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FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: ...
FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021), S425U210012 (Year: 2021) Questioned Costs: $72,595 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund programs revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were properly recorded. Corrective Action Plans: Our office was unaware our financial program could automatically generate employee's supplemental checks in addition to standard monthly checks. Now that we are aware, Ivey McLendon and I will monitor our financial program's automatically generated claims closely to adapt our manual accrual entries. Estimated Completion Date: June 30, 2025 Contact Person: Sherry Gray, Financial Director Telephone: (229) 524-2433 Email: sgray@seminole.k12.ga.us
View Audit 358065 Questioned Costs: $1
Recommendation: We recommend the organization revisit its policies and procedures surrounding management’s review of grant and other contractual agreements to ensure all federal assistance, including subawards, are properly identified as such at the time the agreements are signed or received, and ar...
Recommendation: We recommend the organization revisit its policies and procedures surrounding management’s review of grant and other contractual agreements to ensure all federal assistance, including subawards, are properly identified as such at the time the agreements are signed or received, and are properly included on the SEFA. ODI agrees with the auditors’ recommendation. Consistent with response to finding 2024-001, we have reviewed the design and implementation of internal controls procedures around accounting for grants and contracts. This has resulted in revision of our new funding form including identifying federal and nonfederal designations in subcontracts from states, and determination of conditions to ensure compliance with U.S. GAAP. Responsible staff member, Laurie Larson-Lewis, Finance Manager, completion date 5/31/2025.
Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Federal Financial Assistance Listing Number: 14.871 Finding Summary: The commission is required to calculate the tenant's rent payment using documentation from third party verification...
Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Federal Financial Assistance Listing Number: 14.871 Finding Summary: The commission is required to calculate the tenant's rent payment using documentation from third party verification used to calculate payment of assistance; in one of the 40 tenant files tested, the tenant's payment amounts were calculated incorrectly. Responsible Individuals: Mary Goldade, Executive Director Corrective Action Plan: Continued training and additional review of calculations by an individual not performing the original calculation will be done to ensure accurate calculations going forward. Anticipated Completion Date: June 30, 2025
Finding Reference Number: 2024-004 Reporting Description of Finding: During the fiscal year ended June 30, 2024, the Authority's internal controls over the submission of VMS to HUD did not include a review or reconciliation of the information submitted to supporting documentation. As a result, hous...
Finding Reference Number: 2024-004 Reporting Description of Finding: During the fiscal year ended June 30, 2024, the Authority's internal controls over the submission of VMS to HUD did not include a review or reconciliation of the information submitted to supporting documentation. As a result, housing assistance payments for Mainstream Port-out vouchers were not reported in VMS. Statement of Concurrence or Nonconcurrence: The Wallingford Housing Authority agrees and accepts the above reference findings. Corrective Action Plan: Maintaining a properly staffed and trained staff will ensure that each montky VMS report will be reconciled prior to being submitted by the third-party fee accountant. A schedule or reconciliations will be created and implemented.
Finding Reference Number: 2024-003 Reporting Description of Finding: The selection of a sample of 12 annual reexaminations, which is approximately 10% of the population, for participants in the Housing Voucher Cluster. For 3 out of the 12 re-examinations, the annual reexamination was not conducted ...
Finding Reference Number: 2024-003 Reporting Description of Finding: The selection of a sample of 12 annual reexaminations, which is approximately 10% of the population, for participants in the Housing Voucher Cluster. For 3 out of the 12 re-examinations, the annual reexamination was not conducted timely. Documented delays in receiveing informatuon from participants caused the re-examinations to not bt conducted on an annual basis. Statement of Concurrence or Noncurrence: The Wallingford Housing Authority agrees and accepts the above referenced findings: Correction Action: Maintaining a properly staffed and trained management team who will create and maintain a schedule of annual reexaminations to be held in compliance within the guidelines of HUD and to be completed in a timely manner.
Finding Reference Number: 2024-002 Reporting Description of Finding: The required unaudited annual filing with HUD's Real Estate Assessment Center (REAC), for fiscal 2024, was not made by the required deadline of September 15, 2024. In addition, as noted in finding 2024-001, prior audit adjustments...
Finding Reference Number: 2024-002 Reporting Description of Finding: The required unaudited annual filing with HUD's Real Estate Assessment Center (REAC), for fiscal 2024, was not made by the required deadline of September 15, 2024. In addition, as noted in finding 2024-001, prior audit adjustments, there were material misstaments that were not identified and corrected by management. Statement of Concurrence or Nonconcurrence: The Wallingford Housing Authority agrees and accepts the above referenced findings. Corrective Action: The Wallingford Housing Authority currently is procuring a new third-party fee accountant that will prepare and submit all required unfilled filings to the appropriate agencies. The Wallingford Housing Authority will create and maintain a schedule of all required submittal dates.
