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Views of Responsible Officials: During 2025, the Foundation experienced an extraordinary period of uncertainty surrounding the continued availability and accessibility of Federal funding. In response to concerns regarding access to previously awarded Federal funds, the Foundation accelerated certain...
Views of Responsible Officials: During 2025, the Foundation experienced an extraordinary period of uncertainty surrounding the continued availability and accessibility of Federal funding. In response to concerns regarding access to previously awarded Federal funds, the Foundation accelerated certain cash draws associated with approved Federal awards and established work plans. Shortly thereafter, access to certain award accounts within the Federal payment system changed, with access subsequently restored. As circumstances stabilized, the Foundation returned a substantial portion of the advance funding in March 2025. As of December 31, 2025, approximately $7 million remained recorded as refundable Federal advances associated with existing Federal awards. Management anticipated that these funds would be applied to eligible program expenditures and existing award obligations as activities under the approved work plans progressed. The Foundation maintains cash within pooled operating accounts and did not maintain Federal advances in separately segregated bank accounts. While Federal award activity and expenditures were tracked within the Foundation's accounting system, the Foundation's existing cashmanagement and liquidity-monitoring processes did not provide sufficient visibility to demonstrate that cash and investments equal to outstanding refundable Federal advance obligations remained available as of December 31, 2025. The Foundation also maintained access to a $1 million line of credit that was available to provide additional liquidity for short-term organizational working-capital requirements. The line of credit had not been drawn as of December 31, 2025, and therefore was not included in the cash and investments used to measure available liquidity at year-end. Nevertheless, the facility represented an available non-Federal source of liquidity that could have been utilized to address short-term organizational cash-flow requirements. Importantly, as reflected in the auditors' findings, no questioned costs were identified because expenditures unrelated to the applicable Federal awards were not charged to those Federal programs. The Foundation recognizes the need to strengthen its cash-management controls and liquidity-monitoring processes to ensure that Federal cash draws are aligned with immediate program cash requirements and that sufficient liquidity is maintained to satisfy outstanding Federal advance obligations. To address the finding, management has implemented or will implement the following corrective actions: 1. Federal Cash Draw Review and Approval – CFO/Finance Finance will maintain a formal review and approval process for federal cash drawdowns. Draws will be supported by eligible expenditures and actual and immediate cash requirements consistent with applicable federal award requirements. Federal cash draws outside the Foundation's normal reimbursement or cash-management practices will require documented review and approval by the CFO. 2. Extraordinary Federal Cash Draw Protocol – President & CEO/CFO If extraordinary circumstances arise that could affect the Foundation's access to federal awards or federal payment systems, any decision to materially accelerate a federal cash draw will be documented and subject to enhanced executive review.The documentation will include the circumstances supporting the proposed action, affected federal awards, amount of the proposed draw, anticipated eligible expenditures, expected timing of those expenditures, applicable federal cash-management requirements, and identified compliance and liquidity risks. Material extraordinary draw decisions will require approval by the President & CEO and CFO and, when appropriate, consultation with legal counsel, the federal awarding agency, and/or the appropriate Board leadership. 3. Program Certification of Anticipated Eligible Expenditures – Program Leadership When a federal cash-management decision relies on anticipated program activity, the responsible Program Executive will provide Finance with documented projections of the eligible expenditures expected to be incurred under the applicable awards. The documentation will identify the anticipated expenditures, estimated amounts, expected timing, and applicable federal awards. Program Leadership will be responsible for the accuracy and completeness of the programmatic projections provided to Finance. Finance will remain responsible for evaluating the information against applicable federal cash-management requirements. 4. Federal Advance Retention Review – CFO/Finance When a material federal advance remains outstanding, Finance will perform and document an assessment of whether continued retention of the advance is appropriate. The assessment will consider the amount of the outstanding advance, cumulative eligible expenditures, anticipated eligible expenditures, expected timing of those expenditures, applicable award requirements, and the amount, if any, that should be returned. Material advance balances will be periodically reassessed until the funds have been applied to eligible federal program expenditures or returned, as appropriate. 