Corrective Action Plans

Finding 517336 (2024-002)

Material Weakness 2024

Sacramento Metropolitan Air Quality Management District

CA

Subrecipient Monitoring Material Weakness Reporting

Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Reporting Type of Finding: Significa...

Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Finding Summary: During the period July 1, 2023 through June 30, 2024 no reports for subawards were filed with the FSRS that were $30,000 or more in federal funds. Repeat Finding from Prior Years: No Management’s Response: We concur. Views of Responsible Officials and Corrective Action: The District will submit all outstanding required Federal Funding Accountability and Transparency Act (FFATA) reports to the Federal Funding Accountability Subaward Reporting System (FSRS) by March 31, 2025. In addition, the District will implement policies and procedures to ensure the required Federal Funding Accountability and Transparency Act (FFATA) reports are prepared and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Name of Responsible Person: Patricia Kepner, Controller Projected Implementation Date: March 31, 2025

View Audit 335337

Finding 517334 (2024-001)

Material Weakness 2024

Sacramento Metropolitan Air Quality Management District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Procurement and Suspension and Debarm...

Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control Finding Summary: As a result of our test work, we noted three (3) out of three (3) instances where there was no evidence that the District verified the subrecipient entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract. However, none of the payments in our sample were made to a suspended or debarred party. Repeat Finding from Prior Years: No Management’s Response: We concur. Views of Responsible Officials and Corrective Action: The District will develop procedures outlining the requirement to 1) access the System for Award Management (SAM) exclusion list, 2) collect a certificate from the subrecipient, or 3) add a clause or condition to the subrecipient agreement to verify that an entity that may submit invoices for federal grant-funded activities has not been debarred or suspended prior entering into the agreement with the subrecipient. Name of Responsible Person: Patricia Kepner, Controller Projected Implementation Date: March 31, 2025

View Audit 335337

Finding 517303 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Wynne

AR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget ...

Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget formulation, utilization analysis, and funding allocations. Condition: The VMS category UML contained a reporting discrepancy of 38 UML for the year, a variance of 3.26%. A HUD Validation Review for March 2022 through February 2023 showed a similar discrepancy. Questioned costs: $0.00 Effect: Timely reporting prior to funding calculation can make a significant difference to housing the number of families in the communities that PHA serve. Cause: The PHA provided detail software reports that did not always match what was reposted in VMS. Recommendation: The PHA should enter adjustments and revisions as they are discovered to ensure accurate data is available for utilization and budget projection purposes. Views of responsible officials and planned corrective actions: We will comply with the auditor’s recommendation and the HUD recommendations from their recent review and take the following steps: 1. PHA will move families out of the system and submit the corresponding 50058’s immediately upon termination. 2. PHA will ensure that 5008’s are accepted into the VMS system to accurately reflect program activity, including move-in/outs and port-ins/outs in a timely manner. 3. PHA will enter adjustments and revisions as they are discovered to ensure accurate data. As the VMS data changes in our system, the corrected reports will be forwarded to the fee accountant to ensure accurate data reporting. 4. PHA will ensure that EOP actions for tenants correspond to the dates that the tenants have been terminated from the program. 5. For Quality Control, the PHA will review the VMS reports at the beginning of the month and the end of the month, monitoring changes that may need to be reported, including move-ins, move-outs, port-in/outs, and correcting of corresponding dates, and removal of expired vouchers. This data will be reviewed by the Housing Manager and the Executive Director.

View Audit 335307

Finding 517228 (2024-001)

Significant Deficiency 2024

Believe Schools, Inc. and Affiliate

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334

To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the...

To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the Audit Results and Comments: Education Stabilization Fund (ESSER Grant): The school was unable to provide construction contracts to allow auditors to verify that the required Davis-Bacon Act wording was included. ● The Principal, Angel Jackson-Anderson, and Dean of Operations, Kayla Marshall, will ensure that the proper contracts are received and filed for all services conducted under ESSER grants. Child Nutrition: The school did not maintain tally sheets to support the number of meals served. ● The Dean of Operations, Kayla Marshall, will ensure that the proper physical files (tally sheets) are maintained and filed monthly, both in digital and paper form. The principal will review these files monthly to ensure documents are not lost or misplaced. If you have any questions, concerns, or comments, please feel free to contact me the school principal, Angel Jackson-Anderson, Aanderson@believeschools.org. Many thanks, Angel Jackson-Anderson Principal, BELIEVE Circle City High School Kayla Marshall Dean of Operations, BELIEVE Circle City High School www.believeschools.org @believeschoolsindy admin@believeschools.org 317-296-1954 Angel Jackson-Anderson 11/07/2024 02:25PM UTC