Finding 563694 (2024-003)
Significant Deficiency 2024
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH WRIGHT COUNTY, COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (CSLFRF) – FEDERAL ALN 21.027 2024-003 Internal Control Over Compliance With Federal Reporting Requirements Findin...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH WRIGHT COUNTY, COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (CSLFRF) – FEDERAL ALN 21.027 2024-003 Internal Control Over Compliance With Federal Reporting Requirements Finding Summary Subrecipient grant requirements for CSLFRF funding passed through to the City by Wright County, stated "The Subrecipient is required to provide quarterly project and expenditure reports to the county, including the following: 1) A narrative outlining the project activity during the reporting period, and 2) All applicable required data outlined in Part 2, Section B, 3a through 3i of the Compliance and Reporting Guidance." The City submitted the required report, but its internal controls over compliance with reporting requirements for its COVID-19 CSLFRF federal program were not sufficient to ensure the specific expenditures reported to the county matched those identified in the City's financial statements and Schedule of Expenditures of Federal Awards (SEFA). Corrective Action Plan Actions Planned – This condition resulted from a lack of coordination between the City's finance department and the individual preparing a report for the county. The City will evaluate its controls over compliance with federal reporting requirements to ensure all reports are accurate and consistent with the City's financial reports in the future. Official Responsible – Sue Ferbuyt, Finance Director. Planned Completion Date – December 31, 2025. Disagreement With or Explanation of Finding – The City agrees with this finding. Plan to Monitor – The City Administrator, Steven Bot, will oversee the evaluation of this process, and the implementation of any procedural changes deemed necessary to ensure federal reporting is accurate in the future.
Views of responsible officials and planned corrective actions: The Clinic will be retraining front office staff to ensure a thorough understanding of the Sliding Fee Scale policy and its proper application. The training will be led by the Revenue Cycle Manager. Additionally, monthly audits will be c...
Views of responsible officials and planned corrective actions: The Clinic will be retraining front office staff to ensure a thorough understanding of the Sliding Fee Scale policy and its proper application. The training will be led by the Revenue Cycle Manager. Additionally, monthly audits will be conducted on Sliding Fee Scale patients to verify that discounts are applied correctly and that completed applications with appropriate proof of income are collected. These efforts will be overseen by the Revenue Cycle Manager. Personnel responsible for implementation: Veronica Rodarte, Revenue Cycle Manager Date of implementation: June 1, 2025
View Audit 357973 Questioned Costs: $1
Views of responsible officials and planned corrective actions: The Clinic will seek professional consultation and guidance to create a work schedule compliant with reporting deadlines and submissions and provide oversight to ensure those deadlines are met. Personnel responsible for implementation: ...
Views of responsible officials and planned corrective actions: The Clinic will seek professional consultation and guidance to create a work schedule compliant with reporting deadlines and submissions and provide oversight to ensure those deadlines are met. Personnel responsible for implementation: Deborah Lerner, CEO and Board of Directors Date of implementation: July 1, 2025
Views of responsible officials and planned corrective actions: The Clinic will be seeking professional consultation and guidance on a process to support and enforce monthly reconciliations of the amounts submitted for the grant with the amounts booked within the system, using appropriate grant-track...
Views of responsible officials and planned corrective actions: The Clinic will be seeking professional consultation and guidance on a process to support and enforce monthly reconciliations of the amounts submitted for the grant with the amounts booked within the system, using appropriate grant-tracking schedules. Relevant staff will be retrained, and a monthly review will be completed by an appropriate professional and submitted to the Chief Executive Officer (CEO). Personnel responsible for implementation: Deborah Lerner, CEO and Board of Directors Date of implementation: July 1, 2025
Finding 2024-002: Common Origination and Disbursement (COD) Reporting Cluster Name: Student Financial Assistance Federal Awarding Agency: Department of Education Award Name: Federal Pell Grant Program, Federal Direct Loans Award Number: Various Award Year: 10/1/2023-9/30/2024 Assistance Listing Tit...
