Corrective Action Plans

Finding 564590 (2024-004)

Material Weakness 2024

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2024-004 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Heather Bontrager, Director of School Nutrition and Sheryl Graves, Purchasing Specialist Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur ...

FINDING 2024-004 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Heather Bontrager, Director of School Nutrition and Sheryl Graves, Purchasing Specialist Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment Verification checks will be conducted annually at the start of the new program year, or upon execution of a new vendor contract expected to exceed $25,000. 1. Verification Steps: 􀁸 Vendor List Compilation: 􀁸 The Accounts Payable Specialist will generate a list of all vendors paid from Fund 0800 in the prior fiscal year. 􀁸 Identify vendors with aggregate disbursements of $25,000 or more. 􀁸 Include new vendors anticipated to exceed $25,000 in the upcoming year based on planned purchases or contracts. 2. SAM.gov Check: 􀁸 For each vendor identified, search their legal business name or DUNS/UEI number in the SAM.gov database. 􀁸 Verify that the vendor is listed as "Active" and not debarred or suspended. 3. Documentation: 􀁸 Print or save a PDF of the SAM.gov record for each verified vendor. 􀁸 The PDF notes the date of verification and name of the staff member who completed the check. 􀁸 Maintain documentation in a central procurement or compliance folder for audit purposes. 4. Annual Certification: 􀁸 The Purchasing Specialist and Director of Nutrition Services will jointly sign an Annual Vendor Verification Certification Form confirming that all applicable vendors have been checked and meet SAM.gov requirements. 􀁸 Submit the signed form to the Business Office and retain for audit documentation. Ongoing Monitoring: For any new vendors added mid-year with expected expenditures over $25,000 or contracts amended to exceed the $25,00 threshold, repeat the above verification process before any payment is made. Anticipated Completion Date: August 2025

View Audit 358719

Finding 564565 (2024-001)

Material Weakness 2024

City of Elizabeth

NJ

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

The city recognizes the importance of internal controls and plans to enhance its procedires to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements. An ARP consultant was engaged to ensure ARP reporting complinace. All subsequent reports to 2024 f...

The city recognizes the importance of internal controls and plans to enhance its procedires to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements. An ARP consultant was engaged to ensure ARP reporting complinace. All subsequent reports to 2024 fiscal year are in compliance with ARP compliance.

View Audit 358691

Finding 564509 (2024-001)

Significant Deficiency 2024

Northwest Hills Council of Governments

CT

Subrecipient Monitoring Cash Management Reporting

The Council has hired a grant financial manager to handle all grant and financial related reporting. The Council will develop, improve, and implement policies and procedures for grant reimbursement requests. This will reduce or eliminate delays when potential errors are avoided or detected and corre...

The Council has hired a grant financial manager to handle all grant and financial related reporting. The Council will develop, improve, and implement policies and procedures for grant reimbursement requests. This will reduce or eliminate delays when potential errors are avoided or detected and corrected timelier.

View Audit 358636

Finding 564426 (2024-001)

Material Weakness 2024

Quitman School District

AR

Subrecipient Monitoring Internal Control / Segregation of Duties School Nutrition Programs

District Treasurer (Denise Kennedy) will adopt sound accounting policies and establish and maintain internal control that will initiate, authorize, record, process, and report transactions consistent with management’s assertions embodied in the financial statements and that will safeguard District a...

District Treasurer (Denise Kennedy) will adopt sound accounting policies and establish and maintain internal control that will initiate, authorize, record, process, and report transactions consistent with management’s assertions embodied in the financial statements and that will safeguard District assets during the school year 2025.

View Audit 358564

Finding 564417 (2024-001)

Significant Deficiency 2024

Johnson County Park & Recreation District

KS

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.327

Corrective Action Plan 2024-001: Management has since performed the suspension and debarment check for each vendor for which it used the on-call services contracts available. Additionally, management will include an addendum in future contracts to ensure vendor compliance with the federal contract r...

