Corrective Action Plans

Finding 1237737 (2023-006)

Material Weakness 2023

Ka Mana O Na Helu

HI

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Significant Deficiency Finding No. 2023-006: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria Pursuant to the Uniform Guidance, ...

Significant Deficiency Finding No. 2023-006: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria Pursuant to the Uniform Guidance, a non-Federal entity, including subrecipients of a State, must have and use documented procurement standards that conform to the procurement standards of §200.318 through §200.327 of the Uniform Guidance. Condition We noted that KMNH did not adopt procurement standards compliant with sections §200.318 through §200.327 of the Uniform Guidance. Cause Management had not updated its policies and procedures to incorporate the relevant Uniform Guidance procurement standards. Effect The lack of the procurement standards consistent with the Uniform Guidance could result in a material misstatement of KMNH’s expenditures as reported in the statement of expenditures of federal awards. Identification of a Repeat Finding This finding was reported as a federal award finding in the immediate previous audit as Finding No. 2022- 004. Recommendation We again recommend that KMNH incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to their policies and procedures manual to ensure compliance with Federal standards. Corrective Action Responsible Party: Director of Operations KMNH agrees with the finding and recommendation and effective on April 26, 2024 has implemented procurement standards per the Uniform Guidance.

View Audit 412644

Finding 1230047 (2023-001)

Material Weakness 2023

Monterey County Business Council

CA

Cash Management Reporting Significant Deficiency

Finding Reference: 2023-001 Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of the Treasury CFDA 20.019 Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over rep...

Finding Reference: 2023-001 Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of the Treasury CFDA 20.019 Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over reports that are prepared and submitted. Finding/Condition: Pursuant to the reporting requirement set forth by the Department of the Treasury, the Organization is required to submit the single audit to the Federal Audit Clearinghouse within 30 days of the issuance of the audit report or nine months after the end of the Organization’s fiscal year. During our reporting period we noted that the audit was not completed and filed timely. Cause: The Organization met the requirements for a single audit for the first time during the year ended December 31, 2023. Due to a lack of expertise in federal grant reporting requirements, the Organization overlooked the requirement to perform a single audit and file with the clearinghouse in a timely manner Corrective Action: In June 2025, Monterey County Business Council employed a CFO Consultant with 30+ years’ experience in finance and accounting who has performed a deep dive into the accounting framework. The Consultant has been engaged to assist the Organization in completing financial and single audits for the years ended December 31, 2022, 2023, and 2024. It is expected that the Organization will be caught up with federal clearinghouse filings by the end of 2025 or early 2026 at the latest. Under the consultant’s guidance, the Organization has made progress in financial reporting and will be filing the 2023 audit by September 30, 2026. Audits for subsequent years will be audited thereafter. Name of Responsible Person: Chris Steinbruner, CPA Questioned Cost: None Chris Steinbruner, CPA MCBC Board Member (831)-222-6111

View Audit 411327

Finding 1229946 (2023-002)

Material Weakness 2023

Northwoods Stewardship Center

VT

Matching / Level of Effort / Earmarking Significant Deficiency § 200.306

View of responsible officials and planned corrective action: Northwoods management will train all employees included in USFW activities to use a USFWS code on our current time sheet tracking. This will be implemented in September 2025, and will be reviewed monthly by management, through current time...

View of responsible officials and planned corrective action: Northwoods management will train all employees included in USFW activities to use a USFWS code on our current time sheet tracking. This will be implemented in September 2025, and will be reviewed monthly by management, through current time sheet review procedures. We will review time tracking methods with USFWS grant partners to ensure all tracking requirements for the program, and per agreement, are met. Quarterly, program director match contribution will be reconciled from time sheet reports with the general ledger for USFW agreements by the Business Manager. Northwoods management will obtain a review of matching contributions documentation procedures from a qualified non-profit accountant.