5. Federal Advance Reconciliation – CFO/Finance Finance will maintain an award-level reconciliation of federal cash draws, cumulative eligible expenditures, and outstanding refundable advances. The reconciliation will provide management with visibility into the amount of federal cash advanced in excess of cumulative eligible expenditures and facilitate timely identification of amounts that may require repayment. The remaining refundable advances associated with the December 31, 2025, balance will continue to be monitored through final disposition. 6. Enhanced Cash-Flow and Liquidity Forecasting – CFO/Finance Management will maintain a rolling 90 day cash-flow forecast incorporating anticipated receipts, operating expenditures, federal award activity, refundable advances, unrestricted resources, and other significant obligations. The forecast will be regularly updated and used to identify projected liquidity shortfalls and required management actions. Status: Started September 20267. Federal Advance Liquidity Monitoring – CFO/Finance As part of the Foundation's liquidity reporting, Finance will specifically compare outstanding federal refundable advances with available financial resources. If available resources approach or fall below established thresholds necessary to satisfy federal advances and other restricted or committed obligations, the matter will be immediately escalated to the President & CEO and appropriate Board leadership. This control is intended to prevent a situation in which a significant federal advance remains outstanding without management having timely visibility into the Foundation's ability to satisfy the associated obligation. Status: Started July 2026 8. Executive Accountability Responsibility for remediation will be shared across executive leadership with clearly defined accountability: Finance/CFO will be accountable for federal cash-management compliance, federal draw review, refundable advance reconciliations, cash-flow forecasting, liquidity monitoring, and escalation of identified risks. Program Leadership will be accountable for providing Finance with timely and supportable projections of anticipated eligible program expenditures when those projections are necessary to support federal cash-management decisions. President & CEO will be accountable for ensuring that organizational expenditures and operating decisions are appropriately aligned with available and reasonably forecasted financial resources and for directing organizational corrective action when established liquidity or revenue thresholds are reached. Management believes these measures strengthen the control environment surrounding an extraordinary and unusual event while establishing sustainable controls for federal cash management going forward. Management is committed to ensuring that future federal drawdowns are appropriately aligned with the Foundation's actual and immediate cash requirements and that significant federal advances are subject to documented, ongoing monitoring through their final disposition.
Management acknowledges the finding and will strengthen its subaward and subrecipient monitoring processes. Baltimore Tree Trust (the Organization) will revise its subaward agreement template to require the inclusion of the UEI, FAIN, and Assistance Listing Number for each applicable subaward. The r...
Management acknowledges the finding and will strengthen its subaward and subrecipient monitoring processes. Baltimore Tree Trust (the Organization) will revise its subaward agreement template to require the inclusion of the UEI, FAIN, and Assistance Listing Number for each applicable subaward. The revised template will be reviewed and approved by management before being used for future subawards. The Organization will also develop and implement written policies and procedures for subrecipient monitoring. The procedures will establish responsibilities and requirements for evaluating subrecipients, executing and documenting subaward agreements, identifying applicable Federal award information, performing risk assessments, monitoring subrecipient compliance, and maintaining supporting documentation. For existing subawards, management will review the applicable agreements to determine whether required Federal award information is complete and will obtain or document any missing information as appropriate. Management acknowledges the finding and will strengthen procedures for identifying and reporting first tier subawards subject to Federal reporting requirements. The Organization will establish a written process requiring personnel to review each subaward to determine whether it meets the applicable reporting threshold and other reporting requirements. For subawards that meet the reporting requirements, designated personnel will complete the required reporting within the applicable timeframe. Management will establish a review and approval process to verify that required reports have been submitted accurately and timely. The Organization will maintain documentation supporting each required subaward report, including evidence of the subaward amount, determination that the reporting threshold was met, date of submission, confirmation of submission, and any other applicable supporting documentation. This documentation will be maintained with the Federal award records and made available for audit. Management will provide training for personnel responsible for administering and monitoring Federal awards. A subrecipient monitoring and reporting checklist will be implemented to document completion of required activities and ensure that applicable Federal award information and supporting documentation are maintained.
