Corrective Action Plans

Finding 1217228 (2024-005)

Material Weakness 2024

IN

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.303

Management acknowledges the importance of maintaining appropriate segregation of duties and documented independent review for match calculations and supporting documentation. Corrective actions implemented include the development and implementation of written procedures for preparing, reviewing, and...

Management acknowledges the importance of maintaining appropriate segregation of duties and documented independent review for match calculations and supporting documentation. Corrective actions implemented include the development and implementation of written procedures for preparing, reviewing, and approving match calculations and supporting documentation as well as requiring independent review and documented approval of match calculations by a staff member not involved in the preparation.

View Audit 403362

Finding 1217219 (2024-003)

Material Weakness 2024

Centro Para La Reconstruccion Del Habitat, Inc.

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

CORRECTIVE ACTION PLAN: Assign Responsibility Designate the GIS Analyst and Lead Coordinator (or Controller, if applicable) as the individuals responsible for coordinating the preparation and submission of all required progress reports. Require the Chief Financial Officer or Executive Director to re...

CORRECTIVE ACTION PLAN: Assign Responsibility Designate the GIS Analyst and Lead Coordinator (or Controller, if applicable) as the individuals responsible for coordinating the preparation and submission of all required progress reports. Require the Chief Financial Officer or Executive Director to review and approve each report prior to submission. Implement a Compliance Calendar Develop a centralized compliance calendar listing all reporting requirements, due dates, responsible personnel, and review deadlines. Establish automated reminders at least 30, 15, and 5 days before each due date. Create a Reporting Checklist Develop a standardized checklist to ensure that all financial and programmatic information is complete, accurate, and supported by appropriate documentation before submission. Improve Interdepartmental Coordination Conduct regular meetings among program, accounting, and compliance personnel to gather required information and monitor progress toward upcoming deadlines Management Review and Approval Require documented evidence of management review and approval before each progress report is submitted. Maintain Submission Documentation Retain copies of submitted reports, supporting schedules, and confirmation of receipt from PRDOH. Staff Training Provide training to relevant personnel on grant reporting requirements and internal procedures to ensure continued compliance

View Audit 403356

Finding 1217218 (2024-002)

Material Weakness 2024

Centro Para La Reconstruccion Del Habitat, Inc.

PR

Internal Control / Segregation of Duties Reporting Significant Deficiency

CORRECTIVE ACTION PLAN: Management will establish and implement formal controls to ensure that the Data Collection Form and the Single Audit reporting package are prepared, reviewed, and submitted to the Federal Audit Clearinghouse within the required nine-month deadline. Planned Actions Implement a...

CORRECTIVE ACTION PLAN: Management will establish and implement formal controls to ensure that the Data Collection Form and the Single Audit reporting package are prepared, reviewed, and submitted to the Federal Audit Clearinghouse within the required nine-month deadline. Planned Actions Implement a Compliance Calendar Develop a regulatory compliance calendar that includes all key milestones and deadlines related to the Single Audit process, including draft financial statements, auditor fieldwork, management review, and submission to the Federal Audit Clearinghouse.Set automated reminders beginning six months after fiscal year-end. Improve Coordination with External Auditors Schedule planning meetings with the external auditors shortly after fiscal year-end to confirm timing, required documentation, and target completion dates. Monitor progress throughout the audit to identify and resolve delays promptly. Management Review and Approval Require documented review by the Finance Director to confirm that all components of the reporting package are complete and that submission has been made and acknowledged by the Federal Audit Clearinghouse. Retain Submission Evidence Maintain copies of the submitted Data Collection Form, reporting package, and confirmation of acceptance by the Federal Audit Clearinghouse.

View Audit 403356

Finding 1217217 (2024-001)

Material Weakness 2024

Centro Para La Reconstruccion Del Habitat, Inc.

PR

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN: Management will strengthen internal controls over financial reporting by implementing a formal financial close and reporting process to ensure all required journal entries are identified, reviewed, approved, and recorded on a timely basis. Planned Actions Develop a Formal Clo...

