Corrective Action Plans

Finding 572347 (2024-002)

Material Weakness 2024

IL

HUD Housing Programs Reporting Material Weakness

Finding Number: 2024-002 Condition The Corporation did not submit the financial statements to HUD within 180 days of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fa...

Finding Number: 2024-002 Condition The Corporation did not submit the financial statements to HUD within 180 days of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fashion to lenders and are compliant with the HUD Regulatory Agreements. The action plan consists of the following components: o Development of a policy that outlines HUD requirements and identifies individuals responsible for meeting the requirements; the Senior Finance Team and Compliance team should be educated on this annually. o Regular communication (no less than quarterly) between Finance and the Compliance Officer regarding HUD deadlines and deviation from these deadlines. o Development of a checklist that will be utilized by the Compliance and Finance departments regarding HUD requirements and deadlines. o Reporting to the Audit and Compliance Committee of the Board that the checklist has been completed/deadlines have been met. This will be a regular agenda item. Contact person responsible for corrective action: Dimas Ortega - Vice President of Finance, Deputy Chief Financial Officer Anticipated Completion Date: 06/30/2025

View Audit 363396

Finding 572330 (2024-001)

None 2024

Ncsc/usa Housing Development Corporation

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, NCSC/USA Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Fl...

Oversight Agency for Audit, NCSC/USA Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the increase to the reserve for replacement account is properly applied with timely HUD authorization via form HUD-9250. Action Taken: Staff training has been provided to ensure the correct RR amounts are deposited and a timely increase from HUD is received. This has been included in the monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO

View Audit 363368

Finding 572210 (2024-005)

Significant Deficiency 2024

Municipality of Cabo Rojo

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31st federal requirement. Implementation Date: During the 2025-2026 fiscal year. Responsible Person: Warynex Carlo Hernández, Finance Department Director

View Audit 363351

Finding 572202 (2024-001)

Significant Deficiency 2024

National Church Residences

OH

Reporting Period of Performance Significant Deficiency § 200.502 § 200.510

Finding Number: 2024-001 Condition: The expenditures were reported for the Capital Magnet Fund throughout the award period from the year ended June 30, 2019 to the year ended June 30, 2024 on the schedule of expenditures of federal awards (SEFA) but did not accurately report the amount of administr...

Finding Number: 2024-001 Condition: The expenditures were reported for the Capital Magnet Fund throughout the award period from the year ended June 30, 2019 to the year ended June 30, 2024 on the schedule of expenditures of federal awards (SEFA) but did not accurately report the amount of administrative expenditures incurred during the performance period, and, therefore, the SEFA was not complete and accurate for the year ended June 30, 2019 to the year ended June 30, 2024. Planned Corrective Action: Management has implemented procedures and controls to ensure reports are reviewed prior to submission and distributed funds are reported properly and in the correct period. Contact person responsible for corrective action: Lindsey Dehring, Vice President of Financial Planning & Analysis Anticipated Completion Date: July 31, 2025

View Audit 363317

Finding 572177 (2024-002)

Material Weakness 2024

Deerfield Valley Communications Union District

VT

Reporting § 200.328

The District acknowledges the continuing issue of receiving material vendor invoices many months after performance of contracted work. One set of late invoices entered into QuickBooks accounts payable with retroactive dates was not recognized as grant revenue earned. As recommended by the auditors, ...

The District acknowledges the continuing issue of receiving material vendor invoices many months after performance of contracted work. One set of late invoices entered into QuickBooks accounts payable with retroactive dates was not recognized as grant revenue earned. As recommended by the auditors, the District will begin tracking grant expenditures on an accrual basis beginning with the period ending July 31, 2025. In addition to the monthly recognition of cash accounts by the Finance Coordinator, all balance sheet accounts with material balances will be reconciled each month by the Treasurer with review by the Executive Director beginning with the period ending July 31, 2025. We anticipate both audit findings will be fully resolved by these actions. Responsible party: Patrick Moreland Date: Ongoing

View Audit 363299

Finding 572169 (2024-002)

None 2024

Opportunities Industrialization Centers of America, INC

PA

Questioned Costs Reporting

OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. This includes documenting that labor expenditures aresu...

OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. This includes documenting that labor expenditures aresupported by actual hours and pay rate.

