Corrective Action Plans

Finding 517957 (2023-014)

Significant Deficiency 2023

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Subrecipient Monitoring Questioned Costs Reporting

U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure prosper reporting of first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Sub...

U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure prosper reporting of first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Views of Responsible Officials and Corrective Action: Departments have been informed of the requirement and management will work with staff to ensure and reports are submitted to FSRS as required. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 336226

Finding 517956 (2023-013)

Significant Deficiency 2023

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs Special Tests & Provisions Significant Deficiency

U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure an environmental assessment is conducted for each project and/or program and documentation is maintained in the files. The ...

U.S Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster – 14.218 Management’s Response: Management will work with staff to ensure an environmental assessment is conducted for each project and/or program and documentation is maintained in the files. The documentation will be more specific to outline why the department determined the project and/or program is exempt from an environmental review. Views of Responsible Officials and Corrective Action: Departments have been informed of the requirement and management will work with staff to ensure and environmental assessment is conducted for each project with documentation maintained in the files. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 336226

Finding 517955 (2023-012)

Material Weakness 2023

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083 Management’s Response: During 2024, management worked with the Fire Department and Payroll to ensure only straight time was coded to this grant and no overtime was charged to this grant. This was a...

U.S Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) – 97.083 Management’s Response: During 2024, management worked with the Fire Department and Payroll to ensure only straight time was coded to this grant and no overtime was charged to this grant. This was a finding in 2022 but we were not aware until the audit was completed in 2024 there was an issue the existing payroll system was not flagging. This has been corrected in in 2024 and should not be a recurring issue. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year. Management will work with stakeholders so that only the allowed costs are used as the basis of the reimbursement packet. We have also created fencing around allowed costs and period of performance in our new ERP system. Management will ensure this is addressed by December 31, 2024. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 336226

Finding 517953 (2023-010)

Significant Deficiency 2023

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Reporting Questioned Costs Significant Deficiency § 200.303

U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: There was a change in the position of CFO and the Unified Government did not have access to the US Treasury system for a period of time to upload the report. The UG finance team wor...

U.S Department of Treasury COVID 19 – Coronavirus State and Local Fisal Recovery Funds – 21.027 Management’s Response: There was a change in the position of CFO and the Unified Government did not have access to the US Treasury system for a period of time to upload the report. The UG finance team worked with our outside contractor to gain access; and upon getting access to the system, immediately uploaded the form. This was caused by turnover in staff and is not reoccurring. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year. In concert with our ARPA consultant, we were able to combine the City & County on the portal and report timely quarterly since this initial issue in the reporting portal will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 336226

Finding 517952 (2023-009)

Material Weakness 2023

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition Services – 2301KSOAHD Management’s Response: The department had been using set percentage allocations for grants in the payr...

U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition Services – 2301KSOAHD Management’s Response: The department had been using set percentage allocations for grants in the payroll system. They are working with payroll and IT to be able to do real time reporting on personnel, number of daily hours per grant. This should be implemented in 2025. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year and due to transition and turnover within the department's staff. Management agrees with the stated finding and has implemented a corrective action plan. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 336226 Questioned Costs: $1

Finding 517950 (2023-008)

Material Weakness 2023

Unified Government of Wyandotte County and Kansas City, Kansas

KS

Matching / Level of Effort / Earmarking Questioned Costs § 200.303

U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition...

U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition Services – 2301KSOAHD Management’s Response: The department of aging is reviewing its current process to track spending and earmarking. A new system for compliance monitoring is planned for early 2025. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year and due to transition and turnover within the department's staff. Management will put controls and processes in place to ensure earmarking is being monitored for compliance. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

View Audit 336226 Questioned Costs: $1

Finding 517902 (2023-005)

Significant Deficiency 2023

Hips

DC

Questioned Costs Allowable Costs / Cost Principles Reporting

Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024 the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, empl...

Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024 the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, employees involved, % of time spent et al. In addition, the salaries and wages allocation is now a prerequisite for the invoicing process every month. HIPS have already seen significant improvements in both accuracy in seeking salaries and wages reimbursement as well as in wages reconciliations against paychex reports. COLA adjustments will be recorded more accurately and approval documented. As of 2024, HIPS has also updated our HR policy to provide written documentation by the Operations Manager of COLA increases to each staff member when they are implemented.

