Corrective Action Plans

Finding 1229418 (2024-003)

Material Weakness 2024

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Remediation Steps Completed: In advance of this finding, MFF began remediation for this issue starting in 2024, through key hires, and extended in 2025 with the development of a full suite of financial and procurement policies. The steps taken are as follows: • A new Executive Director was hired on ...

Remediation Steps Completed: In advance of this finding, MFF began remediation for this issue starting in 2024, through key hires, and extended in 2025 with the development of a full suite of financial and procurement policies. The steps taken are as follows: • A new Executive Director was hired on May 1, 2024 to run the organization. • A full-time Impact Manager was hired on December 9, 2024 to oversee grant management, reporting, and compliance. • A new contract finance and accounting firm and contract Financial Officer was selected and engaged in February 2025 for regular and ongoing financial management, accounting, and oversight. • A full-time Operations Director was hired on August 21, 2025 to oversee organizational systems development and management. • A full suite of financial and procurement policies was drafted in the Fall of 2025 with input and guidance from the Financial Officer, Impact Manager, and Executive Director and informed by procurement standards as described in 2 CFR Part 200, Subpart D. • The Financial and Procurement Policies were formally adopted by the Michigan Founders Fund Board of Directors on June 15, 2026. • The Financial and Procurement Policies were implemented organization-wide on July 15, 2026. Implementation, Monitoring, and Sustainability of the Corrective Action: To ensure this corrective action is implemented and remains effective beyond initial adoption, MFF built the following monitoring controls: The Financial Officer and Impact Manager will follow a documented monthly close checklist that applies the newly adopted Financial and Procurement Policies consistently across all federal awards, ensuring transactions are coded, reviewed, and approved using the same process each month. • For every cost charged to a federal award, MFF will retain evidence of review and approval — including approver name, date, and basis for allowability. This evidence will be centrally filed by grant/award number to support ready retrieval during monitoring or audit. • The Executive Director, Financial Officer, and Impact Manager will conduct a quarterly review of internal controls over compliance with all staff and contractors who have a role in federal award administration. • The Financial and Procurement Policies are scheduled for internal review at least annually, with the next review scheduled for July 1, 2027, or sooner if required. o All staff and board members with purchasing authority will receive training on the new Financial and Procurement Policies at the time of adoption; training is repeated annually and incorporated into new-hire onboarding. o The Executive Director has been designated as the official with overall responsibility for procurement-policy compliance; the Operations Director is responsible for day-to-day monitoring and enforcement of the policy, including maintenance of complete procurement files. • MFF will maintain a written internal controls procedures manual, distinct from the Boardadopted policies, that documents the step-by-step mechanics of compliance processes (e.g., approval routing, filing conventions, reporting deadlines). • These monitoring activities will be reviewed by the Executive Director and Financial Officer on a quarterly basis, with any unresolved control deficiencies escalated to the Board within 60 days of identification. Anticipated Completion Date: September 2026 Contact Person: Rishi Moudgil, Executive Director Contact Phone Number: (313) 338-8292

View Audit 410809

Finding 1229417 (2024-002)

Material Weakness 2024

MICHIGAN FOUNDERS FUND

MI

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Remediation Steps Completed: MFF will implement the following corrective actions between June 2026 and September 2026 to remediate the finding and address the cause of the finding. • A new contract financial firm and contracted Financial Officer was selected and engaged in February 2025 for regular ...

