Corrective Action Plans

Finding 575610 (2024-001)

Significant Deficiency 2024

CO

Reporting § 200.508

Auditee Corrective Action Plan Finding 2024-001: Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Audit Finding: During our audit, we noted that the Schedule of Expenditures of Federal Awards (SEFA) initially prepared by Western Landowners Alliance did not include the required...

Auditee Corrective Action Plan Finding 2024-001: Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Audit Finding: During our audit, we noted that the Schedule of Expenditures of Federal Awards (SEFA) initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. We understand this was Western Landowners Alliance’s first year preparing a SEFA and that staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). As the SEFA is a critical component of the Single Audit reporting package and serves as the basis for major program determination and compliance testing, it is essential that it be prepared accurately and in accordance with Uniform Guidance. We recommend that management enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. Audit Recommendation: We recommend that management enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. Management’s Response and Corrective Action Plan: Western Landowners Alliance (WLA) acknowledges and agrees with the finding, and have taken the following corrective actions to address the issue: (1) Implementation of SEFA Template: given the diversity of awards WLA receives (primary, subawards, and awards with both federal/non-federal funding), a standardized template has been developed and implemented to ensure accurate tracking and reporting of awards, funding sources, and expenditures. (2) Proactive Collection of Assistance Listing Numbers: WLA will proactively request and document the Assistance Listing Numbers (formerly CFDA numbers) from funding agencies upon receipt of awards to ensure compliance, and complete and accurate reporting. (3) Documentation of Expense Allocation Process for Awards with Federal and Non-Federal Funding: WLA’s financial policies and procedures have been updates (as of August 2025) to document the process for allocating expenses on awards that include both federal and non-federal resources. Documentation of this process will ensure consistent and appropriate allocation in accordance with federal requirements. (4) Per recommendation from RGO, Robinson has enrolled in two trainings: Uniform Guidance Training Part 1 and Part 2-Single Audit Training-the importance of the SEFA, hosted by Illumeo, to augment knowledge to support future compliance. Contact and Completion Date: Rachael Robinson, 505-466-1495, rrobinson@westernlandowners.org, is the primary contact, and the Chief Operating Officer at Western Landowners Alliance. The corrective action is currently in effect and trainings will be completed by August 31, 2025, to ensure compliance with the current fiscal year. Please reach out with any questions. Rachael Robinson Chief Operating Officer Western Landowners Alliance 505-466-1495

View Audit 365598

Finding 575582 (2024-002)

Material Weakness 2024

City of East Chicago

IN

Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.328

FINDING 2024-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Officials: We concur ...

FINDING 2024-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Valeriano Gomez, City Controller Contact Phone Number and Email Address: (219) 391-8220, vgomez@eastchicago.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: To ensure proper implementation of the policies and procedures in place related to SLFRF reporting, in the future, no submittal of reports will be approved without the City Controller and a Senior Staff Accountant reviewing and approving the P&E reports. This will ensure policies and procedures are followed and possibly added to, if needed, to ensure compliance over SLFRF reporting. Anticipated Completion Date: Corrective action is now in effect as of August 18, 2025.

View Audit 365567

Finding 575578 (2024-002)

Significant Deficiency 2024

National Sorghum Producers Association

TX

Reporting Allowable Costs / Cost Principles

2024-002 ALN 10.937 USDA Partnerships for Climate-Smart Commodities Allowable Costs/Cost Principles: Non-Compliance with Grant Requirements Corrective Action Plan: NSPA is strengthening budgeting and recordkeeping to properly allocate payroll costs between federal and nonfederal funding. Estimat...