CORRECTIVE ACTION PLAN: Management will strengthen internal controls over financial reporting by implementing a formal financial close and reporting process to ensure all required journal entries are identified, reviewed, approved, and recorded on a timely basis. Planned Actions Develop a Formal Close Checklist Implement a detailed month-end and year-end close checklist that identifies all key accounting procedures, reconciliations, and required journal entries. Assign responsibility and due dates for each task. Enhance Journal Entry Controls Require all significant manual journal entries to be supported by appropriate documentation and reviewed and approved by the Finance Director before posting. Maintain a journal entry log to monitor preparation, approval, and posting status. Management Review and Certification The Finance Director will certify completion of all close procedures and confirm that the consolidated trial balance agrees to the financial statements prior to issuance

View Audit 403356

Finding 1217206 (2024-002)

Material Weakness 2024

PORT OF BROOKINGS HARBOR

OR

Reporting § 200.302 § 200.510

Finding 2024-002 – Untimely and Inaccurate Preparation of the Schedule of Federal Awards (SEFA) (Sig-nificant Deficiency) Financial Reporting / Internal Control Over Compliance CFDA Title and Number: 97.036 Public Assistance Program – Disaster Grants Name of Federal Agency: Federal Emergency Managem...

Finding 2024-002 – Untimely and Inaccurate Preparation of the Schedule of Federal Awards (SEFA) (Sig-nificant Deficiency) Financial Reporting / Internal Control Over Compliance CFDA Title and Number: 97.036 Public Assistance Program – Disaster Grants Name of Federal Agency: Federal Emergency Management Agency (FEMA Internal Control over Compliance: Skills Knowledge and Education (SK&E) CFDA Title and Number: 66.202 Wastewater Treatment Plant Name of Federal Agency: U. S. Environmental Protection Agency Internal Control over Compliance: Skills Knowledge and Education (SK&E) Criteria: The Uniform Guidance (2 CFR §200.510(b)), requires the auditee to prepare a Schedule of Federal Ex-penditures of Federal Awards (SEFA) that accurately reports federal expenditures for each federal award, including the Assistance Listing number, federal agency, pass-through entity (if any), and amount expended for the fiscal year. In addition, (2 CFR §200.302(b)), requires financial management systems that provide for accurate, current, and complete disclosure of federal award expenditures and support reliable financial reporting and reconciled to the general ledger. Condition: The auditee did not timely or accurately prepare the Schedule of Expenditures of Federal Awards. Specifically: • The initial SEFA provided to auditors was significantly later than the requested date, and required signifi-cant auditor inquiry and assistance to complete. • Management did not demonstrate an understanding of the dates and amounts of federal expenditures to be reported on the SEFA. • The SEFA provided to auditors did not include all federal awards. • Required Assistance Listing numbers were not included for federal programs. • The format of the SEFA was not easily reconcilable to the general ledger, and required auditor-identified corrections and adjustments in order to fairly present federal expenditures in accordance with federal re-quirements. Cause: The condition resulted from: • An insufficient understanding of SEFA preparation requirements, including which expenditures to report and how federal awards should be presented; and • Inadequate internal controls over the preparation, review, and reconciliation of the SEFA to the account-ing records. Effect or Potential Effect: As a result of these conditions: • There was an increased risk that federal expenditures were incomplete, inaccurate, or improperly re-ported. • Management’s ability to determine total federal expenditures, for the fiscal year, including evaluation of Single Audit applicability, was impaired. • The entity relied on auditor assistance to identify omitted awards, reconcile amounts and bring the SEFA into compliance with federal reporting requirements, indicating a lack of effective internal controls over federal financial reporting. Questioned Cost: None noted here. Repeat of a Prior-Year Finding: No Recommendation: We recommend the entity strengthen its internal controls over federal financial reporting by: • Developing and documenting procedures for the timely preparation of the SEFA, including identification of all federal awards, correct Assistance Listing numbers, and determination of reportable expenditures. • Establish a process to reconcile the SEFA to the general ledger and to supporting records to ensure com-pleteness and accuracy. • Providing training to appropriate personnel regarding Uniform Guidance SEFA requirements and the de-termination of federal expenditures for reporting and audit threshold purposes. • Establish cutoff procedures to capture year-end accruals/deferred items and ensure completeness of ex-penditures for the SEFA. Views of Responsible Officials: Port of Brookings Harbor acknowledges this finding. Management recognizes that it did not fully understand SEFA reporting requirements. Management is committed to enhancing its under-standing of federal reporting requirements and strengthening internal controls to ensure future SEFA’s are prepared accurately, completely, and in a timely manner. Corrective Action Plan: While the Port disagrees with the characterization that the SEFA preparation was untimely, the Port acknowledges that inaccuracies were present in the report. The inaccuracies occurred because the Port believed it was following the direction and guidance contemplated in the Municipal Auditing Services Proposal provided by Umpqua Valley Financial, LLC, which indicated time would be dedicated to assisting the Port with grant administration regulations and related compliance requirements. Nevertheless, the Port accepts responsibility for strengthening its internal processes and will immediately develop and implement formal procedures for timely and accurate SEFA preparation. In addition, the Port will provide Uniform Guidance and SEFA training to appropriate perso,mel to improve compliance and federal financial reporting practices. The Port has attached a copy of the Municipal Auditing Services Proposal from Umpqua Valley Financial, LLC to demonstrate that the Port proactively sought guidance well in advance of the completion of the fiscal year and prior to the commencement and finalization of the audit process. Port Management remains committed to improving its understanding of Uniform Guidance requirements and strengthening its federal financial reporting and grant compliance practices moving forward. Sincerely, Travis Webster Port Manager

