Corrective Action Plans

Finding 1206508 (2023-008)

Material Weakness 2023

MacOmb County

MI

Questioned Costs Material Weakness Reporting § 200.501 § 200.512 § 200.514

The County acknowledges the deficiency in internal controls over financial reporting. The transition to the Workday ERP system in 2023 resulted in delays and challenges in producing timely and accurate financial data. The County is strengthening reconciliation and review processes while continuing t...

The County acknowledges the deficiency in internal controls over financial reporting. The transition to the Workday ERP system in 2023 resulted in delays and challenges in producing timely and accurate financial data. The County is strengthening reconciliation and review processes while continuing to refine system functionality and staff proficiency. Although the 2024 audit represents the first full year in the new system, some delays have continued. The County expects processes to stabilize and reporting timelines to improve, with full resolution anticipated in the 2025 audit cycle.

View Audit 398574

Finding 1206434 (2023-001)

Material Weakness 2023

Empowered 4 Life Foundation

CA

Questioned Costs Reporting

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

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

View Audit 398456

Finding 1206351 (2023-003)

Material Weakness 2023

HOUSING AUTHORITY OF THE CITY OF MILWAUKEE

WI

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

Special Tests and Provisions - SEMAP Housing Voucher Cluster Material Weakness in Internal Controls Material Noncompliance Condition: The Authority was under Troubled Status with HUD for its Housing Choice Voucher program during the 2023 fiscal year. There were multiple fi ndings from HUD with a Cor...

Special Tests and Provisions - SEMAP Housing Voucher Cluster Material Weakness in Internal Controls Material Noncompliance Condition: The Authority was under Troubled Status with HUD for its Housing Choice Voucher program during the 2023 fiscal year. There were multiple fi ndings from HUD with a Corrective Action Plan implemented covering areas typically monitored through SEMAP self-assessment process. A uditor Recommendations: The Authority should evaluate and update its internal control policies and procedures related to HCV compliance requirements. The Authority should continue to work on its Corrective Action Plan with HUD to move out of Troubled Status. Action Taken: On the same note and based on a HUD review of operations, HACM entered into a SEMAP Corrective Action Plan with HUD with the goal to improve the SEMAP performance indicator scores. Via a nationwide Request for Proposal, HACM hired the contractor, CVR Associates, Inc. (CVR) to manage and operate the entire Housing Choice Voucher program for HACM, effective January 2, 2025. This contract is currently overseen by the Acting Secretary- Executive Director and will be overseen by the Chief Operations Officer once a new one is hired. CVR was selected as the contractor in part due to their extensive experience in m anaging similar voucher programs nationwide and on their tools/software that they have developed to manage items, such as quality control testing in the areas such as the items n oted above. CVR provided additional training to staff, prepared new standard operating procedures, a nd perform quality control testing over the course of the entire year. Many of the SEMAP indicators have improved, but some have additional improvement still needed based on the 2025 SEMAP results. When there are issues, the CVR Quality Control team follows up with the staff person to correct the issue, and to provide guidance or additional training with the goal to reduce the error rate in the future. We believe that HACM will be back to being a standard performer or higher in 2026. Name of Responsible Person: Ken Barbeau, Acting Secretary-Executive Director; Chief Operations Officer (once hired); Projected Completion Date: December 31, 2026

View Audit 398376

Finding 1206277 (2023-006)

Material Weakness 2023

Aneta Homes Inc.

ND

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

Contact Person Terry Hanson Corrective Action Plan The Program will implement procedures to ensure timely reporting for future report submissions. Planned Completion Date for CAP July 31, 2026

View Audit 398305

Finding 1206275 (2023-005)

Material Weakness 2023

Aneta Homes Inc.

ND

Questioned Costs Material Weakness Reporting

Contact Person Terry Hanson Corrective Action Plan The Program will implement procedures to ensure timely reporting for future report submissions. Planned Completion Date for CAP July 30, 2026

View Audit 398305

Finding 1206115 (2023-001)

Material Weakness 2023

CITY OF FARRELL

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.403

CONDITION: During the calendar year 2023, the City did not record the necessary adjustments to the various ‘Fund’ general ledgers of the City to properly reconcile certain balance sheet accounts, such as interfund receivables and payables, and payroll-related liabilities to the underlying supporting...