2024-002 ALN 10.937 USDA Partnerships for Climate-Smart Commodities Allowable Costs/Cost Principles: Non-Compliance with Grant Requirements Corrective Action Plan: NSPA is strengthening budgeting and recordkeeping to properly allocate payroll costs between federal and nonfederal funding. Estimated Completion Date: September 2025 Management Contact: Tim Lust, CEO

View Audit 365562

Finding 575557 (2024-002)

Material Weakness 2024

City of Grafton

ND

Reporting

Contact Person – City Administrator Corrective Action Plan – The City will implement procedures to ensure all required reports are prepared and submitted by their due dates. Completion Date – September 1, 2025

View Audit 365546

Finding 575554 (2024-001)

None 2024

Juneau Economic Development Council

AK

Reporting Subrecipient Monitoring § 200.512

Finding 2024-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarific...

Finding 2024-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarification from the entity transferring the money expressly indicating whether JEDC is a contractor or a subrecipient of the monies. Additionally, JEDC will use a “checklist” to confirm and verify that determination and will seek additional clarification if there is any disagreement in the classifications. Proposed Completion Date: July 1, 2024.

View Audit 365538

Finding 575543 (2024-002)

Significant Deficiency 2024

Housing Authority of Lincoln County

OR

HUD Housing Programs Special Tests & Provisions Reporting

HUD-50058 Listing Review Process Recommendation: Implement a higher-level review of the HUD-50058 forms submitted to the PIC system. Response/Action Taken: To enhance quality control and data integrity, HALC has introduced a supervisory review of HUD-50058 forms before submission to PIC. A new sec...

HUD-50058 Listing Review Process Recommendation: Implement a higher-level review of the HUD-50058 forms submitted to the PIC system. Response/Action Taken: To enhance quality control and data integrity, HALC has introduced a supervisory review of HUD-50058 forms before submission to PIC. A new second-level review process was developed in Q2 2025, and designated staff now review the forms for accuracy and completeness weekly. We are also coodinationg periodic refresher trainings for housing specialists to stay aligned with HUD requirements.

View Audit 365535

Finding 575508 (2024-003)

Significant Deficiency 2024

Town of Marblehead

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.328

Condition: As of the March 31, 2024, reporting date, the Town reported project amounts voted by the Select Board as obligated rather than purchases, contracts and agreements that met the Federal criteria of an obligation. Corrective Action Plan: Misinterpretation of Federal reporting requirements r...

Condition: As of the March 31, 2024, reporting date, the Town reported project amounts voted by the Select Board as obligated rather than purchases, contracts and agreements that met the Federal criteria of an obligation. Corrective Action Plan: Misinterpretation of Federal reporting requirements regarding the definition of an obligation. Reliance on local budgetary approvals (Select Board votes) rather than federally defined contractual commitments. Lack of documented procedures for distinguishing between appropriations/votes and obligations in Federal reporting. This was primarily due to the many changes by the US Treasury on ARPA Federal Reporting. The Select Board did obligate funds for the Town to hire a compliance accountant as an administrative service which is allowable under ARPA to ensure compliance. In addition, the Town hired a full-time grants coordinator to oversee the grants. All future reports will reflect only qualifying obligations supported by contracts, purchase orders, or agreements. Anticipated Completion Dates: o Completed in 2025: Correction of prior misreporting and adoption of revised obligation reporting practice. o By September 30, 2025: Grant Coordinator additional training and issuance of updated reporting checklist. o Ongoing: Federal obligation reports prepared quarterly, reviewed by the Grant Coordinator prior to submission. Quarterly compliance checks will be performed by the Grant Coordinator to confirm obligations are federally compliant. Contact Information: Donna Cotterell, Grant Coordinator

View Audit 365493

Finding 575507 (2024-003)

Significant Deficiency 2024

Avivo

MN

Cash Management Reporting Significant Deficiency § 200.303

Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the entity evaluate its procedures and implement an additional control to ensure reports are submitted timely and reviewed prior to submission. Exp...

Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the entity evaluate its procedures and implement an additional control to ensure reports are submitted timely and reviewed prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Avivo will implement an enhanced internal review process to ensure timely report submission and accuracy prior to submission. This will include assigning dedicated personnel to track submission deadlines and conducting pre-submission reviews for completeness and accuracy. Name(s) of the contact person(s) responsible for corrective action: Heidi Kammer-Hodge & Kristen Bewley. Planned completion date for corrective action plan: December 2025.

