Corrective Action Plans

Finding 1166958 (2024-004)

Material Weakness 2024

Bureau of Puerto Rico Police of the Public Safety Department

PR

Subrecipient Monitoring Reporting § 200.510

VIEWS OF RESPONSIBLE OFFICIALS As part of the Corrective Action Plan to address the identified findings, the following measures will be implemented: • Prior to issuing the SEFA, a final review and approval process will be implemented which will include: o Confirmation that all active federal program...

VIEWS OF RESPONSIBLE OFFICIALS As part of the Corrective Action Plan to address the identified findings, the following measures will be implemented: • Prior to issuing the SEFA, a final review and approval process will be implemented which will include: o Confirmation that all active federal programs are included. o Validation of amounts, ALN, and expense classifications. • Responsible personnel will be retrained on the processes and requirements applicable to SEFA preparation, in order to strengthen compliance and accuracy in reporting. • We are currently in the process of drafting the corresponding administrative order, for which a preliminary draft has already been prepared. This document aims to clearly and systematically establish the necessary processes and procedures, including those related to the identified deficiencies, to ensure the implementation of enhanced controls that guarantee regulatory compliance and operational efficiency. • A fiscal section within the Office of Federal Affairs will be established to manage the fiscal process of federal funds. This structure will ensure that all transactions, corrections, and journal entries are recorded in a timely and accurate manner in the federal accounting accounts.. IMPLEMENTATION DATE Fiscal Year 2025-2026 RESPONSIBLE PERSON Maritza Torres López

View Audit 378003

Finding 1166956 (2024-003)

Material Weakness 2024

Bureau of Puerto Rico Police of the Public Safety Department

PR

Subrecipient Monitoring Reporting § 200.510

VIEWS OF RESPONSIBLE OFFICIALS As part of the Corrective Action Plan to address the identified findings, the following measures will be implemented: • For the preparation of the SEFA, all accounts related to disaster funds will be included, considering that these accounts were segregated into revenu...

VIEWS OF RESPONSIBLE OFFICIALS As part of the Corrective Action Plan to address the identified findings, the following measures will be implemented: • For the preparation of the SEFA, all accounts related to disaster funds will be included, considering that these accounts were segregated into revenues and expenses by the Department of the Treasury. Both categories will be properly incorporated into the SEFA preparation process. • Federal reimbursements received will be immediately identified, and the corresponding journal entries will be prepared without delay to accurately reflect the associated expenses. • Journal entries related to the reimbursement received will be prepared, and the expenses will be recorded in the appropriate accounting accounts, ensuring proper classification and compliance with federal requirements. • We are currently in the process of drafting the corresponding administrative order, for which a preliminary draft has already been prepared. This document aims to clearly and systematically establish the necessary processes and procedures, including those related to the identified deficiencies, to ensure the implementation of enhanced controls that guarantee regulatory compliance and operational efficiency. • Responsible personnel will be retrained on the processes and requirements applicable to SEFA preparation, in order to strengthen compliance and accuracy in reporting. • A fiscal section within the Office of Federal Affairs will be established to manage the fiscal process of federal funds. This structure will ensure that all transactions, corrections, and journal entries are recorded in a timely and accurate manner in the federal accounting accounts. IMPLEMENTATION DATE Fiscal Year 2025-2026 RESPONSIBLE PERSON Maritza Torres López

View Audit 378003

Finding 1166837 (2024-002)

Material Weakness 2024

Adults and Youth United Development Association. INC

TX

Reporting § 200.512

Corrective Action Plan Fiscal Year 2024 Audit AYUDA, INC. Introduction AYUDA, INC. has prepared this Corrective Action Plan in response to observations identified during the Fiscal Year 2024 audit. This plan outlines management’s actions to further strengthen internal processes, enhance coordination...