View Audit 403339

Finding 1216957 (2024-004)

Material Weakness 2024

Half Moon Bay

CA

Reporting Internal Control / Segregation of Duties

Finding #SA2024-004: Timely Quarterly Reporting Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SF...

Finding #SA2024-004: Timely Quarterly Reporting Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will implement controls to ensure timely quarterly reporting. Specifically, the City will: 1. Establish a reporting calendar with internal deadlines. 2. Assign primary and backup staff for report preparation. 3. Implement a review process prior to submission. 4. Use tracking tools to monitor deadlines and status. • Anticipated Completion Date: July 2026

View Audit 403247

Finding 1216955 (2024-002)

Material Weakness 2024

Half Moon Bay

CA

Subrecipient Monitoring Reporting

Finding #SA2024-002: Subrecipient Monitoring and Subgrant Reporting on Schedule of Expenditures of Federal Awards Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through E...

Finding #SA2024-002: Subrecipient Monitoring and Subgrant Reporting on Schedule of Expenditures of Federal Awards Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will strengthen its subrecipient monitoring practices to comply with 2 C.F.R. § 200.332. Specifically, the City will: 1. Conduct a suspension and debarment check on SAM.gov prior to awarding subrecipient agreements. 2. Update its standard subrecipient agreement template to include a requirement that subrecipients notify the City of any noncompliance or misuse of federal funds. 3. Require subrecipients to submit quarterly programmatic and financial reports to demonstrate proper use of funds and progress toward performance goals. 4. For subrecipients expending $750,000 or more in federal funds, obtain and review their Single Audit reports annually. If below the threshold, request and retain a written statement confirming the subrecipient is not subject to Single Audit requirements. 5. Maintain all documentation related to subrecipient monitoring for a minimum of five years and use a standardized checklist to track compliance. 6. Ensure subgrants are reported on the Schedule of Expenditures of Federal Awards. • Anticipated Completion Date: July 2026

View Audit 403247

Finding 1216953 (2024-011)

Material Weakness 2024

City of Waverly

OH

Reporting Matching / Level of Effort / Earmarking Program Income § 200.329

The Village will submit required reports on time.

View Audit 403245

Finding 1216944 (2024-011)

Material Weakness 2024

City of Stamford, Connecticut

CT

Reporting

Audit Finding: Auditors noted that the current period expenditures amount reported by the City did not agree to the general ledger activity by approximately $1,611,000. The expenditures reported were lower than the general ledger. Corrective Action: The City will implement procedures to review the p...

Audit Finding: Auditors noted that the current period expenditures amount reported by the City did not agree to the general ledger activity by approximately $1,611,000. The expenditures reported were lower than the general ledger. Corrective Action: The City will implement procedures to review the project and expenditure report prior to submission to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Name of Contact Person and Completion Date: Teresa Viscariello, Controller, July 1, 2026 Anita Carpenter, Grants Officer, July 1, 2026

View Audit 403242

Finding 1216931 (2024-010)

Material Weakness 2024

City of Stamford, Connecticut

CT

Reporting Eligibility § 200.512

Audit Finding: Late Issuance of the Single Audit Reporting Package. The Single Audit package for the City’s fiscal year ended June 30, 2024 was not submitted to the Federal Audit Clearinghouse by March 31, 2025. Corrective Action: Management agrees with the finding. The City is evaluating the proces...

