Corrective Action Plans

Finding 576209 (2024-005)

Material Weakness 2024

Resilience: Advocates for Ending Violence

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: Sep...

Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommendation: The Organization should establish and maintain written internal control procedures that cover the required five components of internal control for each area of compliance for each of its federal programs. The Organization should educate all employees working with federal programs of the Organization’s procedures and monitor compliance with them. Action Taken: The Organization will establish the necessary policies and procedures for managing its federal awards in compliance with federal requirements. These policies will be reviewed and updated annually. Managers will be required to familiarize themselves with financial policies annually. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.

View Audit 366127

Finding 576195 (2024-001)

Significant Deficiency 2024

Medical Teams International

OR

Allowable Costs / Cost Principles Questioned Costs Period of Performance § 200.308 § 200.309 § 200.403

USAID Foreign Assistance for Programs Oversees – Assistance Listing No. 98.001 Recommendation: Management should review its existing control structure and ensure that there are adequate processes and controls to ensure only expenditures incurred during the period of performance are booked to Federa...

USAID Foreign Assistance for Programs Oversees – Assistance Listing No. 98.001 Recommendation: Management should review its existing control structure and ensure that there are adequate processes and controls to ensure only expenditures incurred during the period of performance are booked to Federal programs and that the correct program codes are charged, based on the underlying supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Training on the Federal awards regulations to be provided to the country office. In addition, adjustments will be made to the review structure of expenditure to ensure full compliance. Follow up of the implementation status will be carried out by HQ finance. Name(s) of the contact person(s) responsible for corrective action: Florence Ruona Planned completion date for corrective action plan: September 30, 2025

View Audit 366111 Questioned Costs: $1

Finding 576183 (2024-005)

Significant Deficiency 2024

The Young Men's Christian Association of Metropolitan Denver

CO

Questioned Costs Allowable Costs / Cost Principles

Controls over Payroll charged to Federal Awards Condition: The YMCA is responsible for ensuring that support for all federal expenditures including payroll charged to federal grants is properly maintained. Criteria: Internal controls need to be sufficient to ensure that support for federal expendit...

Controls over Payroll charged to Federal Awards Condition: The YMCA is responsible for ensuring that support for all federal expenditures including payroll charged to federal grants is properly maintained. Criteria: Internal controls need to be sufficient to ensure that support for federal expenditures is available, including payroll records that agree to amounts charged to federal grants. Cause: The YMCA experienced turnover in the accounting department. Records were not maintained to support payroll costs charged to federal grants. Effect: When adequate support is not obtained and used to support the amount charged to the federal program or support by an after-the-fact review, there is a risk that unsupported or inaccurate costs are being charged to the federal program. Recommendation: We recommend proper control activities should be implemented to allow for a consistent, accurate, and allowable method to support distribution of personnel charges to federal programs. If management elects to continue to allocate personnel charged based on a budget estimate, the after-the-fact review should be properly documented. Views of Responsible Officials and Planned Corrective Action: The CFO, along with the financial team will impelment a process to perform timely review of salary expense charged to federal awards, and retain records by pay period as support for expenditures charged to federal awards.

View Audit 366102 Questioned Costs: $1

Finding 576175 (2024-003)

Significant Deficiency 2024

Moses Lake School District No. 161

WA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action ...

Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District acknowledges this finding and has taken steps to address all time-and-effort documentation issues. New procedures are now in place, including formal time-and-effort tracking using the appropriate method—semiannual or monthly—based on program guidelines and funding structure. The District has also implemented a policy that requires all journal entries to include supporting documentation. Each journal entry is reviewed and approved by multiple staff, including Business Office staff and program directors, before posting. These safeguards will ensure accountability, prevent future exceptions, and maintain public trust. Anticipated date to complete the corrective action: August 31, 2025

View Audit 366085 Questioned Costs: $1

Finding 576172 (2024-001)

Material Weakness 2024

Moses Lake School District No. 161

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

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: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the a...