View Audit 365488

Finding 575471 (2024-003)

Material Weakness 2024

Lutheran Social Services of Central Ohio

OH

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring

Condition: During the year, the Organization did not have appropriate review procedures and controls in place related to cash management and reporting over federal programs Planned Corrective Action: Finance has recent changes in leadership roles and with the change in leadership, has put into plac...

Condition: During the year, the Organization did not have appropriate review procedures and controls in place related to cash management and reporting over federal programs Planned Corrective Action: Finance has recent changes in leadership roles and with the change in leadership, has put into place improvements in oversight of cash management and reporting. LSS has a philosophy of continuous improvement and with the current management LSS will ensure that all guidelines and requirements for cash management and reporting for federal programs are met. Contact person responsible for corrective action: Julie Fratianne, CFO Anticipated Completion Date: September 30, 2025

View Audit 365486

Finding 575461 (2024-004)

Material Weakness 2024

Yamhill County School District 30j

OR

Reporting § 200.508 § 200.510

Finding 2024-004 Accounting for Grants, Schedule of Expenditures of Federal Awards, and Fiscal Man-agement (Material Weakness) Assistance Listing Number and Title: 84.041 Impact Aid Name of Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 84.010 Title I Name ...

Finding 2024-004 Accounting for Grants, Schedule of Expenditures of Federal Awards, and Fiscal Man-agement (Material Weakness) Assistance Listing Number and Title: 84.041 Impact Aid Name of Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 84.010 Title I Name of Federal Agency: U.S. Department of Education Assistance Listing Number and Title: 10.553 and 10.555 National School Lunch Breakfast and Lunch Name of Federal Agency: U.S. Department of Agriculture Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Sched-ule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the to-tal Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipi-ents. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit with values that were not reconciled with the general ledger, and contained inaccuracies, including: • Overclaimed revenues for Title I • Inability to provide sufficient documentation of Impact Aid revenues and specific Impact Aid program infor-mation • Incorrect reporting of state and federal revenues for National School Lunch Program. Cause: The District does not have effective internal control over the preparation of the Schedule of Expenditures of Federal Awards. The district did not reconcile the expenditures reported on the SEFA with the amounts reported on the district's general ledger. Effect or Potential Effect: Potential understatement or overstatement of expenditures could exist in the Schedule of Expenditures of Federal Awards and not be detected and corrected. Because the SEFA was completed incorrectly, and not reconciled to the general ledger, the financial statements were materially misstated prior to the auditor's adjust-ments. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting re-sulted in the following: SEFA was originally presented for auditors with incorrect information, and not reconciled to the general ledger Repeat of a Prior-Year Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or cor-rect errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and re-view the SEFA. District’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identi-fied and reported accurately on future SEFAs. Planned Implementation Date: August 1, 2025 Responsible Person: District Business Manager Section IV—Summary Schedule of Prior Audit Findings There were no findings for the fiscal year ended June 30, 2023.

View Audit 365485

Finding 575452 (2024-003)

None 2024

Milford Redevelopment and Housing Partnership

CT

HUD Housing Programs Reporting

Corrective Action: The first step is to hire a Chief Financial Officer (the third hirer in the past 2 years passed away suddenly). The second step is to evaluate and segregate internal accounting functions to assure that processes and reconciliations are maintained. Training of support staff and mon...

Corrective Action: The first step is to hire a Chief Financial Officer (the third hirer in the past 2 years passed away suddenly). The second step is to evaluate and segregate internal accounting functions to assure that processes and reconciliations are maintained. Training of support staff and monitoring of the monthly accounting procedures. Responsible Party for Corrective Actions: Anthony Vasiliou, Executive Director Estimated Completion Date: March 31, 2025

View Audit 365472

Finding 575408 (2024-002)

Material Weakness 2024

Town of Wilbraham, Ma

MA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.329

There is no corrective action. The $124,579 spent in FY24 were for un-reimbursed prior year Covid-19 CARES expenses. The Town believes the inclusion of these expenses is required to accurately show the total federal ARPA expenditures.