Finding 1239498 (2025-002)
Material Weakness 2025
FINDINGS – FEDERAL AWARDS SIGNIFICANT DEFICIENCY 2025-002 Untimely filing of certain VA SSVF quarterly and year end annual reports. Recommendation: Management should ensure copies of reports for all funders are retained. Action Taken: Management concurs with the findings and recommendation. Going fo...
FINDINGS – FEDERAL AWARDS SIGNIFICANT DEFICIENCY 2025-002 Untimely filing of certain VA SSVF quarterly and year end annual reports. Recommendation: Management should ensure copies of reports for all funders are retained. Action Taken: Management concurs with the findings and recommendation. Going forward, staff will download and save a pdf of quarterly reports to include date submitted to SharePoint folder. This will be tracked and reported in the grants tracking log. Name of responsible person: Kim Fedrick, Chief Programs Officer Anticipated completion date: Q4 2026 If the there are any questions regarding this plan, please contact Jeff Carr, CEO [ jeff.carr@jvs-socal.org]. Sincerely yours, Name: Ernesto Calzado Title: CFO
Finding 1239496 (2025-001)
Material Weakness 2025
Audit period: For the Year Ended December 31, 2025 The findings for the Year Ended December 31, 2025, from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARDS SIGNIFICANT DEFICIE...
Audit period: For the Year Ended December 31, 2025 The findings for the Year Ended December 31, 2025, from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARDS SIGNIFICANT DEFICIENCY 2025-001 No process is in place to compare or revise budgeted amounts to allocate time to Federal programs vs. actual time recorded on manual timesheets. [repeat finding 2023-005] Recommendation: Management should establish procedures to ensure payroll costs charged to federal awards are supported by records that accurately reflect the work performed. This should include reviewing available project-level labor data, reconciling payroll allocations to supporting time and effort records, and updating allocations as necessary for each pay period to ensure costs are charged to the appropriate programs and funding sources based on actual activity here. Action Taken: We agree with the findings. During 2025, JVS implemented enhancements within Paylocity that allow employees to electronically review and update their labor allocations, strengthening internal controls over payroll cost allocation. Management has also enhanced its review and monitoring procedures surrounding labor allocation changes. While these improvements have significantly reduced the risk of misallocations, remediation efforts remain ongoing, including implementing a new payroll software in September 2026. JVS continues to refine its processes to ensure labor costs are accurately recorded and that any necessary allocation corrections are identified and addressed through timely review and adjustment procedures. Name of responsible persons: Yashica Ansberry Director of People & Culture Fahim Hakami Senior Accountant Anticipated completion date: Q4 2026
Corrective Action Planned: Management acknowledges the finding related to the untimely completion and submission of the federal Single Audit reporting package. Management will complete internal compliance and administrative procedures in advance of the applicable federal filing deadline. Management ...
Corrective Action Planned: Management acknowledges the finding related to the untimely completion and submission of the federal Single Audit reporting package. Management will complete internal compliance and administrative procedures in advance of the applicable federal filing deadline. Management will address delays as they arise to facilitate the timely completion of the audit and submission of the reporting package in accordance with applicable federal requirements. Name(s) of Contact Person(s) Responsible for Corrective Action: VP Accounting and Corporate Controller Anticipated Completion Date: June 30, 2027, the submission deadline for the fiscal year 2026 Federal Single Audit report
Corrective Action Planned: Management acknowledges the finding related to the lack of timely review and follow-up of subrecipient Single Audit reports. In FY2026, management has updated their policies and procedures as appropriate related to subrecipient monitoring and will perform such updated proc...
Corrective Action Planned: Management acknowledges the finding related to the lack of timely review and follow-up of subrecipient Single Audit reports. In FY2026, management has updated their policies and procedures as appropriate related to subrecipient monitoring and will perform such updated procedures as required. Name(s) of Contact Person(s) Responsible for Corrective Action: VP Accounting and Corporate Controller Anticipated Completion Date: Completion December 31, 2026
Personnel Responsible for Corrective Action: Ryan Willhite, Executive Director, Internal Audit and ERM Anticipated Completion Date: 10/31/2026 Corrective Action Plan: Exclusion monitoring procedures were updated in June 2026 to memorialize expectations for documenting resolution of matches and submi...