View Audit 335212

Finding 517219 (2024-001)

Significant Deficiency 2024

Hood River County School District

OR

Subrecipient Monitoring Significant Deficiency

FS‐2024‐008 Significant Deficiency Findings Summary: During our testing of the ESSER Wage Rate Requirements, we noted a significant deficiency. The District did not retain documentation in full for certified payroll reports from contracts for labor performed. We recommend that the District thoroughl...

FS‐2024‐008 Significant Deficiency Findings Summary: During our testing of the ESSER Wage Rate Requirements, we noted a significant deficiency. The District did not retain documentation in full for certified payroll reports from contracts for labor performed. We recommend that the District thoroughly documents and retains all appropriate documentation. Corrective Action Plan: the District has begun to request and collect certified payroll reports on all contractors as required by procurement policies. A system for tracking of certified payroll reports through contract completion will be implemented. Anticipated Completion Date: June 30, 2025

View Audit 335178

Finding 517198 (2024-002)

Significant Deficiency 2024

Big Sky Economic Development Corporation

MT

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC does not have internal controls in place to verify compliance with prevailing wage rates in the event that such loans are disbursed. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Dir...

Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC does not have internal controls in place to verify compliance with prevailing wage rates in the event that such loans are disbursed. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Director has amended the organization’s EDA-RLF Plan, including details on the Davis-Bacon requirements for any loan funding construction or renovations of more than $2,000. It will be the responsibility of Big Sky Finance to notify the borrower as soon as possible regarding the Davis-Bacon requirements for wages paid. The borrower will in turn notify their contractor of the requirement. Big Sky Finance will require evidence from the general contractor of the prevailing wages being paid prior to loan funds being disbursed. Timeline for Completion: The Davis-Bacon requirement for funds disbursed through BSEDC’s Federal EDARLF loan fund will be immediately implemented for all EDA-RLF loans funded going forward. BSEDC’s EDARLF Plan will be amended and approved by its Board of Directors within a reasonable amount of time. A draft of this change is in place. However, as a matter of practice, Davis-Bacon requirements will be adhered to from this date forward. Responsible Person or Party: BSEDC’s Director of Business Finance/Program Finance Director, will be responsible for making the changes to the plan, presenting to the Board and adhering to the plan going forward.

View Audit 335172

Finding 517197 (2024-001)

Significant Deficiency 2024

Big Sky Economic Development Corporation

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which require...

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which required correction and resubmission of the form. The final submission was completed on October 18, 2024, which was after the deadline. Planned Corrective Actions: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director will implement stricter internal controls and monitoring procedures to ensure all federal reports, including Form ED-209, are prepared accurately and submitted within the required deadlines. A review process will be added to the monitoring procedures to promptly address and correct any errors identified by federal agencies. Timeline for Completion: BSEDC will implement the internal controls and monitoring procedures with the next reporting that is due secondary review process in October 2024 with the completion and submission of the FY24 annual report to Federal EDA. Responsible Person or Party: BSEDC’s Senior Director of Finance is responsible for implementing the corrective action. Responsible Person or Party: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director are both responsible for ensuring that the secondary review is complete before submitting reporting to Federal EDA.

View Audit 335172

Finding 517153 (2024-001)

Material Weakness 2024

Academie Lafayette

MO

Questioned Costs School Nutrition Programs Subrecipient Monitoring § 200.303

A. Revise and Strengthen Processes 1. New Software Implementation: o Replace the previous software program with a more reliable system. 2. Process Realignment: o Redefine staff roles to ensure clear responsibilities for eligibility determinations and reviews. B. Establish and Strengthen Internal Con...

