Corrective Action Plans

Finding 1218068 (2025-001)

Material Weakness 2025

MA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.430

2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...

2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the identification of this omission at the end fiscal 2025, the district immediately re-established the time and effort documentation procedures and monitoring processes. Note that all staff charged to the grant in FY25 are employees who are wholly assigned to provide direct services to special education students. Time and effort documentation has been fully restored as of July 1, 2025 and is currently being maintained and monitored. Name(s) of the contact person(s) responsible for corrective action: Julie Kirrane, Bedford Public Schools Dir. of Finance. Planned completion date for corrective action plan: Corrective action has been completed.

View Audit 404236

Finding 1218065 (2025-001)

Material Weakness 2025

City of Norton

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.208 § 200.328

Finding Number: 2025-001 Planned Corrective Action: City of Norton will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: June 2026 Responsible Contact Person: Pamela Keener, Finance Director

View Audit 404227

Finding 1218052 (2025-002)

Material Weakness 2025

Boone County Fire Protection District

MO

Reporting

Finding 2025-002: Late Submission of Financial Reports The District acknowledges the audit finding regarding the late submission of the SF-425 Federal Financial Reports. As a result, the District will implement and enforce procedures to ensure that future required reports are submitted timely.

View Audit 404216

Finding 1218047 (2025-002)

Material Weakness 2025

West Central Nebraska Joint Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inter...

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 404211

Finding 1217971 (2025-002)

Material Weakness 2025

Youth Shelters and Family Services, Inc.

NM

Questioned Costs Reporting § 200.512

Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services (YSFS) acknowledges the finding regarding the untimely submission of the Data Collection Form to the Federal Audit Clearinghouse. YSFS recognizes the importance of timely federal reporting and unde...

Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services (YSFS) acknowledges the finding regarding the untimely submission of the Data Collection Form to the Federal Audit Clearinghouse. YSFS recognizes the importance of timely federal reporting and understands that delays could impact funding, including grant compliance expectations, as well as impact overall good statnding. The organization has taken steps to improve coordination between internal leadership, external accounting partners, and auditors to ensure all future submissions are completed within required federal timelines. Corrective Action Plan: To address this finding and prevent future delays, YSFS will implement the following corrective actions: 1. Establish Audit and Reporting Timelines • TydeCo will develop a formal audit preparation and reporting calendar that includes key deadlines for reconciliations, audit fieldwork, financial statement review, and Federal Audit Clearinghouse submission requirements. This will be presented to YSFS Executive Director and YSFS Board of Directors. 2. Strengthen Coordination with External Accounting Firm • YSFS and contracted accounting firm TydeCo will conduct regular and frequent status meetings during audit preparation periods to monitor progress on reconciliations, supporting schedules, and audit deliverables. • Responsibilities related to audit preparation and submission requirements will be clearly assigned and documented. 3. Increase Oversight and Monitoring • Executive Director Heather Hoffman and the YSFS Finance Committee will receive periodic updates regarding audit progress and submission timelines to ensure accountability and timely completion. • TydeCo management will maintain documentation confirming submission of the Data Collection Form and related audit package. 4. Transition Stabilization and Process Improvement • As part of the organization’s transition to outsourced accounting services and implementation of Sage Intacct, YSFS will continue refining financial close and reconciliation procedures to support more timely year-end reporting. Finding resolved timeline: These corrective actions are already in progress and will be fully implemented prior to the next federal audit submission deadline. Designation of employee position responsible for meeting this deadline: Heather Hoffman, Executive Director, in coordination with Tonja Medbery, external accountant at TydeCo, and the YSFS Finance Committee, will oversee implementation and ongoing compliance with federal reporting requirements.

View Audit 404149

Finding 1217970 (2025-001)

Material Weakness 2025

THE RESOURCE ENVIRONMENT FOR UNDERPRIVILEGED GROUPS ENTERPRISE, INC.

