2021, the Town has not received any prior audit findings or notices of noncompliance related to BABA in previous grant cycles or during past administrations. To date, there has been no formal 113 notification or technical assistance provided by federal or state agencies to guide the Town in implementing these requirements in its procurement policies. Nevertheless, the Town fully understands the intent and importance of the BABA provisions, which aim to promote domestic manufacturing and ensure compliance in the use of materials for federally funded infrastructure projects. In light of this finding, the Town will take the following corrective actions: 1. Policy and Procedure Updates: The Town will revise its existing procurement policies to explicitly include compliance requirements for the Build America, Buy America Act, including the use of U.S.-produced iron, steel, manufactured products, and construction materials in all federally funded infrastructure projects. 2. Training and Awareness: Staff involved in procurement, grant administration, and capital infrastructure will undergo appropriate training to ensure a clear understanding of BABA regulations and documentation requirements. The Town will also coordinate with the Louisiana Department of Environmental Quality and the Environmental Protection Agency to obtain relevant training materials and compliance tools. 3. Future Audit Integration: Although the Town has not previously received findings related to BABA, this issue will now be incorporated into internal compliance checklists and future audit procedures to ensure consistent adherence going forward. The Town of Jonesboro is committed to full compliance with federal funding regulations and will implement all necessary improvements to ensure that future federally funded projects align with BABA requirements.
View Audit 370560
Finding 1160189 (2024-015)
Material Weakness 2024
Town of Jonesboro
LA
Subrecipient Monitoring Questioned Costs Cash Management
The Town of Jonesboro respectfully disagrees with this finding as presented. While the audit notes delays between the receipt of federal funds and their disbursement, the Town asserts that it is not responsible for managing or operating the federal financial system that governs the authorization, di...
The Town of Jonesboro respectfully disagrees with this finding as presented. While the audit notes delays between the receipt of federal funds and their disbursement, the Town asserts that it is not responsible for managing or operating the federal financial system that governs the authorization, disbursement, or scheduling of funds related to the referenced grant. The Louisiana Department of Environmental Quality (LDEQ) and other relevant governmental entities manage the disbursement platform used for this grant, and Town personnel do not have direct administrative control over its structure or scheduling capabilities. Furthermore, Town staff have not received adequate training or guidance from state or federal administrators regarding the procedural requirements or compliance timelines for the Clear Water State Revolving Fund (CWSRF) program. Despite these limitations, the Town remains fully committed to compliance with federal cash management standards and the Uniform Guidance (2 CFR § 200.305), which requires recipients to minimize the time elapsing between the receipt and disbursement of federal funds. To that end, the Town will take the following corrective actions: 1. Formal Communication with Program Administrators: The Town will engage the appropriate contacts at the Louisiana Department of Environmental Quality and relevant federal partners to clarify disbursement protocols, timelines, and responsibilities under the CWSRF program. 2. Staff Training and Coordination: The Town will coordinate with the LDEQ and/or EPA to request or arrange formal training for municipal staff involved in the administration of federal grant funds, with a focus on cash management and financial compliance procedures. 3. Procedure Development: Following training and clarification from the funding agencies, the Town will develop internal procedures and documentation protocols to ensure that federal funds are disbursed as promptly as administratively possible upon receipt. The Town of Jonesboro affirms its commitment to fiscal transparency, accountability, and compliance with all applicable state and federal grant management requirements. We look forward to working collaboratively with our state and federal partners to improve administrative performance in all future program years.
View Audit 370560 Questioned Costs: $1
Finding 1160183 (2024-001)
Material Weakness 2024
Reset to Success Foundation, Inc.
IL
Questioned Costs Cash Management Reporting
With the input of our accounting firm, we will change our internal accounting and expenditure reporting procedures from cash to accrual basis, starting with the month of October 2025 reporting. This will be done in order to establish clear processes for tracking expenditures on the accrual basis, en...
With the input of our accounting firm, we will change our internal accounting and expenditure reporting procedures from cash to accrual basis, starting with the month of October 2025 reporting. This will be done in order to establish clear processes for tracking expenditures on the accrual basis, ensuring alignment with ETA-9130 reporting requirements. This will include training relevant staff.
View Audit 370553
Finding 1160125 (2024-003)
Material Weakness 2024
Lake Health District
OR
Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.512
Response Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports. Responsible Party CFO at Lake Health District Estimated Completion 12/31/2025
Response Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports. Responsible Party CFO at Lake Health District Estimated Completion 12/31/2025
View Audit 370530
Finding 1160123 (2024-002)
Material Weakness 2024
Tuscan Brotherhood Homes Ii, Inc.
