Corrective Action Plans

Finding 1157639 (2024-002)

Material Weakness 2024

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as par...

Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as part of the report approval process prior to submission. Supporting documentation and reconciliations should be filed for reference purposes. Action Taken: The Department of Human Services received approval from the PA DHS in February 2025 for its 2021–2022 HSBG Income & Expenditure (I&E) Report, Revision 3, which had been submitted in January 2025. At the State’s request, the Agreed Upon Procedures report was submitted in August 2025 for fiscal year 2021-2022 and has since been approved. The journal entries reconciling the underlying expenditure detail in the County’s accounting system to the expenditures reported have been submitted, and the final reconciliation is in process. Retained Earnings Plans were submitted to the State in February and March 2024. The County completed submission of the 2022–2023 HSBG I&E Report in March 2025, with a revised version submitted in September 2025. The State is currently reviewing the report. Upon approval, the AUP will be completed, and the County will reconcile the detailed expenditures in the accounting system to the amounts reported, ensuring accuracy and compliance. The 2023–2024 HSBG I&E Report was submitted in September 2025. The County is finalizing the 2024–2025 HSBG I&E Report and anticipates submission by October 2025. Responsible Individual for Corrective Action: Gaston Gonzalez, County of Delaware Department of Human Services Chief Financial Officer Completion Date: December 31, 2025

View Audit 369849

Finding 1157636 (2024-003)

Material Weakness 2024

Grandma's House of Hope

CA

Reporting

Management agrees with the recommendation. Beginning in October 2024, the Organization adopted the use of a federal reporting portal that facilitates the tracking of federal revenues and expenditures and is expected to improve the accuracy of federal expenditure reporting going forward. Management w...

Management agrees with the recommendation. Beginning in October 2024, the Organization adopted the use of a federal reporting portal that facilitates the tracking of federal revenues and expenditures and is expected to improve the accuracy of federal expenditure reporting going forward. Management will continue to monitor controls for their effectiveness throughout the year.

View Audit 369848

Finding 1157631 (2024-007)

Material Weakness 2024

Wabanaki Health and Wellness

ME

Reporting Cash Management Significant Deficiency § 200.502

2024-007 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and will be implementing further steps to ensure full compliance with this finding. The follow process has been put...

2024-007 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and will be implementing further steps to ensure full compliance with this finding. The follow process has been put in place to ensure compliance: 1) Director of Accounting and Grants Director will ensure they have appropriate training and work collaboratively to develop documentation process a. The Grant Director will update all grants as they are received, to ensure an accurate list of grants b. The Director of Accounting will update all the financial data for each grant 2) The Director of Accounting will be responsible for the review and submitting document to the auditing firm For FY25, the Director of Accounting and Grant Director will jointly build the document and review to ensure completeness and accuracy. Person(s) Responsible: Beth McLean, Director of Accounting Timing for Implementation: FY25-FY26

View Audit 369843

Finding 1157629 (2024-002)

Material Weakness 2024

Wabanaki Health and Wellness

ME

Material Weakness Reporting Internal Control / Segregation of Duties

2024-002 - Material Weakness - Year End Cutoff WPHW understands this finding and recognizes the corrections were not completed FY24, but have been implemented, as stated in the FY23 Corrective Action Plan. WPWH implemented the following process: 1) Full year-end check list is distributed and review ...

2024-002 - Material Weakness - Year End Cutoff WPHW understands this finding and recognizes the corrections were not completed FY24, but have been implemented, as stated in the FY23 Corrective Action Plan. WPWH implemented the following process: 1) Full year-end check list is distributed and review by staff (Accounting Specialists, Accountants, and AR/AP Specialists) prior to year-end for review and training, conducted by the Director of Accounting and Accounting Manager a. Review each step with staff and provide training on the expectation for each step 2) Accounting Specialists and Accountants complete necessary year-end tasks 3) Accounting Manager reviews all completed tasks to ensure accuracy and completeness 4) Director of Accounting conducts a final review and signs off at the end of the year With this clear process in place, we anticipate this issue being fully resolved in FY25.