CA

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

Management acknowledges that the audit for fiscal year ended June 30, 2025, was not completed and filed with the Federal Clearinghouse in a timely manner. We are working with the auditor to upload the audit the Federal Clearinghouse ASAP. We have taken steps that will ensure an earlier financial clo...

Management acknowledges that the audit for fiscal year ended June 30, 2025, was not completed and filed with the Federal Clearinghouse in a timely manner. We are working with the auditor to upload the audit the Federal Clearinghouse ASAP. We have taken steps that will ensure an earlier financial close, hence earlier audits and anticipated that the fiscal June 30, 2026, will be uploaded to the Federal Clearinghouse by the due date. Yvonne Watson, Director of Finance, will be responsible for the implementation of this CAP. We expect the upload and certification to be complete by close of business on June 19, 2026

View Audit 404147

Finding 1217966 (2025-002)

Material Weakness 2025

Wahupa Educational Services INC

CA

Reporting Internal Control / Segregation of Duties § 200.303 § 200.512

We will ensure that the financial records are maintained on a current basis, reconciled timel and audited going forward.

View Audit 404137

Finding 1217954 (2025-001)

Material Weakness 2025

Latin American Community Center, Inc.

DE

Reporting HUD Housing Programs

To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. ...

To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. 2. Internal work assignments and deadlines have been established to ensure sufficient time for the preparation, review, and submission of all required reports before their due dates, which occur on the 30th day following the end of each reporting period (January 30 and July 30). 3. The Director of Development and Apex Gov Solutions will periodically review reporting requirements to ensure compliance with HUD reporting obligations and prevent future missed deadlines. Management believes these corrective actions will strengthen compliance procedures and ensure all future performance reports are completed and submitted in accordance with HUD requirements. Anticipated Completion Date The outstanding performance report is currently being completed and is expected to be submitted to HUD by June 10, 2026.

View Audit 404122

Finding 1217953 (2025-007)

Material Weakness 2025

Opportunities Industrialization Center, INC

NC

Reporting Internal Control / Segregation of Duties § 200.302 § 200.510

Classification Material Weakness Responsible Official Chief Financial Officer Anticipated Completion Date December 31, 2026 Management Response Management concurs with the finding. OIC will formalize federal award tracking and SEFA preparation procedures to ensure federal expenditures are complete, ...

Classification Material Weakness Responsible Official Chief Financial Officer Anticipated Completion Date December 31, 2026 Management Response Management concurs with the finding. OIC will formalize federal award tracking and SEFA preparation procedures to ensure federal expenditures are complete, accurate, and readily identifiable by program. Corrective Action Plan 1. Assign grant codes and Assistance Listing Number identifiers within the accounting system to track federal expenditures by award, funding source, and program. 2. Prepare quarterly SEFA reconciliations to the general ledger, grant records, reimbursement requests, and supporting documentation. 3. Incorporate a SEFA preparation checklist into year-end closing procedures and submit the draft SEFA to the Audit Committee before audit fieldwork. Management will monitor corrective action progress and provide periodic updates to executive leadership, the Finance Committee, Audit Committee, and Board of Directors until all findings are remediated. Management believes these actions will strengthen internal controls, improve audit readiness, and reduce the risk of future findings.

View Audit 404115

Finding 1217948 (2025-006)

Material Weakness 2025

Opportunities Industrialization Center, INC

NC

Reporting Internal Control / Segregation of Duties Questioned Costs § 200.302 § 200.303

Classification Material Weakness Responsible Official Chief Financial Officer and Chief Health Operations Officer Anticipated Completion Date March 31, 2027 Management Response Management concurs with the finding. OIC will strengthen revenue cycle controls to improve patient service revenue recognit...