View Audit 411190

Finding 1227715 (2023-001)

Material Weakness 2023

SOUTHWEST INDIGENOUS WOMENS COALITION

AZ

Reporting Significant Deficiency

Management Response: Management concurs with the finding. During the FY2023 audit period, the Organization experienced significant administrative and staffing challenges that affected the timely organization and retention of audit documentation necessary to complete the Single Audit within the requi...

Management Response: Management concurs with the finding. During the FY2023 audit period, the Organization experienced significant administrative and staffing challenges that affected the timely organization and retention of audit documentation necessary to complete the Single Audit within the required timeframe. While management recognizes the importance of timely audit completion, there was no intent to delay compliance with federal reporting requirements. Since FY2023, SWIWC has substantially strengthened its financial management and audit readiness processes. The Organization has substantially revised its financial policies and procedures, centralized audit documentation, established standardized record retention practices, enhanced grant-specific compliance files, and implemented audit preparation checklists and tracking systems designed to support timely completion of future audits. Management believes these improvements significantly reduce the likelihood of similar delays occurring in future audit periods. Anticipated Completion Date: Planned Implementation completion by 9/30/2026; ongoing monitoring. Responsible Party: Executive Director and Chief Financial Officer.

View Audit 409697

Finding 1227163 (2023-003)

Material Weakness 2023

County of Rockingham

NH

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Taken or Planned: 1. The Finance Office composed a specific "Federally Funded" Request for Proposal (RFP) document to be used going forward for contracts funded by federal awards. The Appendix section of this RFP template lists all of the specific provisions cited in Appendix II to...

Corrective Action Taken or Planned: 1. The Finance Office composed a specific "Federally Funded" Request for Proposal (RFP) document to be used going forward for contracts funded by federal awards. The Appendix section of this RFP template lists all of the specific provisions cited in Appendix II to 2 CFR Part 200 that may apply. 2. The Finance Office will work to educate departmental individuals invovled in procurement regarding the use of the "Federally Funded" RFP when composing a request for proposal for which the funding of the contract would come from a federal award. The Appendix section of this RFP template will serve as a procurement checklist for the Appendix II, 2 CFR Part 200 requirements, and sample language for contract language is provided in the RFP template for RFP respondents to include in any proposed agreement. 3. The Finance Office will review contracts funded by federal awards and, if certain required contractual provisions cited in Appendix II to 2 CFR Part 200 were excluded in the executed contract, the Office shall work with the particular vendor and the Commissioners Office to have contract amendments (that incorporate the missing federally required provisions) composed and agreed to by both parties as soon as possible after the discovery of non-compliance. Implementation date of corrective action: December 08, 2025 Person responsible for corrective action: Charles Nickerson, Senior Director of Finance

View Audit 409334

Finding 1227160 (2023-001)

Material Weakness 2023

County of Rockingham

NH

Allowable Costs / Cost Principles Eligibility Significant Deficiency § 200.303 § 200.334

Corrective Action Taken: 1. Formalized record retention policies: A formal record retention policy specific to federal grant programs was implemented to ensure full compliance with 2 CFR 200.334. This policy applies regardless of whether documentation is stored internally or by third-party systems. ...

Corrective Action Taken: 1. Formalized record retention policies: A formal record retention policy specific to federal grant programs was implemented to ensure full compliance with 2 CFR 200.334. This policy applies regardless of whether documentation is stored internally or by third-party systems. Any documentation downloaded or transferred from third-party systems will be subject to a review process to verify completeness and accuracy before being finalized for County retention. The County shall also take steps to ensure that information downloads and exports from third-party systems represent complete and accurate records. 2. Auditing timing advocacy and preparedness: The County will continue to maintain timely documentation and preparedness for audits and will also advocate for timely initiation and completion of future audits. Significant delays in the audit process, though no fault of the County, as observed during the FY 2023 audit, substantially impacted the County's ability to access necessary documentation and demonstrate compliance. Although the County made every effort to retain records in accordance with federal requirements, the timing of the audit fieldwork occurred well after the program had concluded in May 2023. Had the audit been conducted in a timely manner, full access to the third-party platform used for program administration would have been available, along with supporting documentation. However, by the time the audit took place, the program had been closed for over 18 months, and access to the external software system had lapsed in accordance with the expiration of the service agreement. 3. Internal audit readiness reviews: Beginning with FY2025, the County conducts internal audit readiness reviews shortly after fiscal year-end to ensure all documentation for closed federal programs is centralized, archived, and accessible for future audit purposes, even if conducted years later. Implementation date of corrective action: October 24, 2025 Person Responsible for corrective action: Charles Nickerson, Senior Director of Finance