View Audit 336157

Finding 517882 (2023-003)

Significant Deficiency 2023

Gay City Health Project

WA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs

Finding 2023‐003 Significant deficiency in internal control over compliance with the level of effort requirements applicable to the major program. Corrective Action Plan: We will implement internal control processes to identify and then track any level of effort metrics, and deliverables, noted in o...

Finding 2023‐003 Significant deficiency in internal control over compliance with the level of effort requirements applicable to the major program. Corrective Action Plan: We will implement internal control processes to identify and then track any level of effort metrics, and deliverables, noted in our federal awards. Anticipated Completion Date: December 31, 2024 Name(s) of the Contact Person(s) Responsible for Corrective Action: Elle Brooks, Health Services Director and Francis Slaughter, Data Scientist

View Audit 336089

Finding 517880 (2023-001)

Material Weakness 2023

Gay City Health Project

WA

Questioned Costs Allowable Costs / Cost Principles § 200.405

Finding 2023‐001 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs/cost principles compliance requirements. Corrective Action Plan: We will implement the process of allocating bonuses in proportion to the time and effort charged to the g...

Finding 2023‐001 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs/cost principles compliance requirements. Corrective Action Plan: We will implement the process of allocating bonuses in proportion to the time and effort charged to the grant unless otherwise agreed upon with the grantors. We will also implement the process of allocating overhead costs such as for the audit and insurance that benefit federal programs and others, based on the proportional benefit received. Anticipated Completion Date: December 31, 2024 Name(s) of the Contact Person(s) Responsible for Corrective Action: Josh Freese, Finance Manager

View Audit 336089 Questioned Costs: $1

Finding 517823 (2023-002)

Material Weakness 2023

Zanesville-Muskingum County General Health District

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs § 200.420 § 200.476

Finding Number: 2023-002 Planned Corrective Action: Allowable Costs/Cost Principles Re: Noncompliance / Material Weakness/ Questioned Cost • ZMCHD has developed a spreadsheet for management to review time and activity of their staff including time worked and effort documentation quarterly based on a...

Finding Number: 2023-002 Planned Corrective Action: Allowable Costs/Cost Principles Re: Noncompliance / Material Weakness/ Questioned Cost • ZMCHD has developed a spreadsheet for management to review time and activity of their staff including time worked and effort documentation quarterly based on actual time worked vs. budgeted time worked. Any necessary corrections will be shared with the fiscal officer to ensure corrections are made as necessary. • ZMCHD will ensure staff are educated on how to report time worked when they are doing activities for multiple programs and ensure that staff are disciplined when they are not reporting correctly. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Erin Wood, Chief Administrative Officer

View Audit 335989 Questioned Costs: $1

Finding 517735 (2023-002)

Material Weakness 2023

Bay St. Louis-Waveland School District

MS

Questioned Costs Cash Management Allowable Costs / Cost Principles

2023-002 Cash management excessive cash and fund balances. A. Name of contact person responsible for corrective action: Name: Thomas J. Burleson Title: Business Administrator B. Corrective action planned: It is recommended that the district implement policies or procedures to establish an internal c...

2023-002 Cash management excessive cash and fund balances. A. Name of contact person responsible for corrective action: Name: Thomas J. Burleson Title: Business Administrator B. Corrective action planned: It is recommended that the district implement policies or procedures to establish an internal control system that will ensure funds are expended for reimbursable grants before requested reimbursement. C. Anticipated completion date: June 30, 2024.

View Audit 335824 Questioned Costs: $1

Finding 517726 (2023-002)

None 2023

Lodge Grass School District No. 27 & 2

MT

Questioned Costs Reporting § 200.512

Finding 2023-002 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting ...

