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Corrective Action Plans

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Finding 1210852 (2025-001)
Material Weakness 2025
The Josselyn Center, Nfp
IL
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Period of Performance § 200.302 § 200.309 § 200.317 § 200.327 § 200.403
2025-00I Condition: The center did not maintain adequate documentation to support compliance with Federal requirements related to allowable costs, period of performance, and procurement standards. Auditor's Recommendation: We recommend The Center review and revise its documentation policies and proc...
2025-00I Condition: The center did not maintain adequate documentation to support compliance with Federal requirements related to allowable costs, period of performance, and procurement standards. Auditor's Recommendation: We recommend The Center review and revise its documentation policies and procedures to ensure that compliance is met with regards to federal awards. Management response: Management agrees with the finding and has collaborated with grant personnel to implement standardized personnel activity reporting and cost allocation documentation for all federal grants. The Center will strengthen controls to ensure that only allowable costs incurred within the approved grant period are charged to federal awards. In addition, procurement procedures have been revised to ensure compliance with 2 CFR §§ 200.317-200.327. Corrective actions have been implemented or are in progress and apply to all federal awards moving forward beginning in FY2026.
View Audit 400141
Finding 1210841 (2025-004)
Material Weakness 2025
Alliance for African Assistance, Inc.
CA
Questioned Costs
View of Responsible Officials and Planned Corrective Actions: The agency will request documentation from its primary federal funding agency of retro-active approval.
View of Responsible Officials and Planned Corrective Actions: The agency will request documentation from its primary federal funding agency of retro-active approval.
View Audit 400124
Finding 1210827 (2025-003)
Material Weakness 2025
City of Austin
TX
Questioned Costs Reporting Significant Deficiency
Finding 2025-003: ALN 20.106 ABIA FAA, 3-48-0359-067-2021, 3-48-0359-071-2022, 3-48-0359-074-2024, 3-48-0359-073-2024, 3-48-0359-075-2024, 3-48-0359-077-2025, 3-48-0359-078-2025, 3-48-0359-079-2025, U.S. Department of Transportation — Significant Deficiency in Internal Control over Reporting and Fin...
Finding 2025-003: ALN 20.106 ABIA FAA, 3-48-0359-067-2021, 3-48-0359-071-2022, 3-48-0359-074-2024, 3-48-0359-073-2024, 3-48-0359-075-2024, 3-48-0359-077-2025, 3-48-0359-078-2025, 3-48-0359-079-2025, U.S. Department of Transportation — Significant Deficiency in Internal Control over Reporting and Finding of Non-compliance Contact Person – Lyn Estabrook, Deputy Chief, Airport Development Management Response – Concur. The Aviation Department has completed a thorough internal review of its FAA Airport Improvement Program (AIP) and other FAA grant reporting practices in response to the audit’s draft finding. This evaluation saw gaps in documentation and deadline management that contributed to delays and inconsistencies in required FAA performance reporting. While project updates were regularly communicated during monthly ADO coordination meetings and with Airport program wide written monthly reports these updates did not meet the FAA’s formal submission requirement for their written performance reports within 30 days of the close of each reporting period. To address these issues comprehensively and sustainably, the Department has already implemented significant process improvements, including the assignment of a dedicated Project Coordinator, formalization of reporting workflows, and establishment of a centralized reporting repository. The Division has also issued a fully documented FAA Grant Reporting Procedure and implemented annual mandatory training to ensure staff knowledge, consistency, and long-term compliance. These corrective actions are designed to prevent recurrence, enhance accountability, and ensure all future performance reports are completed, submitted, and documented in accordance with FAA requirements. See below write up of the Corrective Action Taken and Planned: 1. Project Coordinator Assigned: A dedicated Project Coordinator (PC) now manages report tracking, deadlines, and documentation control. 2. Annual Mandatory Training: • Training held February 5, 2026 • Annually recurring every October (new fiscal year) • Covers: o FAA forms o Deadlines o Submission requirements o Documentation standards 3. Formal 30 Day Reporting Controls: • Tracker auto calculates deadlines • PMs receive calendar invites and reminders at 21, 14, 7, and 3 days • FAA submissions now require CC to: o Project Coordinator o Airport Deputy Chief (Lyn Estabrook) o CIP Finance Manager (Cathy Brown) • Evidence of sent email placed in centralized repository 4. Centralized Evidence Repository: • All submitted forms, sent emails, and FAA acknowledgments stored in one location • Reduces risk of buried project files • Supports complete, auditable documentation 5. Procedure Issued: The FAA Grant Reporting Procedure has been issued and is now mandatory Division policy. 6. Timeline & Monitoring: • Immediate: Controls implemented in March 2026 • Next 90 Days: Review effectiveness after full quarterly cycle • Ongoing: o Annual training at beginning of the fiscal year o Quarterly internal reviews o Annual procedure update aligned to any FAA changes Estimated Completion – June 30, 2026.