A. Revise and Strengthen Processes 1. New Software Implementation: o Replace the previous software program with a more reliable system. 2. Process Realignment: o Redefine staff roles to ensure clear responsibilities for eligibility determinations and reviews. B. Establish and Strengthen Internal Controls 1. Eligibility Review: o DeAnn Gould, Federal Programs & Grants Coordinator, and Howard Carpenter, Director of Operations, will oversee eligibility determinations using the updated software and Attachment A for reference. o Conduct a second review of all applications to verify accuracy and compliance with eligibility criteria. 2. Regular Edit Checks: o Implement weekly edit checks in the Point of Service (POS) system to confirm correct benefits distribution. C. Staff Training 1. Regular Food and Nutrition Services (FNS) Training: o Conduct quarterly training sessions on eligibility criteria, compliance requirements, and internal control processes. o Include hands-on training for using the new software and reviewing Attachment A criteria. 2. Compliance Assessments: o Assess staff understanding post-training to identify additional support needs. D. Monitoring and Evaluation 1. Audit Schedule: o Conduct monthly internal audits to evaluate compliance and report findings to leadership. 2. Performance Metrics: o Track error rates in eligibility determinations and aim for a significant reduction by June 30, 2025. E. Addressing Questioned Costs 1. Reconciliation Plan: The Missouri Department of Elementary and Secondary Education (DESE) has informed the School that the questioned costs of $20,578.74 will be withheld from future Food Service payment requests. The School will work with DESE to ensure proper adjustments and compliance with this reconciliation plan. 2. Process Transparency: Documentation of the withholdings and their impact on future payments will be maintained and reviewed to confirm accurate reconciliation of the overclaimed amount.

View Audit 335092 Questioned Costs: $1

Finding 517128 (2024-002)

Significant Deficiency 2024

Fremont County School District #1

WY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Dat...

Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Date Fiscal year ended June 30, 2025

View Audit 335000

Finding 517060 (2024-002)

Significant Deficiency 2024

Audubon Area Community Care Clinic, Inc.

KY

Subrecipient Monitoring Reporting

Action Taken: The Clinic has reviewed the auditors’ recommendation. The preparer has gained an understanding of the underlying documentation used to report the related information. The Clinic will ensure that reported amounts agree to the Clinic’s underlying accounting records.

View Audit 334945

Finding 516981 (2024-012)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring

New York State agrees that enhanced subrecipient monitoring policies, procedures and internal control will help ensure the State’s compliance with 45 CFR 75.352(d) and 45 CFR 75.352(e). While monitoring activities are currently performed – the State will improve the documentation of the activities p...

New York State agrees that enhanced subrecipient monitoring policies, procedures and internal control will help ensure the State’s compliance with 45 CFR 75.352(d) and 45 CFR 75.352(e). While monitoring activities are currently performed – the State will improve the documentation of the activities performed – including keeping a written list of all factor considerations used to determine which subrecipients are subject to additional monitoring procedures. Corrective Action Required: New York State will continue to use a “priority list” to record high-risk subrecipients subject to additional monitoring. Additionally, Office of Addiction Services and Supports (OASAS) will provide a written description of all of the factors and considerations used to compile the priority list to the New York State Division of the Budget for review and approval prior to March 31, 2025.

View Audit 334898

Finding 516980 (2024-011)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

New Yok State acknowledges the finding and recommendation regarding Federal Funding Accountability and Transparency Act (FFATA) noted during the Uniform Grant Guidance audit. Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FF...

New Yok State acknowledges the finding and recommendation regarding Federal Funding Accountability and Transparency Act (FFATA) noted during the Uniform Grant Guidance audit. Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311 and FFATA Subaward Reporting System (FSRS) will be updated for grant obligations. With regard to the Possible Asserted Effect that failure to submit FFATA reporting may result in reporting inaccurate and incomplete amounts to the federal government – New York State is committed to producing accurate and complete grant spending amounts annually to the federal government outside of the FFATA system via the Federal Financial Report (FFR), due in December. OASAS will review and enhance its policies, procedures, and internal controls to ensure that all amounts passed through to subrecipients and subcontractors under subawards as defined in 45 CFR 75.2 are reported in accordance with the FFATA federal regulations. All OASAS first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311. FSRS will be updated for obligations under the FFY20 award and forward.

View Audit 334898

Finding 516979 (2024-010)

Material Weakness 2024

State of New York

NY

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Office of Mental Health (OMH) acknowledges that there was an oversight in payments being passed through to a single subrecipient without an executed contract. This single event occurred during the Statewide transition from Grants Gateway to the Grants Management Module of the Statewide Financial Sys...

