Corrective Action Plans

Finding 561832 (2024-008)

None 2024

PR

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employe...

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employees will receive structured guidance on using reporting systems and meeting compliance requirements. d. Regular check-ins between employees and supervisors will support learning and alignment with goals. e. Automated reminders will help staff track deadlines and report milestones.

View Audit 357482

Finding 561831 (2024-007)

None 2024

Boys and Girls Clubs of Puerto Rico INC

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management § 200.1 § 200.313

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Implement and maintain an automated accounting and financial records system to enable real-time oversight of the asset capitalization policy. b. Establish a robust internal control fram...

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Implement and maintain an automated accounting and financial records system to enable real-time oversight of the asset capitalization policy. b. Establish a robust internal control framework including pre-approvals for equipment purchases and cross-validations of financial data. c. Periodic internal monitoring’s to ensure compliance and documentation.d. Update BGCPR’s fiscal management guidance to include a formal provision requiring the capitalization policy to be reviewed every three (3) years in compliance with the ensure compliance with federal regulation 2 CFR §200 regarding asset capitalization criteria. e. Conduct a training program for accounting and financial personnel.

View Audit 357482

Finding 561760 (2024-002)

Significant Deficiency 2024

Altarum Institute and Subsidiaries

MI

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

2024-002 – Indirect Costs Auditor Description of Condition and Effect. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and adm...

2024-002 – Indirect Costs Auditor Description of Condition and Effect. During our testing of indirect cost rates we observed that overhead was included in the Institute's indirect cost rate reimbursement calculation for one out of the Institute's three indirect cost calculations (the general and administrative calculation). As a result of this condition, the Institute did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Institute review its policies and procedures in regard to the review of the calculation of indirect costs reimbursement to ensure that it conforms with the approved indirect cost rate and all provisions of the indirect cost rate approved by the Institute's cognizant agency. Corrective Action. Altarum’s indirect rate agreement with the Federal government is a provisional rate agreement, meaning the rates and their bases are not yet finalized. Under FAR Subpart 42.7, Altarum has the flexibility to propose the rates, and their bases provided we comply with the FAR. The following FAR clauses address flexibility:  Indirect Cost Rates: Under FAR 42.703-1, companies must accumulate indirect costs in logical groupings and allocate them using a base that reflects the benefits accruing to cost objectives. This ensures fairness and consistency in cost allocation.  Flexibility: FAR Subpart 42.7 provides flexibility in cost allocation methods, particularly under FAR 42.705 (Final Indirect Cost Rates). This section allows companies to adjust indirect cost allocation methods in response to significant changes in business operations or other relevant circumstances.  Certification: The requirement for contractors to certify their indirect cost proposals is detailed in FAR 42.703-2 (Certificate of Indirect Costs). This ensures compliance with applicable regulations and establishes the validity of the cost proposals. In June 2024, Altarum submitted a certified indirect rate proposal utilizing the total cost input method, excluding subrecipients over $25,000, as the base for our general and administrative (G&A) cost pool. This base was chosen to reflect the benefits accruing to those cost objectives. The accompanying proposed rate Altarum submitted reflected this calculation. Our provisional G&A rate was approved at the percentage that included overhead in our G&A base. However, the narrative in our provisional nonprofit rate agreement did not accurately reflect our proposal, as it inadvertently included the term "total direct costs" when describing the base for the G&A rate. For the fiscal year 2024, Altarum incorporated overhead costs into the base of the associated general and administrative cost rate as certified in our proposal to the Federal government in June 2024. To address the discrepancy between the provisional rate agreement, our proposal, and our system, we sought guidance from our cognizant agent at US Department of Health and Human Services (HHS). In discussions, Altarum was advised to update the allocation base as part of our next proposal package submission, June 2025. Additionally, we were advised that the reviewer from HHS will update the allocation base when finalizing the indirect cost rates for fiscal year 2024. Altarum will follow the advice of HHS and resolve the discrepancies in the rate agreement later this year. Responsible Person. Denise Sturm Anticipated Completion Date. 6/30/2025 – submissions to Federal government; final resolution subject to DHHS's review of our submissions.

