Corrective Action Plans

Finding 1216253 (2025-005)

Material Weakness 2025

NH

Questioned Costs Reporting Significant Deficiency

Plan: Management acknowledges the finding regarding non-property related expenses that were inadvertently paid by the property. Prior to the audit, management identified the error internally and corrective action was already completed. Upon discovery, the amounts were immediately reviewed, reclassif...

Plan: Management acknowledges the finding regarding non-property related expenses that were inadvertently paid by the property. Prior to the audit, management identified the error internally and corrective action was already completed. Upon discovery, the amounts were immediately reviewed, reclassified, and recorded from the related entity. Although the expense was not identified within the desired timeframe, management’s internal review process ultimately detected the issue before the audit process began, demonstrating that management understands that project funds must only be used for property-related expenses and that these types of transactions are not permissible. Management has since reinforced internal review procedures to ensure expenses are properly allocated to the correct entity in a more timely manner going forward. Management believes the corrective actions already taken adequately address this matter and will help prevent similar occurrences in the future. Completion Date: 1/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 402751

Finding 1216252 (2025-003)

Material Weakness 2025

Newbury Elderly Housing, Inc.

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2025-003 Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Opera...

Finding 2025-003 Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Additionally, the Director of Affordable Housing will document job duties for each position in the department. Anticipated Completion Date: 7/1/2026 Contact: Jill Lesmerises, CFO

View Audit 402751

Finding 1216242 (2025-001)

Material Weakness 2025

Bon Secours Housing, Inc.

MD

HUD Housing Programs Questioned Costs Reporting

Finding 2025-001 - Insufficient Security Deposit Account Funding Federal Assistance Listing Number and Name of Federal Program: 14.195 - Section 8 Project-Based Cluster Housing Assistance Payments Program A. Comments on Finding and Recommendations Management attributes the shortfall to timing of tra...

Finding 2025-001 - Insufficient Security Deposit Account Funding Federal Assistance Listing Number and Name of Federal Program: 14.195 - Section 8 Project-Based Cluster Housing Assistance Payments Program A. Comments on Finding and Recommendations Management attributes the shortfall to timing of transfer to the security deposit bank account from prior managing agent not being transferred to the proper account. This is considered to be an error related to timing and not a deficiency in standard operating procedures. B. Actions Taken or Planned Management agrees with this finding and has made an additional deposit to the account to fund the shortfall. C. Status of Corrective Action on Prior Findings No prior findings noted.

View Audit 402738

Finding 1216211 (2025-001)

Material Weakness 2025

Long Island University

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

University’s Response: Management agrees with the finding. Upon identification of the issue, management performed a review of all students reported to the NSLDS for the fiscal year. Management identified a total of 61 students who withdrew, out of a total population of 80 students who withdrew durin...

University’s Response: Management agrees with the finding. Upon identification of the issue, management performed a review of all students reported to the NSLDS for the fiscal year. Management identified a total of 61 students who withdrew, out of a total population of 80 students who withdrew during the fiscal year, where the effective date of the withdrawal at the Campus Level record did not match the Program Level record. The University understands the importance of accurate and timely reporting of enrollment status and corrected the student Campus Level and Program Level records in the NSLDS system for all 61 students prior to the completion of the audit. Corrective Action Plan: To prevent recurrence, management has instituted a new review control. Following each regular submission to the National Student Clearinghouse (NSC), management will perform a post-submission reconciliation of the data ultimately accepted by NSLDS to ensure Campus Level and Program Level effective dates match. Any discrepancies identified during this review will be corrected immediately to ensure compliance with the 15-day reporting timeframe. This periodic review will be executed and documented by the Office of the Registrar, and then reviewed by Student Financial Services, with final oversight from the Chief Financial Officer. Anticipated Completion Date: Implemented as of May 31, 2026 Contact person: Christopher Fevola Chief Financial Officer 516-299-2535

View Audit 402693

Finding 1216191 (2025-001)

Material Weakness 2025

Total Action Against Poverty in the Roanoke Valley, INC & Subsidiaries

VA

Subrecipient Monitoring Cash Management Reporting

To prevent recurrence, we will implement the following actions:  Monthly reconciliation of drawdowns and PMS records to ensure expenditures and receipts are properly aligned and discrepancies are identified promptly.  Pre-submission reconciliation checklist to verify drawdowns, expenditures, and P...