Audit Finding: Late Issuance of the Single Audit Reporting Package. The Single Audit package for the City’s fiscal year ended June 30, 2024 was not submitted to the Federal Audit Clearinghouse by March 31, 2025. Corrective Action: Management agrees with the finding. The City is evaluating the process and design of internal controls, including the ongoing implementation of a new ERP system, in order to ensure readiness from the audit and to avoid late filing of the single audit reporting package and data collection form. Name of Contact Person and Completion Date: Leah Kagan, Interim Director of Administration, December 31, 2026 Anita Carpenter, Grants Officer, December 31, 2026

View Audit 403242

Finding 1216849 (2024-009)

Material Weakness 2024

City of Stamford, Connecticut

CT

Reporting

Audit Finding: Completeness and Accuracy of the Schedule of Expenditures of Federal Awards. The following errors were identified in the SEFA provided by the City: - Omitted programs - Programs on the wrong schedule - Incorrect amounts - Errors in grant numbers and grant names SEFA balances are requi...

Audit Finding: Completeness and Accuracy of the Schedule of Expenditures of Federal Awards. The following errors were identified in the SEFA provided by the City: - Omitted programs - Programs on the wrong schedule - Incorrect amounts - Errors in grant numbers and grant names SEFA balances are required to be reconciled to the basic financial statements prepared in accordance with generally accepted accounting principles in the United States (U.S. GAAP). The City’s internal controls over compliance did not include a reconciliation. Corrective Action: Management agrees with the finding. The City will implement procedures to prepare/reconcile the SEFA based upon the City’s general ledger. The procedures will include specific steps to ensure that the schedule is complete. Name of Contact Person and Completion Date: Teresa Viscariello, Controller, July 1, 2027 Anita Carpenter, Grants Officer, July 1, 2027

View Audit 403242

Finding 1216767 (2024-004)

Material Weakness 2024

City of Croswell

MI

Reporting Subrecipient Monitoring Material Weakness

The City will establish procedures whereby the Clerk and Manager will prepare the Schedule of Expenditures of Federal Awards (SEFA) at each fiscal year end.

View Audit 403238

Finding 1216754 (2024-002)

Material Weakness 2024

Missoula County

MT

Reporting

Corrective Action Plan In the audit schedule of findings for the year ended June 30, 2024, the auditors identified the following item in the financial statements. The County’s corrective action plan for this item is addressed below. Finding 2024-001 – Internal Control Over Financial Reporting and Ac...

Corrective Action Plan In the audit schedule of findings for the year ended June 30, 2024, the auditors identified the following item in the financial statements. The County’s corrective action plan for this item is addressed below. Finding 2024-001 – Internal Control Over Financial Reporting and Account Adjustments including the Schedule of Expenditures of Federal Awards Missoula County will begin with FY25 year-end financial reporting to provide additional training to all staff related to Financial Statement reporting. Due to staffing issues, an accounting firm will continue to support Missoula County staff in meeting deadlines with accurate information. A thorough review of all practices, policies and procedures will continue over the next fiscal year to ensure key control activities are in place. Each staff person involved with Financial Reporting will be trained on the key control activities and their importance. This information has been used in implementing a new Financial Software application which allows for business process workflows to aid departments in completing financial transactions accurately. The business process workflows include appropriate internal controls and review steps to ensure accuracy of entries. In addition, a new process for tracking monthly, quarterly and year end adjustments will be implemented. This process includes a second individual to review the year end reports for completeness, adherence to GAAP and monitoring of information reported on the Schedule of Expenditures of Federal Awards. Contact Person Responsible for Corrective Action: Michelle Denman, Financial Services Director Anticipated Completion Date of the Corrective Action: June 30, 2026 Finding 2024-002 – U.S. Department of Treasury COVID 19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)-ALN 21.027 Reporting Missoula County has implemented a dual control process over CSLFRF reporting. Prior to quarterly reporting, the accountant in finance will review all expenditures related to obligated ARPA programs and reconcile this activity with each department expenditures. At the end of the quarter, after all months have closed and prior to Treasury reporting, an additional review of prior quarter activity will occur to ensure any reclassification journals have been noted to ensure prior quarter reports can be updated.

View Audit 403215

Finding 1216735 (2024-001)

Material Weakness 2024

STEPS to Recovery Homes

AZ

Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions

Management of the Organization has an accounting firm engaged who will perform future required audits.