View Audit 365457

Finding 575402 (2024-004)

Significant Deficiency 2024

Clifford W. Beers and Subsidiaries

CT

Reporting

The organization will implement during fiscal year 2026 a formal grant checklist to ensure grant expenditure reports are submitted timely.

View Audit 365451

Finding 575396 (2024-001)

Material Weakness 2024

City of New Albany

OH

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.303

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors...

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The current period and cumulative expenditures reported consisted of the amounts expended by the beneficiaries who were awarded funds from the City, rather than total amounts expended to the beneficiaries, resulting in current period expenditures and cumulative expenditures being incorrectly reported on all four reports as follows:  Quarterly Report: October 1, 2023 to December 31, 2023 Current period expenditures were overstated by $666,417. Cumulative expenditures were understated by $964,879.  Quarterly Report: January 1, 2024 to March 31, 2024 Current period expenditures were overstated by $860,312. Cumulative expenditures were understated by $104,567.  Quarterly Report: April 1, 2024 to June 30, 2024 Current period expenditures were overstated by $104,567. Contact Person Responsible for Corrective Action: Linda Moeller Contact Phone Number and Email Address: 812-948-5333 and lmoeller@cityofnewalbany.com Views of Responsible Officials and Explanation and Reasons for Disagreement:  We concur with the finding.  However, the issue and non-compliance deals with the interpretation of the federal rules regarding the appropriate amounts to report and when to report them by subrecipients of the monies.  The non-compliance is not related to policies or controls not being effective to prevent, detect or correct errors. In fact, the reporting system initially implemented by the City and put in the federal reports provided the actual expenditures for those periods by recipients of the grants.  However, the City does agree that after full examination and review of the federal rules the initial full amount of funds provided to the subrecipients should have been reported in full versus the actual expenditures during the periods. Description of Corrective Action Plan:  Current period and cumulative expenditures reported will consist of the amounts advanced to subrecipients. Anticipated Completion Date:  The City has already made this correction in its Quarterly Report July 1, 2024 to September 30, 2024.

View Audit 365446

Finding 575392 (2024-001)

Material Weakness 2024

Rockland Community College

NY

Special Tests & Provisions Subrecipient Monitoring Reporting

In response to the findings related to the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule compliance at [Institution Name], we have developed the following Corrective Action Plan to address identified deficiencies and strengthen our information security program. • Corrective Action: By December 31, 2...

In response to the findings related to the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule compliance at [Institution Name], we have developed the following Corrective Action Plan to address identified deficiencies and strengthen our information security program. • Corrective Action: By December 31, 2025, Rockland Community College will complete a comprehensive risk assessment of all systems handling covered financial and student information. Risk assessments will be conducted annually thereafter, with updates documented and reviewed by the Information Security Officer (ISO). • Corrective Action: A revised Written Information Security Program (WISP) will be finalized by July 31, 2026. It will outline administrative, technical, and physical safeguards, as well as roles and responsibilities for maintaining compliance. • Corrective Action: A Qualified Individual responsible for overseeing and enforcing the Safeguards Rule compliance program will be designated by December 31, 2025. • Corrective Action: All vendor agreements will be reviewed and updated by July 31, 2026, to include language requiring providers to safeguard covered data. A vendor management procedure will also be implemented to ensure ongoing oversight. • An annual GLBA training program will be implemented starting July 31, 2026. Training completion will be monitored and documented through the HR compliance system. • Corrective Action: Rockland Community College will implement quarterly testing of safeguards and document results. Findings will be reported to the Executive Cabinet and used to continuously improve protections. All corrective actions will be completed by August 31, 2026. Progress will be tracked by the Information Security Officer and reported quarterly to the Executive Cabinet and the Board of Trustees. We are committed to protecting sensitive financial and student information and ensuring full compliance with the GLBA Safeguards Rule. Please let us know if additional information is required. Responsible Party: William Mullaney William.mullaney@sunyrockland.edu Audit findings will be corrected by 8/31/2026.