Corrective Action Plan 2024-001: Management has since performed the suspension and debarment check for each vendor for which it used the on-call services contracts available. Additionally, management will include an addendum in future contracts to ensure vendor compliance with the federal contract regulations. Anticipated Completion Date: May 2025 Contact Person: Noelle Lewis, Chief Financial Officer

View Audit 358530

Finding 564411 (2024-002)

Significant Deficiency 2024

City of Marquette, Michigan

MI

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

2024-002 – Internal Controls Over Reporting Corrective Action Plan: The City will develop and implement procedures that require all reports be reviewed by a responsible City official, other than the preparer, prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief ...

2024-002 – Internal Controls Over Reporting Corrective Action Plan: The City will develop and implement procedures that require all reports be reviewed by a responsible City official, other than the preparer, prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025

View Audit 358521

Finding 564410 (2024-001)

Significant Deficiency 2024

City of Marquette, Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

reports be reviewed by a responsible City official prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025

View Audit 358521

Finding 564406 (2024-003)

Significant Deficiency 2024

Sanford

SD

Subrecipient Monitoring § 200.303

As it relates to the Federal Funding Accountability and Transparency Act (FFATA) reporting, Sanford has revised procedures to provide further clarity on FFATA reporting. There is an additional requirement to include the FFATA report as an attachment to the subrecipient monitoring form and this will ...

As it relates to the Federal Funding Accountability and Transparency Act (FFATA) reporting, Sanford has revised procedures to provide further clarity on FFATA reporting. There is an additional requirement to include the FFATA report as an attachment to the subrecipient monitoring form and this will be monitored through the monthly internal review conducted on subrecipient risk assessment and monitoring status. Responsible Party: Kristi Crawford, Director of Office of Grants; Anticipated completion date: May 1, 2025

View Audit 358507

Finding 564337 (2024-001)

Material Weakness 2024

Sanford

SD

Subrecipient Monitoring § 200.303

As it relates to the Federal Funding Accountability and Transparency Act (FFATA) reporting, Sanford has revised procedures to provide further clarity on FFATA reporting. There is an additional requirement to include the FFATA report as an attachment to the subrecipient monitoring form and this will ...

As it relates to the Federal Funding Accountability and Transparency Act (FFATA) reporting, Sanford has revised procedures to provide further clarity on FFATA reporting. There is an additional requirement to include the FFATA report as an attachment to the subrecipient monitoring form and this will be monitored through the monthly internal review conducted on subrecipient risk assessment and monitoring status. Responsible Party: Kristi Crawford, Director of Office of Grants. Anticipated completion date: May 1, 2025

View Audit 358507

Finding 564331 (2024-001)

Significant Deficiency 2024

Dekalb County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department...

FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: $102,234 Prior Year Finding: 2023-004 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the employee compensation process as it relates to the Child Nutrition Cluster. Corrective Action Plans: The District is developing correction action to strengthen controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: June 30, 2026 Contact Person: Connie Walker, School Nutrition Executive Director Telephone: 678-676-1780 Email: Connie_R_Walker@dekalbschoolsga.org

View Audit 358495 Questioned Costs: $1

Finding 564313 (2024-001)

None 2024

Dimock Community Foundation, Inc. and Affiliates

MA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westboro...

June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westborough, MA 01581 Audit period: July 1, 2023 - June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD FINDING Material Instance of Non-Compliance: Finding 2024-001: Health Center Program Uniform Data System (UDS) Report 2024-001 Assistance Listing Number 93.224/93.527 Health Center Program Cluster Recommendation: We recommend that the Agency enhance controls and monitoring procedures over Federal grant requirements to ensure future reports are submitted on time Action Taken: In 2025, the 2024 UDS submission was managed by the Chief Financial Officer and submitted by February 15th, 2025. All follow-up requests from the reviewer were resolved prior to March 31, 2025. We don't foresee any further issues with future submissions. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Luis Rivera, CFO at 617-442-8800. Sincerely, Luis Rivera, CFO

View Audit 358460

Finding 564273 (2024-002)

Significant Deficiency 2024

East River Legal Services Corporation

SD

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: The Organization did not perform an annual IT risk assessment during 2024 and did not test an emergency disaster prevention and recovery plan as required in...

Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: The Organization did not perform an annual IT risk assessment during 2024 and did not test an emergency disaster prevention and recovery plan as required in Section 2.5.3 of the LSC Financial Guide. Responsible Individuals: Lea Wroblewski, Executive Director Corrective Action Plan: The Executive Director shared the risk assessment guidelines with the 3rd party IT consultants, CMIT Solutions of Sioux Falls, who is familiar with technology utilized by ERLS. CMIT Solutions will conduct an annual risk assessment, help create an emergency disaster prevention and recovery plan, and help ensure that risk assessment guidelines are followed. At the regularly scheduled annual review with CMIT, ERLS will review the necessity of additional technology improvements following the completion of the 2022 Technology Assessment. Completion Date: July 2025

View Audit 358389

Finding 564264 (2024-003)

None 2024

Los Angeles Community College District

CA

Subrecipient Monitoring Special Tests & Provisions Student Financial Aid

Corrective Actions: A. Perform Timely Access Revocation and Strengthen User Access Reviews ‐ The District implemented a new automated solution to terminate SSO and PS SIS access. This was implemented October 2024. ‐ The District’s plan is, upon implementation of the automated solution to deprovision...

Corrective Actions: A. Perform Timely Access Revocation and Strengthen User Access Reviews ‐ The District implemented a new automated solution to terminate SSO and PS SIS access. This was implemented October 2024. ‐ The District’s plan is, upon implementation of the automated solution to deprovision SSO and PS SIS access, our team is planning on performing annual user access for SSO and PS SIS reviews beginning Q1 2025. The District is also implementing Pathlock that will introduce user access reviews. ‐ For SAP access revocation the SAP Team is looking into options to deprovision users and audit user access through internal or third-party tools. The District anticipates selection of the tools by June 30, 2025. Upon implementation of the selected SAP tools the District will perform periodic access reviews for regular users. Personnel responsible for Implementation: Carmen V. Lidz, Vice Chancellor & Chief Information Office Expected Date of Implementation: June 30, 2025 B. Maintain and Review Logs of Users' Activity for both SAP and PS SIS ‐ Upon implementation of Pathlock, the District will perform periodic access reviews for regular users. ‐ Upon implementation of the selected SAP tools, the District will perform periodic access reviews for regular users. Personnel responsible for Implementation: Carmen V. Lidz, Vice Chancellor & Chief Information Office Expected Date of Implementation: June 30, 2025 C. Implement Data-at-Rest encryption for SAP and PS SIS Servers ‐ The District is in the process of upgrading PS SIS PeopleTools after which we will determine the most expedient path to implementing database encryption. The target completion for the PS SIS database encryption is Q3 of 2025 ‐ The District is currently evaluating the feasibility of adding the encryption of the SAP database to the HANA upgrade project. If the District determines that it’s not feasible, we will engage a third party to encrypt the SAP database. The target completion for the SAP database encryption is Q3 of 2025. Personnel responsible for Implementation: Carmen V. Lidz, Vice Chancellor & Chief Information Office Expected Date of Implementation: Q3 of 2025

View Audit 358384

Finding 564262 (2024-002)

Significant Deficiency 2024

Los Angeles Community College District

CA

Questioned Costs Student Financial Aid Special Tests & Provisions

Corrective Actions: A. Incorrect Calculation of Return of Title IV Funds Los Angeles Harbor College The District’s Central Financial Aid Unit (CFAU) R2T4 Unit centralized the R2T4 process at all nine colleges during the 2023-24 aid year. CFAU is currently processing R2T4 calculations for Los Angeles...