View Audit 400108
Finding 1210811 (2025-002)
Material Weakness 2025
Augustana University Association
SD
Questioned Costs Student Financial Aid Reporting
National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is...
National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The reporting data wasn’t being sent timely to NSLDS, as a result of process and procedural changes at the University. With new personnel in positions and changing processes, management is confident in data feeding NSLDS within the 60 day period after thorough review of the process overall. This includes a remediation effort of IT data feeds to the NSLDS and the compilation of data. As the enrollment data is not sent on a daily/frequent basis, the next reporting cycle (coming month), the process will be investigated and triaged as necessary. Names of the contact persons responsible for corrective action: Josh Perkins, AVP – Finance/Admin; Kevin Klawonn, Director - IT Planned completion date for corrective action plan: 6/1/2026
View Audit 400089
Finding 1210804 (2025-001)
Material Weakness 2025
Augustana University Association
SD
Questioned Costs Student Financial Aid Reporting
Common Origination & Disbursement (COD) Reporting Recommendation: We recommend the University establish a process to ensure that all disbursement information is accurately reported to the COD system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...
Common Origination & Disbursement (COD) Reporting Recommendation: We recommend the University establish a process to ensure that all disbursement information is accurately reported to the COD system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding was ultimately caused by a syncing error of a batch job process that sends disbursement data to COD from our legacy (now retired) system that has since been replaced, as of October 2025. This was viewed as a one-off occurrence, not a broader systematic issue. The new system is better configured to accurately report disbursement information accurately. Further, Management has undergone a review of findings, and confirmed batch information is configured to send COD information accurately as of the finding notification date. Names of the contact persons responsible for corrective action: Josh Perkins, AVP – Finance/Admin; Kevin Klawonn, Director - IT Planned completion date for corrective action plan: April 30, 2026
View Audit 400089
Finding 1210797 (2025-001)
Material Weakness 2025
Amethyst Housing Development Fund Company, Inc.
NY
Special Tests & Provisions Questioned Costs Cash Management
Management concurs with the finding and the auditor's recommendation to utilize an interest-bearing account for project funds. Management is in the process of evluating the recommendation to determine an appropriate course of action.
Management concurs with the finding and the auditor's recommendation to utilize an interest-bearing account for project funds. Management is in the process of evluating the recommendation to determine an appropriate course of action.
View Audit 400088
Finding 1210791 (2025-001)
Material Weakness 2025
United Health Centers
NC
Questioned Costs Internal Control / Segregation of Duties
Management is evaluating policy changes. This is a material weakness related to Section II Financial statements.
Management is evaluating policy changes. This is a material weakness related to Section II Financial statements.
View Audit 400083
Finding 1210789 (2025-001)
Material Weakness 2025
Wyoming Housing Network, Inc. and Subsidiaries
WY
Questioned Costs Subrecipient Monitoring Eligibility
Finding #2025-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2025, three of the thirteen resident files selected for testing under the OMB Compliance Supplement lacked properly executed and documented resident eligibility forms. WHN Property Management shoul...