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: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District acknowledges the finding and has implemented new procedures to ensure strong internal controls over time-and-effort documentation. This issue primarily occurred during a period of staff turnover. The District has since hired experienced personnel who are now overseeing federal program compliance. We have implemented a compliant time-and-effort tracking system consistent with OSPI and federal requirements. Documentation—whether semiannual certifications or monthly reports, as applicable—is collected, reviewed, and retained in accordance with the type of funding allocation. All documentation is reviewed by both the Business Office and program administrators to ensure accuracy. Monthly monitoring and required training for relevant staff are now embedded into our internal processes. The district is committed to ensuring accuracy and accountability in all federally funded programs. Anticipated date to complete the corrective action: August 31, 2025

View Audit 366085 Questioned Costs: $1

Finding 576168 (2024-002)

Material Weakness 2024

Moses Lake School District No. 161

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and private school requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corr...

Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and private school requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. In response, the District has established a regularly updated list of private schools within our boundaries. We will be proactively reaching out to these schools each year to determine interest and eligibility for Title I services, and are documenting all correspondence. In addition, we have strengthened time-and-effort documentation procedures as described in 2024-001. Our new internal controls include multilayered reviews and program director oversight to ensure timely, complete compliance. The District is committed to equity in services and transparency in all federal programming. Anticipated date to complete the corrective action: August 31, 2025

View Audit 366085 Questioned Costs: $1

Finding 576167 (2024-001)

Significant Deficiency 2024

Wtia Workforce Institute

WA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Apprenti agrees with the finding and acknowledges the importance of maintaining a full audit trail for all disbursement approvals. Apprenti adhered to its internal controls over compliance with allowable costs in accordance with 2 CFR Part 200 for all nonpayroll expenditures and had no findings in p...

Apprenti agrees with the finding and acknowledges the importance of maintaining a full audit trail for all disbursement approvals. Apprenti adhered to its internal controls over compliance with allowable costs in accordance with 2 CFR Part 200 for all nonpayroll expenditures and had no findings in prior Single Audits. However, due to a financial system migration, the audit trail documenting approval workflows for certain transactions was lost and could not be recovered or reconstructed. To prevent similar issues in the future and reinforce compliance, Apprenti has implemented the following corrective action: System Audit Trail Safeguards: Post‐migration, Apprenti implemented robust data retention protocols across both primary and backup financial systems to ensure that all approval workflows are securely preserved and transferable in the event of future system changes or migrations.

View Audit 366081

Finding 576113 (2024-004)

None 2024

Gooding Senior Housing Association INC

ID

Matching / Level of Effort / Earmarking Questioned Costs Procurement, Suspension & Debarment § 200.318

Finding 2024-004 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Procurement Questioned Costs: None Name of contact person and title: Pat Bishop, President Condi...

Finding 2024-004 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Procurement Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The entity has not established or documented a formal procurement policy or procedures to guide the acquisition of goods and services. No written guidelines were provided during the review period. Management Response: Management intends to establish a procurement policy. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576112 (2024-003)

Material Weakness 2024

Gooding Senior Housing Association INC

ID

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...

Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: Management has requested that the auditor propose certain year-end adjustments to bring the financial statements into conformity with Generally Accepted Accounting Principles (GAAP). For example, cash to accrual adjustments, depreciation calculations and adjustments, adjustments to debt and interest expense, interest subsidy adjustments, etc. Management Response: Management has evaluated the risk that a material misstatement might occur and not be detected in the financial statements. Management believes that the risk of material misstatement is not significant for the following reasons: 1. The entries are standard entries required to be made each year. If an entry was not made it would be obvious in the financial statements. A calculation error that would be material to the financial statements would also be obvious. 2. Management reviews and approves both the proposed adjusting journal entries and the financial statements prior to release. Based upon management’s consideration of the risk of material misstatement, management believes the costs of hiring, training, and monitoring part-time accounting personnel far exceed any potential benefits from implementing additional controls. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576109 (2024-001)

Significant Deficiency 2024

Cote Brilliante Presbyterian Church Housing Corporation

MO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.302 § 200.403

The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be ...