Corrective Actions: A. Incorrect Calculation of Return of Title IV Funds Los Angeles Harbor College The District’s Central Financial Aid Unit (CFAU) R2T4 Unit centralized the R2T4 process at all nine colleges during the 2023-24 aid year. CFAU is currently processing R2T4 calculations for Los Angeles Harbor College. Personnel Responsible for Implementation: Ludwig Perez, Financial Aid Manager, Los Angeles Harbor College Steve Giorgi, Financial Aid Manager, Central Financial Aid Unit Expected Date of Implementation: Already Implemented B. Distance Education (DE) Courses – Implementation of Formal Process to Determine Accuracy of Student Withdrawal Date – Partial Implementation of Prior Year Corrective Action Plan (CAP) EPIE will share the most recent annual internal audit review with each college team and require each college to develop a corrective action plan. EPIE will submit a request to add a pop-up message to the faculty roster directly tied to completion of the mandatory exclusion roster (census roster), supplemental roster, and active enrollment roster. The pop-up message will continue to be displayed until the faculty member successfully submits their roster. EPIE will work with the distance education (DE) faculty coordinators to create professional development training geared toward using Canvas to determine an online student’s last date of academic engagement and will offer the training annually. Additionally, EPIE will conduct training for administrators on the use of queries to monitor pending rosters. Personnel Responsible for Implementation: Nicole Albo-Lopez, Vice Chancellor, EPIE Expected Date of Implementation: June 30, 2025

View Audit 358384 Questioned Costs: $1

Finding 564254 (2024-002)

Significant Deficiency 2024

Amphitheater Unified School District No. 10

AZ

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Finding Number: 2024‐002 Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Contact Person: Cliff Wadhams, Business Manager Anticipated Completion Date: August 31, 2025 Planned Corrective Action: The District will be r...

Finding Number: 2024‐002 Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Contact Person: Cliff Wadhams, Business Manager Anticipated Completion Date: August 31, 2025 Planned Corrective Action: The District will be requiring all District LEAs to take the necessary training through the Arizona Department of Education web portal and related classes as necessary to be better informed on ESSER reporting and supporting documentation.

View Audit 358361

Finding 564247 (2024-001)

Material Weakness 2024

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2024. Finding 2024-001 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2025

View Audit 358353

Finding 564240 (2024-002)

Significant Deficiency 2024

Cardea Services

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Sexually Transmitted Diseases (STD) Prevention and Control Grants – Assistance Listing No. 93.977 Recommendation: CLA recommends Cardea update policies to ensure that Uniform Guidance requirements are met to perform and document suspension and debarment checks are being done. Explanation of disagree...

Sexually Transmitted Diseases (STD) Prevention and Control Grants – Assistance Listing No. 93.977 Recommendation: CLA recommends Cardea update policies to ensure that Uniform Guidance requirements are met to perform and document suspension and debarment checks are being done. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management updated its policies and procedures to include the required suspension and debarment check. Suspension and debarment checks are completed for all relevant vendors on a quarterly basis. In addition, a Vendor Approval process has been implemented to confirm no debarment or suspension exists prior to utilizing all new vendors. The reviews will be saved and approved by the CFO. Name(s) of the contact person(s) responsible for corrective action: Cathy Bogan Planned completion date for corrective action plan: June 2025

View Audit 358349

Finding 564239 (2024-002)

Significant Deficiency 2024

Housing Connector

WA

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.306

Corrective action planned: Housing Connector will develop and implement a written policy to address company match contributions used to meet federal cost share requirements, in alignment with 2 CFR 200.306. The policy will provide general guidance on the allowability, tracking, and reporting of matc...

Corrective action planned: Housing Connector will develop and implement a written policy to address company match contributions used to meet federal cost share requirements, in alignment with 2 CFR 200.306. The policy will provide general guidance on the allowability, tracking, and reporting of match to ensure compliance with federal grant regulations. Relevant staff will be informed once the policy is finalized.