CONDITION: During the calendar year 2023, the City did not record the necessary adjustments to the various ‘Fund’ general ledgers of the City to properly reconcile certain balance sheet accounts, such as interfund receivables and payables, and payroll-related liabilities to the underlying supporting documentation available at the City. This included the City’s Community Development Block Grant (CDBG) Program. As a result, the financial position and results of operations as shown throughout the calendar year were inaccurately stated. CRITERIA: Prudent internal control procedures in the areas of general ledger management and financial reporting include the reconciliation of all general ledger account balances to underlying supporting documentation monthly with independent oversight and approval as part of the process. In specific as it relates to federal programs, Section 2 CFR 200.403(g) of the Uniform Guidance requires that federal costs must be adequately documented which would include the City’s Federal Programs general ledger which accounts for the financial activity of the City’s Community Development Block Grant Program.MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the City is reviewing the options as presented by the Audit Firm’s recommendation for feasibility considering current manpower, expertise, and budgetary constraints. In addition, the City plans to ensure that written procedures for all accounting functions are implemented, reviewed and updated as necessary with the objective of ensuring that all applicable balance sheet account balances are accurate and supported by the underlying documentation available at the City. The City is currently in continuous communication with the Audit Firm for specific recommendations regarding the handling of interfund receivables and payables, and payroll-related liabilities, so as to ensure the accuracy of the City’s financial reporting. The timeframe for completion of this review will occur during the first six months of calendar year 2026 with the intention of having the City be in full compliance with Section 2 CFR 200.403(g) of the Uniform Guidance which requires federal costs to be adequately documented which would include the applicable general ledgers of the City.

View Audit 398080

Finding 1206104 (2023-006)

Material Weakness 2023

Future Ready Five

OH

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

Reference Number: 2023-06 Finding Type: Noncompliance with Uniform Guidance Requirements Description of Finding: 2 CFR section 200.512(a) requires auditees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) no later than the earlier of: 30 calendar days after recei...

Reference Number: 2023-06 Finding Type: Noncompliance with Uniform Guidance Requirements Description of Finding: 2 CFR section 200.512(a) requires auditees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) no later than the earlier of: 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. The Organization did not submit the single audit reporting package to the FAC within the required timeframe. The late filing resulted from delays in completing the audit caused by the identification and remediation of internal control matters during the audit process, combined with staff turnover in key financial reporting positions. Failure to timely submit the reporting package causes the Organization to be out of compliance with Uniform Guidance requirements and may result in increased federal oversight, potential sanctions or withholding of federal funds. Statement of Concurrence: Management agrees with the finding. Corrective Action: The organization recognizes that the Single Audit Report will be delayed for the 18-month period ended June 30, 2025, as the deadline to submit is March 31, 2026 and the audit has not yet commenced. The organization will ensure that the Single Audit Report will be submitted by August 31, 2026, and subsequent Single Audit Reports will be submitted by the deadline. Completion Date: August 31, 2026 Name of Contact Person: Maureen Thomas Chief Financial Officer 917-405-7185 maureen@frfive.org

View Audit 398055

Finding 1206102 (2023-004)

Material Weakness 2023

Future Ready Five

OH

Questioned Costs Reporting Significant Deficiency § 200.303

Reference Number: 2023-04 Finding Type: Significant Deficiency in Internal Control Over Compliance Description of Finding: During the audit, it was noted that the Organization was unable to provide formal support for the internal review of required reports under the major program before they were su...

Reference Number: 2023-04 Finding Type: Significant Deficiency in Internal Control Over Compliance Description of Finding: During the audit, it was noted that the Organization was unable to provide formal support for the internal review of required reports under the major program before they were submitted to the pass-through grantor. The Organization lacks established procedures which provide formal evidence that the accuracy and completeness of required reports was verified before submission. Without formal review controls in place, the Organization is more susceptible to reporting errors and/or noncompliance with federal requirements. Statement of Concurrence: Management agrees with the finding. Corrective Action: The Chief Financial Officer prepares the required reports, and the Chief Executive has informally approved the reports prior to submission. A formal review by the Chief Executive Officer has been implemented to document in writing the review by the Chief Executive Office prior to submission. Completion Date: January 31, 2026 Name of Contact Person: Maureen Thomas Chief Financial Officer 917-405-7185 maureen@frfive.org

View Audit 398055

Finding 1206101 (2023-003)

Material Weakness 2023

Future Ready Five

OH

Subrecipient Monitoring Reporting

Reference Number: 2023-03 Finding Type: Noncompliance with Major Program Requirement Description of Finding: Franklin County Department of Job and Family Services (the pass-through grantor) requires submission of monthly invoicing within 15 calendar days of each month-end. Additionally, a program re...