Office of Mental Health (OMH) acknowledges that there was an oversight in payments being passed through to a single subrecipient without an executed contract. This single event occurred during the Statewide transition from Grants Gateway to the Grants Management Module of the Statewide Financial System (SFS). The data transfer when the system switch occurred was not 100% accurate. The contract in question was incorrectly read and transmitted the contract to the new grants management module in SFS as executed. OMH is currently working on a contract amendment to support this payment which will be submitted for approval and signature by all required parties. The business owners of the SFS were informed of the error and it is OMH’s understanding that the issue has been addressed in SFS.

View Audit 334898 Questioned Costs: $1

Finding 516978 (2024-009)

Material Weakness 2024

State of New York

NY

Questioned Costs Subrecipient Monitoring § 200.501

The Office of Mental Health (OMH) has updated the federal certification forms in March of 2022 for the MHBG COVID Relief and ARPA awards to include the following award identification information: federal fiscal year of award, federal award period, federal award identification number (FAIN), and fede...

The Office of Mental Health (OMH) has updated the federal certification forms in March of 2022 for the MHBG COVID Relief and ARPA awards to include the following award identification information: federal fiscal year of award, federal award period, federal award identification number (FAIN), and federal award document number. The federal certification forms for the annual MHBG awards are created to align with each new Notice of Award (NOA) and include the same award identification information noted above. Due to the timing of when we received the Federal NOA’s in comparison to when the federal certification forms were distributed to sub-recipients, not all sub-recipients may have received the updated form in fiscal year end March 31, 2024. These revised forms were used for all subrecipients in SFY 2024-25. OMH will continue to amend the certification and applicable policies, procedures, and internal controls to incorporate all required identifying characteristics outlined in 45 CFR 75 Section 352 (a) in SFY 2024-25. Additionally, OMH initiated an expense report process to review award specific expense reports for all COVID Relief and ARPA federal grant subrecipients to ensure provider expenditures are following federal guidelines. This process will be rolled out to the other MHBG awards in SFY 2024-25. While a formalized risk assessment was not conducted, one has been developed to assess subrecipient risk of non-compliance. This risk assessment will be used in conjunction with the review of reward specific expense reports to determine those subrecipients that need additional monitoring. Applicable policies and procedures will be updated as appropriate upon completion. Lastly, OMH has adopted a tracking mechanism that will be used to track and review all subrecipients single audit submissions during the upcoming review cycle.

View Audit 334898 Questioned Costs: $1

Finding 516977 (2024-008)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH is in the process of updating policies, procedures, and/or i...

Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH is in the process of updating policies, procedures, and/or internal controls to ensure the agency’s awareness of this requirements and will report on the amounts passed through to subrecipients and subcontractors in SFY 2024-25.

View Audit 334898

Finding 516975 (2024-006)

Material Weakness 2024

State of New York

NY

Subrecipient Monitoring

The Office of Children and Family Services (OCFS) has reviewed current monitoring procedures and has determined changes are needed to strengthen programmatic oversight in determining if participants were eligible to receive services under the Social Services Block Grant (SSBG), and Temporary Assista...

The Office of Children and Family Services (OCFS) has reviewed current monitoring procedures and has determined changes are needed to strengthen programmatic oversight in determining if participants were eligible to receive services under the Social Services Block Grant (SSBG), and Temporary Assistance for Needy Families (TANF) transfer funds. To accomplish this task the Division of Child Welfare and Community Services will revise their current SSBG monitoring procedures to include a random sample of individuals who received services paid with funds from the TANF transfer. Eligibility reviews for received goods and services will begin during the first quarter of 2025. In addition, the Title XX Monitoring unit in the Bureau of Financial Operations has expanded their review to include expenses for goods and services paid with the funds from the TANF transfer.

View Audit 334898

Finding 516974 (2024-005)

Material Weakness 2024

State of New York

NY

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

The Office of Temporary and Disability Assistance (OTDA) and the State will review, develop, and enhance the subrecipient monitoring policies and procedure, which include monitoring procedures over local districts. These policies and procedures would include verification of the source of the local d...

The Office of Temporary and Disability Assistance (OTDA) and the State will review, develop, and enhance the subrecipient monitoring policies and procedure, which include monitoring procedures over local districts. These policies and procedures would include verification of the source of the local district’s cost sharing or match to determine that the source is appropriate and in accordance with 45 CFR 75.306(b).