Finding 2023-002 – Reporting (Compliance; Internal Control Over Compliance) Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Finding 2023-002 – Reporting (Compliance; Internal Control Over Compliance), continued Views of Responsible Officials: The District hired new Financial Staff as of July 1, 2023. The Financial Consultant did not renew an agreement for assistance for the 2023-24 fiscal year. New Finance Staff did not provide audit information on a timely basis to the audit firm. The Financial Consultant was rehired on May 2024 and has since been working with the audit firm to provide the needed information in a timely fashion. The District is retaining the current audit firm with anticipation of the report for the 2023-24 fiscal year being issued and filed on a timely basis. Rachel Pretty On Top, Chairman of the Board Lodge Grass School District

View Audit 335799

Finding 517614 (2023-007)

Material Weakness 2023

Children's Home of Kingston

NY

Questioned Costs Allowable Costs / Cost Principles

The Agency’s management agrees with this finding. During the upcoming fiscal year, the Chief Financial Officer (Fabio Alvarez) will work with various departments within the Agency including the HR (Angela Cacciola) and ORR (Catherine Cruz) program directors to identify items that are direct charges ...

The Agency’s management agrees with this finding. During the upcoming fiscal year, the Chief Financial Officer (Fabio Alvarez) will work with various departments within the Agency including the HR (Angela Cacciola) and ORR (Catherine Cruz) program directors to identify items that are direct charges or allocated based on percentages to the Unaccompanied Alien Children (UAC) grant where possible. Allocation methods, that are allowable under the funding sources, will be reviewed for implementation. Methods, such as quarterly time studies, direct recording of time or other methods will be considered to ensure there is supporting documentation. The approved budget is also being monitored on a monthly and/or quarterly basis and compared to the UAC approved budget. Implementation of this corrective action plan commenced September 2024 with new finance administration team under the leadership of new chief financial officer (Fabio Alvarez). Please note that for fiscal years 2023-2024, the implementation will still be a work in progress.

View Audit 335657

Finding 517612 (2023-006)

Significant Deficiency 2023

Children's Home of Kingston

NY

Internal Control / Segregation of Duties Questioned Costs Reporting

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer (Fabio Alvarez), will develop monthly and quarterly ...

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer (Fabio Alvarez), will develop monthly and quarterly closing procedures to aid in the timely closing and filing of reports. Implementation of this corrective action plan commenced September 2024 with new finance administration team under the leadership of new chief financial officer (Fabio Alvarez). Please note that for fiscal years 2023-2024, the implementation will still be a work in progress.

View Audit 335657

Finding 517515 (2023-005)

Material Weakness 2023

Green Lake County

WI

Questioned Costs Cash Management Material Weakness

Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the ...

Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Cate Wylie Planned completion date for corrective action plan: December 31, 2024

View Audit 335549

Finding 517510 (2023-002)

None 2023

St Lukes Senior Housing, INC

CT

Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment

Finding number 2023-002: 14.157 Supportive Housing for the Elderly Condition: The Project was late in making its July city real estate tax payment of which the first half is due August 1 of each year incurring a penalty of $1,754.89. This penalty is not an allowed Project cost. Recommendation: Other...

Finding number 2023-002: 14.157 Supportive Housing for the Elderly Condition: The Project was late in making its July city real estate tax payment of which the first half is due August 1 of each year incurring a penalty of $1,754.89. This penalty is not an allowed Project cost. Recommendation: Other sources should be sought out to pay these penalties or other expenses be deferred to enable the taxes to be paid on time. Action Taken: To avoid incurring interest on taxes due in January 2025 and beyond, management has implemented a policy to set aside funds the month prior to the due date to eliminate the risk that delayed subsidy or other funding shortfall makes timely payment impossible. The Project will seek donations or other funding sources to recover funds. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Matthew Fontaine at (860) 951-9411 extension 249. Sincerely, Matthew Fontaine, CPA Managing Agent

View Audit 335512

Finding 517509 (2023-001)

None 2023

St Lukes Senior Housing, INC

CT

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Corrective Action Plan September 27, 2024 U.S. Department of Housing & Urban Development 20 Church Street, 10th floor Hartford, CT 06103 St Luke's Senior Housing Inc. respectfully submits the following corrective action plan for St Luke's Senior Housing (Project #Ol 7-EE086) year ended December 31, ...