Finding 2024-002: Common Origination and Disbursement (COD) Reporting Cluster Name: Student Financial Assistance Federal Awarding Agency: Department of Education Award Name: Federal Pell Grant Program, Federal Direct Loans Award Number: Various Award Year: 10/1/2023-9/30/2024 Assistance Listing Title: Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Number: 84.063, 84.268 Pass-Through Entities: Not applicable As described in finding 2024-002, 1 of the 25 selections was not reported to the COD system within 15 calendar days of the disbursement to the student. The noted disbursement was reported 5 calendar days late. Caltech confirmed it had additional instances of late reporting beyond the audit selection. To address this finding, Caltech created a Disbursement Checklist to ensure that all steps in the process are followed, including generating common record files of disbursement information and transmitting those files to COD the same day as the funds are disbursed to the student accounts. The checklist was created in May 2025. Malina Chang, Director, Financial Aid Office, is responsible for this corrective action plan. Caltech also performs Pell monthly reconciliations to capture discrepancies between internal information and that which is reported by COD. Any discrepancies are investigated via this monthly reconciliation process, and errors are corrected. In addition, Caltech requests Pell funds from the Department of Education on a quarterly basis (quarterly EDCAPS draws), significantly reducing the risk of the Institute needing to return funds.
Management’s Comments and Corrective Action Plan: Management has reviewed finding 2024-001 related to timely Single Audit report submission to the Federal Audit Clearinghouse and has developed the following plan to address this finding and ensure compliance going forward. 1. Root Cause Analysis...
Management’s Comments and Corrective Action Plan: Management has reviewed finding 2024-001 related to timely Single Audit report submission to the Federal Audit Clearinghouse and has developed the following plan to address this finding and ensure compliance going forward. 1. Root Cause Analysis – Previous to 2023, the last time the Y was required to have a Single Audit was the year ended December 31, 2012. Because this was a new process to the Y, we were unaware that we needed to submit the Single Audit to the Federal Audit Clearinghouse. In past years, the independent audit firm initiated the e-filing process on our behalf. 2. Action Steps – The Y will develop a year-end Federal Awards checklist to include all necessary preparation steps including but not limited to preparation of the Schedule of Expenditures of Federal Awards (SEFA); corresponding audit documentation; and procedures for filing the completed Single Audit to the Federal Audit Clearinghouse including confirmation that independent auditors have reviewed and certified the submission to the Clearinghouse. 3. Responsible Parties – The Controller will complete the checklist and perform the filing to the Federal Audit Clearinghouse and the CFO will review and approve. 4. Timeline – Submission of the Single Audit to the Federal Audit Clearinghouse as well as completion, review, and approval of the checklist will be done within 30 days of receipt of the final Single Audit report. 5. Monitoring & Evaluation – The checklist and approval process will be monitored on an annual basis to ensure ongoing compliance and effectiveness of this corrective action plan.
Finding 563657 (2024-002)
Significant Deficiency 2024
Preparation of Financial Statements and Related Footnotes
Preparation of Financial Statements and Related Footnotes
Finding 563657 (2024-002)
Significant Deficiency 2024
Recommendation: This control deficiency is not unusual in a small city. However, it is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
Recommendation: This control deficiency is not unusual in a small city. However, it is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.
Finding 563657 (2024-002)
Significant Deficiency 2024
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal e...
Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
We concur with the finding and are implementing procedures to address all issues. The SF-428 is completed by Logistics utilizing data from ORMS. The report is meant to include only federally owned assets. Assets purchased by CAP with federal funds are not federally owned and should not be included i...
We concur with the finding and are implementing procedures to address all issues. The SF-428 is completed by Logistics utilizing data from ORMS. The report is meant to include only federally owned assets. Assets purchased by CAP with federal funds are not federally owned and should not be included in the report. Items are entered into ORMS manually and the funding source is chosen from a drop-down menu. Two vehicles were entered in fiscal year 2024, and the incorrect funding source was chosen from the drop-down menu. The correct option was right below the option chosen. The items were corrected when found during the audit. FM will work with Logistics to ensure all capitalized assets added during the fiscal year are reviewed for the correct funding source. We will review this as part of the cost review throughout the year. We will also request that a pop up or some other messaging be added to ORMS to alert the individual entering items to double check that the correct fund source has been chosen. We will implement the reviews in May 2025.
2024-002 • Material Weakness in Internal Control over Compliance Condition: During our eligibility assessment, we examined 40 files from Community Umbrella Agency 3 (CUA) foster care children to ensure they contained required documents by the City of Philadelphia and Pennsylvania's Department of H...