View Audit 365437

Finding 575387 (2024-003)

None 2024

City of El Monte

CA

Procurement, Suspension & Debarment Reporting

The Accounting Manager took over quarterly reporting responsibilities after the former Finance Director unexpectedly left the City. However, due to the abruptness, it took some time for the Accounting Manager to gain access to the agency portal, resulting in the Q2 2024 report being submitted past t...

The Accounting Manager took over quarterly reporting responsibilities after the former Finance Director unexpectedly left the City. However, due to the abruptness, it took some time for the Accounting Manager to gain access to the agency portal, resulting in the Q2 2024 report being submitted past the deadline. Since gaining access to the reporting portal, all reports have been submitted in a timely manner.

View Audit 365413

Finding 575352 (2024-002)

Material Weakness 2024

City of McDonough

GA

Procurement, Suspension & Debarment Reporting

Finding: Accounts payable were under-reported in June 30, 2022, 2023, and 2024 in the amounts of $673,150, $886,252, and $1,919,207 which are material to the City's financial statements. Corrective Action Plan: Management agrees with this finding. The City makes adjustments to its accounts payable a...

Finding: Accounts payable were under-reported in June 30, 2022, 2023, and 2024 in the amounts of $673,150, $886,252, and $1,919,207 which are material to the City's financial statements. Corrective Action Plan: Management agrees with this finding. The City makes adjustments to its accounts payable accounts through its normal operations and through its automated accounting system. Once the books and records are submitted to the audit firm, any unrecorded payables that come to the attention of the City or as a part of the normal audit process become audit journal entries and are subjectto being an audit finding. The City will worl< towards providing the audit firm more complete and accurate accounts payable balances prior to submission. In addition, the City has hired a full time Finance Director to provide both oversight during the year-end close out, and training throughout the year.

View Audit 365401

Finding 575329 (2024-002)

Significant Deficiency 2024

Twenty-Nine Palms Band of Mission Indians

CA

Reporting § 200.327 § 200.328

Description of Finding: Reporting - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: In accordance with 2 CFR 200.328 (Uniform Guidance), recipients of federal funds must file complete, accurate, and timely financial reports using the prescribed standard repo...

Description of Finding: Reporting - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: In accordance with 2 CFR 200.328 (Uniform Guidance), recipients of federal funds must file complete, accurate, and timely financial reports using the prescribed standard reporting forms (e.g., SF-425). These reports must be supported by the recipient's underlying accounting records and signed by authorized personnel. · Condition/Context: The Tribe was unable to provide documentation demonstrating that the required Federal Financial Report (FFR) for the year ended September 30, 2024, was submitted. As a result, the auditors could not determine whether FFR was filed in a timely manner or whether it included the proper authorization signature. · Cause/Effect: The apparent lack of formal procedures or controls for retaining evidence of FFR submissions contributed to the unavailability of supporting documentation. The absence of evidence of submission and authorization could result in noncompliance with federal reporting requirements. If the report was not submitted timely or was not signed by authorized personnel, the Tribe may be subject to adverse consequences, including potential questioning of costs, additional oversight, or delays in future funding. Statement of Concurrence or Nonconcurrence: Tribe agrees with the finding as stated by the auditors. Corrective Action: The Tribe has drafted a comprehensive Financial Management Policies and Procedure Manual, which includes a section specific to grants management and procurement, that will provide guidance for month end close, asset management and preparation of the Schedule of Expenditures of Federal Awards. Reporting, etc. The Financial Management Policies and Procedure Manual will be presented to the Tribal Council for review and adoption by December 2025. Additionally, the Tribe has a third-party CPA firm to conduct mandatory Uniform Guidance training and regular grant compliance and accounting training for all program and accounting staff working with grant awards. Persons Responsible: Leslie Williams, Senior Vice President of Finance Wendy Collazo, Executive Director of Accounting - Tribal Government Name of Contact Person: Leslie M. Williams Senior Vice President of Finance Leslie.williams@29palmsbomi-nsn.gov 760.984.4514 Sincerely yours, Lapoli( W/. William) Leslie M. Williams Senior Vice President of Finance