Personnel Responsible for Corrective Action: Ryan Willhite, Executive Director, Internal Audit and ERM Anticipated Completion Date: 10/31/2026 Corrective Action Plan: Exclusion monitoring procedures were updated in June 2026 to memorialize expectations for documenting resolution of matches and submitting provider status change requests timely. Additionally, formal timing thresholds will be established for resolution of any UPH matches to exclusion listings.
Personnel Responsible for Corrective Action: Dawn Kilcoin, Director of Financial Operations, Robert Young Center Anticipated Completion Date: 10/15/2026 Corrective Action Plan: Documentation of review and approval of Fringe Rate calculations will be maintained in addition to the overall review and a...
Personnel Responsible for Corrective Action: Dawn Kilcoin, Director of Financial Operations, Robert Young Center Anticipated Completion Date: 10/15/2026 Corrective Action Plan: Documentation of review and approval of Fringe Rate calculations will be maintained in addition to the overall review and approval documentation before claims are submitted.
Older Americans Act Title III – Assistance Listing No. 93.044, 93.045, 93.053 Recommendation: The Organization should retain documentation that monitoring activities and risk assessments are being reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...
Older Americans Act Title III – Assistance Listing No. 93.044, 93.045, 93.053 Recommendation: The Organization should retain documentation that monitoring activities and risk assessments are being reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a process to document their review. Name(s) of the contact person(s) responsible for corrective action: Lori Vrolson, Executive Director Planned completion date for corrective action plan: December 31, 2026
Older Americans Act Title III – Assistance Listing No. 93.044, 93.045, 93.053 Recommendation: The Organization should retain suspension and debarment searches as well as retain documentation that monitoring activities and risk assessments are being reviewed. Explanation of disagreement with audit fi...
Older Americans Act Title III – Assistance Listing No. 93.044, 93.045, 93.053 Recommendation: The Organization should retain suspension and debarment searches as well as retain documentation that monitoring activities and risk assessments are being reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will save and retain the suspension and debarment searches and implement a process to document their review. Name(s) of the contact person(s) responsible for corrective action: Lori Vrolson, Executive Director Planned completion date for corrective action plan: December 31, 2026
Money Management International, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consis...
Money Management International, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025 – December 31, 2025 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 2025-001 U.S. Department of Health and Human Services Social Services Block Grant – Assistance Listing No. 93.667 Recommendation: Management should establish internal control procedures to ensure formal documentation of the annual verification of whether subrecipients are subject to audit requirements and, if applicable, that required audits have been completed. Documentation should be retained to support the procedures performed, including information obtained from subrecipients, management's assessment of audit requirements, and any follow-up actions taken. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a formal annual subrecipient monitoring process that includes documenting the assessment of each subrecipient's audit requirements, verifying completion of required audits when applicable, and retaining supporting documentation. A standardized tracking log and review checklist will be established to document the assessment performed, the determination of audit requirements, receipt and review of audit reports, and any necessary follow-up actions for findings or noncompliance. Supporting documentation will be maintained in a centralized location and reviewed annually by management to ensure compliance with federal grant requirements and provide an adequate audit trail. Name of the contact person responsible for corrective action: Andrea Clements Planned completion date for corrective action plan: Oct 31, 2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Michelle Jones at 404-653-8849.
Corrective Action Plan December 31, 2025 Finding 2025-001 – Transparency Reporting Identification of the federal program: Federal Grantor: United States Department of Health and Human Services Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and Natio...