Corrective Action Plan September 27, 2024 U.S. Department of Housing & Urban Development 20 Church Street, 10th floor Hartford, CT 06103 St Luke's Senior Housing Inc. respectfully submits the following corrective action plan for St Luke's Senior Housing (Project #Ol 7-EE086) year ended December 31, 2023, which was audited by: Bailey, Moore, Glazer, Schaefer & Proto LLP 16 Lunar Drive Woodbridge, CT 06525 The findings from the 12/31/2023 schedule of findings and questions costs are discussed below and numbered consistently with the numbers assigned in the schedule. FINDINGS- FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AW ARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding number 2023-001: 14.157 Supportive Housing for the Elderly Condition: The Project failed to make the December deposit to the replacement reserve and did not catch up the deposits when the December voucher was deposited in early January. Recommendation: Care should be taken to catchup any missing deposits and return approved loans when the missing vouchers are eventually deposited. Action Taken: The Project made the required deposit to get current. Also, the project will make the required reserve deposit as part of its monthly review of financials to ensure this account is adequately funded.

View Audit 335512

Finding 517469 (2023-001)

None 2023

Phoenix Transitional Housing Plus INC

CA

Questioned Costs Student Financial Aid Reporting § 200.512

FINDING 2023-001 NONCOMPLIANCE - REPORT SUBMISSION Program Title/Federal Grantor/ALN: Foster Care Title IV-E U.S. Department of Health and Human Services Assistance Listing Number 93.658 Corrective Action Plan The Organization will file the SF-SAC Single Audit Data Collection Form by the due date or...

FINDING 2023-001 NONCOMPLIANCE - REPORT SUBMISSION Program Title/Federal Grantor/ALN: Foster Care Title IV-E U.S. Department of Health and Human Services Assistance Listing Number 93.658 Corrective Action Plan The Organization will file the SF-SAC Single Audit Data Collection Form by the due date or file an extension when needed. Name of the Contact Person Responsible for Corrective Action Brian Gambini, Administrator Anticipated Completion Date September 30, 2025

View Audit 335441

Finding 517456 (2023-014)

Material Weakness 2023

Farmington School District

NH

Questioned Costs Reporting § 200.302

Audit Finding Reference: 2023-014 Management’s Response and Planned Corrective Action: We currently do not have a grant accountant, but a second pair of eyes would make it easier to manage our federal activities fund. Someone to help reconcile and be a second approver on journal entries + adjus...

Audit Finding Reference: 2023-014 Management’s Response and Planned Corrective Action: We currently do not have a grant accountant, but a second pair of eyes would make it easier to manage our federal activities fund. Someone to help reconcile and be a second approver on journal entries + adjusting entries would be a huge source of stability in this area. Management will work with financial support on ensuring our discrepancies are resolved, while we also revamp and complete new grant related procedures – such as monthly reconciliations, timely monthly reporting of expenses/reimbursement, and filing to sure up and make this fund reviewable/auditable. Management has been working to track in an aggregate format – the status of each grant on a live document – which the board has access too so they can see when a grant falls behind. Unfortunately, when management first identified these issues, some grants were behind in reporting to almost a full calendar year, causing issues with getting the fund caught back up to date. Name of Contact Person and Completion Date: Name: Mackenzie Campbell Anticipated Completion Date – 6/30/25

View Audit 335436 Questioned Costs: $1

Finding 517455 (2023-004)

Significant Deficiency 2023

Powder House Pass Community Improvement District

SD

Allowable Costs / Cost Principles Questioned Costs

Finding No. 2023-004: Uniform Guidance Requirements The District personnel and Board of Supervisors will develop written policies in 2024 and will file the data collection form timely in 2025. Jay Headley is responsible for this finding.

View Audit 335419

Finding 517396 (2023-006)

Material Weakness 2023

Tennessee Pharmacists Research and Education Foundation

TN

Questioned Costs Allowable Costs / Cost Principles

Management's Response: We concur. View of Responsible Officials and Corective Action: TPREF will contact the State to offer a solution, to replace the unallowable expense with an allowable expense. TPREF grant staff will review Uniform Guidance to gain a better understanding of these requirements in...

Management's Response: We concur. View of Responsible Officials and Corective Action: TPREF will contact the State to offer a solution, to replace the unallowable expense with an allowable expense. TPREF grant staff will review Uniform Guidance to gain a better understanding of these requirements in the future. Anticipated Completion Date: TPREF will conduct outreach to the State by December 31, 2024.