Corrective Action Plan Fiscal Year 2024 Audit AYUDA, INC. Introduction AYUDA, INC. has prepared this Corrective Action Plan in response to observations identified during the Fiscal Year 2024 audit. This plan outlines management’s actions to further strengthen internal processes, enhance coordination, and support continued compliance with applicable financial and reporting requirements. The organization maintains established financial and governance practices and views the audit process as an opportunity to reinforce existing controls, clarify responsibilities, and formalize procedures that support efficiency and timeliness. The corrective actions described below are intended to enhance consistency and scalability as organizational operations continue to evolve. Finding 2: Single Audit Report Submission Timeline Condition The audit noted that the Single Audit report submission occurred later than the initially established timeframe. Contributing Factors Factors influencing this observation include: • Opportunities to initiate audit planning earlier within the fiscal cycle. • The need for more clearly defined internal timelines supporting audit coordination. • Increased audit scope and complexity requiring enhanced documentation readiness and cross-functional coordination. Corrective Action Plan 1. Early Audit Planning Management will initiate audit planning earlier in the fiscal year, including confirmation of audit timelines, documentation requirements, and key deliverables. Responsible Party: Sr. Accountant 2. Pre-Audit Readiness Procedures Standardized pre-audit preparation procedures will be followed, including advance completion of reconciliations, schedules, and supporting documentation. Responsible Party: Finance Department 3. Defined Internal Audit Timeline A formal internal audit timeline with clearly defined milestones will be established and monitored throughout the audit cycle. Responsible Party: Sr. Accountant and Executive Director 4. Ongoing Communication with Auditors Regular status check-ins with external auditors will be scheduled to monitor progress, address issues proactively, and support timely completion. Responsible Party: Finance Department 5. Resource and Capacity Planning Management will periodically assess staffing levels and workload distribution related to audit preparation to ensure adequate capacity during critical audit periods. Responsible Party: Finance Department Certification This Corrective Action Plan has been reviewed and approved by management of AYUDA, INC. Name: Miguel Chacon Title: Executive Director Date: 10/18/2025 Name: Paul Rivera Title: Sr. Accountant Date: 10/18/2025

View Audit 377981

Finding 1166830 (2024-004)

Material Weakness 2024

Supports to Encourage Low Income Families INC

OH

Reporting Internal Control / Segregation of Duties

In October 2024, immediately after the above-referenced fraud was committed, SELF created a new policy with tighter internal controls in regard to ACH payments. The new policy requires multiple staff members to verify any banking information (in multiple ways) before any such payment can be initiate...

In October 2024, immediately after the above-referenced fraud was committed, SELF created a new policy with tighter internal controls in regard to ACH payments. The new policy requires multiple staff members to verify any banking information (in multiple ways) before any such payment can be initiated. The new policy was approved shortly thereafter by the organization’s board. SELF also contracted with a digital security company to train all employees about digital threat awareness including fraud and phishing attempts, specifically via email. As part of these new practices, all employees are required to participate in monthly training.

View Audit 377976

Finding 1166801 (2024-003)

Material Weakness 2024

Eau Claire Cooperative Health Center, Inc.

SC

Reporting

To whom it may concern: We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: We are reviewing the staffing of our finance department in an effort to ensure that on a go forward basis we reduce turnover and have individuals w...

To whom it may concern: We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: We are reviewing the staffing of our finance department in an effort to ensure that on a go forward basis we reduce turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Rufus Wofford– Acting Chief Executive Officer

View Audit 377878

Finding 1166800 (2024-002)

Material Weakness 2024

Eau Claire Cooperative Health Center, Inc.

SC

Reporting

To whom it may concern: We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: We are reviewing the staffing of our finance department in an effort to ensure that on a go forward basis we reduce turnover and have individuals w...

To whom it may concern: We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: We are reviewing the staffing of our finance department in an effort to ensure that on a go forward basis we reduce turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Rufus Wofford– Acting Chief Executive Officer

View Audit 377878

Finding 1166799 (2024-001)

Material Weakness 2024

Eau Claire Cooperative Health Center, Inc.