View Audit 357424 Questioned Costs: $1

Finding 561753 (2024-005)

Significant Deficiency 2024

Change Happens!

TX

Allowable Costs / Cost Principles Special Tests & Provisions HUD Housing Programs

Finding #2024-005 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Direct Federal Funding, HIV Prevention Activities Non-Governmental Organizational Based, Assistance Listing #93.939, Contract #6NU62PS924649-03-03, Contract...

Finding #2024-005 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Direct Federal Funding, HIV Prevention Activities Non-Governmental Organizational Based, Assistance Listing #93.939, Contract #6NU62PS924649-03-03, Contract year: 07/01/23 – 06/30/24, Contract #5NU62PS924649-04-00, Contract year: 07/01/24 – 06/30/25. Condition and context: During our testing of 40 client case files, we noted one HIV positive client where there was no documentation of declined referrals sent to Disease Intervention Specialists. Recommendation: Re-emphasize procedures to ensure proper retention of referral documentation. Planned corrective action: The HIV/Wellness program previously contracted an external health professional to review positive files for quality management. The program temporarily transitioned between health professionals to support the need for more frequent reviews. Steps missed by internal staff were identified but were not identified during the quality management transition as timely reviews were not conducted. Program leadership has taken action to review policies and procedures to include HIV positive client support timelines. An additional procedure has been added which requires faxing client forms to local health department using secure steps provided by the local health department. Faxed forms are placed in client file and will serve as proof of referral and date referred. An additional review of files for proper documentation has been added and will be performed by medical student interns. Responsible officer: Kelva Clay, CPO. Estimated completion date: Completed.

View Audit 357417

Finding 561750 (2024-003)

Significant Deficiency 2024

Ozarks Medical Center

MO

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF AGRICULTURE 2024 – 003 Community Facilities Loans and Grants Recommendation: Management should continue to focus on making operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25...

FINDINGS— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF AGRICULTURE 2024 – 003 Community Facilities Loans and Grants Recommendation: Management should continue to focus on making operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25, as required, and work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA. Action taken in response to finding: The Hospital will continue to make operational improvements to achieve the minimum level of Historical Debt Service Coverage of 1.25 and has worked with the USDA to agree to the reserve funding requirements. Name of the contact person responsible for corrective action: Michael Durr, Interim Chief Financial Officer. Planned completion date for corrective action plan: December 31, 2025 If the Department of Health and Human Services has questions regarding this plan, please call Michael Durr, Interim Chief Financial Officer at (417) 257 - 5801.

View Audit 357407

Finding 561695 (2024-001)

Significant Deficiency 2024

Seattle Indian Health Board

WA

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Planned Corrective Action: The Seattle Indian Health Board has adopted a sliding fee program that provides discounts to eligible patients and Indian tribes. To address the auditors' concerns and further strengthen our internal controls, we are implementing a comprehensive corrective action plan. Fir...

Planned Corrective Action: The Seattle Indian Health Board has adopted a sliding fee program that provides discounts to eligible patients and Indian tribes. To address the auditors' concerns and further strengthen our internal controls, we are implementing a comprehensive corrective action plan. Firstly, we will ensure that all personnel involved in eligibility checks, including front desk staff and benefits specialists, are fully trained and aware of federal regulations and internal policies. This will be achieved through comprehensive training sessions and the development of a detailed training manual outlining eligibility criteria, documentation requirements, and procedural steps. Periodic refresher training sessions will reinforce adherence to these policies. Secondly, we will establish a robust internal audit system to regularly review and verify compliance with eligibility requirements. This includes integrating a monthly audit of eligibility determinations into the month-end reporting process, conducted by the clinical operations team. The clinical operations team will use a standardized checklist during these audits to ensure consistency and thoroughness. They will document findings and follow up on any issues or discrepancies with the relevant personnel to ensure timely corrections and adherence to procedures. Management believes that we have adequate internal control systems to safeguard the organization's assets and comply with federal and local regulations. However, we remain committed to further strengthening our controls and processes where necessary. Name of Responsible Party: Mary Kelley, Director of Revenue Cycle Anticipated Completion Date: September 30, 2025

View Audit 357322

Finding 561628 (2024-002)

Significant Deficiency 2024

Legal Aid of Wyoming, Inc.