View Audit 409334

Finding 1224640 (2023-009)

Material Weakness 2023

Serenity House of Clallam County

WA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency § 200.317 § 200.318 § 200.327

Procurement Recommendation: We recommend that management develop, adopt, and implement written procurement and conflict-of-interest policies that comply with Uniform Guidance requirements. These policies should address procurement standards, including methods of procurement and oversight, and establ...

Procurement Recommendation: We recommend that management develop, adopt, and implement written procurement and conflict-of-interest policies that comply with Uniform Guidance requirements. These policies should address procurement standards, including methods of procurement and oversight, and establish standards of conduct governing conflicts of interest for employees, officers, and agents involved in the administration of federal awards. Management should also ensure that these policies are communicated to relevant personnel and applied consistently. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In 2024 new maintenance staff was employed 3 bids are required for capital projects. If one contractor has personal relationship with employee conflict of interest form is filed. Name(s) of the contact person(s) responsible for corrective action: Kristin Cowan Planned completion date for corrective action plan: July 2024

View Audit 407897

Finding 1224639 (2023-008)

Material Weakness 2023

Serenity House of Clallam County

WA

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.302 § 200.303

Reporting Recommendation: We recommend that the auditee implement procedures to ensure that Form 19-lA reimbursement requests are reviewed prior to submission to confirm that expenditures are charged to the correct approved budget line items. This may include maintaining a reconciliation between the...

Reporting Recommendation: We recommend that the auditee implement procedures to ensure that Form 19-lA reimbursement requests are reviewed prior to submission to confirm that expenditures are charged to the correct approved budget line items. This may include maintaining a reconciliation between the general ledger, the approved grant budget, and the Form 19-lA, as well as implementing supervisory review and approval of reimbursement submissions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. 2026 Action taken in response to finding: Reoccurring bills such as utilities, loan payments, contract services and credit card payments do not require an expense request to be included for on going bills. We will review our procedures and update our financial policy. 2023 Our financial process includes at least two reviews prior to creating a bill in our accounting system, payments are reviewed by the director or the Deputy Director when signed. We do not use a auto signature all checks are reviewed. 2023 The Grantor billing is a P&L detailed report for that grant and provides reconciliation monthly This is sorted into grant line items designated billable and non-billable for compliance. Total program cost and billable to grant are tracked every month, by the grant finance manager for compliance prior to billing any grants. Timecards are reviewed, expense requests are reviewed and payments are reviewed. Prior to submission of the invoice to grantor. 2023 Grant finance manager pulls copy of timecards, bills and checks to ensure compliance with reimbursements are accurate. Name(s) of the contact person(s) responsible for corrective action: Cora Alyea Planned completion date for corrective action plan: July 2023

View Audit 407897

Finding 1224638 (2023-007)

Material Weakness 2023

Serenity House of Clallam County

WA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.430

Allowable Costs/Payroll Disbursements Recommendation: We recommend that the auditee implement procedures to ensure that: all employee pay rates charged to Federal awards are appropriately approved and documented, and complete and accurate timesheets or equivalent time-and-effort records are maintain...