Remediation Steps Completed: MFF will implement the following corrective actions between June 2026 and September 2026 to remediate the finding and address the cause of the finding. • A new contract financial firm and contracted Financial Officer was selected and engaged in February 2025 for regular and ongoing financial management and oversight. • Michigan Founders Fund has implemented balance sheet reconciliations to be prepared and completed by identified staff/consultants monthly to ensure expenditures are correctly captured in a timely fashion. • Michigan Founders Fund has documented accounting policies and procedures to reflect month-end processes and provide training to staff on current and future policies in coordination with contracted support. Implementation, Monitoring, and Sustainability of the Corrective Action: Michigan Founders Fund has implemented the above corrective actions to remediate the finding and address the cause of the finding. To ensure these controls remain effective beyond initial adoption and specifically prevent recurrence of costs charged outside the approved period of performance, MFF has built the following monitoring controls into its normal operating cycle: • As part of the monthly balance sheet reconciliation, designated staff/contractors will verify that all expenditures charged to the award were both incurred and obligated within the award's approved period of performance before the entry is posted. Any transaction falling outside the eligible period will be flagged, held from posting to the federal award, and routed for review. • The Executive Director will continue to review and approve all monthly journal entries prior to posting to the general ledger, with specific attention to period-of-performance alignment for federally funded transactions. Approval will be evidenced in writing and retained in accordance with the record retention requirements. • In addition to monthly reconciliations, the Financial Officer will perform a quarterly reconciliation of cumulative expenditures against the award's approved budget period and reporting deadlines, confirming that reported costs align with the eligible period of performance. • MFF's documented accounting policies and procedures will include specific cutoff procedures for the close of the period of performance, ensuring costs are not recorded in the wrong period and that any year-end or award-end accruals are properly evaluated. • All staff and contractors involved in processing or approving federally funded transactions will receive training on period-of-performance requirements as part of onboarding and as part of the annual policy review, ensuring the control does not depend on any single individual's institutional knowledge. • The Executive Director, with support from the Financial Officer, is responsible for overall monitoring and execution of these corrective actions. Any identified instance of an out-of period expenditure will be documented, corrected, and reported to the Board (or Finance/Audit Committee) at its next regularly scheduled meeting. Anticipated Completion Date: September 2026 Contact Person: Rishi Moudgil, Executive Director Contact Phone Number: (313) 338-8292

View Audit 410809

Finding 1229234 (2024-004)

Material Weakness 2024

City of Cherokee

IA

Reporting Internal Control / Segregation of Duties

A policy and procedure will be established to ensure the annual Project and Expenditure Report is reviewed and reconciled prior to submission.

View Audit 410733

Finding 1229232 (2024-002)

Material Weakness 2024

City of Cherokee

IA

Reporting Matching / Level of Effort / Earmarking

The City will implement procedures to track Federal expenditures and evaluate Single Audit requirements on an ongoing basis. Management will communicate Federal funding information to its auditors before the audit begins to ensure any required Single Audit is performed and submitted timely.

View Audit 410733

Finding 1229214 (2024-001)

Material Weakness 2024

Duck Valley Housing Authority

NV

Reporting

Reporting – Late Audit Report Submission Condition: The Housing Authority’s audit was not completed, and the Data Collection Form and reporting package were not submitted within nine months after the end of the audit period, as required under Uniform Guidance. Recommendation: The Housing Authority s...

Reporting – Late Audit Report Submission Condition: The Housing Authority’s audit was not completed, and the Data Collection Form and reporting package were not submitted within nine months after the end of the audit period, as required under Uniform Guidance. Recommendation: The Housing Authority should ensure that its books are closed in a timely manner and that fieldwork is scheduled sufficiently early to allow for timely completion and submission of the reporting package. Corrective Action Plan (Management Response): The Housing Authority agrees with the auditors’ recommendation and will implement procedures to improve the timeliness of financial statement preparation and audit completion to ensure future compliance with reporting deadlines.

View Audit 410702

Finding 1229087 (2024-001)

Material Weakness 2024

Housing Authority of the City of Pittsburgh

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Re: Corrective Action Plan - 2024 Audit To: United States Department of Housing and Urban Development From: Housing Authority of City of Pittsburgh, (HACP) Action: Respectfully submits the following Corrective Action Plan for the year-end December 31,2024. Name and address of independent public acco...