View Audit 403178

Finding 1216689 (2024-001)

Material Weakness 2024

Casa Esperanza, Inc. and Affiliates

MA

Subrecipient Monitoring Reporting

Finding 2024-001: Timeliness of Reporting During a recent compliance review, it was identified that the organization did not have a formalized process to ensure consistent compliance with the reporting requirements under the Federal Funding Accountability and Transparency Act (FFATA). While the orga...

Finding 2024-001: Timeliness of Reporting During a recent compliance review, it was identified that the organization did not have a formalized process to ensure consistent compliance with the reporting requirements under the Federal Funding Accountability and Transparency Act (FFATA). While the organization maintains strong financial management and grant oversight practices, FFATA-specific procedures had not been explicitly incorporated into written policies, subrecipient agreements, or monitoring tools. Name of Contact Person: Emily Stewart, Chief Executive Officer Applicable Requirement FFATA requires prime recipients of federal funding to report certain subaward and executive compensation information to the federal government to promote transparency in the use of federal funds. These requirements are implemented through federal grant regulations including 2 CFR Part 170 and applicable provisions within 45 CFR Part 75. Corrective Actions Plan: To address this issue and strengthen compliance controls, the organization has implemented the following corrective actions: 1. Retroactive Reporting Completion The organization conducted a comprehensive review of all applicable federal awards. All required FFATA subaward reports from FY19 through the present have been entered into SAM.gov to ensure full compliance with federal reporting requirements. 2. Policy Updates Financial policies and procedures are being updated to include specific guidance regarding FFATA reporting requirements and internal responsibilities for ensuring compliance. 3. Contract Amendments Existing subrecipient agreements have been amended to include an attestation that they are compliant with FFATA requirements and 2 CFR 200. Amended contracts were distributed to all applicable subrecipients to ensure compliance with federal reporting obligations. 4. Subrecipient Monitoring Enhancements The organization has updated its subrecipient monitoring checklist to include verification of FFATA-related compliance requirements as part of ongoing oversight activities. 5. Training and Capacity Building Development staff and the Grants Accountant have registered for a training sponsored by the Department of Justice titled “Pass-through Entity’s Oversight Responsibilities for Subrecipients.” They attended the training online on Wednesday, March 25 2026. We are actively seeking additional compliance training to ensure staff fully understand FFATA requirements and any related compliance obligations. This step is intended to supplement existing financial compliance training and confirm that no additional requirements have been overlooked. Ongoing Monitoring The organization will monitor implementation of these corrective actions and incorporate FFATA compliance into routine grant management and subrecipient monitoring processes moving forward. Conclusion These corrective measures are intended to strengthen internal controls, improve transparency, and ensure full compliance with federal grant reporting requirements going forward. Anticipated Completion Date: Immediately

View Audit 403122

Finding 1216685 (2024-007)

Material Weakness 2024

American Thoracic Society, Inc.

NY

Eligibility Reporting Internal Control / Segregation of Duties § 200.512

Views of Responsible Officials and Planned Corrective Actions: The Finance Department acknowledges the late submission for the 2023 fiscal year. To ensure future compliance with Uniform Guidance deadlines, year-end close and audit preparation timelines have been restructured as per the response for ...

Views of Responsible Officials and Planned Corrective Actions: The Finance Department acknowledges the late submission for the 2023 fiscal year. To ensure future compliance with Uniform Guidance deadlines, year-end close and audit preparation timelines have been restructured as per the response for Finding 2024-001.

View Audit 403116

Finding 1216683 (2024-005)

Material Weakness 2024

American Thoracic Society, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.502 § 200.510

Views of Responsible Officials and Planned Corrective Actions: The Finance Department will ensure an accurate SEFA in conjunction with the response for Finding 2024-002.

View Audit 403116

Finding 1216677 (2024-001)

Material Weakness 2024

Community Beyond Violence

CA

Reporting Internal Control / Segregation of Duties § 200.512

The Organization has hired new staff, changed accounting systems and is developing a strict month-end and year-end close procedure to ensure timely financial reporting and future compliance.

View Audit 403114

Finding 1216603 (2024-011)

Material Weakness 2024

Trimble Local School District

OH

Subrecipient Monitoring Material Weakness Reporting § 200.328

Finding Number: 2024-011 Planned Corrective Action: The district will strengthen procedures for preparing and reviewing Final Expenditure Reports to ensure all reported expenditures agree to the underlying accounting records and supporting documentation. The Treasurer will reconcile grant expenditur...