Allowable Costs/Payroll Disbursements Recommendation: We recommend that the auditee implement procedures to ensure that: all employee pay rates charged to Federal awards are appropriately approved and documented, and complete and accurate timesheets or equivalent time-and-effort records are maintained for all payroll costs charged to Federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Most Federal grants are renewed annually and have not requested any salary rate adjustments. Payroll line items are a lump sum. Serenity House since 2020 performs annually in May a market rate survey for all job positions to ensure wage rates are equitable to fair market for our County and Non-Profit job type. The sources are documented in the workbook that the annual raise percentages; wage adjustments are calculated for board approval. Our annual performance raises and adjustments is a pool of 1 to 5%, and 3 to 6 employees are below market rate each year. People with a market adjustment do not receive a merit increase. 2023 Merit increase is% that is allocated based on performance scores and management team comparison to everyone in that job category. People are scored by manager this score is reviewed by all managers that have employees in that grouped job class. The reviewing managers agreed highest performer with a 5% and lowest performer 1% Raise distribution is based on the performance review score. 2022 Employees are hired for a specific job when they are given their first time card grant line items for the grant they work on are on the time sheet. That time sheet is reviewed and corrected by the immediate supervisor then reviewed by the operations manager. Turned into the main office receptionist who checks submission against the employee list. Checks math and signatures, initials the times card takes up to payroll. 2023 Payroll double checks each time card when entering time into the payroll module. After all time is enter another employee checks the system addition to timecard. 2020 When Checks are manually signed the time is on the timecard and each check is reviewed. Each employee Name(s) of the contact person(s) responsible for corrective action: Kristin Cowan Planned completion date for corrective action plan: July 1 2023

View Audit 407897

Finding 1224235 (2023-013)

Material Weakness 2023

International Fertilizer Development Company

AL

Questioned Costs Reporting Significant Deficiency § 200.512

2023-013-Late filing of the data collection form Suggested Action: Enhanced internal controls and timelines around the year-end close and audit coordination to ensure timely completion of future audits and related filings. Responsible Official: Global Finance Director Completion Date: 6/30/2026

View Audit 407579

Finding 1223940 (2023-005)

Material Weakness 2023

Hope Toledo Services

OH

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Other Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the management and finance staff work on retaining documentation and training staff to ensure processes and controls are in place over provider payment calculations and payroll. ...

Other Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the management and finance staff work on retaining documentation and training staff to ensure processes and controls are in place over provider payment calculations and payroll. We also recommend a formal check signing process is implemented to ensure authorization of disbursement is documented appropriately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will update our policies and procedures to incorporate the recommendations above. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: 9/30/2026

View Audit 407341

Finding 1223936 (2023-003)

Material Weakness 2023

Hope Toledo Services

OH

Questioned Costs HUD Housing Programs Reporting

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/tak...

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Organization will put a formal layer of review after preparation of the report and before submission to the grantor. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: 9/30/2026

View Audit 407341

Finding 1223578 (2023-001)

Material Weakness 2023

County of Belknap, New Hampshire

NH

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

Audit Finding Reference: 2023-001 Document Policies and Procedures Over Federal Awards Planned Corrective Action: A Uniform Guidance policy and Procedures document has been adopted. Planned Implementation Date of Corrective Action: The policy was effective 03/21/2025. Person Responsible for Correcti...

Audit Finding Reference: 2023-001 Document Policies and Procedures Over Federal Awards Planned Corrective Action: A Uniform Guidance policy and Procedures document has been adopted. Planned Implementation Date of Corrective Action: The policy was effective 03/21/2025. Person Responsible for Corrective Action: Finance Director

View Audit 407004

Finding 1223239 (2023-004)

Material Weakness 2023

STANDING ROCK TELECOMMUNICATIONS, INC

ND

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management agrees with this finding. The Fund has historically relied on independent auditors to assist with drafting the annual financial statements and note disclosures in accordance with GAAP due to limited internal accounting resources. While management expects to continue relying on the auditor...