View Audit 369843

Finding 1157628 (2024-001)

Material Weakness 2024

Wabanaki Health and Wellness

ME

Material Weakness Reporting Equipment & Real Property Management

2024-001 - Material Weakness - Material Adjusting Journal Entries WPHW understands this finding and has corrected this error, but the correction was not fully completed for FY24 due to the timing of receiving the FY23 audit. In October 2024, we transitioned back to QuickBooks fully, we also made sig...

2024-001 - Material Weakness - Material Adjusting Journal Entries WPHW understands this finding and has corrected this error, but the correction was not fully completed for FY24 due to the timing of receiving the FY23 audit. In October 2024, we transitioned back to QuickBooks fully, we also made significant staff role changes. Our accounting department now has a Director of Accounting and a new manager, Accounting Manager. With these new positions, we have developed the following procedures for adjusting journal entries: 1) Accounting Director, Accounting Manager or Accountant Specialist identifies need for a journal entry 2) Accounting Specialist pulls the supporting documentation for the required entry, creates journal entry template in Excel or hand writes on supporting document, and prepares journal entry packet with supporting documentation for entry into QB. 3) Accounting Manager/Director of Accounting reviews packet and determines who can enter journal a. If reviewed by Director of Accounting, entry is entered QuickBooks by Accounting Specialist/Accounting Manager b. If reviewed by Accounting Manager, entry is entered into QuickBooks by Accountant Specialist 4) Once journal entry is entered into QuickBooks, entry is printed from QB system and added to packet. The packet is returned to the preparer to ensure all elements were completed corrected and signed off on 5) Completed packet goes to filing and are scanned into our electronic file system All adjustments must go through three different individuals to ensure separation of duties. This process was implemented during Q4 of FY24. The Director of Accounting will go back over all the journals completed before this date to review how each were completed and delegate additional review to the Accounting Manager and Accounting Specialist to ensure each journal entry had appropriate review and support. With this process in place, we anticipate this issue being fully resolved in FY25.

View Audit 369843

Finding 1157607 (2024-005)

Material Weakness 2024

Dairy Grazing Apprenticeship, Inc.

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This re...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization is finalizing the Federal Grant Report Review and Submission Protocol whose purpose is to ensure that all federal funding programmatic reports and FFRs are accurate, complete, and compliant with grant requirements and federal regulations before they are submitted to the funding agency. This form will be filed in the project folder.

View Audit 369842

Finding 1157581 (2024-001)

Material Weakness 2024

First Ame Housing Association

WA

HUD Housing Programs Reporting

Explanation: We acknowledge the oversight and would like to provide context to better understand the circumstances that led to the delay. We faced internal challenges when our previous management company departed, leaving us with incomplete files and late recertifications or recertifications that ne...

Explanation: We acknowledge the oversight and would like to provide context to better understand the circumstances that led to the delay. We faced internal challenges when our previous management company departed, leaving us with incomplete files and late recertifications or recertifications that never commenced, making it nearly impossible to catch up promptly. Next, staff staffing issues contributed to the delays because staff members were not adequately trained. Despite these challenges, we recognize the importance of adhering to HUD regulations and are committed to taking corrective measures. Corrective Actions Taken: We initiated immediate corrective actions to rectify the situation as stated in our 2023 corrective action plan. Upon discovering the late recertifications, we instituted the following measures to prevent the recurrence of late annual recertifications, 1. Created a recertification schedule and calendar with the annual recertification date, specific dates to notify residents that their annual recertification is due, and dates for submitting the information to CMS and to trac. The schedule and calendar are submitted to the executive director every two weeks to monitor progress. A meeting is also scheduled with staff every two weeks to review recertification issues. 2. We hired a consultant specializing in certification to train the staff and work with the staff daily to answer questions concerning our certification. This is not a one-and-done process; our recertification consultant is available on a permanent basis to address certification issues and provide ongoing staff training. These measures are designed to ensure timely compliance with HUD regulations and to strengthen our internal processes.