Classification Material Weakness Responsible Official Chief Financial Officer and Chief Health Operations Officer Anticipated Completion Date March 31, 2027 Management Response Management concurs with the finding. OIC will strengthen revenue cycle controls to improve patient service revenue recognition, accounts receivable valuation, write-off governance, and billing system reconciliations. Corrective Action Plan 1. Transition from a flat encounter-based revenue estimate to a net realizable value methodology that incorporates contractual allowances, sliding fee discounts, implicit price concessions, and allowance for doubtful accounts. 2. Perform monthly documented reconciliations between EPIC, eClinicalWorks, Sage MIP, patient receivables, gross charges, adjustments, collections, write-offs, and general ledger balances. 3. Require documented management review and approval of accounts receivable aging, collectability analyses, write-offs impacting the general ledger, and revenue cycle dashboard reporting.

View Audit 404115

Finding 1217943 (2025-003)

Material Weakness 2025

Opportunities Industrialization Center, INC

NC

Reporting Material Weakness Significant Deficiency § 200.302 § 200.303

Classification Significant Deficiency Responsible Official Chief Financial Officer Anticipated Completion Date June 30, 2027 Management Response Management concurs with the finding. OIC experienced turnover in key finance positions, delayed year-end close activities, and documentation challenges dur...

Classification Significant Deficiency Responsible Official Chief Financial Officer Anticipated Completion Date June 30, 2027 Management Response Management concurs with the finding. OIC experienced turnover in key finance positions, delayed year-end close activities, and documentation challenges during the auditor transition; management will strengthen close, documentation, and audit readiness controls. Corrective Action Plan 1. Implement a documented monthly and year-end close process with defined deadlines, assigned responsibilities, balance sheet reconciliations, and documented supervisory review. 2. Maintain audit-ready support for material balances, including fixed assets, leases, beginning balances, federal awards, and other significant accounts in a centralized electronic repository. 3. Develop personnel and auditor transition procedures, including desk procedures, PBC checklists, training, and quarterly status reporting to the Finance Committee and Audit Committee.

View Audit 404115

Finding 1217940 (2025-002)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Boston, INC

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suit...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 404114

Finding 1217937 (2025-002)

Material Weakness 2025

Bossier Office of Community Services, Inc.

LA

Reporting

The Sr. Bookkeeper has been trained in the preparation and process of submitting the financial reports (prepare, submit, certify, and receive approval). The Finance Director works closely with the Sr. Bookkeeper to ensure the timely submission of an accurate Federal Financial Report.

View Audit 404102

Finding 1217936 (2025-001)

Material Weakness 2025

Bossier Office of Community Services, Inc.

LA

Reporting

The Sr. Bookkeeper has been trained in the preparation and process of submitting the financial reports (prepare, submit, certify, and receive approval). The Finance Director works closely with the Sr. Bookkeeper to ensure the timely submission of an accurate Federal Financial Report.

View Audit 404102

Finding 1217923 (2025-001)

Material Weakness 2025

Fisk University

TN

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

2025-001: Internal Controls Over Disbursement Approvals Action Taken/Planned: The University acknowledges the control deficiencies identified related to disbursement approval documentation for federal awards. While policies requiring multi-level approvals are formally established, management recogni...

2025-001: Internal Controls Over Disbursement Approvals Action Taken/Planned: The University acknowledges the control deficiencies identified related to disbursement approval documentation for federal awards. While policies requiring multi-level approvals are formally established, management recognizes that consistent execution and documentation of these controls were not fully adhered to in all instances. Management will formally re-communicate federal disbursement approval requirements to all relevant personnel, i ncluding principal investigators, department heads, and finance staff. This will include mandatory training sessions on federal compliance and approval protocols and distribution of updated written procedures outlining required approval l evels and documentation standards. To reduce reliance on manual processes, the University will configure the financial system/workilow to require multiple l evels of electronic approval prior to payment processing and restrict disbursement processing until all required a pprovals are completed and documented within the system. Management will implement ongoing monitoring procedures to ensure compliance, including monthly reviews of a sample of federal disbursements by the Controller's Office or Grants Accounting, quarterly compliance reporting to the CFO and senior leadership, and documentation of review results and corrective follow-up actions. Anticipated Completion Date/Date Completed: This will be implemented immediately with an anticipated completion date of June 30, 2026

View Audit 404057

Finding 1217904 (2025-001)

Material Weakness 2025

Onondaga Apartments Housing Development Fund Company, Inc.