View Audit 334898 Questioned Costs: $1

Finding 516870 (2024-001)

Significant Deficiency 2024

American Councils for International Education: Actr/accels, Inc.

DC

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

National Security Language & Student Exchange - Assistance Listing No. 19.415 & 19.009 Recommendation: We recommend the Organization to design controls to ensure that there is an internal control designed to validate the timeline where the final FFATA reports were submitted/updated in the FSRS syst...

National Security Language & Student Exchange - Assistance Listing No. 19.415 & 19.009 Recommendation: We recommend the Organization to design controls to ensure that there is an internal control designed to validate the timeline where the final FFATA reports were submitted/updated in the FSRS system. If this timeline cannot be readily available, we also recommend contacting the FSRS portal to for further clarification on the FSRS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Staff will take "screen shots" to validate the submission of FFATA reports when they are updated in the FSRS system. Name(s) of the contact person(s) responsible for corrective action: John Henderson, CFO Planned completion date for corrective action plan: 11-21-24 If the Department of State has questions regarding this plan, please call John Henderson, CFO, at 202-833-7522.

View Audit 334780

Finding 516774 (2024-001)

Significant Deficiency 2024

Future Earth

CO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

We will amend our existing procurement policy to address suspension and debarment for contractors when using federal grant funds to ensure compliance with federal regulations. We will implement a procurement checklist to document and verify contractor eligibility on SAM.gov prior to engaging in con...

We will amend our existing procurement policy to address suspension and debarment for contractors when using federal grant funds to ensure compliance with federal regulations. We will implement a procurement checklist to document and verify contractor eligibility on SAM.gov prior to engaging in contracts utilizing federal funds.

View Audit 334729

Finding 516733 (2024-001)

Significant Deficiency 2024

Springville Community and Rural Foundation, Inc. D/b/a Springville Community Academy

IN

Subrecipient Monitoring Procurement, Suspension & Debarment Significant Deficiency § 200.317 § 200.318 § 200.327

December 18, 2024 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Subject: Response to Uniform Guidance Audit Finding for FY23-24 Finding 2024-001 Procurement Significant Deficiency Federal Program: Charter Schools Program Assistance Listing Numbers: 84.282A Springville C...

December 18, 2024 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Subject: Response to Uniform Guidance Audit Finding for FY23-24 Finding 2024-001 Procurement Significant Deficiency Federal Program: Charter Schools Program Assistance Listing Numbers: 84.282A Springville Community Academy (SCA) plans to develop a written procurement policy that incorporates the Federal regulations and procurement standards identified in §200.317 through 200.327. I, Corbin Dietrich, will work with the Board of Directors of SCA and our consultants with Indiana Charters to develop the appropriate procurement policies and procedures. We plan to draft and approve the required policies at the board meeting in January 2025. Sincerely, Corbin Dietrich, Treasurer

View Audit 334699

Finding 516684 (2024-008)

Significant Deficiency 2024

Progressive Community Health Centers, Inc.

WI

Special Tests & Provisions Subrecipient Monitoring

The Organization is currently reviewing our sliding fee discount policy to switch from a percentage-based model to a flat fee model. This simplification should reduce our sliding fee adjustment errors, while maintaining compliance with the Health Center Program Compliance Manual. In addition, we w...

The Organization is currently reviewing our sliding fee discount policy to switch from a percentage-based model to a flat fee model. This simplification should reduce our sliding fee adjustment errors, while maintaining compliance with the Health Center Program Compliance Manual. In addition, we will be implementing regular monitoring to ensure that patient accounts are accurate and reflect our posted sliding fee rates. Further, relevant staff participated in a training focused on CHC grants management matters in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization plans to obtain Board approval for the updated sliding fee discount program in March 2025 and will continue to monitor throughout the year.

View Audit 334670

Finding 516665 (2024-001)

Significant Deficiency 2024

Eighth Judicial District Court

NV

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN Finding 2024-001 – Internal controls for Federally Funded Procurements which are Covered Transactions (Significant Deficiency) Effective November 18, 2024, the Eighth Judicial District Court will implement a new policy related to System for Award Management (SAM) and Vendor Re...