View Audit 369825

Finding 1157579 (2024-002)

Material Weakness 2024

Better Family Life, Inc.

MO

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsib...

Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Management response to 2024-002: In response to the auditors’ recommendation, management has addressed this deficiency by assigning appropriate personnel to review and approve all Federal reporting before submission. Additionally, management has implemented specific procedures for review and approval of drawdown requests, which include reviewing the indirect cost rate applied in all drawdown requests.

View Audit 369809

Finding 1157574 (2024-002)

Material Weakness 2024

Newton Housing Authority

MA

HUD Housing Programs Reporting

Name of Auditee: Newton Housing Authority EFPR Group, CP As, PLLC December 31, 2024 Name of Audit Firm: Period Covered by the Audit: CAP Prepared by: Michael Lara, Executive Director Phone: (718) 382-5332 (A)Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Fin...

Name of Auditee: Newton Housing Authority EFPR Group, CP As, PLLC December 31, 2024 Name of Audit Firm: Period Covered by the Audit: CAP Prepared by: Michael Lara, Executive Director Phone: (718) 382-5332 (A)Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action taken - The Authority will review and verify key line items (including restricted net position, unrestricted net position and cash and investments) against the general ledger prior to VMS submission. Supervisory review will be required to confirm accuracy. ( c) Planned implementation date - The Authority plans to implement procedures during the year ending December 31, 2025 to resolve the reported finding.

View Audit 369807

Finding 1157545 (2024-002)

Material Weakness 2024

Young Women's Christian Association of St Joseph Missouri

MO

Subrecipient Monitoring Eligibility Material Weakness

2024-002 Program: Crime Victim Assistance Federal Agency: Department of Justice AL #: 16.575 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Missouri Department of Social Services Type of Compliance Finding: E - Eligibility Internal Control Impact: Material Weak...

2024-002 Program: Crime Victim Assistance Federal Agency: Department of Justice AL #: 16.575 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Missouri Department of Social Services Type of Compliance Finding: E - Eligibility Internal Control Impact: Material Weakness Finding: When a participant arrives at the Shelter, the admission checklist, procedures, and forms must be completed by program staff. During our audit of the Organization’s fiscal year ended December 31, 2024 federal award program, we noted the Organization did not have necessary supporting documentation, such as admission checklists for eligibility, to evaluate twenty-one out of twenty- five participants in their files. Corrective Action Plan: All supporting documentation for client eligibility will be maintained for the period required by the grant. Person(s) Responsible for Implementation: Danielle Brown, CEO, dbrown@ywcasj.org, 816-232-4481

View Audit 369777

Finding 1157544 (2024-001)

Material Weakness 2024

Arrowhead Regional Development Commission

MN

Reporting Internal Control / Segregation of Duties

Corrective Action Taken or Planned: The Commission will adopt a policy whereby the Executive Director or a designee will review all future reports prior to submission. Contact person(s) responsible for correction action: Kristi Kane, Executive Director Anticipated Completion Date: Immediately

View Audit 369776

Finding 1157541 (2024-004)

Material Weakness 2024

Seattle Jobs Initiative

WA

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action: Procedures will be created as part of the subaward monitoring process to ensure that subrecipient information is received in a timely manner. Deadlines will be created to ensure that the subaward information is entered as part of FFATA reporting in Sam.gov with deadlines outlined ...

Corrective Action: Procedures will be created as part of the subaward monitoring process to ensure that subrecipient information is received in a timely manner. Deadlines will be created to ensure that the subaward information is entered as part of FFATA reporting in Sam.gov with deadlines outlined in 2 CFR 170.

View Audit 369762

Finding 1157537 (2024-004)

Material Weakness 2024

Housing Authority of Baltimore City

MD

Subrecipient Monitoring Reporting Significant Deficiency

Choice Neighborhood Incentive Grants – Assistance Listing No. 14.889 Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There i...