Finding Number: 2024-011 Planned Corrective Action: The district will strengthen procedures for preparing and reviewing Final Expenditure Reports to ensure all reported expenditures agree to the underlying accounting records and supporting documentation. The Treasurer will reconcile grant expenditures to system reports prior to submission and implement additional review procedures to ensure accurate and compliant federal reporting. Anticipated Completion Date: 05/31/2026 Responsible Contact Person: Ashley Miller

View Audit 403068

Finding 1216601 (2024-009)

Material Weakness 2024

Trimble Local School District

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.403

Finding Number: 2024-009 Planned Corrective Action: The district will implement enhanced procedures for monitoring and tracking federal grant expenditures to ensure expenditures do not exceed awarded grant amounts and are properly reported. The Treasurer will review grant agreements, monitor availab...

Finding Number: 2024-009 Planned Corrective Action: The district will implement enhanced procedures for monitoring and tracking federal grant expenditures to ensure expenditures do not exceed awarded grant amounts and are properly reported. The Treasurer will review grant agreements, monitor available grant balances on a regular basis, and maintain supporting documentation for all federal expenditures and reporting to ensure compliance with federal requirements and accurate reporting on the Schedule of Expenditures of Federal Awards. At the time of the creation of this corrective action plan all COVID-19 related grants have been totally expended. The district is required to provide the board, ODEW, and the Financial Planning Commission with monthly monitoring documents. Within these documents is contained a worksheet that requires the treasurer to list each fund balance for all accounts and explain any negative balances and whether a PCR has been created to eliminate negative balances. This policy forces the district to pay close attention to any grant funds that are carrying negative balances. Anticipated Completion Date: 05/31/2026 Responsible Contact Person: Ashley Miller

View Audit 403068

Finding 1216576 (2024-001)

Material Weakness 2024

Townspeople

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.512

Management has implemented the following corrective actions: 1. Established a formal year-end closing timeline that includes deadlines for completion of the trial balance, account reconciliations, and supporting schedules. 2. Assigned responsibility to the Executive Director to monitor progress towa...

Management has implemented the following corrective actions: 1. Established a formal year-end closing timeline that includes deadlines for completion of the trial balance, account reconciliations, and supporting schedules. 2. Assigned responsibility to the Executive Director to monitor progress toward year-end closing milestones and ensure information is provided to the auditors on a timely basis. 3. Developed a comprehensive audit preparation checklist identifying all schedules, reconciliations, and documentation required by the auditors. 4. Scheduled pre-audit planning meetings with the auditors to establish mutually agreed-upon deadlines and identify potential issues that could delay audit completion 5. Implemented periodic status reviews during the audit process to monitor progress and address outstanding auditor requests promptly.

View Audit 403057

Finding 1216520 (2024-003)

Material Weakness 2024

Easton Area School District

PA

Reporting

Management Corrective Action Plan: The District acknowledges the finding regarding the untimely submission of required reports to the Pennsylvania Department of Education related to federal grant programs. Management recognizes the importance of timely and accurate reporting to ensure compliance wit...

Management Corrective Action Plan: The District acknowledges the finding regarding the untimely submission of required reports to the Pennsylvania Department of Education related to federal grant programs. Management recognizes the importance of timely and accurate reporting to ensure compliance with grant requirements and maintain effective oversight of federal funding. The delays in submission were primarily the result of staffing transitions within the Business Office and challenges associated with completing prior year financial information needed for reporting purposes. The District has worked cooperatively with the Pennsylvania Department of Education throughout this process and has taken steps to address outstanding reporting requirements. To address this matter, the District has begun implementing corrective actions which include: Establishing internal reporting calendars and compliance deadlines for all required state and federal submissions; Assigning specific staff responsibilities for grant reporting and monitoring; Implementing supervisory review procedures to ensure reports are completed accurately and submitted timely; and Providing additional oversight and coordination related to federal grant compliance and reporting requirements. Individual(s) Responsible: CFO, Finance Officer Anticipated Completion Date: Prior to issuance of the Fiscal Year 2025 Financial Statements

View Audit 403014

Finding 1216467 (2024-001)

Material Weakness 2024

Bais Yaakov Elementary of Rockland County

NY

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before t...

The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight.