WY

Significant Deficiency

Corrective Actions: Develop a Dual Employment Disclosure Form required at onboarding and updated quarterly. Add a certification step to the HR system and employee checklist for all part-time roles. Train HR staff and supervisors on how to identify dual employment risk and track required certificatio...

Corrective Actions: Develop a Dual Employment Disclosure Form required at onboarding and updated quarterly. Add a certification step to the HR system and employee checklist for all part-time roles. Train HR staff and supervisors on how to identify dual employment risk and track required certifications. Monitoring Plan: HR will general quartelry reports to verify compliance; internal audit to verify certification forms on file each quarter.

View Audit 357233

Finding 561625 (2024-001)

Significant Deficiency 2024

Legal Aid of Wyoming, Inc.

WY

Eligibility Significant Deficiency

Corrective Actions: Implement a Pre-Closure Checklist for every client file to ensure a signed retainer is present. Train all administrative and legal staff on document retention policies. Require all supervisors to review and initial the checklist before a case is marked complete. Monitoring Plan: ...

Corrective Actions: Implement a Pre-Closure Checklist for every client file to ensure a signed retainer is present. Train all administrative and legal staff on document retention policies. Require all supervisors to review and initial the checklist before a case is marked complete. Monitoring Plan: Quarterly audits of 10% of closed cases; reports to Executive Direcotr and included in board compliance summary.

View Audit 357233

Finding 561598 (2024-006)

Significant Deficiency 2024

Universal Academy Charter School

MN

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.313

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (ALN 84.425) 2024-006 Internal Control Over Compliance With Equipment and Real Property Management Requirements Finding Summary 2 CFR § 200.313(...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (ALN 84.425) 2024-006 Internal Control Over Compliance With Equipment and Real Property Management Requirements Finding Summary 2 CFR § 200.313(d)(1) requires the Academy to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing Number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. During our priio year audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records, as noted above, to assure compliance with federal equipment and real property management requirements. The Academy was responsible for submitting a corrective action plan to the Minnesota Departement of Education to rectify this finding, but none was submitted. Corrective Action Plan Actions Planned – The Academy plans to review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 – Education Stabilization Fund federal program. Official Responsible – The Academy’s Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will ensure that federally-funded fixed assets are distinguishable within the Academy’s finance system. The Academy also intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures.

View Audit 357218

Finding 561597 (2024-005)

Significant Deficiency 2024

Universal Academy Charter School

MN

Internal Control / Segregation of Duties Cash Management Reporting § 200.328

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – TITLE i GRANTS TO LOCAL EDUCATION AGENCIES FUNDS (FEDERAL ALN 84.010) 2024-005 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements Finding Summa...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – TITLE i GRANTS TO LOCAL EDUCATION AGENCIES FUNDS (FEDERAL ALN 84.010) 2024-005 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements Finding Summary 2 CFR § 200.328 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program reporting, including reimbursement submission requirements applicable to Title I grants. During our audit, we noted the Academy did not have sufficient controls within its Title I federal program to ensure compliance with federal reporting requirements. Corrective Action Plan Actions Planned – The Academy is in the process of reviewing and updating its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to ensure that academy personnel are following the requirements of the Uniform Guidance related to reimbursement submission requirements. Official Responsible – The Academy's Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The School’s Executive Director, Farhiya Einte, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with reimbursement submission requirements.

