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Corrective Action Plans

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Finding 1164254 (2024-005)
Material Weakness 2024
Manor College
PA
Student Financial Aid Reporting
Policy and Procedure on coordination and reconciliation
Policy and Procedure on coordination and reconciliation
View Audit 373530
Finding 1164252 (2024-004)
Material Weakness 2024
Manor College
PA
Reporting Student Financial Aid Significant Deficiency § 200.303
Pending
Pending
View Audit 373530
Finding 1164249 (2024-003)
Material Weakness 2024
Manor College
PA
Student Financial Aid Reporting Significant Deficiency
Implement draft Policy & Procedures on monthly recs
Implement draft Policy & Procedures on monthly recs
View Audit 373530
Finding 1163622 (2024-002)
Material Weakness 2024
Town of Vestal
NY
Reporting Matching / Level of Effort / Earmarking § 200.512
Name of Auditee: Town of Vestal, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Rajat Saha, Town Comptroller Phone: (607) 748-1514 (2) Audit Finding 2024-002 - The Town did not submit its audited financial information fo...
Name of Auditee: Town of Vestal, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Rajat Saha, Town Comptroller Phone: (607) 748-1514 (2) Audit Finding 2024-002 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will reconcile its balance sheet accounts at year-end. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
View Audit 373429
Finding 1163590 (2024-001)
Material Weakness 2024
CHESTERFIELD SQUARE MUTUAL HOMES, INC.
VA
Allowable Costs / Cost Principles Reporting
October 31, 2024 RE: Chesterfield Square Audit Finding 2024-001: Reporting, AL #14.155 Corrective Action Plan To Whom It May Concern: Drucker & Falk, LLC is partnering with the Chesterfield Square board president to obtain a Unique Entity Identifying Number (UEIN) such that audit reporting package a...
October 31, 2024 RE: Chesterfield Square Audit Finding 2024-001: Reporting, AL #14.155 Corrective Action Plan To Whom It May Concern: Drucker & Falk, LLC is partnering with the Chesterfield Square board president to obtain a Unique Entity Identifying Number (UEIN) such that audit reporting package and the Form SF-SAC can be submitted to the Federal Audit Clearinghouse for fiscal years ending July 31, 2023 and 2022. Respectfully, Drucker & Falk, LLC Agent Sharon B. Stover
View Audit 373333
Finding 1163578 (2024-006)
Material Weakness 2024
Housing Authority of the City of Asheville
NC
HUD Housing Programs Special Tests & Provisions Reporting
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions – Depository Agreements Non Compliance Material to the Financial Statements: No ...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions – Depository Agreements Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: PHAs are required to enter into general depository agreements (GDA) with their financial institutions in the form required by HUD. The agreements serve as safeguards for federal funds and provide third party rights to HUD. Among the terms in many agreements are requirements for funds to be placed in an interest-bearing account (24 CFR section 982.156). Condition: Based on inspection of files and discussions with management, it was determined that the depository agreements were signed after the reporting period. Context: The Authority did not have signed depository agreements with their financial institutions on file during the reporting period, therefore we were unable to verify the existence of depository agreements and unable to determine if the Authority met the terms of the agreements. Cause: There is a significant deficiency in internal controls over compliance for the special tests and provision type of compliance related to depository agreements. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls for their partnered management company that assures the program is in compliance. Effect: The Housing Voucher Cluster is in noncompliance with the special tests and provisions type of compliance related to depository agreements. Auditors' Recommendation: We recommend that the Authority properly file HUD-51999 forms in accordance with HUD guidelines. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor and will properly file HUD- 51999 forms in accordance with HUD guidelines. Noelle Tackett, Director of the Housing Choice Voucher Program, will be responsible to implement this corrective action by December 31, 2025.
View Audit 373324
Finding 1163570 (2024-002)
Material Weakness 2024
La Red Health Center, INC
DE
Reporting
Calendar Controls: Add both the audit and DCF submission deadlines to our compliance calendar and set automated reminders so these dates cannot be missed. Cross-Training: Ensure at least two team members are fully trained on audit preparation and the DCF process, so the work continues smoothly even ...