Finding #2025-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2025, three of the thirteen resident files selected for testing under the OMB Compliance Supplement lacked properly executed and documented resident eligibility forms. WHN Property Management should complete recertifications for the two residents still residing at the Property, ensure that all resident files are maintained at the site for each resident of the Property, and ensure that the resident files include all properly executed and documented resident eligibility forms. Action(s) taken or planned on the finding: WHN Property Management concurs with the finding and recommendation. WHN Property Management is in the process of completing recertifications for two of the residents still residing at the Property. One of the resident files noted in the statement of condition was for a resident who moved out of the Property in November 2025. No further action is required related to this resident's file. WHN Property Management intends to review and update, as necessary, the other resident files during the year ended September 30, 2026 to ensure the Property is in compliance with the OMB Compliance Supplement and the HOME loan agreement.
View Audit 400081
Finding 1210763 (2025-002)
Material Weakness 2025
Electric Power Board of Metro Govt of Nashville & Davidson CO
TN
Subrecipient Monitoring Reporting Questioned Costs
2025-002 – Late Submission of Uniform Guidance Report Cluster: Not applicable Sponsoring Agency: Tennessee Emergency Management Agency Award Name: All awards on the SEFA Award Number: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the...
2025-002 – Late Submission of Uniform Guidance Report Cluster: Not applicable Sponsoring Agency: Tennessee Emergency Management Agency Award Name: All awards on the SEFA Award Number: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: Not applicable We acknowledge the late submission of the Uniform Guidance report. The delay is attributed to the delayed release of the Office of Management and Budget Compliance Supplement and business disruptions experienced by NES as a result of the catastrophic Winter Storm Fern in January 2026. In conjunction with our storm response post-incident analysis, we are including staffing redundancies to ensure timely compliance with future reporting requirements. For inquiries regarding this finding, please contact Tabitha Beach at tbeach@nespower.com who is responsible for the corrective action.
View Audit 400031
Finding 1210730 (2025-001)
Material Weakness 2025
Barnstead School District
NH
Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.303 § 200.403
Signing of invoices have been added to our procedures when submitting invoices for payment. The required staff were notified of this addition to the procedures.
Signing of invoices have been added to our procedures when submitting invoices for payment. The required staff were notified of this addition to the procedures.
View Audit 400028
Finding 1210725 (2025-002)
Material Weakness 2025
Cimarron Watershed Alliance, Inc.
NM
Questioned Costs Subrecipient Monitoring Reporting
Management of CWA agrees with this finding and intends to develop and implement written internal control policies and procedures by December 31, 2026. Applicable employees will be trained in these policies and procedures by December 31, 2026.
Management of CWA agrees with this finding and intends to develop and implement written internal control policies and procedures by December 31, 2026. Applicable employees will be trained in these policies and procedures by December 31, 2026.
View Audit 400009
Finding 1210722 (2025-001)
Material Weakness 2025
Cimarron Watershed Alliance, Inc.
NM
Internal Control / Segregation of Duties Questioned Costs Material Weakness
CWA management is in agreement with this finding. They will develop and implement procedures requiring monthly independent reconciliations of all accounts to include bank reconciliations as well as the review of both journal entries and disbursements by an appropriate supervisor.
CWA management is in agreement with this finding. They will develop and implement procedures requiring monthly independent reconciliations of all accounts to include bank reconciliations as well as the review of both journal entries and disbursements by an appropriate supervisor.
View Audit 400009
Finding 1210719 (2025-003)
Material Weakness 2025
Legal Aid Chicago
IL
Questioned Costs Procurement, Suspension & Debarment Reporting
Recommendation: We recommend that management notify LSC prior to entering into any lease with an accessibility certification. Explanation of disagreement with audit finding: There is no disagreement with this finding Action taken in response to finding: Legal Aid Chicago’s new office space is fully ...
