Corrective Action Plans

Finding 571307 (2024-001)

Material Weakness 2024

WA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles and federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: A new methodology for calculating indirect cost rates has been implemented, including working directly with EGMS staff at the beginning of the fiscal year to document the correct indirect rate per grant (for the 2024-25 fiscal year this was completed in March 2025). The District was previously not aware that OSPI was not modifying the hard coded rate. The District has significantly strengthened its internal controls over expenditures. We've implemented a checklist system for accounts payable, designed to catch errors such as duplicate taxation. Additionally, the District developed a master spreadsheet to reconcile all grant claims monthly, ensuring each claim is reconciled both before and after submission, and upon revenue receipt. Anticipated date to complete the corrective action: March 2025

View Audit 362249 Questioned Costs: $1

Finding 571248 (2024-001)

Significant Deficiency 2024

Catholic Charities of Shiawassee and Genesee Counties

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the req...

Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years. The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of the program, time studies and allocations will be reexamined at least biannually.

View Audit 362157 Questioned Costs: $1

Finding 571228 (2024-002)

Significant Deficiency 2024

Project Reality

UT

Procurement, Suspension & Debarment Significant Deficiency

Management intends to revise purchase order policies and procedures included in our finance policies and procedures to ensure that purchases receive prior approval before the purchase is made.

View Audit 362110

Finding 571152 (2024-001)

Significant Deficiency 2024

Hinds Community College District

MS

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education ...

a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education in the Cash Management Contracts Database and disclose the contract on the District's website. b. Corrective Action Planned: The Management has reviewed the District process of delivering Title IV credit balances to students. Management will disclose the third-party contractual agreement to its Servicer as well and provide the URL to the Department of Education via the Cash Management Contracts Database. The anticipated completion date is August 2025.

View Audit 362076

Finding 571131 (2024-001)

Significant Deficiency 2024

Capitol Grange Senior Citizens Housing Corporation (phase I)

MI

HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency

U.S. Department of Housing and Urban Development Capitol Grange Senior CItizen's Housing Corporation (Phase I) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River ...

U.S. Department of Housing and Urban Development Capitol Grange Senior CItizen's Housing Corporation (Phase I) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit period: July 1, 2023 - June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costgs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2024-001 - Significant Deficienc;y in Internal Control of Major Federal Program Compliance: Special Tests and Provisions - Residual Receipts Requirements Recommendation: The Project should deposit $153,970 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review annnual audits to identify the required residual reciept funding amounts.

View Audit 362022

Finding 571130 (2024-001)

Significant Deficiency 2024

Grange Acres Iii/iv Nonprofit Housing Corporation

MI

HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency

U.S. Department of Housing and Urban Development Grange Acres III/IV Nonprofit respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 ...

U.S. Department of Housing and Urban Development Grange Acres III/IV Nonprofit respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit period: July 1, 2023 - June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costgs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2024-001 - Significant Deficienc;y in Internal Control of Major Federal Program Compliance: Special Tests and Provisions - Residual Receipts Requirements Recommendation: The Project should deposit $171,788 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review annnual audits to identify the required residual reciept funding amounts.

View Audit 362021

Finding 571129 (2024-001)

Significant Deficiency 2024

Grange Acres Nonprofit Housing Corporation (phase Ii)

MI

HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency

U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48...

U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit period: July 1, 2023 - June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costgs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2024-001 - Significant Deficienc;y in Internal Control of Major Federal Program Compliance: Special Tests and Provisions - Residual Receipts Requirements Recommendation: The Project should deposit $174,928 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review annnual audits to identify the required residual reciept funding amounts.

View Audit 362020

Finding 571015 (2024-001)

Significant Deficiency 2024

Mrc Crestview Terrace

TX

Questioned Costs Internal Control / Segregation of Duties Cash Management

2024-001 Surplus Cash Payments Recommendation: We recommend management implement a control to ensure the surplus cash payments are deposited into the correct account and in accordance with the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the a...