View Audit 363281 Questioned Costs: $1

Finding 572168 (2024-001)

Material Weakness 2024

Opportunities Industrialization Centers of America, INC

PA

Questioned Costs Reporting Internal Control / Segregation of Duties

OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. Budget exceptions will be similarly reviewed and approv...

OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. Budget exceptions will be similarly reviewed and approved by responsible members of both departments. All expenditure decisions shall be documented and retained. Annual training shall be implemented to ensure that all relevant employees are familiar with the requirements for compliant documentation and retention.

View Audit 363281 Questioned Costs: $1

Finding 572102 (2024-003)

Significant Deficiency 2024

Livingston Parish Council

LA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.403

Recommendation: We recommend that the Parish enhance and document internal controls over financial reporting, as described in our recommendations described under item 2024-001, to prevent noncompliance of the Uniform Guidance as required. Corrective Action: The Parish has written a Standard Operati...

Recommendation: We recommend that the Parish enhance and document internal controls over financial reporting, as described in our recommendations described under item 2024-001, to prevent noncompliance of the Uniform Guidance as required. Corrective Action: The Parish has written a Standard Operating Procedure for “Grant Management - Financial Reporting & Reconciliation” which outlines the role of the Finance Department in monitoring grant activities including measures to ensure correct general ledger coding for budget planning, complete and accurate recording of grant expenditures and revenues, and administrative review to confirm reconciliation of grant activities against the general ledger on a monthly basis. This corrective action was approved and implemented effective 6/30/2025

View Audit 363263

Finding 572101 (2024-002)

Material Weakness 2024

Livingston Parish Council

LA

Reporting Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend that the Parish enhance and document internal controls over financial reporting, as described in our recommendations described under item 2024-001. Corrective Action: The Parish has written a Standard Operating Procedure for “Grant Management - Financial Reporting & Rec...

Recommendation: We recommend that the Parish enhance and document internal controls over financial reporting, as described in our recommendations described under item 2024-001. Corrective Action: The Parish has written a Standard Operating Procedure for “Grant Management - Financial Reporting & Reconciliation” which outlines the role of the Finance Department in monitoring grant activities including measures to ensure correct general ledger coding for budget planning, complete and accurate recording of grant expenditures and revenues, and administrative review to confirm reconciliation of grant activities against the general ledger on a monthly basis. This corrective action was approved and implemented effective 6/30/2025.

View Audit 363263

Finding 572100 (2024-001)

Material Weakness 2024

Livingston Parish Council

LA

Reporting Internal Control / Segregation of Duties § 200.510

Recommendation: We recommend that the Parish enhance policies and procedures over financial reporting and preparation of the SEFA so that duties are well defined, and responsibilities are properly outlined to assist periods of transition or turnover of key employees, as well as identifying and corre...

Recommendation: We recommend that the Parish enhance policies and procedures over financial reporting and preparation of the SEFA so that duties are well defined, and responsibilities are properly outlined to assist periods of transition or turnover of key employees, as well as identifying and correcting errors on a more frequent basis through a monthly reconciliation process for all material and/or significant account balances. Additionally, we recommend that all journal entries proposed are reviewed and approved by the chief financial officer or designee. Corrective Action: The Parish has written a Standard Operating Procedure for “Grant ManagementFinancial Reporting & Reconciliation” which outlines the role of the Finance Department in monitoring grant activities including measures to ensure correct general ledger coding for budget planning, complete and accurate recording of grant expenditures and revenues, and administrative review to confirm reconciliation of grant activities against the general ledger on a monthly basis. This corrective action was approved and implemented effective 6/30/2025.

View Audit 363263

Finding 572093 (2024-001)

Significant Deficiency 2024

Lagrange County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303

FINDING 2024-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Kathryn Hopper Contact Phone Number and Email Address: khopper@lagrangecounty.in.gov Views of Responsible Officials: We concur with the finding. Descripti...

FINDING 2024-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Kathryn Hopper Contact Phone Number and Email Address: khopper@lagrangecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Second individual that verifies accuracy of reporting will initial/sign reports to show review process is complete. Anticipated Completion Date: Already completed.

View Audit 363233

Finding 572080 (2024-002)

Significant Deficiency 2024

Meriwether County Board of Education

GA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FA 2024-002 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Fed...