SC

Reporting Internal Control / Segregation of Duties

To whom it may concern: We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: We are reviewing the staffing of our finance department in an effort to ensure that on a go forward basis we reduce turnover and have individuals w...

To whom it may concern: We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: We are reviewing the staffing of our finance department in an effort to ensure that on a go forward basis we reduce turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Rufus Wofford– Acting Chief Executive Officer

View Audit 377878

Finding 1166795 (2024-013)

Material Weakness 2024

Cayuga Home for Children, Inc. D/b/a Cayuga Centers

NY

Reporting

To improve the timeliness and accuracy of our quarterly and semi-annual reporting, Cayuga Centers has aligned reporting deadlines with internal reconciliation schedules. A reporting coordinator will be appointed to oversee submissions and ensure accuracy. Monthly reconciliations of qualifying costs ...

To improve the timeliness and accuracy of our quarterly and semi-annual reporting, Cayuga Centers has aligned reporting deadlines with internal reconciliation schedules. A reporting coordinator will be appointed to oversee submissions and ensure accuracy. Monthly reconciliations of qualifying costs and cash draws will support this process, and a reporting calendar with automated reminders will be implemented to keep all stakeholders on track.

View Audit 377870

Finding 1166788 (2024-006)

Material Weakness 2024

Cayuga Home for Children, Inc. D/b/a Cayuga Centers

NY

Allowable Costs / Cost Principles Reporting Cash Management

This finding is, in part, due to a gap in adequate personnel and oversight within the Finance Department for a brief period of time. As stated above, Cayuga Centers has contracted for Chief Financial Officer and Controller services as a near-term measure to fill gaps and improve processes. Further, ...

This finding is, in part, due to a gap in adequate personnel and oversight within the Finance Department for a brief period of time. As stated above, Cayuga Centers has contracted for Chief Financial Officer and Controller services as a near-term measure to fill gaps and improve processes. Further, Cayuga Centers has engaged grants management advisors who will assist in evaluating the scope of this asserted finding in conjunction with Finding 2024-005 to ensure any perceived deficiencies are addressed to the satisfaction of Cayuga Centers’ primary federal funder. The new Finance Team leadership have reinstated use of the class system in our general ledger to allocate direct costs to specific programs and clearly separate non-reimbursable expenses. Monthly reconciliations will be performed to ensure qualifying costs align with cash draw requests. Accounting staff have or will receive targeted training on cost allocation principles and documentation standards to support this effort.

View Audit 377870

Finding 1166738 (2024-011)

Material Weakness 2024

GREAT PLAINS VETERANS SERVICES CENTER

MT

Reporting Material Weakness § 200.302 § 200.328

Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2024-011: Reporting - Insufficient Policies to Ensure Completeness and Accuracy of Reports (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no...

Section III – Major Federal Awards Programs – Findings and Questioned Costs (Cont.) Finding 2024-011: Reporting - Insufficient Policies to Ensure Completeness and Accuracy of Reports (Material Weakness) (Cont.) Corrective Action Plan (CAP) Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management will implement a standardized reporting checklist and will ensure that all reports undergo supervisory review and sign-off prior to submission Official Responsible for Ensuring CAP: Finance Manager will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is December 31, 2025. Plan to Monitor Completion of CAP: Management will conduct quarterly reviews of submitted reports and related documentation.

View Audit 377852

Finding 1166677 (2024-004)

Material Weakness 2024

Washington County General Health District

OH

Subrecipient Monitoring Reporting § 200.329

Finding Number: 2024-004 Planned Corrective Action: The Special Projects Manager and Chief Financial Administrator will ensure the County submits Semi-Annual Performance Reports with expenditures that match County accounting records each semi-annual period. Anticipated Completion Date: December 31, ...

