Corrective Action Plans

Finding 496880 (2023-003)

Material Weakness 2023

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302 § 200.403

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsi...

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. The Finance Department personnel continue to carry out the process of locating the remaining reports and documents as submitted in order to be filed according to the requirements of the grant agreement.

View Audit 319627

Finding 496821 (2023-003)

Significant Deficiency 2023

Mark Twain Association for Mental Health Inc.

MO

Subrecipient Monitoring Reporting Significant Deficiency

September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete ...

September 9, 2024 Re: MTBH 2023 Single Audit To Whom it May Concern: In response to our recent MTBH 2023 Single Audit findings related to reimbursement request "KV-4", MTBH will implement a review process for future grant reimbursement requests, effective immediately. I, Jenny Haught, will complete and send the reimbursement requests to Michael Cantrell, President and CEO for review. Upon his review and approval, I will send the reimbursement requests to the appropriate person per the grant agreement for official reimbursement. In response to our recent MTBH 2023 Single Audit findings related to quarterly progress reports, MTBH will implement a review process for future grant reporting, adhering to the grant agreement, effective immediately. Sincerely, Jenny Haught, Vice President of Finance

View Audit 319554

Finding 496802 (2023-001)

Significant Deficiency 2023

Texas Biomedical Research Institute

TX

Cash Management Subrecipient Monitoring § 200.303 § 200.305

Effective June 1, 2023 Texas Biomed implemented enhanced controls to ensure timely entry of subrecipient invoices into the financial system and timely approvals by Principal Investigators (PIs) of invoices. While these controls were operating effectively after the implementation date, turnover with...

Effective June 1, 2023 Texas Biomed implemented enhanced controls to ensure timely entry of subrecipient invoices into the financial system and timely approvals by Principal Investigators (PIs) of invoices. While these controls were operating effectively after the implementation date, turnover within the Accounts Payable team had not been anticipated and led to delayed payment processing. In mid-2024, Texas Biomed implemented a new electronic AP/invoice system as part of a comprehensive Enterprise Resource Planning system (and associated supporting systems) conversion to enhance efficiencies and functionality. With implementation of new systems, control enhancements enabled by the systems were implemented. This included setting up subawards as Purchase Orders, which enabled automation of a previously manual process to secure PI approval of invoices. Accounts Payable staff have been trained on how to properly enter subaward invoices into the system to trigger electronic routing to the PI for approval. While these steps will streamline the approval process, a further mitigating control will be implemented, with Accounts Payable staff periodically tracking approvals of pending subrecipient invoices and notifying the appropriate Sponsored Program Administrator for follow up with PIs in the event of delayed approvals. Responsible Parties: Eva Zepeda, Director, Finance; Michelle Hyde, Controller Completion Date: September 30, 2024

View Audit 319544

Finding 496770 (2023-003)

Significant Deficiency 2023

Overdose Lifeline, Inc.

IN

Questioned Costs Period of Performance Subrecipient Monitoring

Finding 2023-03 Expenditure of Funds Outside Contract Period Condition: Testing revealed that the Organization claimed expenditures against the grant that occurred before the official grant period. Although these expenditures were made outside the period of performance, they were submitted for reim...

Finding 2023-03 Expenditure of Funds Outside Contract Period Condition: Testing revealed that the Organization claimed expenditures against the grant that occurred before the official grant period. Although these expenditures were made outside the period of performance, they were submitted for reimbursement without securing prior authorization from the pass-through entity. Corrective Actions Taken or Planned: The Organizations’ Board and Executive Team consisting of the Chief Executive Officer (CEO) and the Chief Operating Officer (COO) and key Overdose Lifeline (ODL) Staff to include the independent bookkeeper and Grant and Finance Manager recognize the need to enhance internal controls and mechanisms to ensure purchase do not occur outside grant periods.

View Audit 319539 Questioned Costs: $1

Finding 496687 (2023-002)

None 2023

Ryder Village Ii, Inc.

PR

Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions

Finding Number: 2023-002 Finding The entity has a delinquent deposit to the replacement reserve. Cause Recommendation We recommend the Project’s management to evaluate the need of contracting additional personnel to minimize the accounting closing time. We re...

Finding Number: 2023-002 Finding The entity has a delinquent deposit to the replacement reserve. Cause Recommendation We recommend the Project’s management to evaluate the need of contracting additional personnel to minimize the accounting closing time. We recommend also, establishing monitoring procedures to ensure the compliance of such requirement. Corrective Action Plan The budget of the managing agent is limited so the recommendation of more employees cannot be assumed at this time. However, the Management will be evaluating functions performed by the accountant from which he can be relieved so that more time is left for the activities required in the recommendations. The deposit was made more later due to the cash flow problems mentioned in the previous finding. Housing Program Director will be in charge to monitoring monthly the deposit to the replacement account. Currently the number of vacancies decreased which helped the project financially. Lack of personnel in the accounting department. Only one employee is in-charge of performing the accounting and the closing procedures.