Management agrees with this finding. The Fund has historically relied on independent auditors to assist with drafting the annual financial statements and note disclosures in accordance with GAAP due to limited internal accounting resources. While management expects to continue relying on the auditors for drafting assistance in the near term, management will strengthen its internal review and approval process over financial reporting. This will include additional training for accounting personnel and management, use of financial statement disclosure checklists, and more formal review by management and those charged with governance before issuance. Corrective action plan: • Designate a member of management to serve as the internal financial reporting coordinator for the annual audit and reporting process. • Obtain training for accounting and management personnel on GAAP financial statement presentation, note disclosure requirements, and key year-end reporting areas relevant to the Fund. • Use an annual financial statement review checklist to evaluate the draft statements, note disclosures, and required supplementary information, if any. • Require documented management review and approval of the final financial statements and related notes before issuance. • Provide the Board of Directors or designated governance committee with an opportunity to review the audited financial statements and significant disclosures. Responsible party/role: General Manager and Business Office Manager, with governance oversight by the Board of Directors. Implementation timeline: The enhanced review process will be implemented for the next annual financial reporting cycle and no later than the preparation of the financial statements for the year ending September 30, 2026. Training and checklist development will occur by June 30, 2026.

View Audit 406743

Finding 1223133 (2023-001)

Material Weakness 2023

California Labor Federation

CA

Questioned Costs Reporting Significant Deficiency § 200.512

All outstanding audits have been completed. Audits will be conducted annually and completed within six months following the end of each calendar year to ensure ongoing compliance and timely submissions.

View Audit 406662

Finding 1223125 (2023-010)

Material Weakness 2023

St. Croix Chippewa Housing Authority

CA

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency

2023-010 Inventory Significant Deficiency Recommendation: Management should use a quarterly physical count as a starting point, track purchases and uses of inventory throughout the quarter in order to calculate the inventory balance that should be on hand at the end of the quarter. Management should...

2023-010 Inventory Significant Deficiency Recommendation: Management should use a quarterly physical count as a starting point, track purchases and uses of inventory throughout the quarter in order to calculate the inventory balance that should be on hand at the end of the quarter. Management should then compare the calculated ending inventory against the related quarterly physical count and determine if there are any large variances that require further investigation. Written policies and procedures should be adopted accordingly. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 406660

Finding 1223116 (2023-001)

Material Weakness 2023

St. Croix Chippewa Housing Authority

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

2023-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at leas...

2023-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at least the signature of one Tribal Council member. Further, individuals who benefit from the loan program should not have complete discretion over recording and processing of advances and repayment. We recommend a complete list of outstanding balances be presented to the Tribal Council, or its designee, for continued monitoring. Action Taken: The SCCHA discontinued the Loan Program as of November 2019. A complete list of balances owed has been submitted to the Tribal Council with the outstanding balances of those whom had signatory authority forwarded to the St. Croix Tribal Court for further repayment actions.

View Audit 406660

Finding 1223053 (2023-003)

Material Weakness 2023

City of Watertown

MA

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency

Finding 2023-003 – Improve Controls and Documentation Over Allowability of Costs Condition: Supporting approval documentation for certain expenditures charged to federal awards was incomplete or unavailable. Corrective Action: The City will strengthen controls over invoice approval and record retent...

Finding 2023-003 – Improve Controls and Documentation Over Allowability of Costs Condition: Supporting approval documentation for certain expenditures charged to federal awards was incomplete or unavailable. Corrective Action: The City will strengthen controls over invoice approval and record retention for federally funded expenditures. Departments administering federal grants will be required to maintain documentation demonstrating allowability, supervisory approval, and compliance with applicable grant requirements. Periodic monitoring reviews will be conducted to verify compliance. Planned Implementation Date: June 30, 2027 Responsible Official: Director of Finance, School Business Manager, and Grant Administrators

View Audit 406626

Finding 1221469 (2023-002)

Material Weakness 2023

Granite State Independent Living

NH

Significant Deficiency Internal Control / Segregation of Duties Questioned Costs § 200.512

Planned Corrective Action: GSIL will continue to strive to maintain adequate staffing levels within the Finance Department to ensure work is completed timely and to maintain documented separation of duties. A Controller position was added and filled recently to add depth to the department and help w...