Finding Number: 2024-004 Planned Corrective Action: The Special Projects Manager and Chief Financial Administrator will ensure the County submits Semi-Annual Performance Reports with expenditures that match County accounting records each semi-annual period. Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Philip Schaffer, Special Projects Manager and Ben Cowdery, Chief Financial Administrator

View Audit 377735

Finding 1166659 (2024-004)

Material Weakness 2024

Sturgeon Bay Historical Society Foundation Inc

WI

Reporting

#2024-004 - Single Audit Reporting - Organization management concurs with the recommendation and will continue to monitor grants and ensure timely reporting in the future. Responsible Official – Nicole Matson, Interim Executive Director Anticipated Completion Date – This finding will be resolved as ...

#2024-004 - Single Audit Reporting - Organization management concurs with the recommendation and will continue to monitor grants and ensure timely reporting in the future. Responsible Official – Nicole Matson, Interim Executive Director Anticipated Completion Date – This finding will be resolved as the Organization will not need a single audit going forward.

View Audit 377633

Finding 1166642 (2024-003)

Material Weakness 2024

Target Area Development Corporation

IL

Reporting

Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the current personnel within...

Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner.

View Audit 377618

Finding 1166641 (2024-018)

Material Weakness 2024

City of Philadelphia

PA

Reporting

Assistance Listing 14.231 Emergency Solutions Grants Program Assistance Listing 93.224 & 93.527 Health Center Program & Grants for New and Expanded Services under the Health Center Program Assistance Listing 93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Publi...

Assistance Listing 14.231 Emergency Solutions Grants Program Assistance Listing 93.224 & 93.527 Health Center Program & Grants for New and Expanded Services under the Health Center Program Assistance Listing 93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Assistance Listing 93.667 Social Services Block Grant Assistance Listing 93.914 HIV Emergency Relief Project Grants Views of the Responsible Officials and Corrective Action Plan: Although we acknowledge that certain prior-year expenditures were recorded in the FY24 SEFA, we do not believe these errors were material to the basic financial statements. In addition, we do not believe that including these expenditures affected the determination of major programs or our compliance with any federal grant requirements. We confirm that our financial statements are prepared in accordance with Generally Accepted Accounting Principles and that, as presented, they are materially accurate. For FY 2025, we expanded our search for unrecorded liabilities to include activity through seven months after year-end. Because the risk of unrecorded liabilities declines as we move further from fiscal year-end, we focused our review on transactions that could reasonably have a material impact on the financial statements. We will work closely with all departments to ensure that any outstanding obligations that have not yet been vouchered are identified and addressed. Contact Person: Shantae Thorpe, Accounting Manager, Finance, 215-686-5629

View Audit 377616

Finding 1166630 (2024-014)

Material Weakness 2024

City of Philadelphia

PA

Reporting

Assistance Listing 97.083 Staffing for Adequate Fire and Emergency Views of the Responsible Officials and Corrective Action Plan: This finding pertains to a single Federal Financial Report (FFR) for period ending June 30th, 2024. This was the first and only FFR for this grant that the Philadelphia F...

Assistance Listing 97.083 Staffing for Adequate Fire and Emergency Views of the Responsible Officials and Corrective Action Plan: This finding pertains to a single Federal Financial Report (FFR) for period ending June 30th, 2024. This was the first and only FFR for this grant that the Philadelphia Fire Department prepared independently. The report was subsequently reviewed, approved, and accepted by FEMA. All subsequent and future FFRs have been submitted through the FEMA GO portal, where FEMA pre-populates the digital worksheet with the relevant figures. It should be noted that these pre-populated amounts align with PFD reimbursement requests for each reporting period, rather than the city’s total expenditures on salaries and benefits during the same period. Upon notification of the discrepancy by the Controller’s office, PFD promptly contacted both FEMA and the City’s Grants office to seek clarification and guidance. Due to the federal government shutdown, FEMA has not yet responded. PFD will re-engage FEMA once normal operations resume, and if warranted will submit a revised FFR. PFD emphasizes that the discrepancy identified on the single FFR does not impact the available grant funding. Contact Person: Kelly Collins, Deputy Commissioner, Fire, 215-906-8976

View Audit 377616

Finding 1166621 (2024-003)

Material Weakness 2024

City of Sweetwater, Florida

FL

Reporting § 200.328

Views of Responsible Officials and Planned Corrective Actions The Grants Administrator and the Finance Department is working closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator and Finance Departmen...