View Audit 357218

Finding 561595 (2024-004)

Significant Deficiency 2024

Universal Academy Charter School

MN

Internal Control / Segregation of Duties Cash Management School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (FEDERAL ALN 10.553 AND 10.555) 2024-004 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements Finding Summary 7 CFR § 21...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (FEDERAL ALN 10.553 AND 10.555) 2024-004 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements Finding Summary 7 CFR § 210.8 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including reimbursement submission requirements applicable to the child nutrition federal program. During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal submission requirements related to claims for reimbursement. Corrective Action Plan Actions Planned – The Academy is in the process of reviewing and updating its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to ensure that Academy personnel are following the requirements of the Uniform Guidance related to reimbursement submission requirements. Official Responsible – The Academy's Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with reimbursement submission requirements.

View Audit 357218

Finding 561591 (2024-003)

Significant Deficiency 2024

Municipality of Aguas Buenas

PR

HUD Housing Programs Reporting Significant Deficiency

Reportable Condition: See Condition 2024-003 Recommendation: We recommend the Municipality to maintain adequate accounting records related to the federal funds in order to property prepare the financial statements accurately and in a timely manner Action Taken: The Finance Department staff is aw...

Reportable Condition: See Condition 2024-003 Recommendation: We recommend the Municipality to maintain adequate accounting records related to the federal funds in order to property prepare the financial statements accurately and in a timely manner Action Taken: The Finance Department staff is aware of the compliance requirement, and instructions were given to the accounting staff to maintain a due date control sheet to ascertain that the required reports were submitted within the due date.

View Audit 357217

Finding 561579 (2024-002)

Significant Deficiency 2024

Municipality of Aguas Buenas

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

Reportable Condition: See Condition 2024-002 Recommendation: We recommend the Municipality to maintain adequate records related to the non-fedeal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implemen...

Reportable Condition: See Condition 2024-002 Recommendation: We recommend the Municipality to maintain adequate records related to the non-fedeal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner. Action Taken: Management gave instructions to the Department staff to submit, in a timely manner, all required information to our external consultants and to our external auditors, to comply with the due date for the submission of the Single Audit Report.

View Audit 357217

Finding 561513 (2024-001)

Significant Deficiency 2024

Seattle School District No. 1

WA

School Nutrition Programs Allowable Costs / Cost Principles Eligibility

In response to this finding, the Culinary Services department under the guidance of the Operations team in SPS has made the following adjustments and changes to business practices: 1. The PLE tool has been formally integrated into the annual budgeting process to ensure routine compliance with this ...

In response to this finding, the Culinary Services department under the guidance of the Operations team in SPS has made the following adjustments and changes to business practices: 1. The PLE tool has been formally integrated into the annual budgeting process to ensure routine compliance with this guidance and accurate financial planning. 2. If a price increase is deemed necessary, it will undergo a thorough review and approval through the SPS board governance process. This will include a landscape review of meal prices in other districts in the Puget Sound region as well as similarly scaled districts nationally. This structured approach guarantees alignment with strategic objectives while maintaining transparency and accountability. 3. As of May 2025, the Culinary Services department under the direction of the Operations department will be taking action on a price increase for school lunches beginning for the 2025-26 school year with annual reviews scheduled for subsequent years.

View Audit 357117

Finding 561445 (2024-001)

Significant Deficiency 2024

Valley of the Sun Young Mens Christian Association

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

Item: 2024-001 Assistance Listing Number: 17.289 Program: Community Project Funding/ Congressionally Directed Spending Federal Agency: U.S. Department of Labor Pass-Through Agencies: N/A Contract Number: 24A60CP000265-01-00 Award Year: April 1, 2024 – December 31, 2024 Compliance Requ...