To prevent recurrence, we will implement the following actions:  Monthly reconciliation of drawdowns and PMS records to ensure expenditures and receipts are properly aligned and discrepancies are identified promptly.  Pre-submission reconciliation checklist to verify drawdowns, expenditures, and PMS balances prior to report submission.  Enhanced coordination with finance staff to ensure all drawdowns are accurately charged to the correct program at the time of posting.  Formal escalation process for unresolved PMS or federal reporting system issues to ensure timely resolution with the federal agency.  Earlier internal reporting deadlines to allow sufficient time for review and resolution of any discrepancies prior to federal due dates.  Documentation retention procedures to ensure all communications, PMS discrepancies, and resolution steps are maintained to support audit review.  Ongoing training/refresher guidance for finance and program staff on drawdown procedures and federal reporting requirements.

View Audit 402682

Finding 1216182 (2025-001)

Material Weakness 2025

National Wild Turkey Federation

SC

Reporting

Schedule of Findings and Responses: 2025-001: Internal Controls and Compliance Over Reporting Condition: The Federation’s September 30, 2025 quarterly report to the US Department of Agriculture - Forest Service overstated the Federal Funds authorized due to the Federation’s calculation error. Manage...

Schedule of Findings and Responses: 2025-001: Internal Controls and Compliance Over Reporting Condition: The Federation’s September 30, 2025 quarterly report to the US Department of Agriculture - Forest Service overstated the Federal Funds authorized due to the Federation’s calculation error. Management’s Response: The National Wild Turkey Federation agrees with this finding. The calculation error was identified by NWTF and corrected on the report submitted for the quarter ended December 31, 2025. We have implemented a supervisor review upon the initial setup of project tracking spreadsheets to prevent calculation errors such as Federal Funds authorized or project budget, and to ensure the total authorized funds match the project agreement and its subsequent amendments.

View Audit 402661

Finding 1216176 (2025-003)

Material Weakness 2025

Town of Mammoth Lakes

CA

Reporting § 200.302

Complete reconciliation of all grant programs to the general ledger and grant records. Implement reconciliation and review of all grant activity on a quarterly basis. Document process for development of the SEFA for submission to audit. Update annual closing checklist to ensure SEFA review.

View Audit 402649

Finding 1216165 (2025-003)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Questioned Costs Reporting Significant Deficiency

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned co...

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 05/28/2026

View Audit 402647

Finding 1216163 (2025-006)

Material Weakness 2025

Barton College

NC

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Management acknowledges through our previous responses that this finding is aligned with lack of leadership experience in financial aid. This has been resolved with the hiring of Ruth Casper and the separation of one individual where most of the finding’s evidence associated. Ruth Casper has been gi...

Management acknowledges through our previous responses that this finding is aligned with lack of leadership experience in financial aid. This has been resolved with the hiring of Ruth Casper and the separation of one individual where most of the finding’s evidence associated. Ruth Casper has been given specific direction of expectations and the latitude to enact immediate changes to the Barton College Financial Aid awarding/reporting processes to ensure timely and accurate operations/reporting. All Department of Education and Barton internal deadlines will be adhered to at all times going forward.

View Audit 402646

Finding 1216160 (2025-003)

Material Weakness 2025

Barton College

NC

Student Financial Aid Reporting

Barton College has hired Ruth Casper who is recognized as a regional leader in eastern North Carolina as a Financial Aid professional. She comes to Barton with 8 years of exceptional financial aid leadership at Chowan University and was part of the leadership team that successfully passed a Departme...

Barton College has hired Ruth Casper who is recognized as a regional leader in eastern North Carolina as a Financial Aid professional. She comes to Barton with 8 years of exceptional financial aid leadership at Chowan University and was part of the leadership team that successfully passed a Department of Education in-person audit of Chowan University records. Ruth has already enacted a number of management control processes to include verification of all Barton College internal and external accounting reporting. Additionally, the College also separated from a person directly responsible for this situation and have conducted a full internal review of all affected operational accounting associated with NSLDS. Barton College is crystal clear on the expectation of highly accurate NSLDS accounting and reporting. We are confident that the College has moved to resolve this situation and under Ruth’s leadership expect to completely revitalize our operational procedures to include revised staff operational documentation to ensure accuracy. Ruth has specifically been tasked with the accounting verification of all financial aid programs with reporting required to the Senior Vice President.