CT
Questioned Costs HUD Housing Programs
Major Federal Award Programs Audit:Mortgage Insurance Rental Housing, Federal Assistance Listing Number 14.134 Comments on the Finding and Recommendation During lhe year ended December 31, 2024, the p-oject paid payroll expenses in the amount of $4,342: on behalf of an affiliate from project cash wi...
Major Federal Award Programs Audit:Mortgage Insurance Rental Housing, Federal Assistance Listing Number 14.134 Comments on the Finding and Recommendation During lhe year ended December 31, 2024, the p-oject paid payroll expenses in the amount of $4,342: on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $4,342. Action(s) Taken or Planned on the Finding The amount of $4,342 was located and the affiliate property has returned the amount paid in error lo Tuscan as of February 28, 2025. Plans were put in to place to have the approval process go through a two-step verification process.
View Audit 370521 Questioned Costs: $1
Finding 1160121 (2024-003)
Material Weakness 2024
Shiloh Manor, Inc.
CT
Questioned Costs Special Tests & Provisions HUD Housing Programs
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2024, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely mont...
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2024, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely monthly deposits to the reserve in the amount of $5,500 per month. Action(s) Taken or Planned on the Finding As of December 31, 2024 the reserve funding amount owed for 2024 in the amount of $5,500. This was deposited to the reserve account on February 9, 2025.
View Audit 370520
Finding 1160120 (2024-002)
Material Weakness 2024
Shiloh Manor, Inc.
CT
HUD Housing Programs Questioned Costs Matching / Level of Effort / Earmarking
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76....
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76. Action(s) Taken or Planned on the Finding As of December 31, 2024 the $76 of payroll expenses was not reimbursed from the affiliate project account. This has been processed in the current year on September 5,2025.
View Audit 370520
Finding 1160119 (2024-001)
Material Weakness 2024
Shiloh Manor, Inc.
CT
HUD Housing Programs Questioned Costs Special Tests & Provisions
Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due s...
Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. As of December 31, 2024, management had not repaid $40,239 due to reserve for replacement Action(s) Taken or Planned on the Finding As of December 31, 2024, management has not repaid $40,239 due to reserve for replacement. Additionally, no deposits were made into the reserve for replacement. The owner and agent met with HUD on September 15, 2022 to discuss the loan repayment. It was determined that the loan payment would be deferred and absorbed into the budget-based increase submitted lo HUD and currently in review. This would cover the loan repayment that has been impossible to repay because the property has not operated efficiently since the Residual Receipt swipe of $241,000 in 2017. The finding is repeated as Finding No. 2024-001
View Audit 370520
Finding 1159894 (2024-002)
Material Weakness 2024
City of Nashua
NH
Period of Performance Questioned Costs Subrecipient Monitoring § 200.308 § 200.309 § 200.403
Corrective Action Plan – Federal Funds Review and Processing Audit Finding Reference: Response to Finding 2024-002: Improvement Control Over Period of Performance for Federal Awards Name of Contact Person and Completion Date: Krystal De Gray, COO of Nashua School District 09-22-2025 Planned Correcti...
Corrective Action Plan – Federal Funds Review and Processing Audit Finding Reference: Response to Finding 2024-002: Improvement Control Over Period of Performance for Federal Awards Name of Contact Person and Completion Date: Krystal De Gray, COO of Nashua School District 09-22-2025 Planned Corrective Action: The Nashua School District acknowledges the finding related to the control over the period of performance for federal awards (Finding 2024-002). In response, the district will develop and implement a formal internal procedure to ensure that all purchases funded by federal awards are both placed and received within the established period of performance. This procedure will include appropriate review, documentation, and oversight to maintain compliance with federal grant regulations. To further strengthen internal controls, the Nashua School District will implement a procedure limiting purchases to occur no later than 15 days prior to the grant’s end date. Additionally, all necessary services must be received and completed prior to the expiration of the grant period. Mario Andrade Krystal De Gray Superintendent Chief Operating Officer
View Audit 370436 Questioned Costs: $1
Finding 1159885 (2024-004)
Material Weakness 2024
Claretian Associates INC
IL
Reporting Questioned Costs
By monitoring both auditors’ timeline and completion of requested audit items, Claretian will ensure that the reporting package be submitted to the Federal Audit Clearinghouse within nine (9) months after the end of the audit period.