NY

Reporting § 200.512

Finding #2025-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Onondaga Apartments Housing Development F...

Finding #2025-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Onondaga Apartments Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact John Lutz, VP of Financial Strategy, at (315) 424-1821.

View Audit 404030

Finding 1217900 (2025-001)

Material Weakness 2025

Columbia Park Manor

CA

HUD Housing Programs Questioned Costs Eligibility

Department of Housing and Urban Development Columbia Park Manor, HUD Project No. CA39S931006, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Apria LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I - CURRENT YEAR FINDING Fin...

Department of Housing and Urban Development Columbia Park Manor, HUD Project No. CA39S931006, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Apria LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I - CURRENT YEAR FINDING Finding No.: 2025-001 Comments on Findings and Recommendations: Unable to locate EIV report ran within 120 days of Ml eff. 5/612025. This practice does not comply with HUD requirements. Action Taken or Planned: Clarification record added to the file. Moving Forward PS will ensure that PM runs and files away the EIV report within the HUD required timeline after Ml. Anticipated Completion Date: 11/25/2025

View Audit 404012

Finding 1217896 (2025-002)

Material Weakness 2025

Mount Sinai Foundation, Incorporated 053-36322

NC

Questioned Costs HUD Housing Programs Reporting § 200.512

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits ...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2025 Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2025-002 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2025-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management is taking steps to improve cash flow and will ensure the data collection form for the year ended December 31, 2025, is submitted timely. Sincerely yours, Shannon Pow President Remnant Management, Inc.

View Audit 403993

Finding 1217836 (2025-005)

Material Weakness 2025

County of Humboldt

CA

Reporting § 200.328 § 200.329

Significant Deficiency in Internal Control over Compliance, Other Matter Condition: During our testing, we noted that 3 of the 5 Airport Improvement Program grants tested for SF-425 were not submitted for Fiscal year ended June 30, 2025. Recommendation: CLA recommends that the County continue provid...

Significant Deficiency in Internal Control over Compliance, Other Matter Condition: During our testing, we noted that 3 of the 5 Airport Improvement Program grants tested for SF-425 were not submitted for Fiscal year ended June 30, 2025. Recommendation: CLA recommends that the County continue providing staff with training related to identifying and complying with grant reporting requirements. In addition, CLA recommends that the County maintain and enhance tracking procedures, such as a monitoring checklist, to ensure all required grant reports including those related to prior‑year activity are submitted accurately and in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Implement a tracking system, train support staff, continue to file past-due reports, and file ongoing reports timely. Name(s) of the contact person(s) responsible for corrective action: Aviation Director Planned completion date for corrective action plan: 6/30/2026

View Audit 403968

Finding 1217832 (2025-003)

Material Weakness 2025

Buckner International and Subsidiaries

TX

Questioned Costs Reporting Significant Deficiency

Corrective Action Plan Program Managers responsible for submitting Performance Reports must copy the appropriate Contract Administrator, Director of Contracts, Accountability & Risk Management and the Director of Transition Services on all correspondence related to report submissions. When an extens...

Corrective Action Plan Program Managers responsible for submitting Performance Reports must copy the appropriate Contract Administrator, Director of Contracts, Accountability & Risk Management and the Director of Transition Services on all correspondence related to report submissions. When an extension is needed, the Program Manager will request written approval from TWC. If an unexpected delay occurs, the Program Manager will notify TWC in writing and confirm the anticipated submission date to support compliance with reporting deadlines. Program Managers will also create tasks and calendar reminders for all applicable reporting and billing due dates. Person(s) Responsible: Bekah Coggins, Director of Transition Services Anticipated Completion Date: Effective May 4, 2026, and onward

View Audit 403954

Finding 1217824 (2025-002)

Material Weakness 2025

Madison County

MT

Reporting

FINDING 2025-002: Audit report deadline Response: Finance will improve year-end reporting and closing procedures to help ensure the financial information is completed on time and future audit deadlines are met.