View Audit 402646

Finding 1216159 (2025-002)

Material Weakness 2025

Point Park University

PA

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2025-002 - Enrollment Reporting - Significant Deficiency (Repeat of prior year finding 2024-001) Criterion: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary of the Department of Education (Secretary), institutions must update all i...

Finding 2025-002 - Enrollment Reporting - Significant Deficiency (Repeat of prior year finding 2024-001) Criterion: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary of the Department of Education (Secretary), institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless the institution expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition and Context: Exceptions were noted for 2 out of the 25 students tested. The exceptions are noted as follows:  For 1 student, the withdrawal date reported to the National Student Loan Data System (NSLDS) did not agree to University support.  For 1 student, an incorrect status was reported to NSLDS. Corrective Action Plan: The following procedures are in process of being implemented to ensure accurate reporting in the future. Occasionally there are students who are delayed in having their degree conferred. This has resulted in miscommunication between University departments causing a delay in reporting. Going forward, the associate registrar will notify the University registrar upon completion of all late conferrals. The associate registrar will provide the University registrar with the name and identification for each of these students. During the monthly enrollment submission (approximately the 15th of every month) the University Registrar will ensure that each identified student is properly reflected in the National Student Clearinghouse (NSC) and National Student Loan Data System (NSLDS) Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216158 (2025-001)

Material Weakness 2025

Point Park University

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an insti...

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition and Context: The return of Title IV funding for one student, out of seven selected for testing, was not returned within 45 days of withdrawal. Corrective Action Plan: The University is implementing additional procedures to include secondary reviews, by the financial aid office and registrar’s office, of the current period withdrawals to ensure timely return of Title IV funds. Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216156 (2025-002)

Material Weakness 2025

Hudson Valley Community College

NY

Student Financial Aid Eligibility Reporting

The College recognizes the importance of timely and accurate reporting. The significant turnover during the fiscal year in the Financial Aid department resulted in challenges of timely reporting. The late submission of the FISAP was accepted by the DOE and the College does not expect any material ad...

The College recognizes the importance of timely and accurate reporting. The significant turnover during the fiscal year in the Financial Aid department resulted in challenges of timely reporting. The late submission of the FISAP was accepted by the DOE and the College does not expect any material adverse impact to the funding of these programs. The College is currently reviewing current staffing levels and other resources to ensure compliance with all regulations and timely submissions moving forward.

View Audit 402635

Finding 1216146 (2025-004)

Material Weakness 2025

Municipality of Juana Diaz

PR

Reporting

The Fiscal Year 2024-2025 Single Audit will be submitted as soon as the Single Audit Report be finally issued by the external auditors.

View Audit 402610

Finding 1216123 (2025-002)

Material Weakness 2025

Project Vida Health Center

TX

Reporting

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial perso...

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial personnel and delays in reconciliation of grant expenditures. Proposed Corrective Action: To address the failure to submit all required grant reports by established deadlines, the Organization will implement a corrective action plan focused on strengthening internal controls, accountability, and monitoring procedures. Management will assign designated staff responsible for preparing (Deputy CFO), reviewing, and submitting (CFO) all reports and establish a reporting calendar with automated reminders to ensure timely completion. Additional training will be provided to grants and finance personnel on federal reporting requirements and submission timelines. Supervisory review procedures will be enhanced to verify accuracy and completeness prior to submission, and periodic internal audits will be conducted to monitor compliance. The organization will also develop contingency procedures to address staff absences or unexpected delays to ensure all future reports are submitted accurately and on time in accordance with federal requirement. Name of Contact Person Responsible for Corrective Action: Marisol Rosas (CFO) Anticipated Completion Date: Comprehensive corrective action plan will be prepared by July 15th and implemented by July 31, 2026.

View Audit 402604

Finding 1216114 (2025-002)

Material Weakness 2025

Michigan Works! Southeast Consortium

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency

April 30, 2026 Finding Number: 2025-002: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Finding Condition: Quarterly reports selected for testing for WIOA Cluster and Temporary Assistance for Needy Families Cluster were submitted after the deadline. Planned Correct...