CORRECTIVE ACTION PLAN Finding 2024-001 – Internal controls for Federally Funded Procurements which are Covered Transactions (Significant Deficiency) Effective November 18, 2024, the Eighth Judicial District Court will implement a new policy related to System for Award Management (SAM) and Vendor Registration and Exclusion to determine whether a vendor is eligible for receiving federal funds. Name of Individual Responsible for the corrective action plan: Steven D. Grierson, Court Executive Officer Anticipated Completion Date: November 18, 2024 The Eighth Judicial District Court remains committed to excellence regarding its fiduciary responsibilities and internal controls. We will work quickly to improve our practices and procedures as detailed in this finding and we look forward to implementing. On behalf of the Eighth Judicial District Court, I want to thank all the parties involved in the extraordinary effort to complete this report.

View Audit 334656

Finding 516659 (2024-001)

Significant Deficiency 2024

Habitat for Humanity of Greater Nashville

TN

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-001 - Significant Deficiency over Internal Controls related to Debarment Compliance - ARA - 21.027 Recommendation: Habitat should have the required certifications completed annually to ensure compliance with regulations and adherence to internal policies. Corrective Action: We have alre...

Finding 2024-001 - Significant Deficiency over Internal Controls related to Debarment Compliance - ARA - 21.027 Recommendation: Habitat should have the required certifications completed annually to ensure compliance with regulations and adherence to internal policies. Corrective Action: We have already implemented procedures to ensure the certifications are signed and debarment and suspension searches are being retained from Sam.gov in our network files. Additionally, when bids are solicited, a bid packet containing all the required documentation will be distributed and copies of the certifications and bid details will be retained in our network files. As we move forward, we will perform internal audits on the documentation to ensure documentation has been received and retained in our records. Personnel Responsible for Corrective Action: Shelly Dillow, SVP of Accounting and Finance and Paul Harvey, SVP of Construction Anticipated Completion Date for Corrective Action: The Corrective Action has already been implemented as of the date of this report. If there are questions regarding this corrective action plan, please call Shelly Dillow, SVP of Accounting and Finance, at 615.942.1264. Sincerely, Shelly Dillow, SVP of Accounting and Finance Habitat for Humanity of Greater Nashville Paul Harvey, SVP of Construction Habitat for Humanity of Greater Nashville

View Audit 334638

Finding 516608 (2024-001)

Significant Deficiency 2024

Prince George's Community College

MD

Subrecipient Monitoring Reporting Significant Deficiency

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer wi...

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer will revise and update the month-end and year-end closing activities to include detailed procedures, the roles of those responsible for the closing process, and strict monthly and yearly deadlines that support timely financial reporting. The Accounting Officer will monitor weekly the closing process to ensure that the month-end and year-end processes are competed on time. The Accounting Officer will meet with the Controller every two weeks to discuss the status of the month-end and year-end close. When the audit starts the Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit is completed in a timely manner. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Interim Controller will post, recruit, and hire the Senior Accountant and Payroll Officer positions for additional resources with appropriate accounting experience and knowledge. Completion Date: March 31, 2025 Dwight Washington Interim Controller

View Audit 334598

Finding 516578 (2024-001)

Significant Deficiency 2024

United Community and Family Services, Inc.

CT

Subrecipient Monitoring Eligibility Significant Deficiency

CORRECTIVE ACTION PLAN November 25, 2024 United States Department of Health and Human Services United Community & Family Services respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30...

CORRECTIVE ACTION PLAN November 25, 2024 United States Department of Health and Human Services United Community & Family Services respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: 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 AWARDS FINDINGS AND QUESTIONED COSTS Section III- Federal Award Findings and Questioned Costs Community Health Centers, COVID-19 Community Health Centers, Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program, COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Item 2024-001 – Special Tests Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Repeat Finding Not a repeat finding. Action Taken 1) Monthly internal audits of new and existing patient records being entered into our practice management system. This review will ensure appropriate completion is entered into the Sliding Fee Scale field. 2) Review of accounts when new income verification forms are received from the patients to ensure that reported income aligns with the practice management system. In addition, we will perform audits of no more than 15 active Sliding Fee Scale patients for proper Sliding Fee percentage and calculation. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Frank Meaney, CFO at 860.822.4153. Sincerely yours, Frank Meaney Chief Financial Officer

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