View Audit 319500

Finding 496664 (2023-003)

Material Weakness 2023

Fort Frye Local School District

OH

Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303

Finding Number: 2023-003 Planned Corrective Action: The accounts payable clerk will double check all claims submitted to the state for accuracy. Anticipated Completion Date: 08/30/2024 Responsible Contact Person: Stacy Bolden

View Audit 319478

Finding 496647 (2023-002)

Significant Deficiency 2023

Honor Ehg INC

NY

Subrecipient Monitoring HUD Housing Programs

2023-002 Rent Reasonableness Controls The Administration of HONOR acknowledges the findings identified in our 2023 Financial Audit concerning the inadequacies in our "rent reasonableness controls". The following response outlines the steps the HONOR Administration, Management and Direct Support Tea...

2023-002 Rent Reasonableness Controls The Administration of HONOR acknowledges the findings identified in our 2023 Financial Audit concerning the inadequacies in our "rent reasonableness controls". The following response outlines the steps the HONOR Administration, Management and Direct Support Team will take to address these issues and prevent recurrence. Corrective Actions Taken: -Staff Training: A comprehensive training program has been initiated for all relevant staff, focusing on rent reasonableness determination and compliance with applicable regulations. The New Hire Checklist and training requirements will ensure these policies are covered and understood. This In-service will take place by 9/30/2024. -Revamping Verification Procedures: HONOR has obtained/updated all required HUD reasonableness verification forms and processes to ensure it includes the latest market data and a consistent methodology. -Strengthening Documentation: HONOR has introduced new documentation standards to ensure that all rent reasonableness determinations are properly supported and can withstand audit scrutiny. -Periodic Reviews: The Quality Assurance/Compliance Mgr will conduct a regularly scheduled review process to monitor HUD reasonableness verification forms, ensuring ongoing compliance and addressing any issues proactively. -Additional position to provide support and oversight: HONOR identified the need to provide additional infrastructure to ensure regulatory requirements are met. The Housing First Program Manager, new position, (hired by end of 11/30/2024) will be responsible for ensuring that all client documentation includes the HUD regulatory requirements, including but not limited to the Rent Reasonableness/FMRs and rent calculations -Periodic Reviews. The Quality Assurance/Compliance Mgr will conduct a regularly scheduled review process to monitor documentation, ensuring ongoing compliance and addressing any issues proactively. Monitoring and Follow-up: -To ensure the effectiveness of the corrective actions, HONOR administrative team will be conducting a quarterly review of internal audits, trends and data.

View Audit 319438

Finding 496631 (2023-007)

Material Weakness 2023

City of Boston

MA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Boston Public Schools (BPS) is continuously working with DESE to ensure they are meeting compliance with FR-1 deadlines. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496629 (2023-005)

Material Weakness 2023

City of Boston

MA

Subrecipient Monitoring § 200.303 § 200.331

Mayor’s Office of Housing (MOH) has implemented control procedures to ensure that each subrecipient is evaluated for risk of noncompliance to ensure appropriate subrecipient monitoring. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Gran...

Mayor’s Office of Housing (MOH) has implemented control procedures to ensure that each subrecipient is evaluated for risk of noncompliance to ensure appropriate subrecipient monitoring. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496483 (2023-003)

Significant Deficiency 2023

City of New Haven

CT

Subrecipient Monitoring HUD Housing Programs Reporting

Finding 2023-003: Significant Deficiency and Noncompliance Finding, Reporting-Annual Assistance Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cities were required to submit an annual race and ...

Finding 2023-003: Significant Deficiency and Noncompliance Finding, Reporting-Annual Assistance Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cities were required to submit an annual race and ethnic data reporting form HUD-27061 covering the period from July 1, 2021, to June 30, 2022, by January 10, 2023. The City failed to submit the required annual race and ethnic data reporting form HUD-27061 covering the period from July 1, 2021, to June 30, 2022, by the January 10, 2023, deadline, as mandated under the Lead-Based Paint Hazard Reduction Grant Program by the U.S. Department of Housing and Urban Development. Corrective Actions Taken: 1. Centralized Compliance Tracking: The City has implemented a centralized system for monitoring grant reporting deadlines to prevent missed submissions. Contact: Maritza Bond, Health Director. Anticipated Completion Date: 12/24 2. Dedicated Compliance Oversight: A dedicated compliance officer now oversees all grant-related activities to ensure adherence to reporting requirements. Contact: Shannon McCue, Budget Director & Maritza Bond, Health Director. Anticipated Completion Date: 10/24

View Audit 319406

Finding 496464 (2023-002)

Material Weakness 2023

City of Federal Way

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2023-002 Finding caption: The City’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Steve Groom, Finance Director 33325 8th Ave S Federal Way, WA 98003 253-835-...