By monitoring both auditors’ timeline and completion of requested audit items, Claretian will ensure that the reporting package be submitted to the Federal Audit Clearinghouse within nine (9) months after the end of the audit period.
View Audit 370425
Finding 1159877 (2024-002)
Material Weakness 2024
Lubbock County Hospital District D/b/a University Medical Center
TX
Allowable Costs / Cost Principles Questioned Costs
Finding 2024-002 Information on the federal program: Federal Program Name: Mental and Behavioral Health Education and Training Grants Federal Agency: U.S. Department of Health and Human Services Federal Assistant Listing and Title Number: 93.732 Award Year: January 1, 2024 to December 31, 2024 Crite...
Finding 2024-002 Information on the federal program: Federal Program Name: Mental and Behavioral Health Education and Training Grants Federal Agency: U.S. Department of Health and Human Services Federal Assistant Listing and Title Number: 93.732 Award Year: January 1, 2024 to December 31, 2024 Criteria or Specific Requirement: Activities Allowed/Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition: The District should only charge and be reimbursed by the grant for allowable expenditures based on the grant agreement. Correction Action Planned: We were using verbal guidance around meals, specifically page 84 of HHS Grants Policy Statement which states as follows under Consumer/ Provider Board Participation: “Allowable in accordance with applicable program regulations. When not specifically authorized by program regulations, only the following costs are allowable with OPDIV prior approval: The reasonable costs of necessary meals furnished by the recipient to consumer or provider participants during scheduled meetings if not reimbursed to participants as per diem or otherwise.” The conference in question was held outside some participants shift time so light refreshments were provided. However, in order to ensure compliance with the Notice of Award Terms and Conditions Grant Specific Term #5, the University Medical Center will not submit unallowable meal costs and provide refresher for existing grant Program Managers to ensure they understand the terms and conditions to avoid unallowable costs and discuss the terms and conditions with the HRSA Grants Management Specialist and Project Officer if questions arise. Contact Person (s) Responsible for Corrective Action: Aaron Davis, VP & Chief Experience Officer Anticipated Completion Date: The Corrective Action will be implemented by October 31, 2025 in response to the auditors’ recommendation.
View Audit 370418 Questioned Costs: $1
Finding 1159876 (2024-001)
Material Weakness 2024
Lubbock County Hospital District D/b/a University Medical Center
TX
Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.327
Federal Program Name: Mental and Behavioral Health Education and Training Grants Federal Agency: U.S. Department of Health and Human Services Federal Assistant Listing and Title Number: 93.732 Award Year: January 1, 2024 to December 31, 2024 Criteria or Specific Requirement: Procurement, Suspension ...
Federal Program Name: Mental and Behavioral Health Education and Training Grants Federal Agency: U.S. Department of Health and Human Services Federal Assistant Listing and Title Number: 93.732 Award Year: January 1, 2024 to December 31, 2024 Criteria or Specific Requirement: Procurement, Suspension and Debarment Condition: The District is required to follow their own documented procurement procedures which conform to the Uniform Guidance procurement standards. Correction Action Planned: The first contract in question was for a vendor (Healthsource Solutions) already under contract with Lubbock County Hospital District dba University Medical Center prior to the grant application. The vendor in question had been used since at least 2010, with the most recent contract for the current wellness portal (Wellness +) beginning in 2017. Because of the success of the wellness portal and established relationship with the vendor, University Medical Center included expansion of existing platforms and additional services provided by Healthsource Solutions as a large component of the Methodology/Approach in the proposed activities of the grant narrative submitted. Use of this vendor and its applications were specifically outlined in the grant project narrative and a critical component of meeting grant objectives. The second contract in question was for the Evaluation Group which provided specific services around grant program evaluation. This vendor was included in the original grant application and selected via the grant consultant used during the grant application process. University Medical Center follows the Lubbock County Purchasing Guidelines, which conform to the Uniform Guidance procurement standards. University Medical Center has reviewed the specified requirements of the Office of Management and Budget Uniform Guidance for procurement standards, specifically related to noncompetitive procurement and concurs that formal procurement methods were not used for expansion of new services with this existing vendor or adequate documentation was provided for noncompetitive procurement. In order to ensure compliance with the Uniform Guidance, the University Medical Center will provide training to existing grant Program Managers on Uniform Guidance procurement standards. Additionally, if a new grant is being pursued the grant committee should receive training on Uniform Guidance procurement standards before completing grant applications. On existing or future grants, any potential contracts or purchases over $75,000 should be reviewed by the grant Program Manager (or Grant Committee lead if a Program Manager has yet been assigned) to ensure all procurement guidelines are followed and sufficient documentation is obtained prior to purchase or contract execution. Contact Person (s) Responsible for Corrective Action: Aaron Davis, VP & Chief Experience Officer Anticipated Completion Date: The Corrective Action will be immediately implemented in response to the auditors’ recommendation.
