Corrective Action Plans

Finding 572973 (2024-001)

Significant Deficiency 2024

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

We accept this finding that we could not provide adequate verification or documented dates when an entity is being checked through the Sam.gov system prior to entering into a contract as defined in 2 CFR section 180.995. We have taken steps to correct the issue as of June 1, 2025. All new prospect...

We accept this finding that we could not provide adequate verification or documented dates when an entity is being checked through the Sam.gov system prior to entering into a contract as defined in 2 CFR section 180.995. We have taken steps to correct the issue as of June 1, 2025. All new prospective contractors will be entered into the Sam system and scanned for debarment prior to contracting with them by the Program Manager. In addition, we are in the process of updating our vendor agreements to include language so a vendor can attest they are not debarred from doing business with the federal government.

View Audit 363824

Finding 572940 (2024-002)

Significant Deficiency 2024

Presbyterian Medical Services

NM

Reporting Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan: PMS will coordinate with the Audit Team to schedule a walkthrough of the Federal Clearinghouse submission process within the first week after Board approval of the Audit, to ensure timely filing. Persons Responsible: Kent Mosbrucker, Vice President of Finance; Denise Cantu, D...

Corrective Action Plan: PMS will coordinate with the Audit Team to schedule a walkthrough of the Federal Clearinghouse submission process within the first week after Board approval of the Audit, to ensure timely filing. Persons Responsible: Kent Mosbrucker, Vice President of Finance; Denise Cantu, Director of Finance. Estimated Completion Date: May 15, 2025

View Audit 363780

Finding 572939 (2024-001)

Significant Deficiency 2024

Presbyterian Medical Services

NM

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan: Targeted training will be implemented to ensure full compliance with the sliding scale requirements. A new income calculation section has been added to patient intake forms, and monthly audits will be conducted to ensure accuracy and continuous improvement throughout 2025. Au...

Corrective Action Plan: Targeted training will be implemented to ensure full compliance with the sliding scale requirements. A new income calculation section has been added to patient intake forms, and monthly audits will be conducted to ensure accuracy and continuous improvement throughout 2025. Audits by location will be carried out by CBO staff and financial analysts, with results shared with administrators and CARs for accountability. Clinics showing minimal improvement will receive additional training. Two mandatory sliding fee scale training sessions will be schedules for all CARs, accounts receivable staff, and administrators. Persons Responsible: Steven Hansen, President & CEO; Peral Lujan, Central Billig Office Director Estimated Completion Date: December 31, 2025

View Audit 363780

Finding 572623 (2024-003)

Significant Deficiency 2024

Del Norte Child Care Council

CA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.512

Finding 2024-03 - Significant Deficiency in Internal Control over Compliance with Reporting Management agrees that due to turnover in staff during 2023 and 2024, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the d...

Finding 2024-03 - Significant Deficiency in Internal Control over Compliance with Reporting Management agrees that due to turnover in staff during 2023 and 2024, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 10/1/25 Staff: Carrie Castillo, Executive Director Carrie Castillo, Executive Director, is the official responsible for implementing each corrective action plan.

View Audit 363736

Finding 572603 (2024-001)

Significant Deficiency 2024

Housing and Redevelopment Authority of Clay County

MN

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Contact Person Dara A. Lee, Executive Director Corrective Action Plan The Authority will review is policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP Immediately.

View Audit 363729

Finding 572590 (2024-001)

Significant Deficiency 2024

Substance Abuse Services, Inc.

PA

Allowable Costs / Cost Principles Significant Deficiency § 200.302

View of Responsible Official The CEO has implemented a policy that all signed documents and contracts will be uniformly kept in a corresponding file, and the files will be stored in a locked filing cabinet at the corporate office. The Director of Operations will be responsible to ensure that the doc...

View of Responsible Official The CEO has implemented a policy that all signed documents and contracts will be uniformly kept in a corresponding file, and the files will be stored in a locked filing cabinet at the corporate office. The Director of Operations will be responsible to ensure that the documents and contracts are filed in a timely fashion.

View Audit 363723

Finding 572548 (2024-001)

Significant Deficiency 2024

Bridges Domestic & Sexual Violence Support Services

NH

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Revew and Update: Accounting and Personnel Policies and Procedures and update to follow OMB's Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (UG).

