Corrective Action Plans

Finding 1225536 (2024-004)

Material Weakness 2024

Westinghouse Arts Academy Charter School

PA

Subrecipient Monitoring Reporting Significant Deficiency

Description of Finding: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF - ESSER Recipient Data Collection Form 0MB PRA Number: 0MB No. 1810-0749 was not filed. Corrective Action: As of March 2026, the Business Manager is completing the annual performance report....

Description of Finding: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF - ESSER Recipient Data Collection Form 0MB PRA Number: 0MB No. 1810-0749 was not filed. Corrective Action: As of March 2026, the Business Manager is completing the annual performance report. The School will ensure that the required report is completed and submitted, as applicable, in accordance with the reporting requirements established by the Department of Education and the applicable pass-through entity. To address this finding going forward, the School, with assistance from its contracted accounting and management firm, will review grant agreements, award documents, funding agency communications, and applicable compliance requirements for new and existing federal grants to identify required reports and reporting deadlines. The School and the contracted accounting and management firm will coordinate to ensure that federal grant revenue, expenditures, planned expenditures, and other required data are maintained in a manner that supports timely and accurate reporting. This will include tracking grant activity in the general ledger and retaining supporting documentation needed to complete required grant reports. Management will review required federal grant reports before submission, when applicable, to ensure the reports are complete, accurate, and supported by documentation. Documentation of submission and management review will be retained. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is current-ly working with the firm on the corrective actions outlined here. The School will remit the required reporting as outlined above as soon as possible, but no later than December 31, 2026.

View Audit 408416

Finding 1225534 (2024-002)

Material Weakness 2024

Westinghouse Arts Academy Charter School

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Description of Finding: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Statement of Concurrence or Nonconcurrence: The School acknowledges...

Description of Finding: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Statement of Concurrence or Nonconcurrence: The School acknowledges the audit finding related to internal controls over the preparation of the Schedule of Expenditures of Federal Awards. The School recognizes the importance of properly identifying and reporting all federal award expenditures in accordance with the Uniform Guidance. Corrective Action: To address this finding, the School, with assistance from its contracted accounting and management firm, will track federal award revenues and expenditures separately in the general ledger. The School and the contracted accounting and management firm will use appropriate general ledger accounts, grant codes, project codes, or other tracking mechanisms to separately identify federal award activity from state, local, and other non-federal activity. The School, with assistance from the contracted accounting and management firm, will prepare a Schedule of Expenditures of Federal Awards at the end of each fiscal year, as required. The schedule will be prepared using the federal award revenues and expenditures tracked in the general ledger and will be reviewed against available supporting documentation, including grant award documents, reimbursement requests, drawdown records, funding agency reports, and other applicable grant documentation. The School will maintain supporting documentation for the amounts reported on the Schedule of Expenditures of Federal Awards. Management will review the schedule for completeness and accuracy before it is provided to the auditors. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is currently working with the firm on the corrective actions outlined here. The School does not anticipate a single audit requirement moving forward.

View Audit 408416

Finding 1225240 (2024-002)

Material Weakness 2024

Geauga County

OH

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.329

Pam McMahan became the party responsible for the reporting. All reporting to date has been completed.

View Audit 408278

Finding 1224643 (2024-002)

Material Weakness 2024

United Voices for Newcomer Rights

NM

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

Recommendation We recommend that UVNR strengthen its payroll review and approval procedures by requiring that: - The final timesheet used to process payroll be reviewed and approved by the appropriate supervisor before payroll is submitted; - Approved timesheets be reconciled to the payroll register...