Recommendation: We recommend that management notify LSC prior to entering into any lease with an accessibility certification. Explanation of disagreement with audit finding: There is no disagreement with this finding Action taken in response to finding: Legal Aid Chicago’s new office space is fully ADA accessible. The current lease runs through February 28, 2041. Should Legal Aid Chicago choose to not extend the existing lease and relocate to a new location upon its expiration, we will be sure to provide formal notification and confirmation of ADA accessibility prior to lease execution. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: December 31, 2040
View Audit 400007
Finding 1210713 (2025-002)
Material Weakness 2025
Legal Aid Chicago
IL
Questioned Costs Eligibility Significant Deficiency
Recommendation: We recommend that management implement a control to ensure complete documentation is maintained for all cases that require retainer agreement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Legal Aid Ch...
Recommendation: We recommend that management implement a control to ensure complete documentation is maintained for all cases that require retainer agreement. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Legal Aid Chicago's Deputy Director/General Counsel has already contacted the employees who made the errors with respect to missing retainers and has included their supervisors in the communication to ensure compliance on a forward-looking basis. The Deputy Director/General Counsel will also hold a compliance training for staff covering LSC regulations by the end of Q3 2026. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: September 30, 2026
View Audit 400007
Finding 1210707 (2025-001)
Material Weakness 2025
Legal Aid Chicago
IL
Questioned Costs Eligibility Significant Deficiency
Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: While issues with PAI time for non-case activity w...
Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: While issues with PAI time for non-case activity were successfully remediated with the implementation of a required drop-down activity description field in the LegalServer case management system, the two erroneous entries in 2025 involved case time and resulted from cases that were opened as PAI “Yes” due to the intake occurring at a volunteer clinic and the expectation of volunteer attorney involvement that did not ultimately occur. Legal Aid Chicago's Deputy Director/General Counsel has already contacted the employees who made the errors with respect to PAI time and has included their supervisors in the communication to ensure compliance on a forward-looking basis. The Deputy Director/General Counsel will also hold a compliance training for staff covering LSC regulations by the end of Q3 2026. Name of the contact person responsible for corrective action: Teresa Sullivan, Deputy Director / General Counsel Planned completion date for corrective action plan: September 30, 2026
View Audit 400007
Finding 1210680 (2025-005)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Questioned Costs Reporting
ECA agrees with this finding and has created calendar reminders for all federal contracts to comply with all financial and programmatic requirements. ECA also hired a Director of Development in March 2026, who will also be partially responsible for maintaining contract compliance.
ECA agrees with this finding and has created calendar reminders for all federal contracts to comply with all financial and programmatic requirements. ECA also hired a Director of Development in March 2026, who will also be partially responsible for maintaining contract compliance.
View Audit 399984
Finding 1210676 (2025-003)
Material Weakness 2025
Hamtramck Public Schools
MI
Questioned Costs
Person responsible for the corrective action: Nate Talbot, Grant Director, Jill Boston, Payroll Coordinator, and Cindy Szuminski, Finance Manager Corrective action planned: Grant compliance is handled by the Grants Department. They will ensure staff charged 100% to a grant have semi-annual certifica...
Person responsible for the corrective action: Nate Talbot, Grant Director, Jill Boston, Payroll Coordinator, and Cindy Szuminski, Finance Manager Corrective action planned: Grant compliance is handled by the Grants Department. They will ensure staff charged 100% to a grant have semi-annual certifications completed and those partially charged to a grant have documentation to support the percent of time charged to the grant. The Payroll Coordinator will review Payroll Activity Reports to ensure pay items include the proper hourly rate of pay. Where it makes sense, pay items will be updated to include the rate of pay when it differs from an employee’s hourly rate of pay. The Grant Director will also review payroll activity in SMART to ensure charges to grant funds align with the approved grant budgets. Anticipated completion date: June 30, 2026
View Audit 399959
Finding 1210434 (2025-001)
Material Weakness 2025
Charter Township of Northville
MI
Questioned Costs Material Weakness Reporting § 200.303
Finding Number: 2025-001 Condition: The Township submitted the required reports, but one of the reports submitted did not properly identify the federal expenditures paid during the reporting period. Planned Corrective Action: The Township will implement a reconciliation and review process requiring ...