View Audit 363700

Finding 572516 (2024-002)

Significant Deficiency 2024

City of Peoria, Illinois

IL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

The City’s Finance Department is working with the Fire Department to install the proper internal controls over the preparation of the performance reports. Going forward, the reports that are prepared by the City’s Fire Chief will be reviewed by the City’s Finance Department to ensure accuracy and co...

The City’s Finance Department is working with the Fire Department to install the proper internal controls over the preparation of the performance reports. Going forward, the reports that are prepared by the City’s Fire Chief will be reviewed by the City’s Finance Department to ensure accuracy and compliance.

View Audit 363673

Finding 572494 (2024-001)

Significant Deficiency 2024

Supportive Housing Communities, Inc.

NC

Significant Deficiency Internal Control / Segregation of Duties

Continuum of Care-Assistance Listing No. 14.267 Recommendation: We recommend that management implement a policy that the Chief of Housing Operations documents their approval to ensure the review and approval have occurred. Explanation of disagreement with audit finding: There is no disagreement wi...

Continuum of Care-Assistance Listing No. 14.267 Recommendation: We recommend that management implement a policy that the Chief of Housing Operations documents their approval to ensure the review and approval have occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Supportive Housing Communities has updated our process for preparing and inspection of rent costs to ensure that the Chief of Housing Operations reviews all rent reasonableness documentation by signing each form and noting the date of review. Name(s) of the contact person(s) responsible for corrective action: Laura Caldwell, President & CEO Planned completion date for corrective action plan: July 15, 2025

View Audit 363622

Finding 572478 (2024-002)

Significant Deficiency 2024

City of Inglewood

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2024-002: Noncompliance with Continuing Loan Monitoring Requirements Evaluation of Finding: Significant Deficiency and Noncompliance Federal Program: HOME Investment Partnerships program Assistance Listing Number: 14.239 Federal Grantor: Department of Housing and Urban Development Federal Aw...

Finding 2024-002: Noncompliance with Continuing Loan Monitoring Requirements Evaluation of Finding: Significant Deficiency and Noncompliance Federal Program: HOME Investment Partnerships program Assistance Listing Number: 14.239 Federal Grantor: Department of Housing and Urban Development Federal Award Year: 2023-2024 Criteria: The City is a subrecipient of Community Development Block Grant (CDBG) funds from the U.S. Department of Housing and Urban Development. Per the grant agreement, the City must regularly monitor loan recipients’ compliance with the loan agreement and program guidelines. Condition: The City is not adhering to their established policy to oversee loan compliance requirements and has not retained adequate documentation to demonstrate ongoing adherence to these requirements. Cause: The noncompliance is attributed to the City being unfamiliar with the continuing loan compliance requirements specified within the CDBG grant program and grant agreement. Effect: The failure to comply with the continuing loan compliance requirements poses significant risks, including: • Potential mismanagement or misuse of funds by loan recipients. • Increased likelihood of default or financial instability among borrowers. • Inaccurate financial reporting and lack of accountability. • Overall diminished effectiveness and credibility of the CDBG program. Questioned Costs: No questioned identified. Context: We tested 8 out of 42 loans that existed prior to the fiscal year ended June 30, 2024, noting the City did not have sufficient documentation to support continuing loan compliance requirements were met. Through discussions with the City, the City was unaware of the continuing loan compliance requirements per the grant agreement. Repeat Finding: No Recommendation: To address and rectify this noncompliance issue, it is recommended that the following actions be implemented: • Provide comprehensive training on monitoring procedures and compliance requirements. • Review grant policies checklists to ensure thorough and consistent treatment. • Establish a regular schedule for loan evaluations, document inspections, and follow-up actions. By taking these corrective measures, the City can ensure it meets the continuing loan monitoring requirements and supports the success and integrity of the Community Block Development program. Corrective Action Plan: The City acknowledges the finding regarding noncompliance with the continuing loan monitoring requirements for the Community Development Block Grant (CDBG) Home Improvement Program. We recognize the importance of ensuring full compliance with all grant requirements to maintain the integrity and effectiveness of the program and will implement the recommendations by September 30, 2026. Since 1985, the City of Inglewood has approximately 281 CDBG loans issued to homeowners under the CDBG Program for either homebuyer programs or for housing rehabilitation programs. Over the years the City has contracted with the outside agency, Inglewood Neighborhood Housing Services (INHS) to administer these homeowner loan programs for Inglewood residents. It has been demonstrated that the now dissolved INHS has issued loans to homeowners and may not have recorded each transaction accurately, thus resulting in some loans being paid off without proper noticing to the City. In 2007, the City retrieved the loan files from INHS in an attempt to reconcile the outstanding loans issued by INHS. The City’s CDBG Division along with the RDA has been tasked with reconciling the home loans for both HUD and the RDA. During this period, the City suffered a gradual reduction in HUD CDBG and HOME funds which resulted in the gradual reduction of key CDBG staff members, beginning with the separation of the Senior Grants Coordinator, the Grants Coordinator, the CDBG Division Accountant, and the CDBG Administrative Analyst. The remaining full-time staff and two new full-time CDBG Division staff, saw the retirement of the Grants Manager, and a series of five subsequent managers since 2013. Since 2019, the City stabilized its staffing to include a HUD Programs Manager who is responsible for overseeing the CDBG Loan Program. The HUD Programs Manager will ensure the loans are properly monitored, and serviced. The City has two Senior Program Specialists (SPS) who have a combined total of over 40 years’ experience in HUD Programs. It is important to note, one of the two SPS has been out on leave since December 2024. Corrective Action 1.0: The city will provide CDBG staff with comprehensive training on monitoring procedures and compliance requirements Corrective Action 2.0: CDBG staff will review grant policies checklists to ensure thorough and consistent treatment. Corrective Action 3.0: CDBG staff will establish a regular annual loan evaluation, document inspections, and follow-up actions. Projected Time of Completion: September 30, 2026 The name of the contact person responsible for the corrective action: Roberto Chavez, HUD Programs Manager If the Cognizant or Oversight Agency for the Audit has questions regarding the corrective action plan, please contact Luisana Gomez, Accounting Manager lgomez@cityofinglewood.org