Planned Corrective Action: GSIL will continue to strive to maintain adequate staffing levels within the Finance Department to ensure work is completed timely and to maintain documented separation of duties. A Controller position was added and filled recently to add depth to the department and help with these efforts. Additionally, vacant positions have included extensive internal and external recruiting efforts and have also recently been filled. Planned Implementation Date of Corrective Action: July 2026 Person Responsible for Corrective Action: Jill Bille, CFO

View Audit 405741

Finding 1220593 (2023-005)

Material Weakness 2023

Redwood Community Services, Inc.

CA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Action planned in response to finding: 1. Assigned program director and contract specialist to be responsible for the completion of contract terms, with executive oversight. 2. Active USDA portal access always maintained. Name(s) of the contact person(s) responsible for corrective action: Anna Kelle...

Action planned in response to finding: 1. Assigned program director and contract specialist to be responsible for the completion of contract terms, with executive oversight. 2. Active USDA portal access always maintained. Name(s) of the contact person(s) responsible for corrective action: Anna Keller, Finance Manager and Brittany Lucas, Chief Financial Officer Planned completion date for corrective action plan: January 2024

View Audit 405434

Finding 1218253 (2023-001)

Material Weakness 2023

HAWAII STATE RURAL HEALTH ASSOCIATION

HI

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.512

May 31, 2026 Hawaii State Rural Health Association Single Audit Report: Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Management Response Management acknowledges the audit finding regarding the late submission of the audit, the data collection form, and the reporting p...

May 31, 2026 Hawaii State Rural Health Association Single Audit Report: Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Management Response Management acknowledges the audit finding regarding the late submission of the audit, the data collection form, and the reporting package to the Federal Audit Clearinghouse. Corrective Action Plan After completion of the 2023 audit, we will be in a position to hire an auditor to perform the 2024 and 2025 audits at the same time, to get us back on a timely basis with the Uniform Guidance reporting requirements. Responsible Person: Summer K. Mochida-Meek, Executive Director Timeline: Corrective actions will be completed by September 30, 2026, for the year ended December 31, 2025. Summer K. Mochida-Meek Executive Director

View Audit 404503

Finding 1217745 (2023-003)

Material Weakness 2023

Head Start of Lane County

OR

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

The agency has created new policies and implemented fail saifs, including board involvement, to ensure the deadlines for all required filing are met. Person(s) Responsible: Claire Versaw, CFO Timing for Implementation: Currently in place as of 7/1/2024

View Audit 403870

Finding 1217568 (2023-002)

Material Weakness 2023

Jumoke Academy, Inc.

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Organization has agreed to the recommendation that all necessary efforts be taken to ensure the timely submission of the audit, Data Collection Form, and reporting package. Sufficient internal controls will be designed and implemented to detect and prevent errors in reports and within the accoun...

The Organization has agreed to the recommendation that all necessary efforts be taken to ensure the timely submission of the audit, Data Collection Form, and reporting package. Sufficient internal controls will be designed and implemented to detect and prevent errors in reports and within the accounting system and to ensure that the audit, Data Collection form, and reports are submitted timely.

View Audit 403718

Finding 1217208 (2023-001)

Material Weakness 2023

American Committee for Shaare Zedek Hospital in Jerusalem, Inc.

NY

Questioned Costs Reporting Significant Deficiency

As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms w...

As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms will be submitted.

View Audit 403342

Finding 1215740 (2023-003)

Material Weakness 2023

Harvest Hope Food Bank

SC

Reporting Equipment & Real Property Management Questioned Costs

2023-003 SCDA Special Tests Significant Deficiency and Non-Material Noncompliance Corrective Action: We've hired competent staff that understand how to reconcile inventory to the general ledger. Person Responsible: Stephano Blake Email: S8lake@harvesthope.org Phone: 803-636-6635

View Audit 402412

Corrective Action Plans

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