View Audit 358335

Finding 564238 (2024-001)

Significant Deficiency 2024

Housing Connector

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Corrective action planned: In alignment with 2 CFR 200.430, Housing Connector will develop and implement a formal time tracking policy and procedure to ensure that personnel expenses charged to federal grants are supported by records reflecting the actual time worked on each award.

View Audit 358335 Questioned Costs: $1

Finding 564234 (2024-002)

Significant Deficiency 2024

National Railroad Passenger Corporation

DC

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.302 § 200.303

Finding 2024-002: Review of Compliance Matrices and Narratives The single audit report included the following recommendation: We recommend that Amtrak establishes a more defined timeline for the events that would trigger the update and review of the compliance matrices and compliance narrative, w...

Finding 2024-002: Review of Compliance Matrices and Narratives The single audit report included the following recommendation: We recommend that Amtrak establishes a more defined timeline for the events that would trigger the update and review of the compliance matrices and compliance narrative, which could include execution of any new federal awards or amendments to existing federal awards. Additionally, Amtrak should establish a process where the modifications to the provisions are assessed for materiality/applicability and include documentation of the respective conclusions as part of the review process. Management Response/Status of Action Plans: Amtrak acknowledges the need to augment process documentation around the controls over the preparation and updates to the compliance matrices. The company is in the process of updating these controls now and will incorporate the identified findings in developing more robust controls. The company specifically notes the need to add more documentation on considerations for what provisions are updated in the compliance matrices and the evidence of review. The review procedures and controls are being enhanced to include a checklist to improve the review. This checklist will be completed by both the compliance matrix creator (upon creation) and the compliance matrix reviewer/approver (upon review and final approval). The contact for this item is Lucia Butts, AVP Funding and Grants and Meghan Histand, Director of Discretionary Grants. Amtrak anticipates fully remediating this finding by September 2025.

View Audit 358334

Finding 564233 (2024-001)

Significant Deficiency 2024

National Railroad Passenger Corporation

DC

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329

Finding 2024-001: Preparation of Schedule of Expenditures of Federal Awards (SEFA) The single audit report included the following recommendation: We recommend Amtrak to strengthen the SEFA oversight process to ensure appropriate preparation and review of the SEFA to validate its accuracy, includi...

Finding 2024-001: Preparation of Schedule of Expenditures of Federal Awards (SEFA) The single audit report included the following recommendation: We recommend Amtrak to strengthen the SEFA oversight process to ensure appropriate preparation and review of the SEFA to validate its accuracy, including reconciliation with prior year audited SEFA. This should include having one reviewer take overall responsibility for the completeness and accuracy of the final submitted SEFA. This robust review process should include appropriate procedures to confirm accuracy of the SEFA, which may include a protocol where representatives from various groups (both discretionary and non-discretionary federal programs) work collaboratively to review the SEFA and underlying details of expenditures, to ensure all the adjustments have been properly reflected as well as any projects that might have multiple fund sources are identified timely and reviewed for appropriate inclusion within the SEFA. Additionally, Amtrak should establish a process where any modifications of WBS funding assignments and allocations are updated in a timely manner Management Response/Status of Action Plans: Amtrak recognizes the need to improve the preparation and review of the SEFA. The company has documented the steps for preparing and reviewing the SEFA within its process narrative. The company will update the narrative to address the preparation and review issues that led to the multiple versions of the SEFA being provided during the audit. The company is in the process of updating the SEFA preparation documentation for FY2025, which will be used at the end of the year. The review procedures and controls are being enhanced to include a checklist to improve the review. The company will review and update the Grants Management Compliance Narrative and controls to improve timing of updates for modifications of WBS funding assignments. The contact for this item is Lucia Butts, AVP Funding and Grants. Amtrak anticipates fully remediating this finding by September 2025.