2024-002 • Material Weakness in Internal Control over Compliance Condition: During our eligibility assessment, we examined 40 files from Community Umbrella Agency 3 (CUA) foster care children to ensure they contained required documents by the City of Philadelphia and Pennsylvania's Department of Human Services (DHS). Our review found missing documents, time gaps between submissions, or untimely paperwork, including the following: (a) 29 CUA Safety Assessments, (b) 30 CUA Safety Plans, (c) 7 CUA PA Model Risk Assessments, (d) 3 CUA Documented Client Visits (Structure Case Notes), (e) FAST Family Advocacy Forms, (f) 17 Life Skills Assessment/ Biopsychosocial Evaluation/ IEP or Ages & Stages Questionnaire (ASQ), (g) 11 School Aged Report Cards, (h) 6 CUA Authorization to Release Information, (i) 9 CUA Immunizations, (j) 3 DHS Court Order Sheets, (k) 14 Child’s Photo, (l) 10 Initial CUA Single Case Plan, (m) 7 Monthly Updates to CUA Single Case Plan, (n) 17 Initial CUA Case Service Conference Summary Report, and (o) 16 Six Month Ongoing CUA Services Conference Summary Report. Furthermore, each child's file needed to contain specific documents from the DHS, which had to be supplied by the department or shown evidence of request by the CUA. Missing documents consisted of: (a) 34 DHS Service Authorization Forms, (b) 21 DHS CUA Provider Referral Forms, and (c) 30 DHS CUA In-Home Services Referral Forms. Recommendation: We recommend that management continue to develop policies and procedures in order to properly include all pertinent documentation within each client file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or quality control department performs periodic audits of the client files to ensure all required documentation is included. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. FINDINGS – FEDERAL AWARD PROGRAM AUDITS (CONTINUED) Action taken in response to finding: 1. Hiring of Chief Compliance Officer to oversee Concilio Quality Assurance and Compliance process 2. Staffing of Quality Assurance department 3. Monthly review of client files for accuracy and completeness 4. Additional training of staff to review audit findings and implement corrective action Name of the contact person responsible for corrective action: Albert Essilfie, Chief Financial Officer albert.essilfie@elconcilio.net (215) 627-3100 Planned completion date for corrective action plan: June 30, 2025
Management’s Response: The University has undertaken several initiatives to enhance compliance and accuracy: (1) Collaboration with External Financial Aid Experts a. In 2025, the University engaged an external financial aid contractor to optimize system usage within its database, ensuring more accu...
Management’s Response: The University has undertaken several initiatives to enhance compliance and accuracy: (1) Collaboration with External Financial Aid Experts a. In 2025, the University engaged an external financial aid contractor to optimize system usage within its database, ensuring more accurate and timely reporting. (2) Appointment of a New Financial Aid Director a. A new Financial Aid Director has been hired, commencing their role on March 1, 2025. This leadership is expected to prioritize and address the issues identified in the audit finding. (3) Process Enhancement and Staff Training a. A comprehensive assessment of current enrollment reporting procedures has been conducted to identify and rectify gaps. b. Staff members in the Registrar’s Office have undergone targeted training to ensure accurate and timely updates to the National Student Loan Data System (NSLDS). (4) Policy and Procedure Development a. New policies and procedures have been established to verify that correct effective dates and status changes are reported to NSLDS within the required timeframes. b. Regular audits and reviews are now in place to ensure ongoing compliance and to promptly address any discrepancies. These initiatives demonstrate the University’s commitment to maintaining accurate student enrollment records and ensuring compliance with federal regulations, thereby safeguarding the interests of its students and the institution.
The office staff is currently working to segregate duties.
The office staff is currently working to segregate duties.
View Audit 357869 Questioned Costs: $1
Financial Statement Finds: Accounting Records Criteria: The accounts of the Authority should include all significant transactions in the period of benefit. Contion: During the audit, certain audit adjustments were required to record transactions in the period of benefit for the General Fund, Spe...
Financial Statement Finds: Accounting Records Criteria: The accounts of the Authority should include all significant transactions in the period of benefit. Contion: During the audit, certain audit adjustments were required to record transactions in the period of benefit for the General Fund, Special Projects Fund, IMPAC, and CITF Fund. Effect: The financial records for the General Fund, Special Projects Fund, IMPAC, and CITF Fund did not reflect the financial activity in the period of benefit, which could result in a material misstatement of the financial statements. This is a repeat finding from a previous year – Finding 2023-001. Recommendation: The Authority should ensure that internal control procedures over financial reporting are sufficient to identify and record all transactions in the period of benefit. Management Response: The Authority has initiated additional levels of review in order to sufficiently identify and record all transactions in the period of benefit. Anticipated Completion Date: Immediate
View Audit 357867 Questioned Costs: $1
Finding 563582 (2024-001)
Significant Deficiency 2024
We acknowledge the finding and have already addressed the issue. Additionally, we have incorporated this procedure into our compliance checklist. As a result, monthly reminders will be sent to a designated group within the Finance team to help prevent recurrence.