Views of Responsible Officials and Planned Corrective Actions The Grants Administrator and the Finance Department is working closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator and Finance Department have been working to make any corrections necessary for reporting purposes and to address the timing and presentation issues of expenditures as incurred versus as reported. Going forward, the Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, in regard to the reporting of expenditures that are being funded by federal, state, and local awards.

View Audit 377609

Finding 1166613 (2024-001)

Material Weakness 2024

City of Charleston, South Carolina

SC

Internal Control / Segregation of Duties Period of Performance Reporting

Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts. Anticipated Completion Date: Fiscal Year 2025

View Audit 377599

Finding 1166569 (2024-016)

Material Weakness 2024

State of California

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

The Child Care and Development Division is working towards compliance with federal requirements for license-exempt health and safety monitoring with an anticipated completion date of July 1, 2029, assuming additional resources are secured. This plan has been outlined in Appendix A of the Federal Fis...

The Child Care and Development Division is working towards compliance with federal requirements for license-exempt health and safety monitoring with an anticipated completion date of July 1, 2029, assuming additional resources are secured. This plan has been outlined in Appendix A of the Federal Fiscal Year 2025-27 State Plan for California with Administration of Children and Families (State Plan). The State Plan can be provided upon request. Estimated Implementation Date: July 1, 2029 Contact: • Jeff Fowler, Child Care Administration Bureau Chief • Central Operations Branch • Child Care and Development Division • California Department of Social Services

View Audit 377562

Finding 1166567 (2024-015)

Material Weakness 2024

State of California

CA

Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

The difference in reporting deadlines between the ACF-696 and SEFA reports will consistently result in a known discrepancy. To address this, as of September 2025, CDSS started conducting year-end reconciliations between the two reports to validate and confirm these discrepancies. Estimated Implement...

The difference in reporting deadlines between the ACF-696 and SEFA reports will consistently result in a known discrepancy. To address this, as of September 2025, CDSS started conducting year-end reconciliations between the two reports to validate and confirm these discrepancies. Estimated Implementation Date: March 2026 Contact: • Daniel During, Federal Reporting Section Chief • Accounting and Fiscal Systems Branch • Finance and Accounting Division • California Department of Social Services

View Audit 377562

Finding 1166565 (2024-014)

Material Weakness 2024

State of California

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

To ensure timely reporting, the Federal Reporting Section (FRS) has ensured that all staff understand the final deadline and all key milestones along the way. The FRS has broken down the report into smaller, manageable tasks within individual deadlines which help avoid last-minute rushes and ensure ...

To ensure timely reporting, the Federal Reporting Section (FRS) has ensured that all staff understand the final deadline and all key milestones along the way. The FRS has broken down the report into smaller, manageable tasks within individual deadlines which help avoid last-minute rushes and ensure steady progress. The FRS conducts regular check-ins to discuss progress, address any challenges early, and adjust the plan as needed to prevent delays. Estimated Implementation Date: Implemented in November 2024. Contact: • Daniel During, Federal Reporting Section Chief • Accounting and Fiscal Systems Branch • Finance and Accounting Division • California Department of Social Services

View Audit 377562

Finding 1166544 (2024-007)

Material Weakness 2024

State of California

CA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

SWRCB Program Manager acknowledges and understands the recommendation. During the December 2023 period, the SWRCB Program Manager held a meeting with staff and reviewed the information prior to approving the information being inputted into the CDOF Portal. Information being submitted to the CDOF Por...