FA 2024-002 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Period of Performance Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.027 - Special Education Grants to States 84.173 - Special Education Preschool Grants Federal Award Number: H027A220073 (Year: 2023), H027A230073 (Year: 2024), H173A220081 (Year: 2023), H173A230081 (Year: 2024), H027X210073 (Year: 2022), H173X210081 (Year: 2022), Questioned Costs: None identified Description: A review of expenditures recorded in and related to the Special Education Cluster revealed that the School District's internal control procedures were not designed appropriately to ensure that appropriate reviews and approvals occurred. Corrective Action Plans: The use of signature stamps has been discontinued. However, the underlying approval process remains unchanged. The Director will continue to review all expenditures to ensure allowability and to mitigate the risk of improper use of federal funds. Estimated Completion Date: June 30, 2025 Contact Person: Tonya Waller, Special Education Director Telephone: 706-441-0601 Email: tonya.waller@mcssga.org

View Audit 363206

Finding 572079 (2024-001)

Significant Deficiency 2024

Meriwether County Board of Education

GA

Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303

FA 2024-001 Internal Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department ...

FA 2024-001 Internal Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 (Year: 2022) Questioned Costs: None identified Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that Wage Rate Requirements were followed appropriately. Corrective Action Plans: The Meriwether County School District is committed to maintaining full compliance with the Davis-Bacon Act and related Federal wage requirements for all construction projects funded with Federal dollars. To ensure compliance, we are implementing clear, documented procedures to verify that all construction- related contracts include the appropriate wage provisions and that certified payroll records are submitted weekly and in a timely manner by all contractors and subcontractors. The following steps outline how the district will develop, implement, and monitor these procedures: Development and Implementation Procedures: 1. Contract Template Updates-All standard construction contract templates will be updated to include Davis-Bacon prevailing wage rate requirements, certified payroll provisions, and enforcement language. 2. Inclusion in Bid Documents and RFP's-All bid solicitations and RFPs for federally funded construction projects will explicitly reference the applicable Federal wage determinations and required payroll documentation. 3. Pre-Award Contractor Communication-Contractors will be notified in writing of their obligations under the Davis-Bacon Act during the bid process and again at contract award. 4. Pre-Construction Orientation-Pre-construction meetings will be held with contractors and subcontractors to review Davis-Bacon requirements, wage determinations, and payroll submission expectations. 1. Certified Payroll Collection-Contractors will be required to submit certified payrolls weekly for each week of work performed. A checklist and calendar will be maintained by the project manager to track submissions. 2. Payroll Verification Process-Submitted certified payrolls will be reviewed for completeness, accuracy, and compliance with wage rates. Spot checks (e.g., worker interviews or site visits) will be conducted periodically. 3. Centralized Document Storage-All certified payrolls and compliance records will be stored in a centralized, secure digital file system accessible by authorized district staff and available for audit and federal review. 4. Compliance Reporting and Follow-up-Any instances of non-compliance will be documented and addressed promptly. Corrective actions may include warnings, payment withholdings or notification to oversight agencies. 5. Internal Audits and Staff Training-The district's Federal Programs Director will conduct internal quarterly audits as necessary when Federal funds are being used to verify proper procedures are being followed, and ongoing training will be provided to staff involved in procurement, contracting, and facilities management. By implementing these procedures, the district will ensure that all federally funded construction contracts fully comply with applicable wage law and that payroll records are collected, reviewed, and maintained in a timely and transparent manner. Regular monitoring and staff accountability will help ensure continued legal compliance and project integrity. Estimated Completion Date: June 30, 2025 Contact Person: Carrie Chambers, Federal Programs Director Telephone: 706-441-0601 Email: carrie.chambers@mcssga.org

View Audit 363206

Finding 572074 (2024-002)

Material Weakness 2024

Eddyville-Blakesburg-Fremont Community School District

IA

Internal Control / Segregation of Duties Reporting

In July 2025 a third person was hired to in the district office. This person is a full-time employee and will work the same schedule as the school business officials.

View Audit 363201

Finding 572070 (2024-002)

Material Weakness 2024

Psa Behavioral Health Agency

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 20...