Re: Corrective Action Plan - 2024 Audit To: United States Department of Housing and Urban Development From: Housing Authority of City of Pittsburgh, (HACP) Action: Respectfully submits the following Corrective Action Plan for the year-end December 31,2024. Name and address of independent public accounting firm: Maher Duessel, CPA’s 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2024 - December 31, 2024 The findings from the December 31, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding 2024-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021(2021-001), 2022(2022-001), and 2023 (2023-001) Maher Duessel Finding Condition: During our review of 40 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted four instances where a tenant recertification using the HUD-50058, Family Report (Form) (which provides eligibility and reporting information) was not completed, on a timely basis. We also noted one instance where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 was not provided. This includes items such as support for income calculation and medical deductions. These exceptions indicate a lack of functioning internal controls and oversight to ensure compliance with HUD requirements related to timely and accurate tenant recertifications. HACP Management Response/Action Taken: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the Housing and Urban Development’s (HUD) hierarchy of income verification. As noted in previous responses, the HACP continues to experience challenges in hiring and retaining staff as a result of the complexity of the Housing Choice Voucher (HCV) Program. In fiscal year (FY) 2024, the HCV Department had a significant turnover in both line and managerial staff. The HACP promoted an aggressive hiring plan to attract new talent to fill vacant positions due to the great resignation that the HACP, along with other national Agencies, continue to experience. In addition, the HACP has adopted the policy of hiring more staff than needed in the event of turnover. The HACP will continue to utilize the Internal Compliance (IC) Department to review recertifications and compile audit report cards based on the accuracy of recertifications reviewed. The audit report cards are used as an additional management tool to determine whether additional training is needed for staff and the department in general. The HACP continues to: • Send notices regarding re-certifications 120 days in advance of the due date, o Send 10-day notices for missing AR documents o Send 30-day notices when there is no or insufficient response to the 10 day notice sent • Require Managers to review reports to assure timely submission of re-certifications, • Utilize the IC Department to review and sample files from the Occupancy and the HCV portfolio, • Offer periodic staff training on re-certification, • Offer participants the use of technology to complete paperwork In addition to the above noted internal controls, the HACP will institute Bob.ai in FY 2026 as an additional tool to notify both the participant and the HACP staff when the recertifications are due and provide notification of missing documents. The One Stop Shop (OSS) is staffed with three (3) full-time staff members to receive information from participants and landlords to provide timely customer service. In July of 2024, the OSS was equipped with computers for the public to access HACP staff virtually. The use of the computers allows staff to interact with participants regarding minor issues without having the staff physically come to the OSS, thus saving time and money for both the external customer and the Authority. The opening of the One Stop Shop has been successful in receiving the public and responding to concerns.

View Audit 410568

Finding 1229046 (2024-014)

Material Weakness 2024

City of Emporia

VA

Reporting Material Weakness

The City has implemented procedures to ensure the Schedule of Expenditures of Federal Awards (SEFA) is reviewed and reconciled to the general ledger and supporting grant records prior to completion of the annual audit. Finance staff will perform a detailed reconciliation of all federal expenditures ...

The City has implemented procedures to ensure the Schedule of Expenditures of Federal Awards (SEFA) is reviewed and reconciled to the general ledger and supporting grant records prior to completion of the annual audit. Finance staff will perform a detailed reconciliation of all federal expenditures to verify that all eligible expenditures are accurately reported on the SEFA. This review process will be completed before the schedule is provided to the auditors to ensure the SEFA is complete, accurate, and in compliance with Uniform Guidance reporting requirements starting with the FY26 audit.

View Audit 410498

Finding 1229042 (2024-013)

Material Weakness 2024

City of Emporia

VA

Material Weakness Reporting

The City has implemented procedures to monitor federal reporting deadlines and assign responsibility for timely preparation and submission of all required reports. Finance staff will maintain a reporting schedule and performperiodic reviews to ensure compliance with all reporting requirements and pr...

The City has implemented procedures to monitor federal reporting deadlines and assign responsibility for timely preparation and submission of all required reports. Finance staff will maintain a reporting schedule and performperiodic reviews to ensure compliance with all reporting requirements and prevent future late filings.

View Audit 410498

Finding 1229030 (2024-010)

Material Weakness 2024

City of Emporia

VA

Material Weakness Reporting

The City is continuing to work with its independent auditors to eliminate the backlog of outstanding audits and return to compliance with theUniform Guidance reporting deadlines. As prior-year audits are completed and the City strengthens its financial reporting processes, management expects to comp...

The City is continuing to work with its independent auditors to eliminate the backlog of outstanding audits and return to compliance with theUniform Guidance reporting deadlines. As prior-year audits are completed and the City strengthens its financial reporting processes, management expects to complete future audits and submit the required Data Collection Forms to the Federal Audit Clearinghouse within the required timeframe. This finding is expected to be resolved as the City returns to a normal annual audit cycle.