2024-001 Surplus Cash Payments Recommendation: We recommend management implement a control to ensure the surplus cash payments are deposited into the correct account and in accordance with the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management transferred the funds to the correct account and implemented additional procedures to review monthly deposits, ensuring this issue is prevented in the future. Name(s) of the contact person(s) responsible for corrective action: Don Stephens and Michelle Miles. Planned completion date for corrective action plan: As of April 2025, Management is working with their lender, Lument, to have the surplus cash payment transferred from the Reserve for Replacement account to the Residual Receipts account.

View Audit 361975 Questioned Costs: $1

Finding 571011 (2024-002)

Significant Deficiency 2024

Homeward Pikes Peak

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Reconciliation of Grants Receivable Planned Corrective Action: 1. All invoices created and submitted will run through the Accounts Receivable module. 2. Accounts Receivable module will be reconciled monthly to the Trial Balance by the Staff Accountant and reviewed by the Finance Director. 3. Qua...

Reconciliation of Grants Receivable Planned Corrective Action: 1. All invoices created and submitted will run through the Accounts Receivable module. 2. Accounts Receivable module will be reconciled monthly to the Trial Balance by the Staff Accountant and reviewed by the Finance Director. 3. Quarterly or as needed the Finance Director and CEO will review the Aged Accounts Receivable Report. Person Responsible for Corrective Action: Jereme Fish, Director of Finance. Anticipated Date of Completion: July 1st, 2025

View Audit 361959

Finding 571010 (2024-001)

Significant Deficiency 2024

Homeward Pikes Peak

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.510

Preparation of and Internal Controls Over Monthly Invoicing and SEFA Preparation Planned Corrective Action: 1. All invoices created and submitted will run through the Accounts Receivable module. 2. All Accounts Receivable will be posted from the subledger to the ledger by the Director of Finance....

Preparation of and Internal Controls Over Monthly Invoicing and SEFA Preparation Planned Corrective Action: 1. All invoices created and submitted will run through the Accounts Receivable module. 2. All Accounts Receivable will be posted from the subledger to the ledger by the Director of Finance. Person Responsible for Corrective Action: Jereme Fish, Director of Finance. Anticipated Date of Completion: June 1st, 2025

View Audit 361959

Finding 571009 (2024-001)

Material Weakness 2024

Home Forward

OR

Eligibility Material Weakness Significant Deficiency

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that Home Forward reviews the controls in place to ensure that recertifications are performed timely and the income is supported. Explanation of disagreement with audit finding: There is no disagreement...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that Home Forward reviews the controls in place to ensure that recertifications are performed timely and the income is supported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to COVID, we had software controls in place that did not allow staff to override the next re-exam dates. We removed those restrictions during COVID. Since this audit finding we have now put those controls back in place. We also have training scheduled to discuss income calculations and to reiterate processes related to review schedules. The training will focus on correct income calculation procedures and documentation and will highlight maintaining effect dates for reviews when they are not completed on time due to resident failure to provide documentation. Name(s) of the contact person(s) responsible for corrective action: Elise Anderson (software controls) and Suzanne Couttouw (income/ exam date training) Planned completion date for corrective action plan: • Software controls back in place 6/1/2025 • Income Calculation training 7/16/2025

View Audit 361950

Finding 571008 (2024-002)

Significant Deficiency 2024

City of Brainerd

MN

Matching / Level of Effort / Earmarking Reporting Significant Deficiency

Reporting & Earmarking Federal Agency: U.S Department of Treasury Federal Program Name: Coronavirus State & Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Compliance Requirement Affected: Reporting & Earmark...

Reporting & Earmarking Federal Agency: U.S Department of Treasury Federal Program Name: Coronavirus State & Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Compliance Requirement Affected: Reporting & Earmarking Award Period: FY24 Recommendation: We recommend that the City implement procedures and controls to ensure the required reports are accurate before submitting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take in response to finding: The City will implement controls to ensure required reports are accurate before submitting. Name of the contact person responsible for corrective action: Connie Hillman, Finance Director Planned completion date for corrective action plan: December 31, 2025

View Audit 361947

Finding 571005 (2024-005)

Significant Deficiency 2024

Eastern Carolina Human Services Agency, Inc.