View Audit 365381

Finding 575328 (2024-001)

Significant Deficiency 2024

Twenty-Nine Palms Band of Mission Indians

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Description of Finding: Activities Allowed or Unallowed - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: Salaries and wages and fringe benefits charged to awards must be supported by reports reflecting the distribution of activity for each employee whose co...

Description of Finding: Activities Allowed or Unallowed - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: Salaries and wages and fringe benefits charged to awards must be supported by reports reflecting the distribution of activity for each employee whose compensation is charged to the award. · Condition/Context: For 13 payroll transactions tested for allowability, the auditors noted that the rate charged to the grant differed from the rate the employee was paid. · Cause/Effect: The amount charged to the grant was based on the pay rate included on the employee's timesheet. The rate had not been appropriately updated on the timesheet, which resulted in an incorrect amount being charged to the grant. Statement of Concurrence or Nonconcurrence: Tribe agrees with the finding as stated by the auditors. Corrective Action: All grant awards were reviewed to reconcile salaries, wages and fringe benefits to the correct rate. Adjustments were made to multi-year awards, or updated Federal Financial Reports were prepared where appropriate. In October 2024, the tribe implemented a new payroll system, Paycom, that allows employees to code activity directly to an award. The payroll system allocates salary/wages and benefits based on the employee's current approved rate directly to the grant fund. Paycom will integrate with the Award Management module in the Tribe's new ERP system, Mission Gov beginning July 2025, for direct posting. Persons Responsible: Leslie Williams, Senior Vice President of Finance Wendy Collazo, Executive Director of Accounting - Tribal Government

View Audit 365381

Finding 575327 (2024-003)

Significant Deficiency 2024

Shiloh Home Inc.

CO

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.328

Corrective Action Plan: The Organization has updated its internal review procedures to reflect the need to submit the quarterly Federal Financial Reports within the timeframe prescribed by the terms and conditions of the Federal award.

View Audit 365374

Finding 575319 (2024-002)

Material Weakness 2024

Chaldean American Ladies of Charity

MI

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or ...

Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: 2 Quarterly Financial Reports. Neither of the two quarterly reports selected had evidence of approval. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. compliance through ongoing audits.

View Audit 365363

Finding 575315 (2024-001)

Material Weakness 2024

Chaldean American Ladies of Charity

MI

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or app...

Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: Semi Annual Financial Report, Annual Financial Reports and Semi-Annual Programmatic Report. None of the 3 samples selected for testing had reviews noted. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.

View Audit 365363

Finding 575308 (2024-005)

Material Weakness 2024

Sangamon County, Illinois

IL

Reporting Subrecipient Monitoring Cash Management § 200.303 § 200.328 § 200.329

County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.

View Audit 365342

Finding 575303 (2024-004)

Material Weakness 2024

Sangamon County, Illinois

IL

Questioned Costs Cash Management Material Weakness § 200.303 § 200.305

County department personnel changes have been implemented, which address this deficiency. Additional training from the Auditor’s Office and state grantors has occurred for newer staff in certain departments with large amounts of federal and state awards.

View Audit 365342 Questioned Costs: $1

Finding 575295 (2024-001)

None 2024

Healthy Acadia

ME

Reporting

The Organization will take steps to timely close the year-end accounting records and prepare for the annual audit.

View Audit 365338

Corrective Action Plans

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