April 30, 2026 Finding Number: 2025-002: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Finding Condition: Quarterly reports selected for testing for WIOA Cluster and Temporary Assistance for Needy Families Cluster were submitted after the deadline. Planned Corrective Action: We have changed our timeline for quarterly reports so that all entries, posting, and certifications will occur prior on or before the reporting deadlines. Responsible Contact Person: Shamar Herron (Executive Director) Sherron@mwse.org Anticipated Completion Date: Effective Immediately Respectfully, Shamar Herron

View Audit 402596

Finding 1216062 (2025-002)

Material Weakness 2025

Town of Westerly, Rhode Island

RI

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

Audit Finding Reference: 2025-002 Document Policies and Procedures Over Federal Awards Planned Corrective Action: - Perform a comprehensive review of existing federal award policies and procedures - Develop and formally document policies covering federal award administration, allowable costs, procur...

Audit Finding Reference: 2025-002 Document Policies and Procedures Over Federal Awards Planned Corrective Action: - Perform a comprehensive review of existing federal award policies and procedures - Develop and formally document policies covering federal award administration, allowable costs, procurement, cash management, subrecipient monitoring, reporting, and record retention Planned Implementation Date of Corrective Action: 1/1/2026 Person Resposible for Corrective Action: Finance Director/Senior Accountant Grant Administrator

View Audit 402590

Finding 1216057 (2025-003)

Material Weakness 2025

Town of Westerly, Rhode Island

RI

Reporting Internal Control / Segregation of Duties

Audit Finding Reference: 2025-003 Improve Compliance and Controls Over Reporting Planned Corrective Action: - Hire new position to help with grant reporting - Implement formal management review and approval processes for federal award transactions and reports - Create a centralized location for gran...

Audit Finding Reference: 2025-003 Improve Compliance and Controls Over Reporting Planned Corrective Action: - Hire new position to help with grant reporting - Implement formal management review and approval processes for federal award transactions and reports - Create a centralized location for grant documentation, policies, and supporting records Planned Implementation Date of Corrective Action: New position - 7/1/2026 All other actions- Person Resposible for Corrective Action: Grant Administrator Additional grant position Finance will assist

View Audit 402590

Finding 1216041 (2025-002)

Material Weakness 2025

Project Vida Health Center

TX

Reporting

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial perso...

Views of Responsible Officers: The Interim Chief Financial Officer acknowledges that the Federal Financial Reports (FFRs) were not submitted within the established reporting deadlines. The delay resulted primarily from administrative and staffing challenges, including turnover in key financial personnel and delays in reconciliation of grant expenditures. Proposed Corrective Action: To address the failure to submit all required grant reports by established deadlines, the Organization will implement a corrective action plan focused on strengthening internal controls, accountability, and monitoring procedures. Management will assign designated staff responsible for preparing (Deputy CFO), reviewing, and submitting (CFO) all reports and establish a reporting calendar with automated reminders to ensure timely completion. Additional training will be provided to grants and finance personnel on federal reporting requirements and submission timelines. Supervisory review procedures will be enhanced to verify accuracy and completeness prior to submission, and periodic internal audits will be conducted to monitor compliance. The organization will also develop contingency procedures to address staff absences or unexpected delays to ensure all future reports are submitted accurately and on time in accordance with federal requirement. Name of Contact Person Responsible for Corrective Action: Marisol Rosas (CFO) Anticipated Completion Date: Comprehensive corrective action plan will be prepared by July 15th and implemented by July 31, 2026.

View Audit 402571

Finding 1216035 (2025-004)

Material Weakness 2025

Kilgore Junior College District

TX

Questioned Costs Student Financial Aid Material Weakness

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026

View Audit 402570

Finding 1216034 (2025-003)

Material Weakness 2025

Kilgore Junior College District

TX

Questioned Costs Student Financial Aid Material Weakness

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026

View Audit 402570

Finding 1215962 (2025-010)

Material Weakness 2025

Lasalle County

IL

Reporting

Upon recommendations of the outside Auditors, the Financial Director, with the help of the County Auditor will implement new policies and procedures to correct this deficiency.

View Audit 402521

Finding 1215939 (2025-001)

Material Weakness 2025

South Kitsap School District No. 402

WA

Subrecipient Monitoring Eligibility Questioned Costs

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal eligibility requirements. Name, address, and telephone of District contact person: Heather Korten, Director of Business Services 2689 Hoover Ave SE Port Orchard, WA 9836...