Recommendation We recommend that UVNR strengthen its payroll review and approval procedures by requiring that: - The final timesheet used to process payroll be reviewed and approved by the appropriate supervisor before payroll is submitted; - Approved timesheets be reconciled to the payroll register and retained with the payroll documentation; - Timesheet calculations and total hours be independently reviewed for math accuracy; - Version controls be implemented to clearly identify the final approved timesheet when corrected or revised timesheets are submitted; and - Payroll errors and discrepancies be documented and corrected promptly through a subsequent payroll. Management Response Corrective Action: The identified exceptions resulted from isolated administrative errors in the payroll review process and did not reflect intentional noncompliance. Specifically, one exception occurred because an updated Excel timesheet was used for payroll processing without obtaining the required supervisory approval or retaining documentation demonstrating approval of the final version. The second exception resulted from a clerical error in totaling hours on a timesheet. Management acknowledges that these errors indicate opportunities to strengthen payroll review, documentation, and reconciliation procedures. To address the finding, UVNR has implemented enhanced payroll controls designed to improve the accuracy, completeness, and documentation of payroll transactions charged to federal awards: • All payroll timesheets must receive documented supervisory approval before payroll is processed. Only the final approved version of the timesheet may be submitted for payroll processing. • Payroll staff will reconcile approved timesheets to the payroll register prior to payroll submission and retain the approved timesheets with the supporting payroll documentation. • An independent review of timesheet calculations and total hours will be performed before payroll is finalized to verify mathematical accuracy. • Version control procedures have been established to ensure that revised or corrected timesheets are clearly identified as the final approved version, with prior versions retained as appropriate for audit purposes. • Any payroll discrepancies identified after processing will be documented and corrected through the next available payroll cycle, with supporting documentation maintained for the adjustment. • In addition, management will provide refresher training to supervisors and payroll personnel regarding timesheet approval requirements, documentation retention, and payroll review procedures to promote consistent compliance with internal controls and federal grant requirements. Management expects these corrective actions to strengthen internal controls over payroll processing and prevent similar exceptions in the future. Due Date of Completion July 21, 2026 Responsible Party(ies) Co-Executive Directors

View Audit 407899

Finding 1224642 (2024-001)

Material Weakness 2024

United Voices for Newcomer Rights

NM

Reporting Significant Deficiency § 200.512

Recommendation We recommend that UVNR strengthen its financial close and audit preparation procedures by: - Establishing a formal year-end closing and Single Audit calendar; - Assigning responsibility for preparing the financial statements, SEFA, and audit schedules; - Monitoring audit requests and ...

Recommendation We recommend that UVNR strengthen its financial close and audit preparation procedures by: - Establishing a formal year-end closing and Single Audit calendar; - Assigning responsibility for preparing the financial statements, SEFA, and audit schedules; - Monitoring audit requests and outstanding documentation throughout the audit; - Establishing internal deadlines sufficiently in advance of the Federal Audit Clearinghouse deadline; and - Providing requested documentation to the auditor by agreed-upon dates to allow sufficient time to complete and file the audit timely. Management Response Corrective Action: Management agrees with the finding, and we recognize the importance of strengthening the year-end financial close and audit preparation process to ensure timely completion of the annual audit and Single Audit. The late completion of the audit, and consequently the late filing of the Data Collection Form, resulted from a combination of circumstances, including challenges encountered during UVNR’s audit preparation process, as well as staff transitions within both the UVNR's outsourced accounting firm and our auditing firm during the same period. To address the finding, UVNR will implement a formal year-end closing and Single Audit calendar that establishes key milestones, internal deadlines, and assigned responsibilities for all financial reporting and audit-related activities. Specific staff will be designated as responsible for the preparation and review of the financial statements, Schedule of Expenditures of Federal Awards (SEFA), and all required audit schedules and supporting documentation. Management will also implement a centralized process for tracking auditor requests and monitoring the status of outstanding documentation throughout the audit to ensure timely responses. Internal deadlines will be established well in advance of the Federal Audit Clearinghouse filing deadline to provide sufficient time for management review, auditor fieldwork, resolution of audit questions, and final report issuance. These corrective actions are intended to improve the efficiency of the financial close process, strengthen accountability, and ensure that future audits are completed and submitted within all required deadlines. Many of the recommendations have been established and are being implemented for the upcoming 2025 annual and Single Audit to ensure we meet the Federal Audit Clearinghouse deadline in September 2026. Due Date of Completion July 31, 2026 Responsible Party(ies) Co-Executive Directors

View Audit 407899

Finding 1224624 (2024-001)

Material Weakness 2024

American Committee for Shaare Zedek Hospital in Jerusalem, Inc.

NY

Reporting Significant Deficiency Internal Control / Segregation of Duties

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

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

View Audit 407880

Finding 1224620 (2024-004)

Material Weakness 2024

Knoxville Knox County Community Action Committee

TN

Material Weakness Significant Deficiency Matching / Level of Effort / Earmarking

Internal Control Over General Disbursements Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: Implement a formal way to document the review and approval of transportation costs charged from Knox County to provide evidence that internal controls are eff...