NC

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Management will obtain required depository agreements for all HUD bank accounts. Proposed Completion Date: As soon as possible.

View Audit 361938

Finding 571003 (2024-004)

Significant Deficiency 2024

Eastern Carolina Human Services Agency, Inc.

NC

HUD Housing Programs Reporting Significant Deficiency

Management will work closely with the audit firm to ensure that the required reporting to HUD is completed by the due date. Proposed Completion Date: Management is currently working to ensure that FY 2022 and 2023 reporting is completed. The FY 2024 submission will be late, but will be completed s...

Management will work closely with the audit firm to ensure that the required reporting to HUD is completed by the due date. Proposed Completion Date: Management is currently working to ensure that FY 2022 and 2023 reporting is completed. The FY 2024 submission will be late, but will be completed shortly after the financial statement audit is completed. Management anticipates that the June 30, 2025 audit and reporting package will be completed by the due date.

View Audit 361938

Finding 570985 (2024-002)

Significant Deficiency 2024

Evergreen Youth & Family Services, Inc.

MN

Subrecipient Monitoring Reporting Significant Deficiency

Transitional Living for homeless Youth – Assistance Listing No. 93.550 Recommendation: It is recommended that the Organization implement controls to monitor program income and ensure that the funds are being properly used before requesting additional federal funds. This could include requiring regul...

Transitional Living for homeless Youth – Assistance Listing No. 93.550 Recommendation: It is recommended that the Organization implement controls to monitor program income and ensure that the funds are being properly used before requesting additional federal funds. This could include requiring regular reporting on the use of program income and conducting periodic reviews to ensure compliance with program requirements. Additionally, the Organization should review its policies and procedures to ensure that they are in compliance with program requirements and make any necessary updates. Finally, the Organization should ensure that all staff members responsible for monitoring program income are properly trained and have a clear understanding of program requirements. Note, the organization implemented the recommendations in April of 2024 after the 2023 audit was completed. However, there was still a portion of 2024 where the process was not implemented. Thus, a repeat finding was warranted Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During each Payment Management System Draw process, the Finance Director will verify the draw amounts and run a program income and expense report to verify that the amount of miscellaneous expenses for the Transitional Living Program are more than the program income received. A copy of the income and expense statement will be saved in each draw file with the other verification documents. A column for verification initials of this process was added to the ACF Grant Balances Spreadsheet used for recording the draw amounts and dates of the draws. Name(s) of the contact person(s) responsible for corrective action: Julia Montebello, Finance Director Planned completion date for corrective action plan: 4/26/2024

View Audit 361922

Finding 570982 (2024-001)

Significant Deficiency 2024

Wieder Silver Manor Apartments

OH

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with ...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management discovered the oversight in August 2024, and the required deposits were immediately made, Management has implemented additional controls to prevent the recurrence of the oversight. Management has already made the required deposit. Name(s) of the contact person(s) responsible for corrective action: Elaine Gimmel, Executive Director Planned completion date for corrective action plan: June 30, 2025 – corrective measure occurred in August 2024, prior to the audit.

View Audit 361908

Finding 570874 (2024-003)

Significant Deficiency 2024

Rice County, Minnesota

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

2024-003 Temporary Assistance for Needy Families Program (TANF) (Assistance Listing #93.558) Award #2401MNTANF, Passed through Minnesota Department of Human Services: Grant Period Year Ended December, 31, 2024: Eligibility Requirement Recommendation: It is recommended the County implement procedure...