Reference Number: 2023-03 Finding Type: Noncompliance with Major Program Requirement Description of Finding: Franklin County Department of Job and Family Services (the pass-through grantor) requires submission of monthly invoicing within 15 calendar days of each month-end. Additionally, a program report is required to be submitted monthly under the subaward agreement. One monthly invoice was identified as being submitted to the pass-through grantor after the deadline. No monthly program report was submitted for December 2023. The reason for the finding is resource constraints and lack of timeliness in the Organization’s cost reconciliation process. The requirement to submit the monthly program report was informally waived by the pass-through grantor. Failure to submit reports timely causes the Organization to be out of compliance with grant requirements. Statement of Concurrence: Management agrees with the finding. Corrective Action: The pass-through grantor informally granted that invoices and program reports be submitted quarterly. The pass-through grantor has since provided formal documentation to the auditors that it has allowed invoices and program reports to be submitted quarterly. Completion Date: February 2026 Name of Contact Person: Maureen Thomas Chief Financial Officer 917-405-7185 maureen@frfive.org

View Audit 398055

Finding 1206099 (2023-001)

Material Weakness 2023

Future Ready Five

OH

Material Weakness Reporting Internal Control / Segregation of Duties

Reference Number: 2023-01 Finding Type: Material Weakness in Internal Control Over Financial Reporting Description of Finding: The Organization’s system of internal controls was not sufficiently designed or implemented to ensure that account reconciliations were prepared on an accrual basis and revi...

Reference Number: 2023-01 Finding Type: Material Weakness in Internal Control Over Financial Reporting Description of Finding: The Organization’s system of internal controls was not sufficiently designed or implemented to ensure that account reconciliations were prepared on an accrual basis and reviewed in a timely and accurate manner. As a result, material audit adjustments were proposed and made to correct misstatements in the financial statements prior to issuance. The deficiencies resulted from inadequate formalized close procedures, limited supervisory review during the year-end closing process, and staffing changes within the accounting function. Weaknesses in year-end close procedures increase the risk that material misstatements could occur and not be identified or corrected on a timely basis, resulting in delayed financial reporting and increased audit effort. Statement of Concurrence: Management agrees with the finding. Corrective Action: Future Ready Five (FR5) hired Maureen Thomas, Chief Financial Officer, in September 2024 and since then formal monthly and year-end close procedures in accordance with accrual accounting have been implemented, which include supervisory review to ensure accurate and timely financial reporting. The Finance Committee meets bi-monthly to review the monthly financial statements. Completion Date: January 2025 Name of Contact Person: Maureen Thomas Chief Financial Officer 917-405-7185 maureen@frfive.org

View Audit 398055

Finding 1206065 (2023-005)

Material Weakness 2023

Voices of Tomorrow

WA

Subrecipient Monitoring Questioned Costs Allowable Costs / Cost Principles

Contact Person: Chief Financial Officer Contact Person: Iftin Hagimohamed; Chief Financial Officer Stephanie Sosa: Finance Manager Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Management concurs with the finding. ...

Contact Person: Chief Financial Officer Contact Person: Iftin Hagimohamed; Chief Financial Officer Stephanie Sosa: Finance Manager Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Management concurs with the finding. FFATA reporting was not completed for applicable subawards as required under 2 CFR Part 170. Status: Corrective Action Taken Corrective action planned: The revised policy includes tracking of allocation shared cost and perform FFATA review. • Develop and implement a formal FFATA reporting policy. • Confirm FSRS system access and assign reporting responsibility. • Establish a compliance calendar for timely submission. • Complete any outstanding required FFATA filings. • Conduct quarterly review of subawards for FFATA applicability. Anticipated completion date: February 2026

View Audit 397946

Finding 1205935 (2023-002)

Material Weakness 2023

Gascosage Electric Cooperative

MO

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

The Organization concurs with the finding and management will implement procedures to ensure appropriate internal control procedures are in place for reporting. Management will implement additional internal controls to ensure appropriate segregation of duties between report preparation and review.

View Audit 397805

Finding 1205858 (2023-001)

Material Weakness 2023

Reinvestment Fund, Inc.