Finding Number: 2025-001 Condition: The Township submitted the required reports, but one of the reports submitted did not properly identify the federal expenditures paid during the reporting period. Planned Corrective Action: The Township will implement a reconciliation and review process requiring all reported federal expenditures to be verified against the general ledger and supporting documentation prior to submission. In addition, the Township will correct the identified errors and resubmit the report with accurate federal expenditure information. Contact person responsible for corrective action: Wendy Hillman Anticipated Completion Date: 12/31/2026
View Audit 399928
Finding 1210433 (2025-001)
Material Weakness 2025
Licking County Coalition for Housing, Inc.
OH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs
Recommendation: We recommend that management re-evaluate its policies and procedures to ensure an appropriate member of management is in place to review all expenditures charged to federal awards, as well obtaining the approval of the federal agency when changes are made that would impact funding an...
Recommendation: We recommend that management re-evaluate its policies and procedures to ensure an appropriate member of management is in place to review all expenditures charged to federal awards, as well obtaining the approval of the federal agency when changes are made that would impact funding and or amounts charged to the federal program. Action Taken: Management has implemented revised policies and procedures in place to strengthen the controls over activities allowed and unallowed and allowable costs to reduce the risk of inaccurate, unallowable, or wrongly allocated expenses charged to the federal program.
View Audit 399926
Finding 1210431 (2025-003)
Material Weakness 2025
Kiryas Joel Union Free School District
NY
Special Tests & Provisions Questioned Costs Procurement, Suspension & Debarment § 200.313 § 200.439
2025-003. Special Tests and Provisions United States Department of Education, passed through New York State Department of Education: Education Stabilization Fund COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U Condition: The District did not have formal...
2025-003. Special Tests and Provisions United States Department of Education, passed through New York State Department of Education: Education Stabilization Fund COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U Condition: The District did not have formal contracts with the contractors for some of the construction projects funded with ARP ESSER 3 funds. Although the contractors indicated in their submitted proposals that their quoted price was based on prevailing wages, there was no legally-enforceable contractual language requiring the contractors and their subcontractors to comply with the federal Wage Rate Requirements clauses and DOL regulations. Recommendation: The District should review and revise its existing procedures for reviewing and approving capital construction projects to ensure that fully-executed contracts are obtained, and that such contracts contain clauses related to the compliance with the federal Wage Rate Requirements. Planned Corrective Action: The District will review and revise its existing procedures for reviewing and approving capital construction projects to ensure that fully-executed contracts are obtained with clauses mandating compliance with federal Wage Rate Requirements. Responsible Contact Person: Mr. Chaim Wercberger District Treasurer Kiryas Joel Union Free School District 48 Bakertown Road Suite 401 Monroe, NY 10950 Anticipated completion date: June 30, 2026.
View Audit 399914
Finding 1210426 (2025-003)
Material Weakness 2025
Cedar Valley Services, Inc.
MN
Allowable Costs / Cost Principles Questioned Costs Significant Deficiency
Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization implement a process to verify employee pay rates are properly entered into the payroll system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....
Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization implement a process to verify employee pay rates are properly entered into the payroll system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a process for the HR department to review the payroll change report after accounting enters new pay rates. Names of the contact persons responsible for corrective action: Garry Hart, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: Ongoing
View Audit 399880
Finding 1210412 (2025-001)
Material Weakness 2025
Golden Years Senior Apartments, Inc. 122-Ee-078-Wah-Np
CA
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Statement of Condition #2025-001 (CFDA 14.157): During 2025, the Corporation did make its required residual receipts deposit of $44,817. In addition, the Corporation made a payment on the CRA loan of $44,817 without HUD approval. Recommendation: The Corporation and management should deposit surplus ...