The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be maintained and made available for audit verification. Elimination of Interproject Borrowing - Effective immediately, the Project has ceased the practice of borrowing funds from other HUD-assisted projects. Future interproject transactions will not be initiated unless expressly authorized by HUD. Polidy Development and Implementation - The Project will adopt a written policy governing cash management and interproject transactions by September 30, 2025. The policy will prohibit interproject loans without HUD approval and establish procedures for timely monitoring of accounts payable. Training and Oversight - Project staff responsible for financial reporting will receive training on HUD requirements and Uniform Guidance within 120 days. In addition, management will review monthly financial reports to ensure no interproject balances exist.

View Audit 366023 Questioned Costs: $1

Finding 576102 (2024-002)

Significant Deficiency 2024

Marshall County

IL

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency

2024-002 FINDING Contact Person – Scott Peters, Auditor/Treasurer Corrective Action Plan – Will review procedures over timecard approval. Completion Date – September 30, 2025

View Audit 366011

Finding 576087 (2024-012)

Material Weakness 2024

City of Shreveport

LA

Reporting Questioned Costs Subrecipient Monitoring § 200.1 § 200.303

Accounting has reviewed all projects and Ordinances related to ARPA and has updated reports and records to fully account for ARPA funding. From the Chief Administrative Officer (CAO) and the department responsible for a specific project that has multiple funding sources, confirmation was obtained on...

Accounting has reviewed all projects and Ordinances related to ARPA and has updated reports and records to fully account for ARPA funding. From the Chief Administrative Officer (CAO) and the department responsible for a specific project that has multiple funding sources, confirmation was obtained on what amounts were obligated ARP funds. This strengthens the controls over the report submission process to ensure the reported amounts are accurate and reconciled properly. Person Responsible: Sheila Faour, CFO Anticipated Completion Date: Immediately

View Audit 365989

Finding 576081 (2024-002)

None 2024

Legal Services Nyc and Constituent Corporations

NY

Eligibility Questioned Costs

The Director of Grants and Contracts for Queens Legal Services has spoken to the supervisor for the paralegals responsible for the errors in these cases, who has spoken to the paralegals. The Compliance Officer is working with LSNYC's LegalServer Support IT specialist to see if the platform can be ...

The Director of Grants and Contracts for Queens Legal Services has spoken to the supervisor for the paralegals responsible for the errors in these cases, who has spoken to the paralegals. The Compliance Officer is working with LSNYC's LegalServer Support IT specialist to see if the platform can be customized so that LSC Eligibility Overrides can only be used to go from Yes to No (as is necessary when we have open a duplicate case for a client, since only one case can be LSC eligible), which is the only acceptable way for LSC Eligibility Overrides to work. The Compliance Officer will work with the Citywide Director of Intake to develop written materials that (1) remind intake staff to exclude primary residences from Asset totals, which has always been and will continue to be part of financial eligibility training; (2) remind intake staff that an Asset Override may only be made with the written approval of a supervisor (who will review to make sure that the assets legitimately exceed the asset ceiling) documented in the case file; and (3) explain to intake staff the appropriate use of each of the override fields - income overrides, asset overrides, and LSC Eligibility overrides.

View Audit 365979

Finding 576080 (2024-001)

None 2024

Legal Services Nyc and Constituent Corporations

NY

Eligibility Questioned Costs

The Compliance Officer met with the Grants and Contracts team from Manhattan Legal Services about the income ineligible case and discussed systems for ensuring that supervisors review the monthly compliance cleanup reports and make the identified corrections as instructed. They will reiterate to al...

The Compliance Officer met with the Grants and Contracts team from Manhattan Legal Services about the income ineligible case and discussed systems for ensuring that supervisors review the monthly compliance cleanup reports and make the identified corrections as instructed. They will reiterate to all staff that the LSC income eligibility category in our case management system, LegalServer, is unrelated to income eligibility criteria for individual contracts and that while LSNYC may represent a client who is not LSC income eligible using funds for which that is permissible, those cases must be marked as LSC income ineligible. The intake paralegal responsible for the erroneous override will get remedial instructions on removing such overrides rather than leaving them in place. Additionally, the Compliance Officer has been meeting with staff in other boroughs who distribute monthly cleanup reports to evaluate their practices for ensuring corrections are made in response to the reports. The Compliance Officer and Citywide Director of Intake Services will continue to train on how the LSC income eligibility criteria are to be applied, and that No should be selected for LSC income eligibility even when a client is income eligible under other funders’ contracts. The Director of Grants and Contracts for Queens Legal Services has spoken to the attorney and supervisor responsible for the incorrect LSC Eligibility Override Note in the asset-ineligible case. The Compliance Officer is working with LSNYC's LegalServer Support IT specialist to see if the platform can be customized so that LSC Eligibility Overrides can only be used to go from Yes to No (as is necessary when we have open a duplicate case for a client, since only one case can be LSC eligible), which is the only acceptable way for LSC Eligibility Overrides to work. The Compliance Officer and the Citywide Director of Intake will continue to train staff on the LSC asset eligibility criteria and stress that although we can accept clients whose assets exceed the LSC asset ceiling, no one should be selected for Asset and LSC eligibility for those cases.

