Corrective Action Plans

Finding 1163190 (2023-003)

Material Weakness 2023

SAN LUIS & DELTA-MENDOTA WATER AUTHORITY

CA

Reporting Significant Deficiency § 200.502

Finding Reference Number: 2023-003 Description of Finding: The Schedule of Expenditures of Federal Awards (SEFA) was not reconciled and complete prior to the beginning of the audit. Statement of Concurrence or Nonconcurrence: The identified issue pertaining to the incomplete SEFA is accurate and cle...

Finding Reference Number: 2023-003 Description of Finding: The Schedule of Expenditures of Federal Awards (SEFA) was not reconciled and complete prior to the beginning of the audit. Statement of Concurrence or Nonconcurrence: The identified issue pertaining to the incomplete SEFA is accurate and clearly defined. Corrective Action: • The Authority has since contracted with a consultant to assist staff with project and budget management of the same project the grant was funding. • Reporting requirements will be completed by the consultant or finance department going forward rather than the engineering manager. • Monthly meetings are held with staff from both accounting, engineering, and the grantor to discuss grant expenditures, invoice submittals and reimbursements, and project updates. • Director of Finance has looked into grant management certification courses in order to further educate staff on grant tracking and reporting requirements.

View Audit 372686

Finding 1163189 (2023-002)

Material Weakness 2023

SAN LUIS & DELTA-MENDOTA WATER AUTHORITY

CA

Reporting Subrecipient Monitoring Significant Deficiency

Finding Reference Number: 2023-002 Description of Finding: The Authority did not complete and submit the February 28, 2023 audited financial statements and single audit by the required deadline of November 30, 2023 or 9 months from fiscal year end. Statement of Concurrence or Nonconcurrence: Authori...

Finding Reference Number: 2023-002 Description of Finding: The Authority did not complete and submit the February 28, 2023 audited financial statements and single audit by the required deadline of November 30, 2023 or 9 months from fiscal year end. Statement of Concurrence or Nonconcurrence: Authority staff agrees the audited financial statement and single audit were significantly delayed. Corrective Action: • Development of audit timeline and “needs” list to be compiled from all staff prior to audit submittal. • Engage with auditors earlier in order to meet required reporting deadlines. • Implementation of month-end closing process rather than waiting for year-end to complete all reconciliations. • Begin contacting vendors for estimates on any potential accruals prior to the end of the fiscal year.

View Audit 372686

Finding 1163089 (2023-002)

Material Weakness 2023

J-TECH INSTITUTE, INC.

CA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.512

Audit Finding: Finding 2023-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage audit...

Audit Finding: Finding 2023-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage auditors to perform subsequent period audits, as applicable. Employee / Division Responsible for Execution: Executive Director Timeline and Estimated Completion Date: Effective Immediately

View Audit 372663

Finding 1163065 (2023-002)

Material Weakness 2023

Camden County Municipal Utilities Authority

NJ

Reporting § 200.302

A standing monthly review meeting has been established between Finance and Engineering to review a list of current grants and the associated activity. This meeting will include discussing any future or proposed grant applications as well. Additionally, Finance and the audit team are meeting to revie...

A standing monthly review meeting has been established between Finance and Engineering to review a list of current grants and the associated activity. This meeting will include discussing any future or proposed grant applications as well. Additionally, Finance and the audit team are meeting to review proper recording of the grants in the general ledger to ensure proper representation in the financial statements.

View Audit 372628

Finding 1162983 (2023-002)

Material Weakness 2023

SACRAMENTO ASIAN PACIFIC CHAMBER OF COMMERCE

CA

Reporting Internal Control / Segregation of Duties § 200.510

Finding: 2023-002: Revised Schedule of Expenditures of Federal Awards (SEFA) Description of Finding: Expenditures reported on the SEFA required revision during the Single Audit due to some inaccuracies, including one omitted program, which occurred because review and reconciliation procedures were n...