Internal Control Over General Disbursements Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: Implement a formal way to document the review and approval of transportation costs charged from Knox County to provide evidence that internal controls are effectively designed and implemented and functioning. Explanation of disagreement with audit finding: There is no disagreement with the finding regarding the need to formally document the review and approval of transportation costs charged by the Knox County Service Center (Garage). Action taken in response to finding: CAC’s vehicles are serviced at the Knox County Service Center (garage), with services billed monthly. Although transportation charges from the County were reviewed monthly, documentation of that review was not formally retained. Because the FY2023 and FY2024 audits were conducted concurrently, the enhanced documentation procedures implemented during FY2026 were not yet in operation during the FY2024 audit period. CAC implemented the following corrective actions: • Monthly review and approval of transportation charges by designated Finance personnel, including signature and date of review • Retention of supporting documentation with the monthly review to provide evidence of management approval Management will perform periodic review to ensure documentation controls are consistently applied. Name(s) of the contact person(s) responsible for corrective action: Misty Goodwin, Chief Executive Officer, Anna Roeder, Chief Financial Officer. Planned completion date for corrective action plan: Documentation procedures were implemented in February 2026 and remain operational with ongoing monitoring.

View Audit 407853

Finding 1224529 (2024-004)

Material Weakness 2024

Harvest Homes Corporation 094-Hd005-Np-Cmi

ND

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over documentation of periodic review of tenant files. Completion Date – 12/31/26

View Audit 407778

Finding 1223974 (2024-003)

Material Weakness 2024

Housing Hope and Subsidiaries

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Beginning July 1, 2025, ...

Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Beginning July 1, 2025, the Payroll Specialist began saving physically signed timesheets that document allocations to grants. Beginning August 1, 2025, allocations to grants are captured within the payroll system, ADP, along with the supervisor approval. The Payroll Specialist verifies each line on the timesheet is approved, which the system requires for the employee to receive payment. Anticipated completion date: Corrective action of signed allocation timesheets was implemented July 1, 2025. Corrective action of allocations to grants within ADP was implemented August 1, 2025.

View Audit 407369

Finding 1223784 (2024-002)

Material Weakness 2024

City of Santa Maria

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

U.S. Department of Housing and Urban Development Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: We recommend the City implement policies and procedures to ensure that the Federal Funding Accountability and Transparency Act (FFATA) reporting occurs for all subawards...

U.S. Department of Housing and Urban Development Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: We recommend the City implement policies and procedures to ensure that the Federal Funding Accountability and Transparency Act (FFATA) reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Finance Department will ensure that all departments are aware of this compliance requirement and ensure reporting requirements are performed timely in relation to subawards. Name(s) of the contact person(s) responsible for corrective action: Rebecca Campbell, Finance Director Planned completion date for corrective action plan: July 2026

View Audit 407251

Finding 1223768 (2024-004)

Material Weakness 2024

CENTER OF EXCELLENCE FOR EDUCATOR PREPARATION & INNOVATION, INC.

SC

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Significant Deficiency

Root Cause Analysis: The condition resulted from a lapse in the execution of an established control rather than the absence of a control framework. The EPI Center had formal memoranda of understanding in place with participating districts that defined match requirements, including in-kind contributi...

Root Cause Analysis: The condition resulted from a lapse in the execution of an established control rather than the absence of a control framework. The EPI Center had formal memoranda of understanding in place with participating districts that defined match requirements, including in-kind contributions of personnel time and effort, and contemplated periodic certification of those contributions. While the MOUs indicated that districts would confirm match contributions on a quarterly basis, The EPI Center did not consistently obtain those confirmations during the audit period. Since the audit period, The EPI Center has obtained written attestations from participating districts confirming the source and amount of the personnel contributions used as match and has implemented procedures to ensure that such certifications are collected and retained based on funder requirements. Response, with details: ☒Corrective Active Plan ☒Clarification 46 Management believes the match contributions reported are valid, reasonable, and allocable to the program. Match was calculated using verifiable district salary schedules and a consistently applied methodology (e.g., 25% effort allocation tied to program outcomes, participation, and service delivery). No evidence was identified indicating that federal funds were used to meet match requirements or that match contributions were applied to other federal programs. Importantly: There is no evidence that these salaries were charged to federal funds, mitigating the risk of double counting or supplanting. All personnel included as match were employees of public-school districts, whose compensation structures are governed by transparent, state- and locally- funded salary schedules. Services provided by these personnel supported program implementation and intended outcomes (e.g., coaching, mentoring, instructional support aligned with grant objectives). This finding reflects a documentation and control execution gap rather than a deficiency in the allowability or validity of match contributions. Corrective Actions The EPI Center has implemented, or is in the process of implementing, the following corrective actions to ensure full compliance moving forward: 1. Retroactive Certification (Completed - March 2026) Developed standardized district attestation forms for match contributions. Initiated collection of retroactive certifications from all participating districts to formally validate previously reported match. 2. Match Verification Process (Completed - April 2026) Established a certification process requiring district-level verification of match contributions. Management will align match verification with financial reconciliation and reporting in accordance with funder requirements. 3. Strengthened Partner Guidance and Agreements (Completed - April 2026) Updated MOUs and partnership agreement templates to include explicit federal documentation requirements for match that align to reporting requirements. Provided technical assistance to district partners to ensure consistent understanding and compliance. While the reported questioned cost exposure (approximately $3.4M) is acknowledged, The EPI Center notes that the condition relates to documentation rather than the underlying validity of the costs. There is no indication of unallowable costs, fraud, or misuse of funds, and no evidence that federal funds were used to meet match requirements. 47 All match contributions are based on public school district salary structures, which are subject to established oversight and accountability. Accordingly, the underlying match amounts are supported by objective and verifiable data sources. This finding reflects a documentation and timing matter, rather than concerns related to allowability, allocability, or program integrity. The EPI Center requests that this distinction be considered in assessing the overall severity and classification of the finding. Responsible Party: Project Lead, Finance Specialist Timeline for Completion: Ongoing with an expected completion date for all items by April 2026