View Audit 363611

Finding 572460 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Greensboro

NC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding 2024-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files - Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN #14.871 The Greensboro Housing Authority (GHA) continues the implementation of systems and processes to correct i...

Finding 2024-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files - Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN #14.871 The Greensboro Housing Authority (GHA) continues the implementation of systems and processes to correct internal control of participant files in the Housing Choice Voucher Program (HCVP) with the following actions: GHA will continue to have external and internal third-party reviews of select file samples ongoing throughout the year for the purpose of identifying each of the items stated in the above finding along with other potential areas for risk. GHA has implemented accountability measures through a two-pronged approach of quality control and quality assurance checks at both the division and department levels to verify the accuracy of calculations and the completeness of program participant files. GHA has also revised and updated its file readiness checklist to ensure consistent file quality and adherence to stated protocols. GHA will continue to provide internal and external training for HCV team members. Based on the results of independent and internal reviews, we have identified specific areas for ongoing training and development. We have also targeted specific individuals who need additional development and focused training. GHA has initiated and will continue implementing the latest module(s) within its corporate software platform (YARDI). This will result in streamlining and automation of the HCV process. These upgrades and enhancements will include eligibility, intake, inspection and recertification workflows which will minimize and even mitigate specific errors that have been identified above. As a result, we will have an effective increase in both quality control and quality assurance within the entire HCV process. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of no later than December 31, 2025. Responsible Parties: Meredith J. Daye, Chief Operating Officer Donna Mills, Vice President of Voucher Administration

View Audit 363610 Questioned Costs: $1

Finding 572358 (2024-002)

Significant Deficiency 2024

Charlotte Community Health Clinic, Inc.

NC

Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions

Special Provisions - Sliding Fee Discount Recommendation: CLA recommends that the sliding fee discount program assessment form is reviewed to ensure the proper rate is used for each patient. Documentation of the review should be maintained. Explanation of disagreement with audit finding: Management...