Finding: 2023-002: Revised Schedule of Expenditures of Federal Awards (SEFA) Description of Finding: Expenditures reported on the SEFA required revision during the Single Audit due to some inaccuracies, including one omitted program, which occurred because review and reconciliation procedures were not fully sufficient. Cause: The underlying cause was insufficient internal controls over grant documentation review and the accounting of federal award activity. Statement of Concurrence or Nonconcurrence: SacAsian agrees with the finding. Corrective Action: SacAsian acknowledges the significance of this finding and the potential for noncompliance with Uniform Guidance with the grantors and Federal entities, as well as potential increased risk of omitted federal programs and incorrect major program determination. To remediate these issues, SacAsian will strengthen its internal controls over SEFA preparation by implementing a multi-layer review and reconciliation process. SEFA schedules will be prepared by the Director of Finance and reviewed by the newly engaged external CFO firm. Final review will be performed by the President & CEO. SacAsian will implement a more rigorous review of all grant agreements, including pass-through awards, to verify federal components and Assistance Listing Number (ALN) details to ensure all federally funded activity is fully identified and properly reported on the SEFA. The SEFA will be reconciled to the general ledger, federal award agreements, billings submitted, and other supporting documentation. In addition, directors overseeing federal programs will be required to confirm that all federal awards under their purview are completely and accurately reflected. These enhanced controls will be implemented for the 2024 audit and maintained for subsequent audit periods. Responsible Party: Ryan Fong, Director of Finance, 916-446-7883, rfong@sacasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfk@sacasiancc.org Projected Completion Date: December 2025

View Audit 372580

Finding 1162982 (2023-001)

Material Weakness 2023

SACRAMENTO ASIAN PACIFIC CHAMBER OF COMMERCE

CA

Reporting Subrecipient Monitoring Material Weakness

Finding: 2023-001: Material Weakness - Untimely Audit Submission in Accordance with 0MB Uniform Guidance Description of Finding: The Sacramento Asian-Pacific Chamber of Commerce (SacAsian) did not submit its December 31, 2023 Single Audit reporting package—including the audited financial statements,...

Finding: 2023-001: Material Weakness - Untimely Audit Submission in Accordance with 0MB Uniform Guidance Description of Finding: The Sacramento Asian-Pacific Chamber of Commerce (SacAsian) did not submit its December 31, 2023 Single Audit reporting package—including the audited financial statements, Data Collection Form, prior-year status, and Corrective Action Plan—to the Federal Audit Clearinghouse by the required deadline. Cause: The submission was delayed because the Single Audit could not be completed on time due to change in audit firm and staffing shortages. Statement of Concurrence or Nonconcurrence: SacAsian agrees with the finding. Corrective Action: SacAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes, including a Controller to review all accounting processes and procedures with the Director of Finance and implement best practice recommendations and stronger month-end closing procedures and schedule. The delay in performing the 2023 audit was caused by a change in auditors. Our previous auditor did not have the capacity to continue our audit engagement due to staff shortages related to COVID. A new audit firm identified and engaged. However, there were delays in beginning the audit, and staffing challenges internally with completing the audit such that deadlines were not met. Additionally, an external finance and accounting firm was hired in September 2025 to provide additional capacity and high-level support to bring our audits current by March 2026. The additional staffing, external expertise, and improved procedures will prevent untimely submissions in future years. Responsible Party: Ryan Fong, Director of Finance, 916-446-7883, rfong@sacasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfk@sacasiancc.org Projected Completion Date: March 2026

View Audit 372580

Finding 1162975 (2023-003)

Material Weakness 2023

The Multi-Assistance Center at Morgan's Wonderland

TX

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.512

Management concurs with this finding. The delayed submission resulted from insufficient internal controls and oversight under prior leadership. The individuals previously responsible for this function are no longer with the Organization. Under current leadership, management has taken immediate steps...

Management concurs with this finding. The delayed submission resulted from insufficient internal controls and oversight under prior leadership. The individuals previously responsible for this function are no longer with the Organization. Under current leadership, management has taken immediate steps to strengthen oversight and ensure future compliance. Knowledgeable personnel are now in place and have been made fully aware of all federal reporting requirements and deadlines. Management is actively developing formalized policies and procedures governing federal reporting, including a centralized compliance calendar, documented workflows, defined roles and responsibilities, and an internal review process prior to submission. These measures will be implemented by the first quarter of 2026.