View Audit 365979

Finding 576075 (2024-001)

Significant Deficiency 2024

Shasta Community Health Center, Inc.

CA

Questioned Costs Special Tests & Provisions

Description of Finding: Sliding fee discounts were given to five of the 40 patients tested that were inconsistent with the Health Center’s sliding fee discount policy. Statement of Concurrence: Shasta Community Health Center (SCHC) management agrees with the finding related to sliding fee discounts...

Description of Finding: Sliding fee discounts were given to five of the 40 patients tested that were inconsistent with the Health Center’s sliding fee discount policy. Statement of Concurrence: Shasta Community Health Center (SCHC) management agrees with the finding related to sliding fee discounts being provided to a small number of patients inconsistent with the Health Center’s sliding fee discount policy. The finding suggests that staff miscalculated which discount these patients would qualify for based on the income documented on the sliding fee forms. This miscalculation caused incorrect sliding fee discounts to be provided. Corrective Action: Miscalculations seem to be the leading cause of the errors noted by the auditors. Ongoing training/internal audits needs to be more robust to ensure staff understand and accurately calculate which discount the patient qualifies for. Center Managers shall review the slide audits to determine which employees are making errors and provide re-training or corrective action as applicable and document/monitor for improvement. In addition, SCHC is in the process of launching a computer-based patient form completion system, which will calculate the slide fee automatically, removing much of the human element, and thereby greatly reducing the likelihood of miscalculation. We will continue to perform audits on the new process to ensure we see an improvement in our administration of the sliding fee discount program. Individual Primarily Responsible for Corrective Action: Chief Operations Officer Projected Completion Date: Center Managers will begin documenting retraining/corrective action taken based on sliding fee audit starting June 2024. SCHC is in the process of creating the electronic forms needed to launch the computer-based registration and income verification. We expect the forms to be ready to go live late Fall, early Winter.

View Audit 365975

Finding 576055 (2024-003)

Material Weakness 2024

Public Defender Association

WA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.326

Material weakness in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: PDA adopted a new, updated procurement policy in Oct...

Material weakness in internal control over compliance with procurement procedures meeting the requirements of 2 CFR Part 200. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: PDA adopted a new, updated procurement policy in October 2024. PDA worked with Clark Nuber to develop this policy. Anticipated Completion Date: October of 2024 Name(s) of the Contact Person(s) Responsible for Corrective Action: Barbara Donohue, Director of Finance Lisa Daugaard, Tara Moss, and Fe LopezGaetke Co-Executive Directors

View Audit 365948 Questioned Costs: $1

Finding 576045 (2024-004)

Significant Deficiency 2024

Cimarron Watershed Alliance, Inc.

NM

Subrecipient Monitoring Questioned Costs Procurement, Suspension & Debarment § 200.302 § 200.305 § 200.318

Finding 2024-004: Written Policies and Procedures • Planned Corrective Action: We will adopt formal policies and procedures that document our current practices and also meet the requirements of the Code of Federal Regulations (CFR). • Anticipated Completion Date: September 30, 2025. • Responsible C...

Finding 2024-004: Written Policies and Procedures • Planned Corrective Action: We will adopt formal policies and procedures that document our current practices and also meet the requirements of the Code of Federal Regulations (CFR). • Anticipated Completion Date: September 30, 2025. • Responsible Contact Person: Rick Smith, Executive Director

View Audit 365934

Finding 576039 (2024-003)

None 2024

Third Street Community Clinic Dba Third Street Family Health Services

OH

Questioned Costs Reporting

Finding Number: 2024-003 Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of th...