Special Provisions - Sliding Fee Discount Recommendation: CLA recommends that the sliding fee discount program assessment form is reviewed to ensure the proper rate is used for each patient. Documentation of the review should be maintained. Explanation of disagreement with audit finding: Management takes Exception with the audit finding. Action planned in response to finding: Management Response: Management takes Exception with this Finding. Due to unforeseen circumstances CCHC’s FYE 2023 Annual Audit was not completed until November 2024. Of the sample examined for FYE 2023, Management was advised one sliding fee calculation was inaccurate. To address the FYE 2023 audit finding and to have a more robust reviewing process, Management conducted staff training and revised the oversight to include two signatures on all Sliding Fee Applications. The newly minted work process was introduced in December 2024. During the course of the FYE 2024 Annual Audit, the initial audit sample only included Sliding Fee Applications for the period January 2024-October 2024: resulting in 100% of the sample not having a secondary review. A review step that up until November 2024 had not been previously cited by the Auditors. Management would like to note, Sliding Fee calculation was 100% accurate as of December 2024. Name(s) of the contact person(s) responsible for corrective action: Carolyn C. Allison, CEO Planned completion date for corrective action plan: Completed December 2024

View Audit 363456

Finding 572350 (2024-001)

Significant Deficiency 2024

Metropolitan Transportation Authority

NY

Questioned Costs Allowable Costs / Cost Principles Cash Management

FEDERAL AWARDS—CORRECTIVE ACTION PLAN REFERENCE # 2024-001 Federal Transit Cluster - ALN Number: 20.507; 20.525; and 20.526 Contract Number: C40261TECHINSP; C33941EFA-MTAB; C40265TECH-MTAB; U3NY-2023-101-02 and U9NY-2018-059-01 Significant Deficiency-Non-Compliance Agen...

FEDERAL AWARDS—CORRECTIVE ACTION PLAN REFERENCE # 2024-001 Federal Transit Cluster - ALN Number: 20.507; 20.525; and 20.526 Contract Number: C40261TECHINSP; C33941EFA-MTAB; C40265TECH-MTAB; U3NY-2023-101-02 and U9NY-2018-059-01 Significant Deficiency-Non-Compliance Agency: U.S. Department of Transportation Criteria: Activities Allowed/Allowable Costs/Cost Principles including Indirect Costs––Direct - As stated in Uniform Grant Guidance - §200 Requirements for Allowable Costs: a. Costs did not consist of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law). Condition/Context: The MTA has Activities Allowed/Allowable Costs/Cost Principles including Indirect Costs procedures in place. MTA has corporate policies and procedures regarding Activities Allowed/Allowable Costs. We tested the Federal Transit Cluster’s Allowable Costs compliance. Based on our review of sixty samples related to Personnel Services and Other than Personnel Services for this cluster, we noted that four samples related to an MTA Bus Company personnel’s hourly rate were charged at higher rate. We noted that the rate per personnel file and employee payroll register differs from the actual rate used by the agency to charge labor costs. The agency calculated labor cost using the annual earnings that is divided by 52 weeks because there are 52 weeks a year, but MTA payroll department used 52.1428 weeks based upon 365/7 days a week, which created variances in labor costs billed and actual recorded labor costs. For Contract # - U3NY-2023-101-02 and U9NY-2018-059-01 – We noted two instances of sixty samples reviewed where the agency used 2023 approved overhead rate of 98.18% instead of the 2024 approved overhead rate of 98.98%. Recommendation: We recommend that MTA ensure that all personnel are reviewed and should be charged at the correct hourly rates as required by §200 CFR Subpart E – Allowable Costs. We also recommend that approved indirect rate applied to direct costs. Corrective Action Plan: MTA Bus will work with the project team to implement the correct rate and calculate the variance. MTA Bus will return the credit to the FTA as needed. Going forward, MTA Bus will review the employee wage rates from the official data sources to ensure that the correct rates are applied. SIR Finance will ensure that the overhead rates on the labor sheets are reflecting the correct percentage by adding a "verification measure" to a checklist while performing internal audits and approvals of the invoices prior to submission. Additionally, SIR-Finance will adjust the formatting within the invoice spreadsheets for easier visibility to a potential error in the calculated overhead percentage. Action Date: MTABUS – 1ST QUARTER 2026 SIRTOA - Effective Immediately - on July 2025 Invoices Final Implementation Date: MTABUS – 2ND QUARTER 2026 SIRTOA – July 2025 Name And Phone Number of Person Responsible For Implementation: MTABUS Marixsa Rivera Assistant Budget Chief • Project Development 718-927-8056 SIRTOA Marissa Rand Assistant Director, Finance & Timekeeping - SIR 347-694-6448