View Audit 372574

Finding 1162974 (2023-004)

Material Weakness 2023

The Multi-Assistance Center at Morgan's Wonderland

TX

Reporting § 200.327

Management concurs with this finding. The missed submission was caused by inadequate tracking mechanisms and insufficient procedural formalization under prior leadership. New personnel are now assigned responsibility for compliance and reporting, and management has completed a full review of all rep...

Management concurs with this finding. The missed submission was caused by inadequate tracking mechanisms and insufficient procedural formalization under prior leadership. New personnel are now assigned responsibility for compliance and reporting, and management has completed a full review of all reporting obligations across federal awards. Management is in the process of developing standardized grant reporting procedures, enhanced tracking tools, and formal internal review controls to ensure timely and accurate submissions going forward. These procedures will be implemented by the first quarter of 2026.

View Audit 372574

Finding 1162834 (2023-002)

Material Weakness 2023

United Somali Women of Maine

ME

Reporting Matching / Level of Effort / Earmarking § 200.512

After the fiscal year ended in 2024, there has been a change in leadership within our financial department. With this transition, adjustments have been made to the financial procedures and controls to address potential lapses in the closing process. The Organization has revised the way it records, r...

After the fiscal year ended in 2024, there has been a change in leadership within our financial department. With this transition, adjustments have been made to the financial procedures and controls to address potential lapses in the closing process. The Organization has revised the way it records, reconciles, and review financial entries. The Outsourced CFO will ensure that the Organization submits timely single audit data collection and reporting package to the Federal Audit Clearinghouse. 22

View Audit 372500

Finding 1162833 (2023-001)

Material Weakness 2023

United Somali Women of Maine

ME

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking

The Organization recognizes the financial statement finding identified and we have taken corrective actions to ensure the accuracy of our financial controls and procedures moving forward. After the fiscal year ended in 2024, there has been a change in leadership within our financial department. With...

The Organization recognizes the financial statement finding identified and we have taken corrective actions to ensure the accuracy of our financial controls and procedures moving forward. After the fiscal year ended in 2024, there has been a change in leadership within our financial department. With this transition, adjustments have been made to the financial procedures and controls to address potential lapses in the closing process. The Organization has revised the way it records, reconciles, and review financial entries. These changes were necessary to ensure proper U.S. GAAP practices were in place. These updates include accurately accruing accounts payable and accounts receivable, to ensure revenue and expenses are recognized in the proper period. We have also implemented a proper review process of the financial statements and any adjustments that are required to finalize them. The Organization believes it have fully addressed and corrected all procedures that led to this finding.

View Audit 372500

Finding 1162749 (2023-001)

Material Weakness 2023

Consortium of Universities for the Advancement of Hydrologic Science, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.512

Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHS! impacting audit year 2023: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is behind on submitting an audit for fiscal ...

Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHS! impacting audit year 2023: NA Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI is behind on submitting an audit for fiscal year (FY) 2023. Management has made clearing this backlog its highest priority. The schedule is to complete and file the FY 2023 package by fall 2025 and the FY 2024 package shortly thereafter, at which point CUAHSI expects to return to on-time Federal Audit Clearinghouse filings. Recent upgrades to the accounting system, the hiring of in-house finance staff, and revised closing procedures are designed to streamline and accelerate future audit preparation so that all subsequent audits are filed by the required deadlines. Name of Contact Person: • Maureen S. Ako, Director of Finance • Telephone: (339) 221-5400 • Email: msabino@cuahsi.org Projected Completion Date: 2026-09-30

View Audit 372370

Finding 1162706 (2023-003)

Material Weakness 2023

Metropolitanchildren & Youth Inc. Unitedchildren and Family Head Start

MI

Reporting Questioned Costs Subrecipient Monitoring

Confirm the specific reporting periods and deadlines for all DHHS grants, including ARP and CRRSA grants. Ensure semiannual SF-425 reports are submitted within the deadlines outlined in the grant agreements, and annual SF-425 reports for ARP and CRRSA grants Maintain documentation of submission date...