Calendar Controls: Add both the audit and DCF submission deadlines to our compliance calendar and set automated reminders so these dates cannot be missed. Cross-Training: Ensure at least two team members are fully trained on audit preparation and the DCF process, so the work continues smoothly even during staffing gaps or transitions. Document Access: House all required audit and financial documents in a secure, shared folder (e.g., SharePoint) that the finance team can access at any time. This should reduce the time it takes to seek files. Proactive External Support: Engage our audit firm earlier in the fiscal year to prevent last-minute bottlenecks and keep the flow of information moving. Responsible Party: CFO Monitoring: CEO will confirm timely DCF submission each year.
View Audit 373295
Finding 1163534 (2024-003)
Material Weakness 2024
Maine Organic Farmers and Gardners Association
ME
Subrecipient Monitoring Reporting
Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – Management is respon...
Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition – During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context – Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause – The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect – As a result of the condition, management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation – In the future, management should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials – Management acknowledges the finding and will implement appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Corrective Actions Taken or Planned – MOFGA created a SEFA to capture grant funds by CFDA number during the compliance audit. Grants are spread out throughout various lines of our chart of accounts, with no quick designation in QuickBooks Online for identifying which ones are private, state or federal funds. This was done manually for each income source (and complimentary expense line), and a few corrections were identified during the audit. We have received guidance from external partners about using Customer/Job functionality or Funder functionality in QBO for tracking of federal grants. This is being evaluated to help with the accuracy and expediting of report creation directly from our accounting software. Responsible Parties – Angela Haiss, Director of Operations Anticipated Completion Date – December 31, 2025
View Audit 373211
Finding 1163530 (2024-002)
Material Weakness 2024
Maine Organic Farmers and Gardners Association
ME
Reporting
Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – MOFGA is required to...
Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – MOFGA is required to review and submit certain annual reports as part of its administration of the beginning farmers and ranchers development grant program. Condition – MOFGA filed certain reports after the required reporting deadlines, including the Federal Financial Report (SF-425) and Final Project Financial Report. Questioned costs – None. Cause – Management oversight on due date of required reports. Effect or potential effect – Reports are not submitted in accordance with federal guidelines and amounts within those reports may not be accurate. Context – Our sample of reports was a statistically valid sample. Recommendation – MOFGA should enhance controls over reporting to ensure that due dates are monitored and adhered to. Corrective Actions Taken or Planned – Our Grant writer keeps a running list of deadlines and uses that on a daily basis for checking what is upcoming that needs to be submitted. She also enters the information into Virtuous, our CRM, for tracking purposes. Finally, she uses her calendar to schedule in grant and report deadlines. Responsible Parties – Angela Haiss, Director of Operations Anticipated Completion Date – December 31, 2025
View Audit 373211
Finding 1163524 (2024-004)
Material Weakness 2024
Town of Union
NY
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information fo...
Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
View Audit 373182
Finding 1163505 (2024-001)
Material Weakness 2024
New York Association on Independent Living, Inc.
NY
Reporting
Supervisory Review of Accounting Function The Financial Policies and Procedures will be reviewed and revised in the finance and audit committees for approval by the full Board of Directors in September 2025. These revisions will address internal weaknesses identified in supervisory review of account...
Supervisory Review of Accounting Function The Financial Policies and Procedures will be reviewed and revised in the finance and audit committees for approval by the full Board of Directors in September 2025. These revisions will address internal weaknesses identified in supervisory review of accounting functions. This will include timely reconciliation, review and approval of all accounts.
View Audit 373131
Finding 1163500 (2024-002)
Material Weakness 2024
Martindale Brightwood Community Development Corporation
IN
Questioned Costs Cash Management Reporting
Finding 2024-002 – Monthly Reporting/Tracking of Government Grants Statement of Condition: MBCDC receives many cost reimbursement government grants with monthly reporting. During the audit process, MBCDC was unable to provide reports from the accounting software demonstrating the grants are fully ut...
Finding 2024-002 – Monthly Reporting/Tracking of Government Grants Statement of Condition: MBCDC receives many cost reimbursement government grants with monthly reporting. During the audit process, MBCDC was unable to provide reports from the accounting software demonstrating the grants are fully utilized. These grants are subject to oversight and repayments could occur. Corrective Action Plan: MBCDC will update the grant tracking spreadsheets for federal funds and devote more resources to proper tracking procedures. Status: In process. Correction Action Completed For the year ended December 31, 2024, the audit disclosed no findings, questioned costs, or recommendations that were completed and required to be reported.