PA

Subrecipient Monitoring Reporting

Planned Corrective Action: We have a remediation plan in place to ensure that all past grantees over $30,000 are registered on the website. We are currently waiting to receive the correct FAIN numbers from the United States Department of Agriculture (USDA) for all our awards so we can file the repor...

Planned Corrective Action: We have a remediation plan in place to ensure that all past grantees over $30,000 are registered on the website. We are currently waiting to receive the correct FAIN numbers from the United States Department of Agriculture (USDA) for all our awards so we can file the reports correctly. Once this information is received from the USDA we are ready to submit the required reporting. We have begun reporting for the few FAIN numbers we have that seem to be correct. We have also included FFATA registration as a step in our grants compliance process for the creation of all future HFFI grantees to prevent this finding from re-occurring. Completion date: May 2, 2024 Name of Contact Person: Sara Vernon Sterman, Chief Program Officer

View Audit 397603

Finding 1205816 (2023-002)

Material Weakness 2023

City of Bentonville, Arkansas

AR

Questioned Costs Eligibility Reporting

Contact Name: Patrick Johndrow Contract Phone Number: 479-271-6781 Audit Firm: Forvis Mazars, LLP Audit Period: December 31, 2023 Finding #2023-002 – Statement of Condition: The City did not maintain documentation supporting the underlying information included in its quarterly performance report. Sp...

Contact Name: Patrick Johndrow Contract Phone Number: 479-271-6781 Audit Firm: Forvis Mazars, LLP Audit Period: December 31, 2023 Finding #2023-002 – Statement of Condition: The City did not maintain documentation supporting the underlying information included in its quarterly performance report. Specifically, source records and supporting schedules used to compile reported information were not retained or made available for audit. Response: The Organization concurs with the finding and related adjustments made during the audit. Management will implement additional internal controls related to program reports. The completion date for the above-mentioned corrective action was January 2026.

View Audit 397560

Finding 1205771 (2023-004)

Material Weakness 2023

Midwest Organic Association Inc

WI

Reporting

Agency: U.S. Department of Agriculture Responsible Person, Title: Cori Skolaski, ED Completion date: 2026 Agency Response: Concur Corrective Action Plan: The Association will file reports timely for the year ended December 31, 2025 and any future years.

View Audit 397508

Finding 1205258 (2023-005)

Material Weakness 2023

City of Hillsboro

OH

Period of Performance Reporting

Adopt procedures to ensure program expenditures are reported accurately.

View Audit 396968

Finding 1203142 (2023-001)

Material Weakness 2023

METRO SCHOOLS CHARTER SCHOOL NO. 4131

MN

Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512

CORRECTIVE ACTION PLAN (CAP): Planned Corrective Action: Management will ensure that a responsible audit firm is engaged and the audit process is monitored to ensure that the audit reporting package is filed in a timely manner. Anticipated Completion Date for CAP: Immediately Responsible Official: A...

CORRECTIVE ACTION PLAN (CAP): Planned Corrective Action: Management will ensure that a responsible audit firm is engaged and the audit process is monitored to ensure that the audit reporting package is filed in a timely manner. Anticipated Completion Date for CAP: Immediately Responsible Official: Ahmed Elmi, Director

View Audit 396360

Finding 1191814 (2023-002)

Material Weakness 2023

County of Shelby, Illinois

IL

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding 2023-002: Grant Administration Condition: During our current year-end audit procedures, we noted that the County did not have adequate centralized procedures to track, monitor, and aggregate grant activity across grant departments to ensure compliance with grant requirements and to identify ...

Finding 2023-002: Grant Administration Condition: During our current year-end audit procedures, we noted that the County did not have adequate centralized procedures to track, monitor, and aggregate grant activity across grant departments to ensure compliance with grant requirements and to identify when the Single Audit threshold was met. .Plan: The County will designate a central function, such as the Treasurer's Office, to maintain a comprehensive list of all grants awards received by County Departments. Departments will be required to notify the central function upon application for and receipt of grant funding and to provide periodic expenditure and compliance information. Standardized procedures will be implemented to monitor grant activity, track cumulative federal expenditures, and assess Single Audit applicability. Anticipated Date of Completion: Audit for Fiscal Year Ended November 30, 2024 Name of Contact Person: Erica Firnhaber, County Treasurer ', l Management Response: Management acknowledges this finding and will work to correct it by the anticipated date identified above.