Item: 2024-002 Assistance Listing Number: 93.958 Programs: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Pass-Through Grantor Identifying Number: Unknown Award Year: October 1, 2023 to September 30, 2024 Compliance Requirement: Reporting Criteria or Specific Requirement: In accordance with the grant agreements the Organization is required to submit quarterly funding and expense reports to the grantor within 30 days after quarter end. Condition: For all 4 quarterly reports, the reports were submitted to the grantor subsequent to 30 days after quarter end. Name of Contact Person: Connie Svaleng, CFO Phone Number: (602) 995-1767 Anticipated Completion Date: June 30, 2026 Views of Responsible Officials and Corrective Actions: The Organization will enhance its existing controls to ensure the completion and submission of all required reporting in a timely manner.

View Audit 363188

Finding 572068 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Oshkosh

WI

HUD Housing Programs Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN Audit firm: SVA Certified Public Accountants S.C. Audit period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Wendy Fromm Position: Executive Director of the Housing Authority of the City of Oshkosh Telephone Number: (920) 424-1470 CORRECTIV...

CORRECTIVE ACTION PLAN Audit firm: SVA Certified Public Accountants S.C. Audit period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Wendy Fromm Position: Executive Director of the Housing Authority of the City of Oshkosh Telephone Number: (920) 424-1470 CORRECTIVE ACTION PLAN 2024-001 Internal control over compliance Comments on findings and recommendations Management agrees with the finding and recommendation. Actions taken or planned The Authority updated the Tenant Selection Plan effective June 24, 2024. Anticipated completion date June 24, 2024

View Audit 363181

Finding 572066 (2024-002)

Material Weakness 2024

Old Dominion Emergency Medical Services Alliance, Inc.

VA

Eligibility Material Weakness Reporting

Recommendation: Management should continue to minitor month-end and year-end closing procedures to ensure controls in place are sufficient to ensure the financial statements are prepared in accordance with GAAP. Management Views: Management agrees with the finding noted during the 2024 fiscal year a...

Recommendation: Management should continue to minitor month-end and year-end closing procedures to ensure controls in place are sufficient to ensure the financial statements are prepared in accordance with GAAP. Management Views: Management agrees with the finding noted during the 2024 fiscal year audit. Action Planned: The error has been corrected in the current audit for the years ended June 30, 2024 and 2023 and will be fixed in the Organization's general ledger going forward. Anticipated Completion Date: Complete Responsible Party: Catina Downey, CPA with oversight of Heidi Hooker, Executive Director

View Audit 363178

Finding 572065 (2024-001)

Material Weakness 2024

Old Dominion Emergency Medical Services Alliance, Inc.

VA

Material Weakness Reporting § 200.508

Recommendation: Controls should be implemented so that a complete understanding of grant compliance requirements should be obtained and monitored to ensure that the appropriate audits and financial statements are prepared and issued. Management Views: Management agrees with the finding as the issue ...

Recommendation: Controls should be implemented so that a complete understanding of grant compliance requirements should be obtained and monitored to ensure that the appropriate audits and financial statements are prepared and issued. Management Views: Management agrees with the finding as the issue was identified during the 2024 fiscal year audit. Action Planned: Controls have been implemented so that compliance requirements of grants are documented, reviewed, and monitored on a regular basis to ensure that appropriate audits are performed and financial statements are prepared and issued. A single audit was performed and appropriate financial statements were issued. Anticipated Completion Date: Complete Responsible Party: Catina Downey, CPA with oversight of Heidi Hooker, Executive Director

View Audit 363178

Finding 572047 (2024-001)

Significant Deficiency 2024

Buffalo Senior Center, Inc.

WY

Reporting Significant Deficiency § 200.501

Response to the Audit Findings FY 2024 Name of the Contact Person Responsible for Corrective Action: Abraham Mock, Executive Director Planned Corrective Action The Buffalo Senior Center recognizes the importance of meeting federal audit submission deadlines. To address this issue and prevent recurre...

Response to the Audit Findings FY 2024 Name of the Contact Person Responsible for Corrective Action: Abraham Mock, Executive Director Planned Corrective Action The Buffalo Senior Center recognizes the importance of meeting federal audit submission deadlines. To address this issue and prevent recurrence, we have implemented the following corrective actions: - Created an internal compliance calendar that includes all federal reporting and audit submission deadlines. - Scheduled earlier year-end closeout and reconciliations, with internal deadlines two months prior to the federal deadline. - Allocated additional staff time and resources during year-end to ensure timely preparation of financial and grant documentation. - Established a formal review and submission process with our auditors to ensure all necessary docuemtnation is delievered at least 60 days prior to the submission deadline. - Assigned direct oversight of audit coordination to the Executive Director, with monthly pregress check-ins from July through September. These steps are designed to eliminate delays and ensure full compliance with the 9-month federal submission deadline going forward. Management's Agreement or Disagreement with the Finding Management agrees with the finding. We acknowledge the delay in providing audit documentation and are committed to improving our reporting timeline and internal coordination to ensure timely submission in the future.