Choice Neighborhood Incentive Grants – Assistance Listing No. 14.889 Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Public Law 109-282, known as the Federal Funding Accountability and Transparency Act of 2006 (FFATA), mandates the public disclosure of all entities and organizations receiving federal funds through a single accessible website. Any subcontract exceeding $30,000 must be reported by the prime recipient of federal funds. However, this reporting requirement does not apply to the Housing Authority of Baltimore City (HABC), similar to the Moving to Work (MTW) block grants and their sub-recipient reporting to the Baltimore Regional Housing Partnership (BRHP). Both awards, the Choice Neighborhood Initiative (CNI) grant awards are not available in the dropdown menu for fulfilling this monthly reporting requirement. This issue was noted because HABC could not demonstrate to the auditors that we had made several unsuccessful attempts to meet this requirement. In response, HABC Finance has established a monthly workflow process to regularly check the website to document the attempts. In addition, we are currently awaiting a formal response from the Department of Housing and Urban Development (HUD) regarding the unavailability of these grants for sub-contracting monitoring & reporting on the SAMs website. Name(s) of the contact person(s) responsible for corrective action: Anu Francis, Chief Financial Officer. Planned completion date for corrective action plan: 12/31/2025

View Audit 369754

Finding 1157526 (2024-001)

Material Weakness 2024

Sentara Healthcare and Subsidiaries

VA

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

Sentara Health and Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: PBMares, LLP 701 Town Center Drive, Suite 900 Newport News, VA 23606 Audit period: Year ended December 31, 2024 The ...

Sentara Health and Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: PBMares, LLP 701 Town Center Drive, Suite 900 Newport News, VA 23606 Audit period: Year ended December 31, 2024 The finding from the year ended December 31, 2024 schedule of findings and questions costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FEDERAL AWARDS FINDING A. Significant Deficiency in Internal Control over Compliance Finding 2024-001: Student Financial Assistance Cluster - Federal Assistance Listing Number 84.268 - Significant Deficiency in Internal Control over Enrollment Reporting to National Student Loan Data System (NSLDS) Recommendation: Internal controls should be implemented to ensure that all enrollment status changes, including withdrawals occurring outside of standard roster cycles, are reported to NSLDS within the required timeframe. This should include submitting out-of-cycle enrollment updates to the Clearinghouse when necessary. This is not a repeat finding. Corrective Action Plan: 1. The Registrar will create a report that captures students who withdrew from the college to include all students in all program cycles. This report will capture withdrawal activity that occurs within and falls outside of each reporting period. 2. The report will be manually cross-referenced with enrollment data in the student information system. The responsible parties for ensuring this corrective action is employed are the Registrar and the Assistant Registrar of the College. They will be overseen by Cindy Mabie, Assistant Dean for Student Services. Timeline for Completion: The new process will go into effect October 1, 2025. If there are questions, please contact Cindy Mabie, Assistant Dean for Student Services at Cmabie@sentara.edu.

View Audit 369748

Finding 1157520 (2024-002)

Material Weakness 2024

Madison County Housing Authority

IL

Questioned Costs HUD Housing Programs Reporting

Finding No. 2024-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submiss...

Finding No. 2024-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submission to the Public and Indian Housing Information Center (PIC) very seriously. We acknowledge the importance of this process and the need for consistent implementation. To address this finding, we will implement the following measures: 1. Documentation: A new documentation protocol will be established to provide clear proof that this process is occurring regularly. This will include date-stamped review logs and signatures from responsible staff members. We will institute a monthly review of 3 to 5 initial failed inspections. This review will: • Determine if repairs have occurred in a timely manner • Assess whether abatement letters should be sent • Be documented and included in our regular reporting 2. Training: We will conduct refresher training for all relevant staff to ensure they understand the importance of this process and their role in maintaining it. 3. Automated Reminders: We will implement an automated reminder system to alert staff when reviews and submissions are due. 4. Internal Review: Internal quarterly reviews will be conducted to ensure compliance with this process and to identify any potential issues early.