View Audit 363411 Questioned Costs: $1

Finding 572349 (2024-001)

Significant Deficiency 2024

Hawaii Council for the Humanities

HI

Reporting Significant Deficiency § 200.328

Views of Responsible Official(s) and Planned Corrective Action: Management concurs with the finding. The report found lacking was reviewed by the Executive Director, and the error was based on a difference between cash and accrual accounting. Management will review federal financial reports with co...

Views of Responsible Official(s) and Planned Corrective Action: Management concurs with the finding. The report found lacking was reviewed by the Executive Director, and the error was based on a difference between cash and accrual accounting. Management will review federal financial reports with contracted accountants and retrieve source documents before submitting. Management will also review scope of contracted accounting services to ensure it includes review of all NEH reports.

View Audit 363403

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 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 572087 (2024-001)

Significant Deficiency 2024

Summit Community Care Clinic, Inc.

CO

Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.1 § 200.303

Recommendation We recommend the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date.

View Audit 363221 Questioned Costs: $1

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 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 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 571982 (2024-003)

Significant Deficiency 2024

City of Coral Gables, Florida

FL

Allowable Costs / Cost Principles Eligibility Significant Deficiency § 200.512

Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance w...

Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse. Anticipated Completion Date: 7/31/2025 Person Responsible: Diana Gomez, Finance Director

View Audit 363084

Finding 571940 (2024-002)

Significant Deficiency 2024

Waldo Community Action Partners

ME

Eligibility Significant Deficiency

2024-002 - Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan Staff has undergone extensive training on eligibility determination since mid-June. All forms and applications have been updated with specific language related to needed docum...

2024-002 - Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan Staff has undergone extensive training on eligibility determination since mid-June. All forms and applications have been updated with specific language related to needed documentation, and a portable scanner has been purchased so documents can be scanned wherever clients are engaged. After application review, there will be additional communication regarding appointment confirmation as well as a reminder of documentation required when clients arrive. Person(s) Responsible: Monica Pettengill, Development Director Timing for Implementation: July 1, 2025 LeeAnn Horowitz, Chief Financial Officer" Corrective Action Plan for Current Year Findings 2024-001- Internal Control over Payroll Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan DONNA M. KELLEY, LCSW President & CEO Waldo CAP was finally able to hire an additional Human Resources staff member in May of 2025, who will complement our current payroll review process by adding a second layer to ensure not only the accuracy of the Wage Change of Status form (among other enhanced review duties) but to also ensure the completeness of the form including required signatures. Person(s) Responsible: Katie Bagley, Human Resources Director Timing for Implementation: August 1, 2025 2024-002 - Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan Staff has undergone extensive training on eligibility determination since mid-June. All forms and applications have been updated with specific language related to needed documentation, and a portable scanner has been purchased so documents can be scanned wherever clients are engaged. After application review, there will be additional communication regarding appointment confirmation as well as a reminder of documentation required when clients arrive. Person(s) Responsible: Monica Pettengill, Development Director Timing for Implementation: July 1, 2025 LeeAnn Horowitz, Chief Financial Officer P.O. Box 130, 9 Field Street, Belfast, ME 04915 I Phone: (207) 338-6809 I Fax: (207) 338-6812 I www.waldocap.org

View Audit 363024

Finding 571919 (2024-005)

Significant Deficiency 2024

Blachly-Lane County Cooperative Electric Association

OR

Questioned Costs Allowable Costs / Cost Principles Cash Management

We will obtain written documentation of the period of performance for all applicable projects to ensure compliance.

View Audit 362973 Questioned Costs: $1

Finding 571916 (2024-002)

Significant Deficiency 2024

Blachly-Lane County Cooperative Electric Association

OR

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

We have implemented a time tracking software feature allowing employees to associate fleet assets with their time entries. Entries will be submitted by the employee or Line Foreman, then reviewed and approved by a separate supervisor or manager.

View Audit 362973

Corrective Action Plans

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