View Audit 370418 Questioned Costs: $1
Finding 1159875 (2024-002)
Material Weakness 2024
County of York, Pennsylvania
PA
Questioned Costs Student Financial Aid Cash Management
We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist...
We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist the County’s Children & Youth Fiscal team in getting caught up on internal system timelines, as well as delayed reporting. The Consulting company will also be working to adequately train the Children & Youth Fiscal team for development purposes.
View Audit 370417
Finding 1159874 (2024-001)
Material Weakness 2024
County of York, Pennsylvania
PA
Questioned Costs Student Financial Aid Reporting
We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of r...
We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of reporting.
View Audit 370417
Finding 1159865 (2024-001)
Material Weakness 2024
Allenstown School District
NH
Questioned Costs Matching / Level of Effort / Earmarking
The LEA funding that was budgeted and expended was consistent with expectations, as a worksheet was completed and submitted to the State for approval of the original allotment. The issued identified in the finding appears to relate specifically to the ARP IDEA funding an additional allocation provid...
The LEA funding that was budgeted and expended was consistent with expectations, as a worksheet was completed and submitted to the State for approval of the original allotment. The issued identified in the finding appears to relate specifically to the ARP IDEA funding an additional allocation provided to the district well after the FY23/24 IDEA award. At no point did the State require our district to revise the MOE or resubmit the worksheet, which is why a revised version was not submitted. The district continued to receive grant approval without the ARP IDEA portion included in the worksheet. This was not due to staff inexperience or lack of training, but rather the direct result of the State’s guidance and approval process. In fact, the District has received multiple commendations from the State for the effective management of the IDEA funds. Moving forward, if additional funding is allocated, we will proactively submit a revised worksheet, regardless of whether the State requests it, to ensure full compliance with audit requirements and all grant fund related funding is captured.
View Audit 370405 Questioned Costs: $1
Finding 1159861 (2024-007)
Material Weakness 2024
Opportunities Credit Union
VT
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Management acknowledges the oversight and agrees with the recommendation. At the time of the finding, the Credit Union had not established written policies and procedures specific to the administration of the CDFI ERP program, which was required under the grant agreement. However, this finding relat...
Management acknowledges the oversight and agrees with the recommendation. At the time of the finding, the Credit Union had not established written policies and procedures specific to the administration of the CDFI ERP program, which was required under the grant agreement. However, this finding relates to the pre-merger entity’s administration of the CDFI ERP program. Since the merger, the current Credit Union is no longer a member of the CDFI Fund and therefore does not participate in federal programs subject to these requirements. Accordingly, the development of written policies and procedures related to federal grant administration is no longer applicable. To address the finding: • The issue has been documented as part of merger due diligence. • Management has confirmed that no further actions are required, as the current Credit Union does not administer CDFI or federal grant programs. CU1 will prepare adequate policies and procedures if it becomes applicable in the future. Expected Completion Date – Completed Responsible Parties – Wendy Gorevan, CFO (FAFCU pre-merger) and Scott McDonald, CFO (post-merger)
View Audit 370401
Finding 1159859 (2024-005)
Material Weakness 2024
Opportunities Credit Union
VT
Questioned Costs Allowable Costs / Cost Principles
Management acknowledges the error and agrees with the recommendation to strengthen documentation controls. While written approval was ultimately obtained from CDFI to cover the full $412,728 in expenditures, the Credit Union recognizes that contemporaneous documentation should have been maintained p...