Finding Number: 2024-003 Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Anticipated Completion Date: 12/31/2025 Responsible Contact Person: Peggy Anderson, Chief Executive Officer

View Audit 365929

Finding 576035 (2024-002)

Significant Deficiency 2024

Third Street Community Clinic Dba Third Street Family Health Services

OH

Questioned Costs Special Tests & Provisions

Finding Number: 2024-002 Planned Corrective Action: The sliding fee adjustment errors resulted from an error in the set up of the automated adjustment calculation within the Electronic Health Record system. Management has identified the error with plans to ensure correction within the system. Furth...

Finding Number: 2024-002 Planned Corrective Action: The sliding fee adjustment errors resulted from an error in the set up of the automated adjustment calculation within the Electronic Health Record system. Management has identified the error with plans to ensure correction within the system. Further, the Organization will implement a process to periodically review sliding fee adjustments throughout the year for accuracy. Anticipated Completion Date: 12/31/2025 Responsible Contact Person: Peggy Anderson, Chief Executive Officer

View Audit 365929

Finding 575995 (2024-002)

Significant Deficiency 2024

Young Women's Christian Association of Northeast Kansas

KS

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303

Contact person responsible for correction action – Linda Aziz, Chief Financial Officer Anticipated completion date – August 29, 2025 Corrective action YWCA of Northeast Kansas agrees with the finding. An addendum to the Grant Oversight Policy will require quarterly reviews of grant expenditures. The...

Contact person responsible for correction action – Linda Aziz, Chief Financial Officer Anticipated completion date – August 29, 2025 Corrective action YWCA of Northeast Kansas agrees with the finding. An addendum to the Grant Oversight Policy will require quarterly reviews of grant expenditures. The CFO will ensure expenditures are properly coded and reported in the correct period, in collaboration with accounting partners. Discrepancies will be promptly addressed.

View Audit 365889 Questioned Costs: $1

Finding 575974 (2024-001)

None 2024

The Indianapolis Foundation

IN

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Corrective Action Taken: Upon being notified of the discrepancies, The Indianapolis Foundation notified the City of Indianapolis. A forensic financial review was conducted to verify the questioned costs and all findings were shared with relevant stakeholders. The funds were repaid by the subrecip...

Corrective Action Taken: Upon being notified of the discrepancies, The Indianapolis Foundation notified the City of Indianapolis. A forensic financial review was conducted to verify the questioned costs and all findings were shared with relevant stakeholders. The funds were repaid by the subrecipient to The Indianapolis Foundation on December 23, 2024, and the unspent remaining grant funds were subsequently returned as well. The Indianapolis Foundation and subrecipient took decisive action to address the malfeasance, recover funds and prevent future occurences. Individual Responsible: Lorenzo Esters, President - The Indianapolis Foundation Anticipated Date of Completion: December 31, 2024

View Audit 365878 Questioned Costs: $1

Finding 575951 (2024-001)

Significant Deficiency 2024

Hazelden Betty Ford Foundation and Subsidiaries

MN

Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs

Finding 2024-001: Non-compliance with Special Tests and Provisions: Disbursements Condition For 3 of 25 students selected for testing, the disbursement dates did not agree between the student’s institutional account and the data reported to COD. Each student had disbursements that were later partial...

Finding 2024-001: Non-compliance with Special Tests and Provisions: Disbursements Condition For 3 of 25 students selected for testing, the disbursement dates did not agree between the student’s institutional account and the data reported to COD. Each student had disbursements that were later partially or fully refunded. The sample was not a statistically valid sample. Recommendation It is recommended that policies, procedures and effective controls are put in place to verify that the disbursement dates for federal funds are matching between the student account detail and the COD system. Corrective Action The Foundation will ensure that policies, procedures and effective controls are in place to verify the matching of the disbursement dates for federal funds between the student account detail and the COD system. Anticipated completion date of implementing the corrective action plan will be immediate.