We acknowledge the finding and have already addressed the issue. Additionally, we have incorporated this procedure into our compliance checklist. As a result, monthly reminders will be sent to a designated group within the Finance team to help prevent recurrence.
Corrective Action Plan Finding: Finding 2024-004- Federal and State Law Not Complied With Condition: Louisiana state law requires that the audit report be filed no later than six months after fiscal year end. In this situation, the deadline was December 31, 2024. Federal law requires the report ...
Corrective Action Plan Finding: Finding 2024-004- Federal and State Law Not Complied With Condition: Louisiana state law requires that the audit report be filed no later than six months after fiscal year end. In this situation, the deadline was December 31, 2024. Federal law requires the report to be filed no later than nine months after year-end, or March 31, 2025. Corrective Action Planned We will follow the auditor’s recommendation. Person responsible for corrective action: Tammy Jones, Executive Director Telephone: (318) 263-8471 Arcadia Housing Authority Fax: (318) 263-8841 3177 Dance Circle Arcadia, Louisiana 71001 Anticipated Completion Date- December 31, 2025
Finding 2024-027 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Programs Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2023-023 Auditee’s Corrective Action Plan: BCHD fiscal department contin...
Finding 2024-027 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Programs Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2023-023 Auditee’s Corrective Action Plan: BCHD fiscal department continues to revise its internal processes to strengthen capacity and to ensure compliance with 2 CFR 200 by implementing the following: A. Comprehensive staff training, supported by documented Standard Operating Procedures, training guides and updated policies which will include processes for timely submission of grant reports with required fiscal approvals. B. Create a standard reconciliation process that will ensure expenditures reported on required grantor reports are properly reflected in the general ledger in addition to clearly identifying variances from the SEFA due to timing. C. Created an internal comprehensive grants tracker via Smartsheet which includes all grant award periods, reporting requirements, due dates and other pertinent grant award data. D. Established a Contract and Compliance Unit responsible for overseeing the filing of the FFATA report. Contact Person: Unyime Ekpa, Chief Financial Officer, Baltimore City Health Department Completion Date: September 30, 2025
Finding 2024-023 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2023-019 Auditee’s Corrective Action Plan: BCHD fiscal department continues to rev...
Finding 2024-023 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2023-019 Auditee’s Corrective Action Plan: BCHD fiscal department continues to revise its internal processes to strengthen capacity and to ensure compliance with 2 CFR 200 by implementing the following: A. Comprehensive staff training, supported by documented Standard Operating Procedures, training guides and updated policies which will include processes for timely submission of grant reports with required fiscal approvals. B. Create a standard reconciliation process that will ensure expenditures reported on required grantor reports are properly reflected in the general ledger in addition to clearly identifying variances from the SEFA due to timing. C. Created an internal comprehensive grants tracker via Smartsheet which includes all grant award periods, reporting requirements, due dates and other pertinent grant award data. D. Established a Contract and Compliance Unit responsible for overseeing the filing of the FFATA report. Contact Person: Unyime Ekpa, Chief Financial Officer, Baltimore City Health Department Completion Date: September 30, 2025
Finding 2024-021 U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2023-016 Auditee’s Corrective Action Plan: The Federal Financial Report (FFR) is a cumu...
Finding 2024-021 U.S. Department of Health and Human Services AL No. 93.686 Ending the HIV Epidemic: A Plan for America Material Weakness in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2023-016 Auditee’s Corrective Action Plan: The Federal Financial Report (FFR) is a cumulative report covering the entire project or award period, which for this grant spans from March 1, 2020, to February 28, 2025. As a result, the cumulative amounts reported on the FFR will not align with the amounts recorded in the general ledger for fiscal year 2024. BCHD fiscal department continues to revise its internal processes to strengthen capacity and to ensure compliance with 2 CFR 200 by implementing the following: A. Comprehensive staff training, supported by documented Standard Operating Procedures, training guides and updated policies which will include processes for timely submission of grant reports with required fiscal approvals. B. Create a standard reconciliation process that will ensure expenditures reported on required grantor reports are properly reflected in the general ledger in addition to clearly identifying variances from the SEFA due to timing. C. Created an internal comprehensive grants tracker via Smartsheet which includes all grant award periods, reporting requirements, due dates and other pertinent grant award data. D. Established the Contract and Compliance Unit responsible for overseeing the filing of the FFATA report. Contact Person: Unyime Ekpa, Chief Financial Officer, Baltimore City Health Department Completion Date: September 30, 2025
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