View Audit 403934

Finding 1217822 (2025-002)

Material Weakness 2025

Virginia Foundation for Community College Education

VA

Subrecipient Monitoring Questioned Costs Reporting

View of Responsible Officials In partnership with the federal program officers assigned to the three federal grant awards, the Foundation filed all required reporting available in SAM.gov by the specified due dates. Action taken: Following the government reopening, the Foundation reached out multipl...

View of Responsible Officials In partnership with the federal program officers assigned to the three federal grant awards, the Foundation filed all required reporting available in SAM.gov by the specified due dates. Action taken: Following the government reopening, the Foundation reached out multiple times to the federal program officers to clarify and determine the requirements for proper reporting in accordance with the grant agreements. The response received was that they were not familiar with the Federal Funding Accountability Transparency Act and suggested filing the report independently. Action planned: Based on the response, the Foundation will file the required reporting. Specific steps: The Foundation will work with the U.S. Department of Education to ensure the proper steps for filing the missing reports are taken and all required information is submitted. In addition, the Foundation will develop and implement a written policy to provide clear guidance on FFATA reporting responsibilities, including the criteria for identifying reportable subawards and the required submission process and deadlines alongside an internal review process. Responsibility: • The Director of Development, Chief Operating Officer, and Finance Manager will ensure the three FFATA reports are filed. • The Chief Operating Officer and Finance Manager will work to draft the policy and will bring it to the Audit Committee for review and approval. Timeline: • The Foundation will file required reporting alongside due dates outlined by Federal Funding Accountability Transparency Act. • Policy approved and implemented by March 2026.

View Audit 403931

Finding 1217762 (2025-001)

Material Weakness 2025

Green County Family Ymca, Inc.

WI

Reporting Material Weakness

Assistance Listing No. 21.027 Recommendation: CLA recommends that the Organization implement procedures for verifying that performance reports are reviewed and all reports are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...

Assistance Listing No. 21.027 Recommendation: CLA recommends that the Organization implement procedures for verifying that performance reports are reviewed and all reports are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has implemented procedures subsequent to year-end to ensure that performance reports are reviewed prior to submission and that all reports are submitted timely going forward. Name(s) of the contact person(s) responsible for corrective action: Trent Henning, Executive Director, and Luke Smetters, Director of Operations Planned completion date for corrective action plan: December 31, 2026

View Audit 403919

Finding 1217761 (2025-002)

Material Weakness 2025

Town of Brunswick Maine

ME

Reporting

Management Response/Corrective Action Plan: The Finance Office has a monthly task list to ensure reports and other required tasks are completed in a timely manner. Quarterly reports for the Apprenticeship Program grant have been added for future quarters. This practice will be followed for future gr...

Management Response/Corrective Action Plan: The Finance Office has a monthly task list to ensure reports and other required tasks are completed in a timely manner. Quarterly reports for the Apprenticeship Program grant have been added for future quarters. This practice will be followed for future grants.

View Audit 403915

Finding 1217748 (2025-005)

Material Weakness 2025

Phoenix Indian Center

AZ

Allowable Costs / Cost Principles Reporting § 200.403 § 200.502 § 200.510

A designated Finance staff member with knowledge of the Uniform Guidance requirements will be responsible for overseeing SEFA preparation for each fiscal year-end. A grant-by-grant SEFA reconciliation will be completed prior to yearend close, with particular attention to period-end cutoff. The SEFA ...

A designated Finance staff member with knowledge of the Uniform Guidance requirements will be responsible for overseeing SEFA preparation for each fiscal year-end. A grant-by-grant SEFA reconciliation will be completed prior to yearend close, with particular attention to period-end cutoff. The SEFA will be independently reviewed by the Finance Director and compared to grant expenditure reports before the audit commences. Management will engage its external accountants earlier in the year-end close process.

View Audit 403879

Corrective Action Plans

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