View Audit 402966

Finding 1216383 (2024-003)

Material Weakness 2024

County of Carbon

PA

Student Financial Aid Subrecipient Monitoring Reporting

Federal Program: Assistance Listing #'s 93. 778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP-4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, PassThrough Entit...

Federal Program: Assistance Listing #'s 93. 778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP-4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, PassThrough Entity Identifying Number: not available; 14.228, Community Development Block Grants, Passed Through Pennsylvania Department of Community and Economic Development, U.S. Department of Housing and Urban Development; 93.558, Pass-Through Granter #'s C000073823, C000075969, C000082698, C000086225, and C000088719, Temporary Assistance for Needy Families, Passed Through Pennsylvania Department of Labor and Industry, Pass-Through Entity Identifying Number: not available, 21.023, Emergency Rental Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available. Prior Year Finding Number: 2023-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under Section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context The County's Single Audit and reporting package was delayed for the year ended December 31, 2023 beyond the nine-month due date. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: Reconciliations and reports were not completed on a timely basis, and therefore, the completion and filing of its December 31, 2023 Single Audit and reporting package was not prioritized. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County plans to have information ready for the auditors to get 2024 done in a reasonable time frame. Between staffing and priorities, the County hopes to have cleared by the 2025 audit.

View Audit 402918

Finding 1216368 (2024-001)

Material Weakness 2024

First Person Care Clinic, Inc.

NV

Reporting

Parties responsible for all action items: CEO First Person Care Clinic – Harsh Chhawchharia, harsh@firstpersonclinic.org, phone 702-572-3500 Controller First Person Care Clinic – Demetrio Ordas, dordas@firstpersonclinic.org, phone 702-572-3500 Finding 2024- 001 Reporting (L) Significant Deficiency i...

Parties responsible for all action items: CEO First Person Care Clinic – Harsh Chhawchharia, harsh@firstpersonclinic.org, phone 702-572-3500 Controller First Person Care Clinic – Demetrio Ordas, dordas@firstpersonclinic.org, phone 702-572-3500 Finding 2024- 001 Reporting (L) Significant Deficiency in Internal Controls over Compliance. Throughout 2024, our organization struggled to overcome ongoing obstacles due to a lack of personnel. Despite our efforts to hire additional administrative support, the process proved arduous, and we encountered difficulties in finding suitable candidates. In our quest for solutions, we proactively engaged with other FQHCs and NV PCA, exploring the potential for collaborative personnel arrangements. Moreover, our existing staff members underwent periods of illness, as did their families, further straining our capacity to fulfill our responsibilities effectively. As a result, the burden on our small team, consisting of just one additional staff member alongside myself and the CFO, became overwhelming. Juggling multiple roles and responsibilities amid personal and familial health challenges made it exceedingly difficult to keep up with the demanding workload. These circumstances underscored the urgent need for additional support and highlighted the critical importance of finding viable solutions to address our staffing limitations. CEO and CFO Timeframe: 2-4 months a. Staff Augmentation: We are actively working on hiring dedicated administrative support staff who will be responsible for assisting with routine tasks. This strategic addition to our team will allow the CEO and CFO to focus more effectively on their core responsibilities. b. Streamlined Processes: We are in the process of reviewing and optimizing our internal processes. This critical step will help enhance the overall efficiency of managing tasks related to federal reporting and grants management. c. Task Delegation: With the inclusion of additional staff members, we will delegate specific responsibilities to ensure that FFR quarterly reports are not only prepared but also submitted promptly. d. Reporting Calendar: We will be implementing a comprehensive reporting calendar that clearly outlines deadlines and assigns responsibilities. This organized approach will assist us in staying on track and meeting our reporting obligations consistently. e. Training and Development: Our team is committed to continuous improvement. To this end, we will be providing training and development opportunities for our staff to enhance their skills and knowledge in grants management and federal reporting. This investment in their professional development will result in greater accuracy and efficiency. In addition to these measures, we are exploring the possibility of engaging a third-party company if we encounter challenges in hiring employees directly. We are actively in discussions with other hiring companies and Locum tenants companies as needed to ensure that we have all the resources required to address this issue effectively. By implementing these measures, we aim to overcome historical challenges related to understaffing and limited access to essential resources. The collaborative efforts of the FPCC finance team, combined with streamlined processes and improved technology, will position us to submit FFR quarterly reports and the annual submission to the federal clearinghouse promptly and efficiently.

View Audit 402908

Corrective Action Plans

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