View Audit 407243

Finding 1223589 (2024-001)

Material Weakness 2024

John Stark Regional High School

NH

Subrecipient Monitoring Reporting Significant Deficiency

We created a procedure and ensured the appropriate staff members know their responsibilities in filing time and effort documentation

View Audit 407020

Finding 1223571 (2024-004)

Material Weakness 2024

County of Imperial

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

2024-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding:...

2024-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: ICWDO acknowledges the recommendation and is actively working on a remedy and on the development of formal policies as recommended, which will assist ICWDO’s fiscal team in ensuring that all reports are appropriately reconciled. ICWDO acknowledges the recommendations from finding 2021-010 related to a formalization of the Administrative/fiscal processes and protocols to ensure that procedures are consistently followed to guarantee that reports agree to the amounts recorded in the general ledger and SEFA. Additionally, the recommendation specifics that protocols to ensure the separation of duties are featured in the policy. ICWDO operates under WIOA guidelines and follows County fiscal/administrative policies. Internal policies that include formal controls and procedures to ensure that monthly reports and general ledgers are consistent, with clear segregation of duties will be formally adopted. Aspects of these policies will include: • Protocol for preparation of monthly reports by the fiscal manager, and approval and signature by ICWDO Director • Protocol for preparation of closeouts that will provide the hierarchy of development, review, and approval for future reference. • Schedule monthly closeout meetings with the fiscal department and administration to ensure that documents are reviewed separately, and issues are addressed promptly. • Protocol for Policy Committee review, comment and direction, and approval for implementation by vote of the full workforce development board. ICWDO anticipates to implement the corrective action by December 31, 2025. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2025

View Audit 406996

Finding 1223478 (2024-001)

Material Weakness 2024

Utah Navajo Health System, Inc.

UT

Reporting Significant Deficiency

Finding # 2024-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF...

Finding # 2024-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF-SAC. Responsible Party - Andrew Evans, Chief Financial Officer Estimated Completion Date - On or before June 30, 2026

View Audit 406837

Finding 1223225 (2024-001)

Material Weakness 2024

California Labor Federation

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

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

View Audit 406708

Finding 1223202 (2024-002)

Material Weakness 2024

State Education Resource Center

CT

Reporting Significant Deficiency

To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal departme...

To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.

View Audit 406698

Finding 1223020 (2024-002)

Material Weakness 2024

OURSPACE WORLD, INC.

MD

Allowable Costs / Cost Principles Reporting Significant Deficiency

Planned Corrective Action: We are planning to implement a regular review of documented processes, as well as develop a log and recording system of the results of running our financial processes. Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: In progr...

Planned Corrective Action: We are planning to implement a regular review of documented processes, as well as develop a log and recording system of the results of running our financial processes. Contact Name and Title Responsible for Corrective Action Kwabena Sika, Founding Director Status: In progress

View Audit 406581

Finding 1221558 (2024-030)

Material Weakness 2024

Commonwealth of Puerto Rico - Department of the Family

PR

Eligibility Significant Deficiency Internal Control / Segregation of Duties

VIEWS OF RESPONSIBLE OFFICIALS ACUDEN is committed to reinforcing our eligibility determination process by standardizing review workflows. We are prioritizing the completion of all missing documentation for affected files and ensuring that every future Eligibility Certificate reflects the required t...