Statement of Condition #2025-001 (CFDA 14.157): During 2025, the Corporation did make its required residual receipts deposit of $44,817. In addition, the Corporation made a payment on the CRA loan of $44,817 without HUD approval. Recommendation: The Corporation and management should deposit surplus cash into the residual receipts reserve upon receipt of the audited financial statements. Management should then seek HUD approval via HUD Form 9250 for payment on the CRA loan after the invoice is received. Action(s) taken or planned on the finding: The Corporation and management agree with the recommendation. No further action is required.
View Audit 399866
Finding 1208901 (2025-001)
Material Weakness 2025
Cedar Street Senior Apartments
CA
Questioned Costs HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN Name of Auditee: Cedar Street Senior Apartments, Inc. HUD Project No. 121-EE118-NP-WAH Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP Prepared By: Name: Chrissie Keeney Position: Corporate Controller Phone...
CORRECTIVE ACTION PLAN Name of Auditee: Cedar Street Senior Apartments, Inc. HUD Project No. 121-EE118-NP-WAH Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP Prepared By: Name: Chrissie Keeney Position: Corporate Controller Phone: (707) 822-9000 Finding 2025-001 Comments: Management Agrees with the finding. Actions: Management will implement controls and monitor the reserve for replacement account to ensure the reserve for replacement cash account is fully funded each year in accordance with the Regulatory Agreement.
View Audit 399855
Finding 1208900 (2025-001)
Material Weakness 2025
703 Cedar Street, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN Name of Auditee: 703 Cedar Street, Inc. HUD Project No. 121-EE-147-NP-WAH Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP Prepared By: Name: Chrissie Keeney Position: Corporate Controller Phone: (707) 822-9...
CORRECTIVE ACTION PLAN Name of Auditee: 703 Cedar Street, Inc. HUD Project No. 121-EE-147-NP-WAH Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP Prepared By: Name: Chrissie Keeney Position: Corporate Controller Phone: (707) 822-9000 Finding 2025-001 Comments: Management Agrees with the finding. Actions: Management will implement controls and monitor the reserve for replacement account to ensure the reserve for replacement cash account is fully funded each year in accordance with the Regulatory Agreement.
View Audit 399854
Finding 1208891 (2025-002)
Material Weakness 2025
Dakota Plains Legal Services, Inc.
SD
Questioned Costs Allowable Costs / Cost Principles Period of Performance
LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for proper cutoff of federal expenditures incurred during a grant’s period o fperformance to ensure only expenses incurred during current periods are included....
LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for proper cutoff of federal expenditures incurred during a grant’s period o fperformance to ensure only expenses incurred during current periods are included. Explanation of disagreement with audit finding: The Organization respectfully disagrees to the extent the finding suggests a reporting deficiency related to the specific item identified. As reflected in the audit correspondence, the underlying accrual in question was reviewed and determined by both the Organization’s accounting support and the auditors to be immaterial, and no adjustment was recommended or required. However, the Organization acknowledges the value of formalizing documentation of its review procedures to ensure consistency and clarity in all reporting determinations. Action taken in response to finding: Notwithstanding the above, the Organization will implement a formalized review and documentation process for financial and performance reports to ensure that all determinations—including immaterial items—are consistently reviewed, documented, and supported. This will include: • A standardized report review checklist • Documentation of materiality assessments and related decisions • Secondary review and approval prior to submission This process will be incorporated into the Organization’s accounting procedures and applied consistently across all LSC-funded grants. In addition, the revision to the Accounting Manual will be submitted to LSC for its review. Name(s) of the contact person(s) responsible for corrective action: William Sulik, Interim Executive Director and Lori Stanford, Deputy Director Planned completion date for corrective action plan: June 30, 2026
View Audit 399843
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