Corrective Action Plan December 31, 2025 Finding 2025-001 – Transparency Reporting Identification of the federal program: Federal Grantor: United States Department of Health and Human Services Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Federal Grant Award No.: H79TI084037 Planned corrective actions: As it relates to the Federal Funding Accountability and Transparency Acct (FFATA) reporting, Management has revised procedures to provide further clarity on FFATA reporting. To prevent recurrence, responsible staff will receive annual in-service training on FFATA reporting requirements and the importance of timely compliance with the Transparency Act. In addition, management is reviewing and updating its standard operating procedures for FFATA reporting to strengthen internal controls and ensure all reportable subaward actions are identified and submitted within the required reporting period. Responsible Party: Diane Marbury, AVP Grants Management Office Anticipated completion date: Ongoing
Management agrees and will implement our recommendations.
Management agrees and will implement our recommendations.
Finding 2025-006: Information on the Federal Program: Disaster Grants – Public Assistance | Name of Contact Person: Anthony Gattuso, Vice President Accounting Operations | Corrective Action Plan: Atrium Health CMHA management has enhanced the FEMA expenditure review and approval process by implement...
Finding 2025-006: Information on the Federal Program: Disaster Grants – Public Assistance | Name of Contact Person: Anthony Gattuso, Vice President Accounting Operations | Corrective Action Plan: Atrium Health CMHA management has enhanced the FEMA expenditure review and approval process by implementing procedures to ensure all supporting documentation related to the review, approval, and monitoring of FEMA-funded expenditures is retained in a centralized and accessible location. Management established documentation requirements and provided guidance to responsible personnel to ensure sufficient evidence is maintained to demonstrate that controls have been performed and reviewed as designed. Periodic monitoring will be conducted to verify compliance with these documentation retention requirements. | Proposed Completion Date: Completed July 2025.
Finding 2025-004: Gramm-Leach-Bliley Act (GLBA) – Student Information Security Controls | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management has remediated this finding ...
Finding 2025-004: Gramm-Leach-Bliley Act (GLBA) – Student Information Security Controls | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management has remediated this finding through the implementation of multifactor authentication (MFA) controls for the Student Information System (SIS) in February 2026. Following implementation, the SIS successfully underwent internal security review procedures in 2026, confirming that the required controls were operating as designed. Management will continue to monitor these controls as part of its ongoing information security and compliance program. | Proposed Completion Date: Completed February 2026.
Finding 2025-001: Internal controls within the Student Financial Assistance (SFA) IT Systems | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Carolinas College is implementing PowerFAIDS as its n...
Finding 2025-001: Internal controls within the Student Financial Assistance (SFA) IT Systems | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Carolinas College is implementing PowerFAIDS as its new student financial aid management system, with deployment anticipated in August 2027. The new platform is expected to address limitations in the current Jenzabar Financial Aid system related to reporting capabilities, disbursement verification, and record retention. Until implementation is complete, management will utilize supplemental manual procedures, including maintaining supporting documentation and screenshots, to ensure adequate documentation of eligibility determinations, reporting, and disbursement activities. | Proposed Completion Date: Management expects interim remediation through enhanced manual recordkeeping procedures by December 31, 2026. Following the implementation of PowerFAIDS in August of 2027, a full remediation is expected to be completed by December 31, 2027. Due to the academic-year operating cycle, the College is unable to transition financial aid systems during the middle of an active award year, making a phased implementation approach necessary.
Reference: Finding Number 2025-001 - Subrecipient monitoring Audit of Awards U54OH007542, 23U01OH012656, R01OH011668, and U13OH01282 Research and Development Cluster (93.262) for audit period 01/01/2025–12/31/2025 Finding: During the year ended December 31, 2025 Bassett Health Network (the Network) ...