View Audit 395638

Finding 1191813 (2023-001)

Material Weakness 2023

County of Shelby, Illinois

IL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2023-001: Material Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct a change in the Reporting Entity and split out funds required for separate reporting. Plan: The County Administrator's Offi...

Finding 2023-001: Material Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct a change in the Reporting Entity and split out funds required for separate reporting. Plan: The County Administrator's Office and all other offices impacting financial reporting will implement internal controls to properly record necessary funds to be reported at the Entity level. Anticipated Date of Completion: Audit for Fiscal Year Ended November 30, 2024 Name of Contact Person: Erica Firnhaber, County Treasurer Management Response: Manag:3ment acknowledges this finding and will work to correct it by the anticipated date identified above.

View Audit 395638

Finding 1191756 (2023-005)

Material Weakness 2023

VALLEY CITY PUBLIC SCHOOL DISTRICT

ND

Questioned Costs Material Weakness Reporting

2022-005 Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2026

View Audit 395557

Finding 1191619 (2023-006)

Material Weakness 2023

Rutgers, the State University of New Jersey

NJ

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

2023 006 Other – Inaccurate Reporting of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Homeland Security - Pass Through – SNJ Office of Emergency Management Program Titles and ALN: Disaster Grants - Public Assistance (Presidentially Declared Disasters) (ALN 97.036...

2023 006 Other – Inaccurate Reporting of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Homeland Security - Pass Through – SNJ Office of Emergency Management Program Titles and ALN: Disaster Grants - Public Assistance (Presidentially Declared Disasters) (ALN 97.036) Grant Number: Grant #4488 Proj F#2105 and Grant #4614 Proj F#690 Contact Person: Erin Cuomo, Interim Vice President IP&O Business Services; 848-932-4981 Corrective Action: The Office for Research, through its Research Administration leadership in collaboration with Institutional Planning & Operations and University Finance will develop and implement a formal Standard Operating Procedure (SOP) to establish a consistent institutional framework for the administration and oversight of federally funded capital projects, emergency recovery programs, and other non-traditional sponsored funding mechanisms. The SOP will define roles and responsibilities, establish compliance requirements, and standardize processes to ensure alignment with applicable federal regulations and institutional policies The Senior Vice President for Research, the Interim Senior Vice President & Chief Operating Officer, and the University Controller will serve as the responsible executives for oversight, approval and implementation of this SOP. Anticipated Completion Date: Completed

View Audit 395479

Finding 1187063 (2023-001)

Material Weakness 2023

Clayton County Community Services Authority, Inc.

GA

Allowable Costs / Cost Principles Reporting

Management Response to Audit Finding No. 2023-01 - MAJOR FEDERAL AWARD PROGRAM AUDIT - REPORTING UNDER GOVERNMENT AUDITING STANDARDS - Annual Audit - Responsible Person: Chief Financial Officer - Anticipated Completion Date: June 30, 2026 / On-going - Corrective Action: The management of Clayton Cou...

Management Response to Audit Finding No. 2023-01 - MAJOR FEDERAL AWARD PROGRAM AUDIT - REPORTING UNDER GOVERNMENT AUDITING STANDARDS - Annual Audit - Responsible Person: Chief Financial Officer - Anticipated Completion Date: June 30, 2026 / On-going - Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. The organization is working diligently with the audit firm to complete the fiscal year 2024 and 2025 audit periods. With the completion of the fiscal year 2023 audit, the organization and audit firm immediately began the preparation for fiscal year 2024. The subsequent year's audits have been prioritized and will be completed and submitted as soon as possible in order to bring the organization current and in compliance with this finding. The anticipated timeline for completion is scheduled for completion by the end of the June 30, 2026 fiscal period. This will bring the agency into full compliance for this finding.

View Audit 394779

Finding 1186679 (2023-001)

Material Weakness 2023

Alcohol and Drug Abuse Treatement Center

AL

Reporting

Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.

View Audit 394388

Finding 1182222 (2023-005)

Material Weakness 2023

Independent Resources, Inc.

DE

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that the timely filing of the annual reports to ensure proper program compliance. Proposed Completion Date September 30, 2026

View Audit 393606

Finding 1182221 (2023-004)

Material Weakness 2023

Independent Resources, Inc.

DE

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that proper internal control procedures and expenditure approval forms are filled out. Proposed Completion Date September 30, 2026

View Audit 393606

Corrective Action Plans

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