View Audit 369736 Questioned Costs: $1

Finding 1157517 (2024-001)

Material Weakness 2024

Coburn Place Safehaven Ii, Inc.

IN

Matching / Level of Effort / Earmarking Reporting § 200.303

Views of Responsible Officials and Planned Corrective Action: We agree with the recommendation and have implemented the recommendation as noted.

View Audit 369728

Finding 1157512 (2024-003)

Material Weakness 2024

Dirne Health Centers, Inc.

ID

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.430

With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant m...

With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant management process.

View Audit 369727

Finding 1157511 (2024-004)

Material Weakness 2024

Katy Christian Ministries

TX

Reporting

Finding #2024-004 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal programs: All programs. Condition and context: The SEFA originally provided by management erroneously included a program that was not subject to Uniform Guidance and did not include two programs that w...

Finding #2024-004 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal programs: All programs. Condition and context: The SEFA originally provided by management erroneously included a program that was not subject to Uniform Guidance and did not include two programs that were subject to Uniform Guidance. Additionally, an adjustment of approximately $165,000 was required to properly report the value of commodity expenditures in accordance with KCM’s valuation policy. Recommendation: Strengthen policies and procedures to ensure all federal grant expenditures subject to Uniform Guidance are properly recorded and classified in the general ledger system by class code. Reconcile federal expenditures to the SEFA using the class code reports. Planned corrective action: An internal audit performed in January 2025 identified deficiencies in internal controls for the calendar year 2024 primarily due to elevated personnel turnover. In response, corrective measures were implemented in April 2025, including the establishment and documentation of formal internal controls and procedures. New management has assumed oversight responsibilities and is actively monitoring compliance to ensure sustained effectiveness of these controls. All federal expenditures are segregated in the general ledger system and will be used to prepare the SEFA for calendar year 2025. Responsible officer: Virginia Gonzalez, Chief Executive Officer. Estimated completion date: Completed as of April 30, 2025.

View Audit 369726

Finding 1157506 (2024-005)

Material Weakness 2024

Katy Christian Ministries

TX

Reporting Significant Deficiency Equipment & Real Property Management

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Passed through The Houston Food Bank, Emergency Food Assistance Program – Food Commodities (Food Distribution Cluster), Assistance Listing #: 10.569, Contract ...

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Passed through The Houston Food Bank, Emergency Food Assistance Program – Food Commodities (Food Distribution Cluster), Assistance Listing #: 10.569, Contract Number: 30517, Contract Year: 01/01/24 – 12/31/24. Condition and context: The adjustment reported in Finding #2024-001 to update the value of food commodities increased the Emergency Food Assistance Program (TEFAP) distributions by approximately $14,000. Additionally, the exceptions reported as finding #2024-001 included one understated receipt of 4,360 pounds TEFAP commodities. Recommendation: Same as finding #2024-001. Planned corrective action: An internal audit performed in January 2025 identified deficiencies in internal controls for the calendar year 2024, primarily due to elevated personnel turnover. In response, corrective measures were implemented in April 2025, including the establishment and documentation of formal internal controls and procedures. New management has assumed oversight responsibilities and is actively monitoring compliance to ensure sustained effectiveness of these controls. Policies and procedures over recognition of food commodities have been strengthened to ensure that the correct values for the year are used and that reconciliations are performed between the general ledger and independent worksheets used for tracking food commodities and inventory. Responsible officer: Virginia Gonzalez, Chief Executive Officer. Estimated completion date: Completed as of April 30, 2025.

View Audit 369726

Finding 1157504 (2024-002)

Material Weakness 2024

Public Health Advocates

CA

Subrecipient Monitoring Reporting

We are taking immediate, multi-layered action to strengthen financial stability and restore a positive operating balance. The Board of Directors is establishing an emergency fundraising committee to raise $1 million over the next nine months. The committee is composed of current and former board mem...