View Audit 363160

Finding 572041 (2024-004)

Significant Deficiency 2024

Central California Irrigation District

CA

Reporting Matching / Level of Effort / Earmarking

Finding 2024-004 – Significant Deficiency Award No.: Assistance List No. 15.555 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. Compliance Requirement: Reporting. Condition: The District had a required $15,000 local match for the Poso Bridge Replacement project. The Dist...

Finding 2024-004 – Significant Deficiency Award No.: Assistance List No. 15.555 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. Compliance Requirement: Reporting. Condition: The District had a required $15,000 local match for the Poso Bridge Replacement project. The District had eligible expenditures to satisfy the local match, but did not report the local match to the grantor (U.S. Department of the Interior, Bureau of Reclamation) on the required SF-425 Federal Financial Reports. Criteria: The OMB’s approved Federal Financial Report (SF-425) states in line item instructions for the Federal Financial Report, “10i – Total Recipient Share Required: Enter the total required recipient share for reporting period specified in line 9. The required recipient share should include all matching and cost sharing provided by recipients and third-party providers to meet the level required by the Federal agency.” Cause: The SF-425 reports submitted by the District did not include the required recipient share on the report. Effect: The required recipient share was not properly reported to the grantor. Context: The District submitted the required semi-annual SF-425 Federal Financial Reports to the grantor and did not include the information for the required local share. Recommendation: We recommend management implement additional controls over the reporting process that ensures each report complies with the reporting requirements outlined in the SF-425 Federal Financial Reports. We further recommend the District establish a policy for internal review and sign-off for each submitted report to ensure clerical accuracy.

View Audit 363149

Finding 572036 (2024-002)

Significant Deficiency 2024

Central California Irrigation District

CA

Reporting Period of Performance Significant Deficiency § 200.502

Finding 2024-002 – Significant Deficiency Award No.: Assistance List (AL) No. 15.555 and No. 15.704 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. AL No. 15.074 Passed-through the Del Puerto Water District Compliance Requirement: Other compliance requirements. Condition: ...

Finding 2024-002 – Significant Deficiency Award No.: Assistance List (AL) No. 15.555 and No. 15.704 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. AL No. 15.074 Passed-through the Del Puerto Water District Compliance Requirement: Other compliance requirements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA were revised during the single audit. Criteria2 CFR Part 200, Subpart F (Uniform Guidance) Section 200.502 states, “The auditee should prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee’s financial statements.” Internal controls over preparation of the SEFA should be in place to ensure accrual basis expenses incurred under each federal program are properly reported as expenses on the SEFA and are properly reported as revenue in the financial statements prior to the start of the single audit. Cause: SEFA was not fully reconciled and finalized until after the single audit began. Effect: Expenses were omitted from the SEFA that should have been included and other expenses were included on the SEFA that were not eligible. The SEFA had to be revised for multiple grants over the course of the audit. This delayed the audit testing and major program determination process and could have resulted in the wrong programs being tested as major programs and the single audit not complying with the Uniform Guidance. Context: The District’s Finance Department was not informed of grant amendments that changed the amount of federal funding available. The expenses reported on the SEFA were revised during the single audit as follows. • AL No. 15.555 San Joaquin River Restoration Program Poso Canal Bridge Replacement: The District estimated additional reimbursable costs of $30,335 existed for the Poso Canal Bridge Replacement grant under a potential new $990,000 grant amendment that was to be signed by the USBR in 2025. The amendment was not approved for the Poso Canal Bridge Replacement but the District included the additional reimbursable expenses on the SEFA. The expenses on the SEFA had to be reduced to reflect the eligible federal grant maximum reimbursable expenses under the approved grant agreement at year-end. • AL No. 15.704 Small Surface Water and Groundwater Storage Projects Orestimba Creek Recharge and Recovery Expansion: An additional grant amendment was identified during the single audit that authorized an additional $1,262,928 of federal funding. The District had eligible expenses during the period of performance to fully claim the additional funding, but did not include the expenses on the SEFA. Recommendation: We recommend additional review procedures be implemented to ensure the SEFA is complete and accurate when the single audit begins, which includes working with program managers to identify each grant awarded, obtain current executed grant agreements and amendments, reconciling all expenses incurred under each federal awards down to the invoice, payroll check and lowest level of any other costs claimed, cutting-off each expense at year-end and claiming the reconciled qualifying expenses within 45 days after quarter end. At year-end, programs should be reviewed for cost adjustments, extensions, and other changes that should be reflected on the SEFA when reconciling expenses for the SEFA. Separate general ledger program codes should be used for each grant on the SEFA that summarizes expenses down to the individual invoice level that should be provided to the auditor for the single audit. If overclaimed amounts are identified, the grantor and/or pass-through agency should be contacted to determine whether to return the funds or apply the overclaimed amounts to future claims. Views of Responsible Officials and Planned Corrective Actions: Prepare a summary of grant expenses to reconcile to claims with performance periods included. Staff has prepared an expense summary for Orestimba Creek Recharge and Recovery project and will be updated moving forward. A similar file will be created for each grant received. Estimated Completion Date of Corrective Action: File started for Orestimba Creek.