View Audit 335362 Questioned Costs: $1

Finding 517395 (2023-005)

Material Weakness 2023

Tennessee Pharmacists Research and Education Foundation

TN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Questioned Costs

Management's Response: We concur. View of Responsible Officials and Conective Action: The CEO has reviewed the timesheet policy with all staff attributed to grant work. These timesheets are reviewed by CEO. TPREF will review the findings with the State and identify mechanisms to properly capture sta...

Management's Response: We concur. View of Responsible Officials and Conective Action: The CEO has reviewed the timesheet policy with all staff attributed to grant work. These timesheets are reviewed by CEO. TPREF will review the findings with the State and identify mechanisms to properly capture staff time allocations. Anticipated Completion Date: Effective January 1, 2024, all current and new staff have been retrained on the process for submitting their monthly time sheets. TPREF will follow-up with the State by December 31, 2024.

View Audit 335362 Questioned Costs: $1

Finding 517393 (2023-003)

Material Weakness 2023

Tennessee Pharmacists Research and Education Foundation

TN

Allowable Costs / Cost Principles Cash Management Questioned Costs

Management's Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the Project Manager have created a tracking document to closely monitor the utilization of marketing services completed and accounted for within the requested reimbursement. The CEO will review the ass...

Management's Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the Project Manager have created a tracking document to closely monitor the utilization of marketing services completed and accounted for within the requested reimbursement. The CEO will review the assessment tracker to account for only those marketing services completed in 2023-year end financials. Anticipated Completion Date: The tracking documentation has been deployed at the start of services with subcontractor. With new accounting software completely implemented in 2024, the correction to this accounting of services has been corrected by June 30, 2024.

View Audit 335362 Questioned Costs: $1

Finding 517313 (2023-005)

Material Weakness 2023

Toledo Area Regional Transit Authority

OH

Questioned Costs Procurement, Suspension & Debarment § 200.320

Condition: During our testing we identified 5 contracts that did not have adequate documentation to support the basis for the contract price. Planned Corrective Action: Implement a new internal controls checklist, and review process, along with procurement training for all management staff involved ...

Condition: During our testing we identified 5 contracts that did not have adequate documentation to support the basis for the contract price. Planned Corrective Action: Implement a new internal controls checklist, and review process, along with procurement training for all management staff involved in the procurement process. In addition, TARTA will be moving to a new accounting ERP system in early 2025 that will automate the procurement workflow process to ensure proper approval and documentation has been obtained prior to procuring products and services, eliminating errors. Contact person responsible for corrective action: James Karasek Anticipated Completion Date: 9/30/2024, and new ERP early 2025

View Audit 335325 Questioned Costs: $1

Finding 517266 (2023-001)

Material Weakness 2023

Bay Area Environmental Research Institute

CA

Questioned Costs Reporting § 200.512

Finding 2023-001—Reporting BAERI acknowledges the repeated finding related to reporting. The inability to meet the reporting deadline for the 2023 audit stems from the concurrent timing of the 2022 and 2023 audits, which prevented the implementation of the corrective action plan outlined in our 2022...

Finding 2023-001—Reporting BAERI acknowledges the repeated finding related to reporting. The inability to meet the reporting deadline for the 2023 audit stems from the concurrent timing of the 2022 and 2023 audits, which prevented the implementation of the corrective action plan outlined in our 2022 audit response. BAERI has fully implemented the corrective action plan developed in response to Finding 2022-001. These corrective actions include: 1. Policies and procedures to ensure internal documentation required for the annual audit is easily accessible to finance staff and not onerous to compile for auditors. 2. The hiring and training of additional finance staff to support the implementation of these policies and ensure a smooth and timely audit process. Due to the concurrent completion of the 2022 and 2023 audits, these measures were not able to impact the 2023 audit. However, they are now in place and will be reflected in the 2024 audit, which will be completed by June 2025. Additionally, BAERI has transitioned its fiscal year from a calendar year to a federal fiscal year (October 1 to September 30). This change will better align our reporting timelines with federal requirements and further support timely submissions. The 2024 audit report and SF-SAC form will be submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period, demonstrating compliance with 2 CFR 200.512. BAERI remains committed to improving its compliance and ensuring timely reporting in future audits.

View Audit 335301

Corrective Action Plans

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