Confirm the specific reporting periods and deadlines for all DHHS grants, including ARP and CRRSA grants. Ensure semiannual SF-425 reports are submitted within the deadlines outlined in the grant agreements, and annual SF-425 reports for ARP and CRRSA grants Maintain documentation of submission dates and retain copies of all reports for audit and compliance purposes. Establish an internal calendar and reminder system to track future SF-425 reporting deadlines to prevent delays.

View Audit 372344

Finding 1162597 (2023-005)

Material Weakness 2023

JEWISH FAMILY SERVICES OF GREENWICH

CT

Reporting Internal Control / Segregation of Duties

Finding 2023-005 Assistance Listings: 93.567 & 93.576 Issue: Timely submission of Single Audit We respectfully acknowledge the Single Audit was not submitted timely. We were in a period of growth and building an in-house finance team. Prior to 2024, an outside consulting team performed the accountin...

Finding 2023-005 Assistance Listings: 93.567 & 93.576 Issue: Timely submission of Single Audit We respectfully acknowledge the Single Audit was not submitted timely. We were in a period of growth and building an in-house finance team. Prior to 2024, an outside consulting team performed the accounting function. The basic financial statements were delayed, and this caused the Single Audit for December 31, 2023, reporting deadline to be delayed. Corrective Actions We put in place an internal finance team, a CFO, an Accountant and a Consultant to operate effectively and to meet reporting deadlines. Responsible Official: Renee Carroll, CFO Implementation Date: August 14, 2025

View Audit 372284

Finding 1162594 (2023-003)

Material Weakness 2023

JEWISH FAMILY SERVICES OF GREENWICH

CT

Questioned Costs Subrecipient Monitoring Reporting § 200.348

Finding 2023-003 Assistance Listings: 93.567 & 93.576 Issue: Two reports were resubmitted after the deadline due to formatting problems. Corrective Actions 1. Clarification Provided – Original submissions were on time; errors arose from incompatible file formats. 2. Two-Step Review – Reports prepare...

Finding 2023-003 Assistance Listings: 93.567 & 93.576 Issue: Two reports were resubmitted after the deadline due to formatting problems. Corrective Actions 1. Clarification Provided – Original submissions were on time; errors arose from incompatible file formats. 2. Two-Step Review – Reports prepared by Compliance Coordinator, then sequentially reviewed by Director of Immigration Services and CEO. 3. Submission Log – Central log with due dates, submission confirmations, and file-format checks. 4. Quarterly Spot-Checks – Compliance Coordinator tests report files on recipient software. Responsible Officials: Javid Siddiqi (Director), Rachel Kornfeld (CEO) Implementation Date: Process in place since August 2023.

View Audit 372284

Finding 1162592 (2023-001)

Material Weakness 2023

JEWISH FAMILY SERVICES OF GREENWICH

CT

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302

Finding 2023-001 Assistance Listings: 93.567 & 93.576 Issue: Expense allocations lacked sufficient grant-level detail. We respectfully agree with your finding of deficiency in internal controls and are working through the process to correct this. Root Cause Rapid program expansion outpaced existing ...

Finding 2023-001 Assistance Listings: 93.567 & 93.576 Issue: Expense allocations lacked sufficient grant-level detail. We respectfully agree with your finding of deficiency in internal controls and are working through the process to correct this. Root Cause Rapid program expansion outpaced existing finance capacity and procedures. Corrective Actions 1. Finance Team Expansion – Hired full-time CFO, staff accountant, and external consultant (Jan 2025). 2. Policy & Procedure Overhaul – New written procedures (completed Mar 2025) referencing 2 CFR 200 Subpart E. 3. Tri-System Documentation – All expenses now recorded and cross-referenced in FundEZ (accounting), Apricot (program), and a reconciliation workbook. 4. Monthly Reconciliations – Accounting staff prepare grant-by-grant reconciliations; Program Director and CFO jointly sign off during month-end close. Responsible Official: Renee Carroll, CFO Implementation Date: Fully operational as of January 2025; monthly review ongoing.