2024-003 Temporary Assistance for Needy Families Program (TANF) (Assistance Listing #93.558) Award #2401MNTANF, Passed through Minnesota Department of Human Services: Grant Period Year Ended December, 31, 2024: Eligibility Requirement Recommendation: It is recommended the County implement procedures to ensure all required documentation is maintained in the file and that there are procedures in place to review files for errors and omissions in eligibility documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their process for data input and recording and remind staff to verify all eligibility requirements are documented for verbal interviews. Name of contact person responsible for corrective action plan: Rick Gieseke, Deputy Administrator Community Services and Deb Purfeerst, Public Health Director. Planned completion date for corrective action plan: December 31, 2025

View Audit 361810

Finding 570672 (2024-004)

Significant Deficiency 2024

National Pork Board

IA

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Finding: Significant Deficiency in Internal Control over Compliance, Suspension and Debarment Recommendation: The Board should adopt a written suspension and debarment policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to...

Finding: Significant Deficiency in Internal Control over Compliance, Suspension and Debarment Recommendation: The Board should adopt a written suspension and debarment policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Written suspension and debarment policy will be adopted. Responsible Official: Andrea Goering Completion Date: 12/31/25

View Audit 361689

Finding 570505 (2024-001)

Significant Deficiency 2024

Polk County, Florida

FL

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Department of Homeland Security Hazard Mitigation Grant-Assistance Listing No. 97.039 Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before su...

Department of Homeland Security Hazard Mitigation Grant-Assistance Listing No. 97.039 Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the grantor, facilitating easier oversight and monitoring of grant compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will further strengthen oversight of programmatic reporting by developing and implementing a system of monitoring procedures to guarantee that periodic reports contain the appropriate data, have an adequate review performed by the relative Division Director, and are submitted within the timeframe required by the funder. The proper submission of close-out reports will also be accomplished through the developed monitoring procedures. A grant management software will be purchased and implemented and become a foundational component of the County's grant management infrastructure, allowing for more effective oversight by the County grant manager and ensuring greater compliance with all applicable regulations. Additionally, the County will implement mandatory trainings focusing on 2 CFR Part 200, to ensure fiscal and project managers involved with grant projects are fully educated on uniform administrative requirements, including proper reporting and close-out procedures, cost principles, and audit requirements related to federal and pass-through awards. Name(s) of the contact person(s) responsible for corrective action: Terri Saltzman, Grants and Community Investment Manager. Planned completion date for corrective action plan: September 30, 2025. If the Department of Homeland Security has questions regarding this plan, please call Terri Saltzman at 863-519-2049.

View Audit 361493

Finding 570440 (2024-001)

Significant Deficiency 2024

Gulf Coast Heron Housing, INC

FL

HUD Housing Programs Reporting Significant Deficiency

Finding: Under the Uniform Guidance, Section 200.512 Report Submission, the audit must be completed, and the data collection form and single audit package must be submitted to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receipt of the auditor's report, or nine mo...

Finding: Under the Uniform Guidance, Section 200.512 Report Submission, the audit must be completed, and the data collection form and single audit package must be submitted to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receipt of the auditor's report, or nine months after year end of the audit period. This deadline would have been March 31, 2025, for the Organization's Single Audit reporting for the year ended June 30, 2024. Corrective Action Taken or Planned: Management has reviewed the recommendations and will develop a schedule with auto reminders to ensure that these reporting requirements are completed on a timely basis. The corrective action will be implemented no later than June 30, 2025. The primary designated official is the Chief Financial Officer.

View Audit 361410

Finding 570038 (2024-006)

Significant Deficiency 2024

Passage Home

NC

Questioned Costs Allowable Costs / Cost Principles Cash Management

Supportive Services for Veteran Families Assistance Listing No. 64.033 Recommendation: We recommend the Corporation review the expenditures submitted to sales taxes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...

Supportive Services for Veteran Families Assistance Listing No. 64.033 Recommendation: We recommend the Corporation review the expenditures submitted to sales taxes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Within 60 days of audit issuance, the Interim CFO will conduct training for finance staff regarding accounts payable invoices and sales tax requirements and coding. Updated accounts payable policies and procedures include a process to ensure that the CFO reviews and codes sales tax when checks are prepared, approved and signed. Name of the contact person responsible for corrective action: Karen Harshman Planned completion date for corrective action plan: 09/30/2025

View Audit 361326 Questioned Costs: $1

Finding 569970 (2024-003)

Significant Deficiency 2024

City of Marco Island

FL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.303

DEPARTMENT OF HOMELAND SECURITY Disaster Grant Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress submissions. This should include: Training sta...