View Audit 358334

Finding 564146 (2024-002)

Significant Deficiency 2024

Cohoes Housing Authority

NY

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Name of Auditee: Cohoes Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by; Mathew Ethier, Executive Director (2) Finding 2024-002 (d) Comments on the finding and recommendation - The...

Name of Auditee: Cohoes Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by; Mathew Ethier, Executive Director (2) Finding 2024-002 (d) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (e) Action taken - The Authority will strengthen internal controls and training of staff to ensure reporting deadlines. The Authority has also engaged a new fee accountant to assist with the year-end closing procedures. (f) Planned Implementation Date - The Authority expects to complete the corrective action by September 30, 2025, at the time of its next required unaudited submission.

View Audit 358311

Finding 564143 (2024-001)

Material Weakness 2024

Shelby City School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring HUD Housing Programs

The district will ensure that any contracts that will be paid with Federal Funds will follow the provisions outlined in the grant documentation.

View Audit 358306

Finding 564138 (2024-002)

Material Weakness 2024

Myrtle Point School District

OR

Subrecipient Monitoring Reporting Material Weakness § 200.508 § 200.510

Finding 2024-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 10.555 National School Lunch Program cluster Name of Federal Agency: U.S. Department of Agriculture Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.5...

Finding 2024-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 10.555 National School Lunch Program cluster Name of Federal Agency: U.S. Department of Agriculture Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit with values that were not reconciled with the general ledger. Cause: The District relied on individuals with insufficient training or support to prepare the SEFA and ensure that it was reconciled with general ledger amounts. District management did not have sufficient training or monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Expenditures of federal awards and not be detected and corrected. Because the Auditee’s SEFA was completed incorrectly, and not reconciled to the general ledger the SEFA was materially misstated, prior to auditors’ correction recommendations. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following: • SEFA was originally presented for auditors with incorrect information. • No reconciliation between federal expenditures reported on the GL and the SEFA was presented. • Recording of State vs Federal activities was not posted to the GL correctly, requiring adjustments during the audit. • Not all grants were recorded in separate and identifiable GL accounts. Repeat of a Prior-Year Finding: Yes Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and review the SEFA. City’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Planned Implementation Date: October 1, 2025 Responsible Person: Director of Business Services, Myrtle Point School District No. 41

View Audit 358289

Finding 564132 (2024-001)

Significant Deficiency 2024

Family Health International

NC

Subrecipient Monitoring Reporting § 200.303

Corrective Action Plan: Finding 2024-001 – Reporting – Federal Funding Accountability and Transparency Act (FFATA) Federal Program Information: Federal Agency: United States Agency for International Development United States Department of State Assistance Listing: 98.001 - USAID Foreign Assist...

Corrective Action Plan: Finding 2024-001 – Reporting – Federal Funding Accountability and Transparency Act (FFATA) Federal Program Information: Federal Agency: United States Agency for International Development United States Department of State Assistance Listing: 98.001 - USAID Foreign Assistance for Programs Overseas 19.421 – Department of Statue Bureau of Educational and Cultural Affairs: Academic Exchange Programs – English Language Program Federal Award Identification Number: 98.001 - 7200AA22CA00016; 72048619CA00001; 7200AA18CA00011; 7200AA19CA00002; 7200AA19CA00002 19.421 - SECAGD19CA0156 Award Year: FY 2024 Corrective Action Plan: FHI 360 will implement a corrective action plan comprised of the following actions: 1) continue global communications and meetings with key management teams 2) targeted and detailed training on FFATA requirements and completion of the FSRS template via an e-module 3) continue additional review through centralized team both to identify prospective transactions and perform a final review of data quality prior to data entry in FSRS, and 4) implement system-based enhancement to capture signature data to allow for centralized monitoring of execution date ensuring timely reporting based on execution dates Person(s) Responsible: Director, Contract Management Services Chief Operating Officer Completion Date: September 30, 2025

View Audit 358281

Corrective Action Plans

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