View Audit 373103 Questioned Costs: $1
Finding 1163499 (2024-001)
Material Weakness 2024
Martindale Brightwood Community Development Corporation
IN
Reporting
Name of audit firm: Donovan CPAs Period covered by the audit: For the year ended December 31, 2024 Corrective action prepared by: Name: Amina Pierson, Martindale Brightwood Community Development Corporation Position: CEO & Executive Director Telephone number: (317) 957-2300 Email address: apierson@m...
Name of audit firm: Donovan CPAs Period covered by the audit: For the year ended December 31, 2024 Corrective action prepared by: Name: Amina Pierson, Martindale Brightwood Community Development Corporation Position: CEO & Executive Director Telephone number: (317) 957-2300 Email address: apierson@mbcdc.org Current Finding on Schedule of Findings, Questioned Costs, and Recommendations Correction Action Not Started or in Process Finding 2024-001 – Filing Annual Reports Timely Statement of Condition: MBCDC violated the single audit requirements by not filing the Single Audit Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in a timely manner. Corrective Action Plan: MBCDC will file the 2024 and 2023 audited financial statements with the Federal Audit Clearinghouse and will continue to do so when required. Status: In process.
View Audit 373103
Finding 1163474 (2024-001)
Material Weakness 2024
Mandela Partners
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.510 § 200.512 § 200.518
Corrective Action Plan - Audit Finding 2024-001: Inaccurate and Incomplete SEFA and Delay in Reporting 1. Documentation Procedures • All federal pass-through funding received will be supported by written documentation (e.g., subaward agreements, grant award letters). • A centralized repository for f...
Corrective Action Plan - Audit Finding 2024-001: Inaccurate and Incomplete SEFA and Delay in Reporting 1. Documentation Procedures • All federal pass-through funding received will be supported by written documentation (e.g., subaward agreements, grant award letters). • A centralized repository for federal award documentation will be maintained and made accessible to the finance team. 2. SEFA Preparation Controls • A SEFA preparation checklist will be developed and implemented to ensure all federal programs are accurately identified, classified, and reported. • Verification of Assistance Listing Numbers (ALNs) and funding sources for all awards included in the SEFA will be required. 3. Designation of Responsibility • The SEFA Compliance Lead will be assigned responsibility for verifying the federal nature of all awards and ensuring accurate SEFA reporting. • Ongoing training will be provided to finance staff on SEFA requirements and Uniform Guidance compliance. 4. Review and Approval • A formal review and approval process for the SEFA will be instituted prior to submission, including review by the Finance Director and Executive Director. 5. Monitoring and Follow-Up • The Finance Director will monitor ongoing compliance and report quarterly to the Board of Directors on SEFA preparation and submission status. • An annual internal review of SEFA procedures will be conducted to ensure continued compliance. Implementation Timeline All corrective actions will be implemented by March 31, 2026. Responsible Personnel • SEFA Compliance Lead: Mimi Lim, Sr. Finance and Operations Manager • Finance Director: Christine Kuo • Executive Director: Monique Brown This Corrective Action Plan is designed to address the auditor’s recommendations and prevent recurrence of similar issues, in accordance with 2 CFR 200.511(c) and best practices for federal grant compliance.
View Audit 373089
Finding 1163463 (2024-002)
Material Weakness 2024
Community Action Program Committee, Inc.
FL
Procurement, Suspension & Debarment Material Weakness Reporting
2024-002 Head Start Cluster Reporting Noncompliance - SF 429 Recommendation: We recommend the Committee establish sufficient controls to ensure that required reports are completed and submitted in a timely manner to remain in compliance with grant requirements. Action Taken: The agency In planning o...
2024-002 Head Start Cluster Reporting Noncompliance - SF 429 Recommendation: We recommend the Committee establish sufficient controls to ensure that required reports are completed and submitted in a timely manner to remain in compliance with grant requirements. Action Taken: The agency In planning our performance to report the SF 429's accurately and efficiency we have engaged in T & TA Training and worked closely with a consulting firm recommended by the office of Head Start. During this time, we have established a process that is completed by the Director of Facilities, and the 429 reports are completed and reported now before November 30th due date annually. The training has ensured the agency of an effective internal control process. Please also note we are current as of this statement.
View Audit 373047
Finding 1163438 (2024-003)
Material Weakness 2024
City of Jacinto City, Texas
TX
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.303 § 200.328
City will establish a clear policy with grant management firm to provide an opportunity for review and approval of monthly and quarterly reports to GLO.
City will establish a clear policy with grant management firm to provide an opportunity for review and approval of monthly and quarterly reports to GLO.