View Audit 410498

Finding 1228920 (2024-013)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Student Financial Aid Subrecipient Monitoring Reporting § 200.303

Twin Oaks will establish procedures for the review of all program reports prior to submission to the grantors, as well as documentation of that review. We have reduced significantly the amount of time to generate accurate reports but there may be more issues in 2025 due to the timing of establishing...

Twin Oaks will establish procedures for the review of all program reports prior to submission to the grantors, as well as documentation of that review. We have reduced significantly the amount of time to generate accurate reports but there may be more issues in 2025 due to the timing of establishing these procedures. Felecia Read will be responsible for making sure these are completed and documented.

View Audit 410428

Finding 1228867 (2024-007)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Reporting Subrecipient Monitoring Material Weakness § 200.303

See 2024-013, This particular finding that relates to the HHS/ORR program will no longer be an issue going forward with the closure of this program.

View Audit 410428

Finding 1228848 (2024-005)

Material Weakness 2024

County of Tuolumne

CA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

1. Responsible Person: Auditor-Controller 2. Corrective action plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to establish a formalized policy of tracking timely reporting and correspondence procedures with grantors in the cas...

1. Responsible Person: Auditor-Controller 2. Corrective action plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to establish a formalized policy of tracking timely reporting and correspondence procedures with grantors in the case of delayed reporting. In addition, the County will appropriately allocate employee resources to ensure compliance with deadlines. 3. Anticipated implementation date: June 30, 2027

View Audit 410425

Finding 1228842 (2024-004)

Material Weakness 2024

County of Tuolumne

CA

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.208 § 200.331 § 200.332 § 200.339 § 200.405

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County has drafted policy and procedures for subrecipients. In addition, the County has drafted a subrecipient agreement template to identify subrecipients based on ...

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County has drafted policy and procedures for subrecipients. In addition, the County has drafted a subrecipient agreement template to identify subrecipients based on criteria in § 200.332. The County will provide a comprehensive training to program managers to implement the monitoring program and subrecipient agreement template. In addition, the County will include direction to project managers to review current awards to identify existing subrecipients that were not provided a subrecipient agreement with all of the required elements from CFR § 200.332. 3. Anticipated Implementation date: June 30, 2027

View Audit 410425

Finding 1228837 (2024-007)

Material Weakness 2024

MacOmb County

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

The County acknowledges that certain required reports were not submitted within the required timeframes. To strengthen the reporting process, the County will begin requesting the information necessary to complete the required reporting during the first month of the performance year and will continue...

The County acknowledges that certain required reports were not submitted within the required timeframes. To strengthen the reporting process, the County will begin requesting the information necessary to complete the required reporting during the first month of the performance year and will continue to track and follow up on outstanding requests until the information is received. Documentation of these requests and follow-up efforts will be maintained to support the County’s compliance with reporting requirements. This process will provide greater oversight of outstanding information and support the timely submission of required reports.

View Audit 410423

Finding 1228831 (2024-008)

Material Weakness 2024

MacOmb County

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

The County acknowledges that one required monthly expenditure report was not submitted within the required timeframe. At the time the report was due, certain financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system remained unresolved. The Count...

The County acknowledges that one required monthly expenditure report was not submitted within the required timeframe. At the time the report was due, certain financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system remained unresolved. The County delayed submission to allow these issues to be addressed and to ensure accurate expenditure information was reported. The County continues to resolve outstanding system issues and strengthen reconciliation and review procedures to support the timely and accurate submission of required reports in future periods.

View Audit 410423

Finding 1228830 (2024-006)

Material Weakness 2024

MacOmb County

MI

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.501 § 200.512 § 200.514

The County acknowledges the delay in submitting the Data Collection Form within the required timeframe. The delay was primarily attributable to unresolved financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system. Additional time was necessary to...

The County acknowledges the delay in submitting the Data Collection Form within the required timeframe. The delay was primarily attributable to unresolved financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system. Additional time was necessary to resolve these issues and ensure accurate financial information was provided for the audit and subsequent filing. The County continues to strengthen reconciliation and year-end closing procedures and refine processes within Workday. With these improvements, the County anticipates the 2025 audit and related filings will be completed within the required timeframes.

View Audit 410423

Finding 1228754 (2024-010)

Material Weakness 2024

Batavia Local School District

OH

Reporting Subrecipient Monitoring § 200.414 § 200.502 § 200.510

The School District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the School District’s Schedule of Expenditures of Federal Awards.