Reference: Finding Number 2025-001 - Subrecipient monitoring Audit of Awards U54OH007542, 23U01OH012656, R01OH011668, and U13OH01282 Research and Development Cluster (93.262) for audit period 01/01/2025–12/31/2025 Finding: During the year ended December 31, 2025 Bassett Health Network (the Network) passed through $166,774 of federal funding to subrecipients as it relates to the Research and Development Cluster. As part of our testing related to subrecipient monitoring, we identified the following: A. For 3 out of 3 subrecipients selected for testwork, the Network was unable to provide support evidencing the evaluation of the subrecipients’ fraud risk and risk of noncompliance risk. B. For 3 out of 3 subrecipients selected for testwork, the Network was unable to provide evidence of considering or performing additional monitoring procedures based on the subrecipient’s risk evaluation. C. For 3 out of 3 subrecipients selected for testwork, the Network was unable to provide evidence that the Network reviewed that the subrecipient receives a Single Audit in accordance with subpart F. Recommendation: We recommend the Network develop written policies and procedures to ensure that all required subrecipient monitoring activities, both identified through risk assessments and through review of Single Audits, are consistently performed and adequately documented in accordance with Federal requirements and the terms and conditions of the subawards. Such documentation should provide clear and sufficient evidence that required risk assessment and monitoring procedures have been completed, including documentation that demonstrates what was performed, when it was performed, who performed it, the results of the monitoring activities, and any follow‑up actions or issues identified, as applicable Management Comments: We agree with the finding and observations and specifically note the following corrective actions will be implemented: Corrective Action Plan: Sub Award Monitoring: The Office of Grants Management will ensure that all investigators receiving grant funds will be provided Policy GM-MC-BMC-021 Sponsored Projects Sub-Awards. Principle Investigators and Project Directors will be responsible for monitoring sub awardees in accordance with the policy and 2 CFR: 200.330-200.332. This process will also include a subrecipient pre-award acceptance form that requires affirmation to audit compliance and the most recent single audit submission prior to final contract approval. This revised process will be begin to be put in place starting 11/1/2026.
Corrective Action: While program and finance staff historically performed certain informal procedures such as checking for debarment and suspension, verifying SAM status, reviewing available audit reports and related findings, and holding meetings or teleconferences with each subrecipient, these ste...
Corrective Action: While program and finance staff historically performed certain informal procedures such as checking for debarment and suspension, verifying SAM status, reviewing available audit reports and related findings, and holding meetings or teleconferences with each subrecipient, these steps were not standardized, consistently applied, or formally documented. The Foundation acknowledges that this lack of a formal, documented risk assessment process does not meet the requirements of 2 CFR 200.332(c). To correct this, the Foundation will establish, document, and maintain effective internal control procedures over annual subrecipient monitoring to provide reasonable assurance that subrecipients are managing federal awards in compliance with 2 CFR 220.332 (c). Risk factors to be evaluated and documented annually will include: • Subrecipient’s prior experience with federal awards; • Results and findings from previous Single Audits and Uniform Guidance monitoring; • Verification of subrecipient's debarment and suspension status, and confirmation of the timely receipt of the subrecipient's annual audited financial statements or Single Audit reporting package, as applicable; • Whether the subrecipient has new personnel working on the grant, including leadership or new or substantially changed systems; • The extent and results of any Federal agency monitoring; • Ongoing programmatic and financial progress monitoring, including tracking of required match/cost-share contributions relative to federal expenditures, with follow-up action when match is not being met proportionally or is trending out of compliance with award terms. The risk assessment will be built into the subaward issuance checklist so no future subawardee agreement is executed without a completed and documented risk assessment on file. Name of Contact Person: Kristin Karlin, Controller Projected Completion Date: The Foundation projects the new policy documentation to be completed and the process for internal monitoring documentation to be established and shared with all grant subawardees by December 31, 2026 with all annual grant subawardee risk assessments completed no later than January 31st for the previous year during all relevant grant performance periods.
Family Promise of Cheyenne will adopt a suspension and debarment policy to verify that vendors with transactions over $25,000 of expenditures are checked via sam.gov. Anticipated Completion Date – September 30, 2026 Contact Person - Audrey Apodaca, Executive Director
Family Promise of Cheyenne will adopt a suspension and debarment policy to verify that vendors with transactions over $25,000 of expenditures are checked via sam.gov. Anticipated Completion Date – September 30, 2026 Contact Person - Audrey Apodaca, Executive Director
We will implement a process to reflect reviewer signature on D- 15s (County form) for financial reports.
We will implement a process to reflect reviewer signature on D- 15s (County form) for financial reports.