View Audit 372284

Finding 1162577 (2023-001)

Material Weakness 2023

Dooly County Board of Education

GA

Equipment & Real Property Management School Nutrition Programs Reporting § 200.303 § 200.313

FA 2024-001 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of E...

FA 2024-001 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 235GA32N1199 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 COVID-19 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U210012 (Year: 2021), S425W210011 (Year: 2021) Questioned Costs: None identified Prior Year Finding: FA 2022-001, FA 2021-001, FA 2020-001, FA 2019-003, FA 2018-002, FA 2017-004 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Child Nutrition Cluster and Elementary and Secondary School Emergency Relief Fund programs. Corrective Action Plans: Management has strengthened controls over equipment to ensure that the records are complete, accurate and r reflect all required information. We are in the process of developing a physical inventory list of equipment. The inventory listing will have all identifying information such as an item description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location of the equipment, the use and condition of the equipment, and any ultimate disposal data for each piece of equipment. A complete physical inventory will be performed each year and reconciled with the equipment listing. Estimated Completion Date: 12/31/2025 Contact Person: Christopher Stephens, Chief Financial Officer Telephone: 229-268-4761 Email: christopher.stephens@dooly.k12.ga.us

View Audit 372260

Finding 1162505 (2023-001)

Material Weakness 2023

Rape Crisis Center

OH

Questioned Costs Material Weakness Reporting § 200.512

Corrective Action Taken: A qualified CFO has been hired and controls have been put in place to ensure proper determination of audit requirements and timely completion of future single audits.

View Audit 372226

Finding 1162341 (2023-003)

Material Weakness 2023

School Board City of Richmond

VA

Subrecipient Monitoring Cash Management Reporting

Views of Responsible Officials and Planned Corrective Action: According to Appendix: American Rescue Plan CSLFRF HVAC Replacement and Improvement Grant Assurances of the 2021 CSLFRF HVAC Application it is stated the LEA/grantee assures: IX. It will submit such reports to the state educational agency...

Views of Responsible Officials and Planned Corrective Action: According to Appendix: American Rescue Plan CSLFRF HVAC Replacement and Improvement Grant Assurances of the 2021 CSLFRF HVAC Application it is stated the LEA/grantee assures: IX. It will submit such reports to the state educational agency as the state educational agency and Secretary may require to enable the state educational agency and the Secretary to perform their duties under the program; The LEA has also submitted an official correspondence to the Auditors from the Commonwealth of Virginia Department of Education’s Director of the Office of Federal Pandemic Relief Programs stating the following: On April 25, 2023, the Virginia Department of Education conducted monitoring to ensure that certain federally funded programs and activities supported with Elementary and Secondary School Emergency Relief (ESSER) formula grants; ESSER and Governor’s Emergency Education Relief (GEER) state setaside grants; and Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) HVAC grants were implemented as stipulated by law. These federally funded programs were reviewed as operated by Richmond City Public Schools. Furthermore, RPS is a subrecipient. As such it is our stance that RPS was not required to create or submit quarterly financial activity reports to US Treasury. We were also not required to submit quarterly financial reports to the recipient (i.e. the Commonwealth of Virginia). Instead, RPS regularly submitted expenditures for reimbursement to VDOE on a nearly monthly basis via OMEGA. We also maintained financial records (invoices, GL transactions) via AS400 and LINQ and conducted annual single audits as required by the Single Audit Act & 2 CFR part 200, subpart F. We also complied with all monitoring activities conducted by VDOE. In turn, VDOE (the award recipient) used these artifacts to create and submit its quarterly financial reports to US Treasury, as required by statute. For more evidence of this "passthrough" structure of reporting, see the attached SLFRF Compliance and Reporting Guidance published by US Treasury and Updated October 2025 Part 2 Section B (p. 21-22) for a detail of which entities are required to submit quarterly reports. The following recipients are required to submit quarterly Project and Expenditure Reports: - States and U.S. territories - Tribal governments that are allocated more than $30 million in SLFRF funding - Metropolitan cities and counties with a population that exceeds 250,000 residents Coronavirus State and Local Fiscal Recovery Funds C - Metropolitan cities and counties with a population below 250,000 residents that are allocated more than $10 million in SLFRF funding - NEUs [Non-Entitlement Units of Government] that are allocated more than $10 million in SLFRF funding RPS does not fall into any of the aforementioned categories. We humble ask that you reconsider this finding.