Item: 2024-001 Assistance Listing Number: 17.289 Program: Community Project Funding/ Congressionally Directed Spending Federal Agency: U.S. Department of Labor Pass-Through Agencies: N/A Contract Number: 24A60CP000265-01-00 Award Year: April 1, 2024 – December 31, 2024 Compliance Requirement: Reporting Criteria: Per the grant agreement, award recipients are required to submit quarterly and final narrative reports on grant activities funded under this award. All reports are due by the 15th day of the second month after each calendar-year quarter. Condition: A required report was not submitted to the granting agency timely. Name of Contact Person: Connie Nelson, Chief Administration Officer Phone Number: 480-695-8799 Anticipated Completion Date: May 31, 2025 Views of Responsible Officials and Corrective Actions: The current YMCA Grant tracking form will be updated to include reporting requirement dates. The Associate Vice President of Finance (AVP) will maintain a calendar of all grant reporting requirements. The calendar will be populated as grants are awarded and reporting deadlines will be clarified with the governmental agencies if questions arise. The tracking form is reviewed twice monthly and is accessible to all members of the Finance team tasked with grant reporting and will be monitored by the AVP and Sr. Vice President of Finance.

View Audit 357040

Finding 561400 (2024-001)

Significant Deficiency 2024

Jefferson County

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.516

Recommendation: The county staff and management should review roles and responsibilities related to the annual reporting requirements and develop controls to ensure that regardless of position turnover, the required reporting is able to be submitted in a timely manner. This may include ensuring mult...

Recommendation: The county staff and management should review roles and responsibilities related to the annual reporting requirements and develop controls to ensure that regardless of position turnover, the required reporting is able to be submitted in a timely manner. This may include ensuring multiple county personnel are aware of deadlines and required reporting. Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this finding. The county will employ a system to ensure timely reporting that includes additional oversite of the program by the County administration. The position responsible for reporting has also undergone turnover and the new employee responsible for such reporting will be informed of the required deadlines.

View Audit 356966

Finding 561396 (2024-001)

Significant Deficiency 2024

Lee County, Florida

FL

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.302 § 200.303

U.S Department of Treasury 2024-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommended that the organization implement a review and approval process for all quarterly progress report submissions. This should include: •Training staff on...

U.S Department of Treasury 2024-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommended that the organization implement a review and approval process for all quarterly progress report submissions. This should include: •Training staff on the importance of the review and approval process. •Ensuring adequate staffing levels to handle the review process. •Developing clear guidelines and procedures for the review and approvalprocess. •Regularly monitoring and auditing the review process to ensure compliance. Explanation of disagreement with audit finding: Management concurs with the finding. Action taken in response to finding: Additional fiscal staff has been hired to assist with various fiscal tasks including grant compliance and reporting. The guidelines are being updated, the checklist expanded, and documentation of secondary approval of reports is being retained. Grant guidelines, procedures, and checklists will be utilized to ensure compliance is maintained. Name(s) of the contact person(s) responsible for corrective action: Pete Winton Planned completion date for corrective action plan: The above action plan will be implemented in fiscal year 2025.

View Audit 356961

Finding 561391 (2024-002)

Significant Deficiency 2024

Town of Plainville, Connecticut

CT

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

Finding 2024-002 Description of Finding Significant Deficiency in Internal Control over Compliance, and Other Matter Statement of Concurrence or Nonconcurrence The Town concurs. Corrective Action The Town agrees with this finding and will ensure the Board of Education department heads and Director...

Finding 2024-002 Description of Finding Significant Deficiency in Internal Control over Compliance, and Other Matter Statement of Concurrence or Nonconcurrence The Town concurs. Corrective Action The Town agrees with this finding and will ensure the Board of Education department heads and Director of Operations sign all invoices. Name of Contact Person Robert Buden, Director of Finance Completion Date May 20, 2025

View Audit 356956

Finding 561300 (2024-001)

Significant Deficiency 2024

Baltimore Regional Housing Partnership, Inc.

MD

HUD Housing Programs Reporting Significant Deficiency

Audit Finding Reference: 2024 - 001 Planned Corrective Action: BRHP continues weekly reporting of Request for Tenancy Approval processing and HAP Contract executions to identify any files where the 60-day deadline is approaching. PIC uploads continue to occur weekly. Hiring and retention of staff wh...