VIEWS OF RESPONSIBLE OFFICIALS ACUDEN is committed to reinforcing our eligibility determination process by standardizing review workflows. We are prioritizing the completion of all missing documentation for affected files and ensuring that every future Eligibility Certificate reflects the required technical and supervisory validations to guarantee compliance. The following corrective actions will be implemented: 1. ACUDEN will recruit at least two (2) staff members to support the implementation of the eligibility verification protocol and ensure adequate capacity for document review. 2. A verification protocol will be established to confirm that all required supporting documents are present and complete prior to finalizing eligibility determinations. A standardized checklist will be created to ensure no document is missing, including during data migration processes. 3. ACUDEN will implement a mandatory dual- verification procedure for all Eligibility Certificates, requiring both the Technician and the Coordinator to sign prior to issuance. IMPLEMENTATION DATE September 2026 RESPONSIBLE PERSON Child Care Director – Sidnia Velez Assistant Administrator for Human Resources – Alex Lopez

View Audit 405849

Finding 1221550 (2024-025)

Material Weakness 2024

Commonwealth of Puerto Rico - Department of the Family

PR

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.302 § 200.305 § 200.334 § 200.335 § 200.336

VIEWS OF RESPONSIBLE OFFICIALS ADFAN concurs with the finding. The agency acknowledges the requirement to maintain written procedures in accordance with 2 CFR §200.302, including procedures related to cash management and the determination of allowable costs under federal awards. The condition identi...

VIEWS OF RESPONSIBLE OFFICIALS ADFAN concurs with the finding. The agency acknowledges the requirement to maintain written procedures in accordance with 2 CFR §200.302, including procedures related to cash management and the determination of allowable costs under federal awards. The condition identified was impacted by limited staffing resources within the Finance Area, which affected the timely completion and formalization of the required written procedures. In addition, the Finance Procedures Manual is currently under review and revision to ensure compliance with Uniform Guidance requirements and to strengthen internal controls over federal programs. As corrective action, ADFAN is completing the update and formalization of the Finance Procedures Manual, which will incorporate the written procedures required by Uniform Guidance. Upon completion, the revised manual will be formally approved, communicated to relevant personnel, and implemented across the agency. Management will also continue assessing staffing needs and resource allocation within the Finance Area to support the ongoing maintenance and monitoring of financial policies and procedures. IMPLEMENTATION DATE December 31, 2026 RESPONSIBLE PERSON Rafael López Arocho Assistant Administrator on Administration

View Audit 405849

Finding 1221541 (2024-021)

Material Weakness 2024

Commonwealth of Puerto Rico - Department of the Family

PR

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency § 200.300 § 200.306 § 200.309 § 200.403

VIEWS OF RESPONSIBLE OFFICIALS The PRDF Human Resources Department will conduct personal file reviews at the beginning of next fiscal year; to include any missing paperwork and the department will establish as a procedure a periodical review of all files. IMPLEMENTATION DATE First quarter of Fiscal ...

VIEWS OF RESPONSIBLE OFFICIALS The PRDF Human Resources Department will conduct personal file reviews at the beginning of next fiscal year; to include any missing paperwork and the department will establish as a procedure a periodical review of all files. IMPLEMENTATION DATE First quarter of Fiscal Year 2026-2027 RESPONSIBLE PERSON Waleska Lopez Faria Assistant Secretary for Human Resources

View Audit 405849

Finding 1221268 (2024-008)

Material Weakness 2024

GREEN RURAL REDEVELOPMENT ORGANIZATION, INC.

NC

Allowable Costs / Cost Principles Reporting Significant Deficiency

The chief financial officer will compare the FSR to the grant before submission.

View Audit 405625

Finding 1221267 (2024-007)

Material Weakness 2024

GREEN RURAL REDEVELOPMENT ORGANIZATION, INC.

NC

Allowable Costs / Cost Principles Cash Management Reporting

The chief financial officer will compare the FSR to the grant before submission.

View Audit 405625

Finding 1221266 (2024-006)

Material Weakness 2024

GREEN RURAL REDEVELOPMENT ORGANIZATION, INC.

NC

Allowable Costs / Cost Principles Significant Deficiency

The assistant finance officer will reconcile invoices to the amount of the federal award. The chief finance officer will review and submit the FSR for approval.

View Audit 405625

Finding 1221265 (2024-005)

Material Weakness 2024

GREEN RURAL REDEVELOPMENT ORGANIZATION, INC.

NC

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

Bill.com is the system being used to approve disbursements and maintain an audit trail.

View Audit 405625

Finding 1221264 (2024-004)

Material Weakness 2024

GREEN RURAL REDEVELOPMENT ORGANIZATION, INC.

NC

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

A process has been put in place where we use bill.com to keep all backup documentation for expenditures. The backup documentation is entered with the invoice for payment.

View Audit 405625

Corrective Action Plans

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