View Audit 372148

Finding 1162224 (2023-001)

Material Weakness 2023

Hogar Fortaleza Del Caido, Inc.

PR

Reporting Questioned Costs § 200.512

Full text of the Corrective Action Plan includes a chart, table or footnotes.

View Audit 372033

Finding 1162186 (2023-004)

Material Weakness 2023

Tippecanoe And Chapman Lakes Regional Sewer District

IN

Subrecipient Monitoring Material Weakness Reporting

FINDING 2023-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audi...

FINDING 2023-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Material Weakness, Noncompliance Condition: The District did not have proper controls in place to ensure that the RD442-2 and RD 442-3 forms were filled out and submitted. Context: Form RD442-2 and Form RD442-3 were not submitted to the granting agency. The District may submit the financial data in other forms, however, the required reporting information was not submitted at all for the year under audit. The forms are required to be submitted on GAAP accrual basis. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The third-party accounting firm will prepare the required forms which will be reviewed by the Board of Directors prior to submission. Responsible Party and Timeline for Completion: The third-party accounting firm and the Board of Directors will implement the corrective action plan, which will go into effect with the next required submission for 2025.

View Audit 371994

Finding 1162166 (2023-018)

Material Weakness 2023

Barre Unified Union School District

VT

Reporting

Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Th...

Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Therefore, Management believes their interpretation is also correct. All federal and state grants with a period of performance ending 6/30/23 were accrued back to FY23 ensuring payments and receipts activities were in the correct time frame. Final reimbursement was requested, and the grants were closed out. The implementation of our new financial system also added an extra layer of complexity to our end of year accounting. Work in 2 different systems that do not work cohesively with each other was very challenging. We respect and appreciate the work of our auditors and understand that at times we will disagree and interpret things differently, which is what happened in regard to the expense for the HVAC project surrounding the "period of performance" language.

View Audit 371973

Finding 1162147 (2023-007)

Material Weakness 2023

Weingart Center Association and Subsidiaries

CA

Reporting

2023-007 – Management's Schedule of Expenditures of Federal Awards was incomplete and required material adjustments. Auditor Recommendation: Management should prepare a summary sheet for each significant grant agreement to track its major terms, including whether the grant included Federal funds. Th...

2023-007 – Management's Schedule of Expenditures of Federal Awards was incomplete and required material adjustments. Auditor Recommendation: Management should prepare a summary sheet for each significant grant agreement to track its major terms, including whether the grant included Federal funds. This sheet should be reviewed by someone other than the preparer and should be utilized in preparing the Schedule of Expenditures of Federal Awards at the end of the year. Action Taken: The SEFA methodology was revised to include all federal funds Name of responsible person: Czarina Luna, Controller Anticipated completion date: Complete as of November 2025

View Audit 371940

Finding 1162026 (2023-012)

Material Weakness 2023

Town of Louisburg

NC

Reporting

The Town will amend the COVID-19 Coronavirus State and Local Fiscal Recovery Act, PRA 1505-0271 Project and Expenditure Report to reflect the actual expenditures used to satisfy the requirements of the grant.

View Audit 371892

Finding 1162012 (2023-001)

Material Weakness 2023

Gulf Coast Partnership

FL

Reporting

Management concurs with the finding and will improve the processes to ensure all required reports are timely filed.

View Audit 371875

Finding 1162000 (2023-001)

Material Weakness 2023

Pierre Indian Learning Center

SD

Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.512

Management concurs with the finding. The delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse was due delayed completion of audited financial statements. The school is in the process of getting current with audited financials statements.

View Audit 371860

Corrective Action Plans

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