DEPARTMENT OF HOMELAND SECURITY Disaster Grant Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress 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 guidelins and procedures for the review and approval process. Regularly monitoring and auditing the review process to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The City will implement a review and approval process for all quarterly progress report submissions within it ERP (Enterprise Resource Planning) software system. The City will train its staff on the importance of the review and approval process. The City will ensure adequate staffing levels to handle the review process. The City will develop clear guidelines and procedures for the review and approval process. The City will regularly monitor and audit the reivew process to ensure compliance. Name(s) of the contact person(s) for corrective action: Guillermo Polanco. Planned completion date for corrective action plan: 09/30/2025

View Audit 361239

Finding 569941 (2024-001)

Significant Deficiency 2024

Safe Haven Family Shelter, Inc.

TN

Questioned Costs Allowable Costs / Cost Principles Cash Management

Department of Health and Human Services Nashville Safe Haven Family Shelter, Inc respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 1, 2024 through December 31, 2024 The findings from the schedule of findings and questioned costs are...

Department of Health and Human Services Nashville Safe Haven Family Shelter, Inc respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 1, 2024 through December 31, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2024-001 Temporary Assistance for Needy Families – Assistance Listing No. 93.558 Recommendation: We recommend that management compares the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register to ensure only expenses incurred is being allocated to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Safe Haven will only change mileage reimbursement rates each year at the beginning of a calendar month, since allocations are calculated based on a single mileage rate for the month. Furthermore, Safe Haven will work with our Salesforce consultants to ensure the mechanism used to allocate staff costs is accurately programmed to calculate costs not to exceed actual amounts paid. Lastly, we will make it practice to compare the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register each month before completion of invoicing. Name(s) of the contact person(s) responsible for corrective action: Ben Piñon, Finance Director. Planned completion date for corrective action plan: August 2025 If the US Department of Health and Human Services has questions regarding this plan, please call Ben Piñon at 615-256-8195 ext. 125.

View Audit 361187 Questioned Costs: $1

Finding 569859 (2024-001)

Significant Deficiency 2024

Coachella Valley Rescue Mission

CA

Equipment & Real Property Management Significant Deficiency § 200.313

2024-001 – Equipment and Real Property Management Policy Planned Corrective Action: Management is working on creating and implementing policies and procedures surrounding equipment and real property management. Name of Contact Persons: Amanda Galindo, Executive Director, Angie Warren, Finance Mana...

2024-001 – Equipment and Real Property Management Policy Planned Corrective Action: Management is working on creating and implementing policies and procedures surrounding equipment and real property management. Name of Contact Persons: Amanda Galindo, Executive Director, Angie Warren, Finance Manager and Teri Ortiz, Grants Specialist Anticipated completion date: May 23, 2025

View Audit 361125

Finding 569834 (2024-001)

Significant Deficiency 2024

California Institute of Environmental Studies

CA

Reporting Significant Deficiency

1. Federal grant agreements will be reviewed at inception and during year-end close to assess the presence of noncash assistance. 2. Coordination between program and finance staff will be enhanced to improve federal award documentation and reporting. 3. A SEFA checklist has been adopted to guide yea...

1. Federal grant agreements will be reviewed at inception and during year-end close to assess the presence of noncash assistance. 2. Coordination between program and finance staff will be enhanced to improve federal award documentation and reporting. 3. A SEFA checklist has been adopted to guide year-end reporting and audit requirement determination. 4. Training will be provided to accounting and grants management staff on Uniform Guidance requirements, especially 2 CFR 200.502 and 200.510.

View Audit 361104

Corrective Action Plans

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