View Audit 373038
Finding 1163426 (2024-002)
Material Weakness 2024
Pennington County
MN
Reporting
Name of Contact Person Responsible for Corrective Action: Jennifer Herzberg, County Auditor-Treasurer Corrective Action Planned: The County will complete the audit within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County Comme...
Name of Contact Person Responsible for Corrective Action: Jennifer Herzberg, County Auditor-Treasurer Corrective Action Planned: The County will complete the audit within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County Comment: The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our Corrective Action Plan. Anticipated Completion Date: December 31, 2025.
View Audit 372989
Finding 1163409 (2024-018)
Material Weakness 2024
City of Miles City
MT
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.302
NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, DIRECT ALLOCATION, YEAR ENDED JUNE 30, 2024 Name of contact person: Mary Rowe – City Clerk Corrective Action: Reporting policies and procedures will be updated to reflect all ...
NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, DIRECT ALLOCATION, YEAR ENDED JUNE 30, 2024 Name of contact person: Mary Rowe – City Clerk Corrective Action: Reporting policies and procedures will be updated to reflect all federal reporting requirements. At a minimum, all reporting details will be reviewed by the City Treasurer and Mayor for completeness, accuracy and compliance with relevant reporting requirements prior to finalizing and formal submission. Proposed Completion Date: December 31, 2025
View Audit 372940
Finding 1163381 (2024-001)
Material Weakness 2024
Winn Community Health Center, Inc.
LA
Reporting
2024-001 Federal Clearinghouse Late Filing Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will complete the audit process within the time period allowed and submit the audit to the clearinghouse in that time frame. Proposed Completion Date: June 30, 20...
2024-001 Federal Clearinghouse Late Filing Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will complete the audit process within the time period allowed and submit the audit to the clearinghouse in that time frame. Proposed Completion Date: June 30, 2026
View Audit 372905
Finding 1163380 (2024-007)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Special Tests & Provisions Subrecipient Monitoring Reporting
Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitorin...
Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitoring.
View Audit 372904
Finding 1163378 (2024-005)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting HUD Housing Programs § 200.302 § 200.328
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
View Audit 372904
Finding 1163375 (2024-002)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting Cash Management
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records e...
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records each transaction in a system provided by the Recipient and its consultants. The Administrative and Performance Reports referenced by the auditor are automatically generated from the grant management systems provided by the Recipient. The differences reflected between the Bank’s records and these reports result from a system error under the exclusive control of the Recipient and its consultants. These differences were duly reported to the Recipient and its consultants for correction.
View Audit 372904
Finding 1163358 (2024-007)
Material Weakness 2024
Pembina County Water Resource District
ND
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Co...
2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total cumulative and current expenditures and cumulative and current obligations reported were understated by $17,797.40. Corrective Action Plan: We agree, Pembina County will ensure obligations and expenditures for the SLFR grant are properly stated in future periods. Anticipated Completion Date: FY 2025
View Audit 372866
Finding 1163357 (2024-006)
Material Weakness 2024
Pembina County Water Resource District
ND
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, wh...
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, which shows a lack of internal controls. The total value of the expenses past the period of performance end date was approximately $170,468 which occurred through September 14, 2024, more than a month past the period of performance end date. Corrective Action Plan: We agree we will ensure costs are in the proper period of performance going forward Anticipated Completion Date: FY2025
View Audit 372866 Questioned Costs: $1
Finding 1163356 (2024-002)
Material Weakness 2024
METRO SOLUTIONS, INC. AND SUBSIDIARY
MI
Reporting
Management agrees that additional support was required to prepare a complete and accurate SEFA for the audit period. The need for assistance was largely due to the same staffing vacancy in the accounting department, which delayed the financial close process and limited internal capacity to compile a...
Management agrees that additional support was required to prepare a complete and accurate SEFA for the audit period. The need for assistance was largely due to the same staffing vacancy in the accounting department, which delayed the financial close process and limited internal capacity to compile and review federal expenditure information in a timely manner. To strengthen controls, management is formalizing SEFA preparation procedures, including earlier identification of federal awards, timely reconciliation of expenditures, and improved documentation of grant activity. Cross-training is being implemented to ensure coverage when key roles are vacant, and a second-level review process will be incorporated before the SEFA is finalized. Management anticipates that these measures will ensure accurate and timely SEFA preparation in future periods.
View Audit 372865
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