View Audit 363149

Finding 572035 (2024-001)

None 2024

International Social Service United States of America Branch, Inc.

MD

Reporting

Finding 2024-001: Reporting Criteria: ISS-USA is responsible for submitting the quarterly Federal Financial Reports (FFR) SF-425 to report cumulative expenses incurred under the award. Action Taken: To address financial staff turnover, we have engaged a third-party consultant to assist with federal ...

Finding 2024-001: Reporting Criteria: ISS-USA is responsible for submitting the quarterly Federal Financial Reports (FFR) SF-425 to report cumulative expenses incurred under the award. Action Taken: To address financial staff turnover, we have engaged a third-party consultant to assist with federal grant accounting and reporting compliance. Contact: Julie Gilbert Rosicky, Chief Executive Officer Anticipated Completion Date: June 1, 2025

View Audit 363143

Finding 572008 (2024-001)

Significant Deficiency 2024

Oak Lawn-Hometown School District 123

IL

Reporting § 200.512

Identifying Number: 2024-001 Finding: Untimely Submission of the 2024 Single Audit Reporting Package Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure ...

Identifying Number: 2024-001 Finding: Untimely Submission of the 2024 Single Audit Reporting Package Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person Responsible for Corrective Action Plan: Mike Loftin, Assistant Director and Chief School Business Official Completion Date: December 31, 2025

View Audit 363136

Finding 572007 (2024-001)

None 2024

City of Balch Springs, Texas

TX

Reporting

Planned Corrective Action: The City took appropriate steps to train and support the Director of Finance position, and then ultimately replaced the position with an Interim Chief Financial Officer. The Interim CFO will submit the Project & Expenditure Report by the 2025 reporting deadline (April 30, ...

Planned Corrective Action: The City took appropriate steps to train and support the Director of Finance position, and then ultimately replaced the position with an Interim Chief Financial Officer. The Interim CFO will submit the Project & Expenditure Report by the 2025 reporting deadline (April 30, 2025). Responsible Officials: Tanangelia Beatty, Interim Chief Financial Officer Denys Pratt, Chief Administrative Officer Planned Completion Date: April 30, 2025

View Audit 363130

Finding 572005 (2024-003)

Material Weakness 2024

United Community Center, Inc.

WI

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

The Organization acknowledges the finding. This was an isolated clerical error made by the staff responsible for preparing the reimbursement documentation. Although an employee already fully allocated to other programs was mistakenly included in the claim, the Organization had sufficient allowable p...

The Organization acknowledges the finding. This was an isolated clerical error made by the staff responsible for preparing the reimbursement documentation. Although an employee already fully allocated to other programs was mistakenly included in the claim, the Organization had sufficient allowable personnel expenses from other staff who were not fully allocated to federal programs. These resources could have been properly used to support the claim. Program operations continued without disruption and were not affected in any way, as there were adequate personnel costs available to sustain the program throughout the period. To prevent recurrence, the Organization is reviewing and strengthening its internal review procedures related to grant allocations and payroll backup. Additional training and oversight will be provided to ensure that future claims are accurately supported by allowable personnel costs.

View Audit 363112 Questioned Costs: $1

Corrective Action Plans

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