View Audit 410414

Finding 1228714 (2024-005)

Material Weakness 2024

CONNECTICUT COALITION TO END HOMELESSNESS, INC.

CT

Subrecipient Monitoring Reporting § 200.512

During fiscal year 2026, the Coalition engaged an outsourced accounting firm to provide ongoing accounting, financial reporting, and year-end close support. This includes the implementation of formal month-end and year-end close procedures, including account reconciliation processes and review of fi...

During fiscal year 2026, the Coalition engaged an outsourced accounting firm to provide ongoing accounting, financial reporting, and year-end close support. This includes the implementation of formal month-end and year-end close procedures, including account reconciliation processes and review of financial reporting. These procedures are intended to improve audit readiness by ensuring financial records, reconciliations, and supporting schedules are prepared and maintained throughout the year, enabling the annual audit and related federal reporting requirements to be completed and submitted by required deadlines.

View Audit 410386

Finding 1228602 (2024-005)

Material Weakness 2024

Bakersfield, American Indian Health Project INC

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Finding 2024-005 – Unsupported Expenditures Charged to Federal Award and Related Compliance Requirements • Implement Uniform Guidance-compliant grant management procedures. • Record only actual, supported costs. • Update procurement policies. • Maintain complete procurement files for federally funde...

Finding 2024-005 – Unsupported Expenditures Charged to Federal Award and Related Compliance Requirements • Implement Uniform Guidance-compliant grant management procedures. • Record only actual, supported costs. • Update procurement policies. • Maintain complete procurement files for federally funded purchases. • Provide training for program managers, finance personnel, procurement staff, and executive leadership on updated policies and procedures. • Reconcile all federal reports to underlying accounting records. • Ensure timely grant reporting. • Conduct ongoing compliance monitoring.

View Audit 410243

Finding 1228586 (2024-001)

Material Weakness 2024

Virgin Islands Economic Development Authority

VI

Reporting Special Tests & Provisions § 200.512

The Authority recognizes the importance of timely Single Audit submissions to maintain compliance and low-risk auditee status. Delays in completing the audit process affected the FY2024 and FY2025 cycles, and residual timing challenges may impact the FY2026 deadline. To address this matter, the Auth...

The Authority recognizes the importance of timely Single Audit submissions to maintain compliance and low-risk auditee status. Delays in completing the audit process affected the FY2024 and FY2025 cycles, and residual timing challenges may impact the FY2026 deadline. To address this matter, the Authority has implemented process improvements including a formal Single Audit calendar, monthly progress monitoring, and cross-training of staff. These measures are intended to support full compliance beginning with the FY2027 audit cycle.

View Audit 410216

Finding 1228580 (2024-004)

Material Weakness 2024

Rhode Island Disaster Medical Assistance Team, Inc.

RI

Reporting Internal Control / Segregation of Duties § 200.512

Strengthened internal controls over year-end financial reporting to ensure timely completion of the audit by establishing a comprehensive audit timeline with milestone deadlines by February 28, 2026. Implemented a detailed closing schedule and tracking process to monitor deadlines, beginning with mo...

Strengthened internal controls over year-end financial reporting to ensure timely completion of the audit by establishing a comprehensive audit timeline with milestone deadlines by February 28, 2026. Implemented a detailed closing schedule and tracking process to monitor deadlines, beginning with monthly financial close procedures and year-end close preparation by March 31, 2026. Ensured adequate staffing or external support during the financial statement preparation and audit process, including retention of qualified accounting consultant by April 30, 2026. Began conducting periodic reviews to confirm compliance with federal Single Audit submission deadlines, with Executive Director oversight of audit progress reports by May 31, 2026. In the process of prioritizing completion of the outstanding audit report for fiscal year 2025 with an aggressive timeline: 2025 audit by December 31, 2026. In the process of establishing year-round audit preparation procedures, including monthly reconciliations, quarterly financial reviews, and ongoing documentation organization to prevent delays.

View Audit 410208

Finding 1228567 (2024-001)

Material Weakness 2024

New Directions, Inc.

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Management concurs that there were staffing and turnover challenges for the Organization. Adequate policies and procedures are in place to ensure timeliness of data requested. Additionally, we will establish milestones to ensure future audits progress within the Uniform Guidance timeline.