View Audit 365871 Questioned Costs: $1

Finding 575881 (2024-002)

None 2024

Planned Parenthood South Atlantic, Inc.

NC

Questioned Costs

Finding 2024-002 Recommendation: The Organization should ensure that financial assessments are maintained to support patients’ income classifications and amounts charged. Corrective Action: Management will establish enhanced controls to ensure compliance with financial assessment requirements: •Syst...

Finding 2024-002 Recommendation: The Organization should ensure that financial assessments are maintained to support patients’ income classifications and amounts charged. Corrective Action: Management will establish enhanced controls to ensure compliance with financial assessment requirements: •System Safeguards: Configure patient financial systems to prevent existing financialassessments from being overwritten when updates are made. •Documentation Procedures: Require scanned or electronic copies of financial assessments tobe retained in each patient record for audit verification. •Training: Staff will receive mandatory training on documentation standards, system use, andcompliance with Title X financial assessment rules. Training will be incorporated into new hireonboarding and annual compliance refreshers. •Monitoring: Quarterly compliance reviews will be conducted by the Finance Department inpartnership with Compliance to ensure proper maintenance of financial assessments. Findingswill be reported to management and corrective measures taken immediately. Person Responsible: Karl Leveille, Chief Financial Officer Anticipated Completion Date: Beginning April 2025, when Title X funds were withheld by the Organization. In the event funding is restored, corrective measures — including staff training, documentation, and monitoring — will be fully in place.

View Audit 365838

Finding 575845 (2024-002)

Significant Deficiency 2024

Fraser

MN

Questioned Costs Subrecipient Monitoring Reporting § 200.512

2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearing House on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Des...

2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearing House on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Description of Finding: The Single Audit Reporting Package for the year ended December 31, 2023 was required to be filed the earlier of 30 days after the receipt of the auditors’ report or nine months after year end. The Single Audit Reporting Package was uploaded to the Federal Audit Clearinghouse and was reviewed and approved; however, it was not submitted at that time resulting in the submission being late. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional step to the submission process to ensure the uploaded and approved Single Audit Reporting Package is timely submitted. The additional step will involve a reminder to reach out to its auditor on or prior to the due date if communication from its auditor noting its certification is not received. Projected Completion Date: 7/10/2025 Corrective Action: Management will continue to review and improve internal control procedures to identify and correct weaknesses that are resulting in reporting errors. Name of Contact Person: James Strickland, Controller 612-400-6155 james.strickland@fraser.org If the U.S. Department of Health and Human Services has questions regarding this Plan, please call James Strickland at 612-400-6155.

View Audit 365812

Finding 575843 (2024-001)

Significant Deficiency 2024

Wilkinson County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318 § 200.320 § 200.403

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: ...

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 235GA32N1099 (Year: 2023) Questioned Costs: $7,388 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were reviewed and approved and that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: The following corrective actions will be implemented by the School District: 1. Implement Strengthened Pre-Approval and Documentation Procedures: a. All Child Nutrition purchases will require a completed purchase request form that clearly identifies the funding source, purpose, and allowability under federal guidelines. b. Documentation (invoices, quotes, purchase orders) must be attached and reviewed by the School Nutrition Director and CFO or designee before approval. 2. Enhance Segregation of Duties: a. The individual initiating a purchase or expenditure will not be the same person approving or reconciling it. b. Monthly expenditure reviews will be performed jointly by the Finance Department and School Nutrition leadership to ensure accuracy and compliance. 3. Establish an Internal Monitoring Checklist: a. The School Nutrition Department will implement a monthly internal monitoring checklist that includes documentation review, reconciliation of expenditures, and verification of procurement compliance. The CFO will meet with the Nutrition director monthly. 4. Update Written Polices and Procedures: a. The district's Financial Procedures Manual and the School Nutrition Operations Manual will be updated by December 2025 to reflect all new internal control steps and approval requirements specific to federal expenditures. Estimated Completion Date: June 30, 2026 Contact Person: Tiffany Crockett, Chief Financial Officer Telephone: 478-946-5521 Email: tiffany.crockett@wilkinson.k12.ga.us

View Audit 365811 Questioned Costs: $1

Corrective Action Plans

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