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal eligibility requirements. Name, address, and telephone of District contact person: Heather Korten, Director of Business Services 2689 Hoover Ave SE Port Orchard, WA 98366 (360) 874-7015 Corrective action the auditee plans to take in response to the finding: 1. Documented Eligibility Review The District will require a documented eligibility review for each student included on any future CWSD application. This review will verify that each student is both: A dependent of active-duty military personnel; and A student with a qualifying severe disability under CWSD program requirements. 2. Comparison to Impact Aid Source Data Prior to submission, the Business Department will compare the students included on the CWSD application to the District’s source documentation for military-connected students, including data maintained through the U.S. Department of Education Impact Aid process. 3. Secondary Review by Business Services The Business Department will perform an independent secondary review of the CWSD application before submission. The application will not be submitted until Business Services has reviewed and documented agreement between the application data and the District’s supporting eligibility records. 4. Special Services Review of Disability Eligibility and Costs The Special Services Department will remain responsible for identifying students with disabilities who may meet the CWSD criteria and for supporting the special education cost information included in the application. 5. Written Procedures and Sign-Off Requirements The District will establish written procedures identifying the staff responsible for preparing, reviewing, approving, and retaining documentation for the CWSD application. The procedures will require documented review and approval by both Special Services and Business Services prior to submission. 6. Documentation Retention The District will retain supporting documentation for each student included on the application, including military-connected status, disability eligibility support, cost documentation, review checklists, and final application approval. 7. Training and Annual Review Staff involved in preparing or reviewing the CWSD application will review applicable program requirements annually before the application is prepared. Anticipated date to complete the corrective action: June 30, 2026

View Audit 402505

Finding 1215896 (2025-001)

Material Weakness 2025

Blaine School District No. 503

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). District Response Plan for Finding 2025-001 Objective: To strengthen internal controls and ensure that all payroll costs char...

Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). District Response Plan for Finding 2025-001 Objective: To strengthen internal controls and ensure that all payroll costs charged to federal programs, specifically the Special Education Cluster, are supported by adequate, timely, and compliant time-and-effort documentation. 1. Resource Allocation and Personnel Oversight Dedicated Management: In response to the finding that the District did not dedicate necessary time and resources to this area, the District will assign specific staff members to oversee the collection and verification of time-and-effort records. Contact Point: Lynn VanBuskirk will serve as the primary contact for ensuring these corrective actions are implemented and monitored. 2. Documentation Standardization and Protocol To meet federal and OSPI requirements, the District will implement the following documentation standards: Activity-Based Reporting: Implement a dual-track system where employees submit either semiannual certifications (for single-activity work) or monthly personnel activity reports/time sheets (for multi-activity work) as required by the awarding agency. Mandatory Timing: Establish a strict policy that all documentation must be signed and dated after the work has been completed. This ensures the records accurately reflect actual time worked rather than projected schedules. 3. Internal Control Enhancements Compliance Tracking: Develop a tracking system to ensure that the salaries and benefits for all employees charged to federal programs (such as the $398,208 identified in the audit) are backed by signed documentation before costs are finalized. Regulatory Alignment: Align District procedures with the OSPI Addendum to Bulletin 039-24, particularly regarding fixed schedule systems and charging employee compensation to federal grants. Quarterly Reviews: Conduct internal quarterly audits of documentation for the Special Education program cluster (84.027/84.173) to identify and correct potential deficiencies before the annual audit process. 4. Training and Communication Staff Training: Provide mandatory training as needed for all staff funded by federal grants on Title 2 CFR Part 200 (Uniform Guidance) requirements for internal controls and allowable cost principles. Alternative Documentation Policy: While the District successfully used alternative documentation to avoid questioned costs during the 2025 audit, the new policy will emphasize that “alternative” records should not be a substitute for the primary time-and-effort documentation required by law.

View Audit 402481

Finding 1215888 (2025-006)

Material Weakness 2025

Boys & Girls Clubs of Northeast Ohio

OH

Questioned Costs Eligibility Reporting § 200.300 § 200.303 § 200.334

The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants hav...

The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants have the appropriate documentation on file and have received approved eligibility determination from the funder.

View Audit 402459

Corrective Action Plans

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