SWRCB Program Manager acknowledges and understands the recommendation. During the December 2023 period, the SWRCB Program Manager held a meeting with staff and reviewed the information prior to approving the information being inputted into the CDOF Portal. Information being submitted to the CDOF Portal aligns with the FI$Cal KK Report per the direction of CDOF. For information provided by the SWRCB for the CDOF Quarterly Reporting, the SWRCB started formally documenting the approval of information starting the quarter after the December 2023 period. Corrective action plan: SWRCB Program Manager has implemented a process for the recommendation provided. As of the quarter following December 2023 period, a formal process that documents the information and approval of that information for CDOF portal updates is being used. The information submitted to the CDOF Portal aligns with the FI$Cal KK Report per the direction of CDOF. Estimated Implementation Date: March 2024 Contact: Selica Potter

View Audit 377562

Finding 1166543 (2024-006)

Material Weakness 2024

State of California

CA

Subrecipient Monitoring Reporting § 200.303 § 200.332

On November 25, 2025, it was brought to the attention of DLA that significantly more Assistance Listing Numbers (ALNs) have been created to correlate to specific programs awarded by FHWA. While the Caltrans Division of Local Assistance does not have the capacity to electronically identify the ALNs, ...

On November 25, 2025, it was brought to the attention of DLA that significantly more Assistance Listing Numbers (ALNs) have been created to correlate to specific programs awarded by FHWA. While the Caltrans Division of Local Assistance does not have the capacity to electronically identify the ALNs, the Caltrans Office of Federal Resources (OFR) owns the database that DLA uses to process federal requests for authorizations. By January 31, 2026, DLA and OFR will meet with FHWA to determine how they may transmit the ALN into Caltrans’ database. By June 30, 2026, the DLA will determine how to upload the data into the program supplement agreement or finance letter, which will be transmitted to subrecipients. Estimated Implementation Date: 6/30/2026 Contact: Dee Lam, Division of Local Assistance

View Audit 377562

Finding 1166539 (2024-004)

Material Weakness 2024

State of California

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303

The EDD has policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the employee did not follow the proper procedure to include the penalty...

The EDD has policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the employee did not follow the proper procedure to include the penalty. EDD accepts this oversight and is committed to reviewing its applicable policies and procedures to ensure they are clear, and the penalty requirements are emphasized. Regarding internal controls, EDD leverages a process known as the Field Office Basic Evaluation System (FOBES). This process includes a standardized form that is utilized by leadership to evaluate the quality of their employees’ work on a variety of processes, including overpayment processing. EDD continues to review and modernize the existing assessment form and FOBES process to ensure effectiveness and consistency while evaluating employee compliance with policies and procedures Estimated Implementation Date: Currently Implemented Contact: Diane Underwood, Division Chief, Unemployment Insurance Branch, California Employment Development Department

View Audit 377562

Finding 1166537 (2024-003)

Material Weakness 2024

State of California

CA

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303

Recognizing that the finding does not include any questioned costs, EDD agrees with the recommendation as it relates to the need for a formal reconciliation process between the U.S. DOL (DOL) ETA Financial Report, form ETA-9130 (ETA-9130) and the general ledger. EDD will take steps to formally docum...

Recognizing that the finding does not include any questioned costs, EDD agrees with the recommendation as it relates to the need for a formal reconciliation process between the U.S. DOL (DOL) ETA Financial Report, form ETA-9130 (ETA-9130) and the general ledger. EDD will take steps to formally document the process, including roles and responsibilities, a more regular reconciliation schedule and a plan to resolve variances with documented approvals. Also, as recommended, updates will be made to financial reporting procedures and staff that are part of this process will receive training. Estimated Implementation Date: June 2026 Contact: Diane Underwood, Division Chief, Unemployment Insurance Branch, California Employment Development Department

View Audit 377562

Finding 1166444 (2024-010)

Material Weakness 2024

Municipality of Santa Isabel

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to co...

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to comply with the deadline for the submission of the Single Audit Report for the fiscal year ended June 30, 2025, which is March 31, 2026. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: March 31, 2026

View Audit 377455

Corrective Action Plans

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