Management acknowledges the error and agrees with the recommendation to strengthen documentation controls. While written approval was ultimately obtained from CDFI to cover the full $412,728 in expenditures, the Credit Union recognizes that contemporaneous documentation should have been maintained prior to incurring costs above the allowable limit. It should be noted that this expenditure and related documentation issue occurred prior to the recent merger. Following the merger, the current Credit Union is no longer a member of the CDFI Fund, and therefore the CDFI ERP reporting and expenditure requirements are no longer applicable. To address the finding, CU1 has: • Obtained written approval from CDFI to retroactively authorize the full expenditures incurred. • Documented the issue and corrective steps as part of merger due diligence. As CDFI Fund membership and related restrictions no longer apply post-merger, no further corrective actions are necessary. Expected Completion Date – Completed Responsible Parties – Wendy Gorevan, CFO (FAFCU pre-merger) and Scott McDonald, CFO (post-merger)
View Audit 370401
Finding 1159858 (2024-004)
Material Weakness 2024
Opportunities Credit Union
VT
Reporting Questioned Costs Period of Performance
Management acknowledges the error and agrees with the recommendation to strengthen reporting controls. While the report was ultimately corrected and resubmitted, CU1 recognizes the importance of ensuring all reports align with the required performance timeframe. It should be noted that this reportin...
Management acknowledges the error and agrees with the recommendation to strengthen reporting controls. While the report was ultimately corrected and resubmitted, CU1 recognizes the importance of ensuring all reports align with the required performance timeframe. It should be noted that this reporting error occurred prior to the recent merger. Following the merger, the Credit Union is no longer a member of the CDFI Fund, and therefore the CDFI ERP reporting requirements will not apply going forward. To address the finding, CU1 has: • Corrected and resubmitted the Year 1 reports to ensure compliance with the grant agreement at the time. • Documented the issue as part of merger due diligence to ensure transparency and closure. As CDFI Fund membership and related reporting obligations no longer apply post-merger, no further corrective actions are necessary beyond these steps. Expected Completion Date – Completed Responsible Parties – Wendy Gorevan, CFO (FAFCU pre-merger) and Scott McDonald, CFO (post-merger)
View Audit 370401
Finding 1159850 (2024-004)
Material Weakness 2024
Second Harvest Northern Lakes Food Bank
MN
Questioned Costs Procurement, Suspension & Debarment § 200.320
SHN will draft a “Federal Grants Management Policy Manual” and implements related procedures which will be in compliance with Uniform Guidance (2 CFR 200.320) for micro-purchases. As of April 2025, there is a Procurement Policy in place and contracted vendors and staff are required to follow the pol...
SHN will draft a “Federal Grants Management Policy Manual” and implements related procedures which will be in compliance with Uniform Guidance (2 CFR 200.320) for micro-purchases. As of April 2025, there is a Procurement Policy in place and contracted vendors and staff are required to follow the policy. For food purchases that are in relation to federal funding, due to multiple smaller purchases, the requester must obtain 3 quotes and complete a spreadsheet indicating why the vendor was selected. It is then approved by the Director of Operations to move forward with the purchase.
View Audit 370389 Questioned Costs: $1
Finding 1159836 (2024-007)
Material Weakness 2024
Second Harvest Northern Lakes Food Bank
MN
Questioned Costs Subrecipient Monitoring Eligibility § 200.303
The Programs and Partnership Team has developed a Standard Operating Procedure to ensure all team members are following requirements for eligibility and properly documenting that eligibility was obtained.
The Programs and Partnership Team has developed a Standard Operating Procedure to ensure all team members are following requirements for eligibility and properly documenting that eligibility was obtained.
View Audit 370389
Finding 1159800 (2024-003)
Material Weakness 2024
City of Akron, Ohio
OH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
2024-003 The City charged costs that were incurred prior to the beginning of the period of performance of the grant. Helen Tomic, Long Range Planning Manager December 31, 2025 The City will implement control procedure to prevent the charging of costs before the period of performance.
2024-003 The City charged costs that were incurred prior to the beginning of the period of performance of the grant. Helen Tomic, Long Range Planning Manager December 31, 2025 The City will implement control procedure to prevent the charging of costs before the period of performance.
View Audit 370339 Questioned Costs: $1
Finding 1159760 (2024-001)
Material Weakness 2024
Connecticut Harm Reduction Alliance, Inc.
CT
Allowable Costs / Cost Principles Cash Management Reporting
Management will continue to request invoices from vendors in a timely manner. In the event a vendor fails to provide such invoice management will make reasonably estimate of expense to be accrued at year-end.
Management will continue to request invoices from vendors in a timely manner. In the event a vendor fails to provide such invoice management will make reasonably estimate of expense to be accrued at year-end.
View Audit 370326
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