View Audit 410196

Finding 1228550 (2024-003)

Material Weakness 2024

CITY OF CLYDE

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.208 § 200.302 § 200.328 § 200.329

The reporting for these has been updated and submitted. In 2024, I was not a part of the e-mail directing these to me - corrected and now processed timely.

View Audit 410173

Finding 1228549 (2024-001)

Material Weakness 2024

Empowered 4 Life Foundation

CA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Views and Responsible Officials and Planned Corrective Actions Empowered 4 Life Foundation appreciates the auditor’s recommendations and is committed to enhancing its financial management capacity to ensure timely and accurate compliance with grantor requirements, Uniform Guidance standards, and all...

Views and Responsible Officials and Planned Corrective Actions Empowered 4 Life Foundation appreciates the auditor’s recommendations and is committed to enhancing its financial management capacity to ensure timely and accurate compliance with grantor requirements, Uniform Guidance standards, and all applicable regulatory obligations. 1. Evaluation of Financial Management Capacity Since the 2023 audit, Management and the Board have begun a comprehensive review of the Empowered 4 Life Foundation’s current accounting and reporting structure. This assessment includes evaluating staffing levels, workload distribution, and the adequacy of existing financial oversight practices. The goal is to ensure that the Empowered 4 Life Foundation has the resources and expertise necessary to maintain strong financial stewardship. 2. Strengthening the Accounting and Reporting Function The Empowered 4 Life Foundation is exploring several options to enhance its financial management capacity, including: • Assigning dedicated personnel responsible for finance and accounting activities • Engaging qualified outsourced accounting support to supplement internal capacity • Reallocating administrative resources to ensure timely preparation of financial records, grant reports, and audit documentation These options are currently under Board review, and the Empowered 4 Life Foundation will implement the most effective combination of internal and external support to meet compliance requirements. 3. Establishment of a Structured Financial Closing and Reporting Calendar Management is developing a formal monthly and annual financial closing calendar aligned with grantor deadlines, Uniform Guidance requirements, and audit timelines. This calendar will outline key tasks, responsible parties, and due dates to ensure timely completion of all financial reporting obligations. 4. Implementation of Audit Documentation Procedures The Empowered 4 Life Foundation will implement procedures to ensure that all audit documentation is compiled, reviewed, and organized in advance of audit fieldwork. This includes establishing internal deadlines for preparing schedules, reconciliations, supporting documents, and grant compliance records. 5. Ongoing Monitoring and Improvement The Empowered 4 Life Foundation is committed to continuous improvement of its financial management systems. The Board and management will monitor the effectiveness of the enhanced accounting structure and make adjustments as needed to ensure ongoing compliance, accuracy, and operational efficiency. The Empowered 4 Life Foundation values the auditor’s guidance and will continue to strengthen its financial oversight practices to support transparency, accountability, and long term organizational sustainability. Personnel Responsible for the Implementation: Chief Executive Officer, Tonnie Turner Expected Date of Implementation: October 1, 2026

View Audit 410169

Finding 1228519 (2024-001)

Material Weakness 2024

THE YWCA OF WESTERN NEW YORK, INC.

NY

Reporting Material Weakness

Name of auditee: The YWCA of Western New York, Inc. EIN: 16-0743243 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: July 1, 2023 - June 30, 2024 CAP prepared by: Michelle Sawyers msawyers@ywca-wny.org Finding 2024-001 The previous Agency leadership team did not identify that a Si...

Name of auditee: The YWCA of Western New York, Inc. EIN: 16-0743243 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: July 1, 2023 - June 30, 2024 CAP prepared by: Michelle Sawyers msawyers@ywca-wny.org Finding 2024-001 The previous Agency leadership team did not identify that a Single Audit was required for the fiscal year ending June 30, 2024. The current leadership team determined that the organization was subject to a Single Audit because it received federal funds exceeding the $750,000 threshold during that fiscal year. As a result, the current auditors, EFPR, were engaged to perform the required Single Audit. The Agency has implemented accounting procedures to ensure proper identification of federal expenditures and timely submission of the data collection form to the Federal Audit Clearinghouse.

View Audit 410154

Corrective Action Plans

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