We are taking immediate, multi-layered action to strengthen financial stability and restore a positive operating balance. The Board of Directors is establishing an emergency fundraising committee to raise $1 million over the next nine months. The committee is composed of current and former board members, as well as long-standing influential supporters, who have a provden ability to mobilize resources quickly. In parallel, we are convening a staff leadership committee composed of the organization's most experienced and innovative staff to design and advance high-quality proposals to private foundations, building on our strong track record of successful grant-making partnerships.

View Audit 369724

Finding 1157503 (2024-001)

Material Weakness 2024

Public Health Advocates

CA

Subrecipient Monitoring Reporting

The untimely completion of bank reconcilations during the audit period was due to changes in staffing and a transition to a new credit card provider, which created delays in the reconcilation process. To address this, the organization has implemented a calendar-based tracking system to ensure that a...

The untimely completion of bank reconcilations during the audit period was due to changes in staffing and a transition to a new credit card provider, which created delays in the reconcilation process. To address this, the organization has implemented a calendar-based tracking system to ensure that all reconciliations are completed and documented promptly each month. In addition, reconcilation responsibilities have been reassigned and reinforced through updated financial procedures. Managment believes that these steps will ensure reconciliations are completed within the required timeframe moving forward and the risk of untimely reconciliations will be mitigated.

View Audit 369724

Finding 1157497 (2024-002)

Material Weakness 2024

North Pacific Fishery Management Council

OR

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

Finding # 2025-002 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: Per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by...

Finding # 2025-002 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: Per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the organization. Payroll costs charged to grants are based on estimated allocations not actual hours. All timesheets should include allocated hours by grant before certification by the employee and review by a supervisor. Corrective Action: Time sheet tracking will be modified to track hours by grant so that time and effort reporting will support amount charged to the grant. Anticipated Completion Date December 2025

View Audit 369715

Finding 1157489 (2024-001)

Material Weakness 2024

Town of Bedford

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effe...

Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effective internal controls over federal reporting could have prevented this error. Corrective Action Plan The Town will establish and maintain effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. To accomplish this, the Town will implement the practice of dual control for federal grant expenditure reporting. One individual will prepare the expenditure report, while a separate, knowledgeable individual will review the report before it is submitted. To correct the overage reported on March 31, 2024, the Town accurately reported the year-to-date expenditures on the March 31, 2025 Project and Expenditures Report, per federal guidelines. In the future, the preparer of these reports will take more care to understand the compliance requirements of the Federal awarding agency. Name of Contact and Completion Date Matt Mannino Finance Director 603-792-1313 mmannino@bedfordnh.org Anticipated Completion Date: October 31, 2025

View Audit 369711

Finding 1157485 (2024-002)

Material Weakness 2024

Ao: Advocating Opportunity, Inc.

OH

Material Weakness Reporting Internal Control / Segregation of Duties

Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of di...

Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization has implemented a formal review process, as outlined in the board-approved Financial Management Policy & Procedure Manual, to ensure reports are prepared and reviewed by separate individuals before submission to the Federal Agency, and all supporting documentation is retained in accordance with the policy. This process is in practice as of the date of this letter, with corrective actions continuing as needed to ensure effectiveness. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: December 31, 2025

View Audit 369706

Finding 1157454 (2024-004)

Material Weakness 2024

Urban Sustainability Directors Network

NC

Reporting § 200.510

The Organization acknowledges that one Federal grant was omitted from the original SEFA submitted for audit, requiring a restatement. To correct this issue, management will implement a reconciliation process that compares all grant revenue accounts and funding agreements to the draft SEFA prior to s...

The Organization acknowledges that one Federal grant was omitted from the original SEFA submitted for audit, requiring a restatement. To correct this issue, management will implement a reconciliation process that compares all grant revenue accounts and funding agreements to the draft SEFA prior to submission. The Organization will also designate a member of the finance team to perform an independent review of the SEFA for completeness and accuracy. These procedures will help ensure that all Federal awards are properly identified, included, and reported in the SEFA in future reporting periods.

View Audit 369704

Corrective Action Plans

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