Audit Finding Reference: 2024 - 001 Planned Corrective Action: BRHP continues weekly reporting of Request for Tenancy Approval processing and HAP Contract executions to identify any files where the 60-day deadline is approaching. PIC uploads continue to occur weekly. Hiring and retention of staff while also managing through transitions remains a focus to preserve continuity for Housing Choice Voucher functions. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director, fwalton@brhp.org Anticipated completion date: December 31, 2025

View Audit 356938

Finding 561226 (2024-002)

Significant Deficiency 2024

Southeast Alaska Watershed Coalition

AK

Subrecipient Monitoring Reporting Significant Deficiency

FFATA reporting for all existing and future subawards will be implemented immediately. All SAWC staff involved in the writing and granting of subawards will be briefed on FFATA reporting requirements, and FFATA reporting will be included as a required step in any materials guiding the subaward grant...

FFATA reporting for all existing and future subawards will be implemented immediately. All SAWC staff involved in the writing and granting of subawards will be briefed on FFATA reporting requirements, and FFATA reporting will be included as a required step in any materials guiding the subaward granting process going forward.

View Audit 356865

Finding 561177 (2024-003)

Significant Deficiency 2024

M. Carter Plaza

OR

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Finding no.: 2024-003 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The monthly deposits to the replacement reserve account have been reinstated after the lapse which was due to a peri...

Finding no.: 2024-003 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The monthly deposits to the replacement reserve account have been reinstated after the lapse which was due to a period of transition of management in the property management department. The funding processes have been reestablished and procedures are in place to ensure there are no unplanned lapses in funding the reserve going forward. Anticipated completion date: February 2025

View Audit 356765

Finding 561176 (2024-002)

Significant Deficiency 2024

M. Carter Plaza

OR

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding no.: 2024-002 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The improvements in processes mentioned in the plan to address Fining no. 2024-001 will serve to accelerate closing ...

Finding no.: 2024-002 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The improvements in processes mentioned in the plan to address Fining no. 2024-001 will serve to accelerate closing procedures and help the audit to be completed on schedule allowing for the required calculation and deposit of the residual receipt reserve funds within the required time frame. Anticipated completion date: October 2025

View Audit 356765

Finding 561175 (2024-001)

Significant Deficiency 2024

M. Carter Plaza

OR

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Finding no.: 2024-001 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The closing of books and preparation for audit procedures is being addressed via improvements in internal controls r...

Finding no.: 2024-001 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The closing of books and preparation for audit procedures is being addressed via improvements in internal controls related to property accounting, month and year end closing procedures which include a new property management accounting software package. It is also being addressed via the hiring of more experienced staff during fiscal year 2024-2025. The organization anticipates that these improvements will allow for the audit to be completed within the required timeframe in the upcoming cycle. Anticipated completion date: October 2025

View Audit 356765

Finding 561163 (2024-001)

Significant Deficiency 2024

Warren County Housing Authority

IA

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, howe...

The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.

View Audit 356747

Finding 561091 (2024-001)

Significant Deficiency 2024

Sycamore Rehabilitation Services/ Hendricks County Arc, Inc.

IN

Reporting Significant Deficiency

2024-001 Significant deficiency related to preparation of the schedule of federal awards Recommendation: The auditor recommends implementing a documented SEFA preparation process, assigning a reviewer to ensure accuracy, and providing staff training on Uniform Guidance standards. A checklist or simi...

2024-001 Significant deficiency related to preparation of the schedule of federal awards Recommendation: The auditor recommends implementing a documented SEFA preparation process, assigning a reviewer to ensure accuracy, and providing staff training on Uniform Guidance standards. A checklist or similar tool could enhance consistency and completeness. Planned Corrective Action: Management agrees with the recommendation and will take necessary steps to address the issue. These steps include developing a formal SEFA preparation process, reconciling federal expenditures to the general ledger, training staff on Uniform Guidance requirements, and instituting a review process to ensure accuracy. Management anticipates implementing these corrective actions prior to the next audit cycle.

View Audit 356722

Corrective Action Plans

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