We will implement a process to maintain documentation of review for all CalOES grants in the form of E-mail confirmation or screenshot signed by the reviewer.
We will implement a process to maintain documentation of review for all CalOES grants in the form of E-mail confirmation or screenshot signed by the reviewer.
Cash Disbursements Approval Recommendation: We recommend the organization strengthen controls over purchasing and disbursement activities by requiring documented approval of all disbursements prior to payment, establishing independent review and approval of purchases made through the Amazon account,...
Cash Disbursements Approval Recommendation: We recommend the organization strengthen controls over purchasing and disbursement activities by requiring documented approval of all disbursements prior to payment, establishing independent review and approval of purchases made through the Amazon account, limiting sole control of purchasing accounts by assigning secondary administrative access or implementing periodic management or board review of purchasing activity, monitoring compliance with disbursement approval policies through periodic review of transactions and supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management agrees with the finding and will enhance controls over purchasing and disbursement activities. Procedures will be implemented to ensure all expenditures receive documented approval and that Amazon account activity is subject to independent review. Management will also evaluate opportunities to improve segregation of duties and oversight of purchasing transactions. Name(s) of the contact person(s) responsible for corrective action: Harley Smalstig Planned completion date for corrective action plan: January 1, 2027
Finding 2025-004: Significant Deficiency - Control and Compliance Over Reporting Condition The City did not submit the required FFATA report for the first-tier subrecipient subject to testing during the required timeframe. One subrecipient agreement in the year under audit met the requirements for F...
Finding 2025-004: Significant Deficiency - Control and Compliance Over Reporting Condition The City did not submit the required FFATA report for the first-tier subrecipient subject to testing during the required timeframe. One subrecipient agreement in the year under audit met the requirements for FFATA reporting. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: Management will complete FFATA reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: Krista Anderson Anticipated Completion Date: 09/29/2026
Finding 2025-002 CFDA #14.267 Failure to monitor and report sub-awardees in accordance with the United States Office of Management and Budget (OMB) and Federal Funding Accountability and Transparency Act (FFATA) We acknowledge this finding, which was related to staff turnover. We have since communic...
Finding 2025-002 CFDA #14.267 Failure to monitor and report sub-awardees in accordance with the United States Office of Management and Budget (OMB) and Federal Funding Accountability and Transparency Act (FFATA) We acknowledge this finding, which was related to staff turnover. We have since communicated to the impacted subrecipient and have inquired of the grantor if there is an opportunity to submit the missing FFATA reporting. To ensure compliance with this requirement going forward, BestSelf Behavioral Health has identified an individual, our Director of Financial Planning and Analysis, who will be responsible for ensuring this reporting is performed in a timely manner. Our Director of Financial Planning and Analysis will review all grants for FFATA reporting requirements upon receipt of a federal award, track all deadlines for any reporting required, and provide a summary of requirements to new program managers.
Environmental Quality Incentives Program – Assistance Listing No. 10.912 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the risk assessment and monitoring documentation. The review should be supported by docume...
Environmental Quality Incentives Program – Assistance Listing No. 10.912 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the risk assessment and monitoring documentation. The review should be supported by documenting the signature and date prior to the subrecipient contract start date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Status of corrective action: This is a new finding for 2025. Formal subrecipient monitoring procedures were implemented in August 2026, and retrospective documentation was completed for existing subrecipients. Risk assessment: A risk assessment is completed when each subaward is established and determines the level of monitoring. Someone other than the preparer signs and dates the review before the contract start date. Risk is reassessed if circumstances change. Monitoring: Ongoing monitoring is documented on the SM-03 Subrecipient Monitoring Checklist, which is reviewed, signed, and dated by someone other than the preparer. Existing invoice approvals serve as evidence of invoice review. Annual review: Each year, the SM-04 Annual Single Audit & Compliance Review documents whether each active federal subrecipient requires a Single Audit, any relevant findings, and whether further action is needed. Name(s) of the contact person(s) responsible for corrective action: Lori Hall, Grants Manager Planned completion date for corrective action plan: Implemented August 2026
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