Finding ref number: 2023-002 Finding caption: The City’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Steve Groom, Finance Director 33325 8th Ave S Federal Way, WA 98003 253-835-2520 Corrective action the auditee plans to take in response to the finding: The City concurs that maintaining strong internal controls is appropriate. Management is committed to taking corrective action to ensure compliance with federal requirements and in fact did so immediately. Since the enactment of the SLFRF, city staff made significant efforts to keep up with the multiple and evolving guidelines rules and FAQs issued by Treasury, and attended numerous trainings. The initial lack of guideline clarity resulted in information-sharing webinars hosted by reputable state-wide and nation-wide associations such as AWC and GFOA. City staff, management and governing body exercised initial restraint in approving projects for spending of SLFRF funding in order to avoid inadvertently violating a rule issued subsequently. One example is that exemption from Federal supplanting rules came out in later guidance and the City then proceeded relying on that explicit clarification. This is the second finding for the same issue because the timing of requirement awareness spanned two years. The rule in question was clarified in 2023, after the City’s opportunity to comply in 2022 and part of 2023 had passed, and the City acted to correct immediately. The City remains dedicated to ensuring Federal funds are spent in compliance with all governing laws and regulations. The City’s immediate change being implemented was to eliminate recipients that cannot 1) register on SAM.gov, 2) contractually attest compliance or 3) provide self-attestation. The City believes that adequate controls and procedures are in place and that internal training and communication are the appropriate corrective steps. Anticipated date to complete the corrective action: 01/01/2024

View Audit 319390

Finding 496463 (2023-005)

Material Weakness 2023

Washington Parks Academy

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Even though the Academy transferred $3,345,325 of ESSER funds to LKAYA based on the intergovernmental agreement that was in place during that time, the Academy itself did incur ESSER eligible costs that could have been applied against these ESSER dollars if they had remained within the Academy. The ...

Even though the Academy transferred $3,345,325 of ESSER funds to LKAYA based on the intergovernmental agreement that was in place during that time, the Academy itself did incur ESSER eligible costs that could have been applied against these ESSER dollars if they had remained within the Academy. The costs incurred involved improvements to technology, maintaining and increasing additional staff, curriculum materials, instructional supplies, and staff training to name a few.

View Audit 319381 Questioned Costs: $1

Finding 496460 (2023-002)

Material Weakness 2023

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness

The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has now been put in place to facilitate input, reporting, and analysis of fund accounting and accurate GL cla...

The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has now been put in place to facilitate input, reporting, and analysis of fund accounting and accurate GL classification

View Audit 319381

Finding 496458 (2023-004)

None 2023

Saint John's Program for Real Change

CA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

2023-004— REPORTING Jose Dominguez, Interim CEO, jdominguez@saintjohnsprogram.org Corrective Action Planned: Saint John's Program for Real. Change is dedicated to the meticulous implementation of a system for preserving financial records, supporting documents, statistical records, and all other non-...

2023-004— REPORTING Jose Dominguez, Interim CEO, jdominguez@saintjohnsprogram.org Corrective Action Planned: Saint John's Program for Real. Change is dedicated to the meticulous implementation of a system for preserving financial records, supporting documents, statistical records, and all other non-Federal entity records relevant to a Federal award. The electronic versions of these documents will be consistently stored in the Sharepoint cloud on a monthly basis for permanent retention. Furthermore, the organization will produce paper copies of these documents and securely maintain them in an archive accessible exclusively to authorized personnel. The paper copies will be systematically arranged by year and alphabetical order to facilitate efficient retrieval upon request by auditors or reviewing entities. A comprehensive schedule delineating the stipulated retention period for each document type will be generated in accordance with the pertinent Uniform Guidance record retention guidelines. In addition, all supporting documentation pertaining to a program funded by a Federal Grant, whether comprising an intake form or client information, will be stored in both digital and paper formats, and will be maintained in compliance with the record retention guidelines outlined in the Uniform Guidance. AlL records wilt undergo an annual review prior to filing to ensure the presence of all necessary documents and uniform adherence to regulatory requirements. Anticipated Completion Date: 8/30/2024

View Audit 319380

Finding 496457 (2023-003)

Material Weakness 2023

Saint John's Program for Real Change

CA

Subrecipient Monitoring Eligibility

2023-003— FederalAward Findings and Questioned Costs Jose Dominguez, Interim CEO, jdominguez@saintjohnsprogram.org Corrective Action Planned: The Saint John's Program for Real Change will introduce a dual review process for meal counts, with the aim of ensuring that both the kitchen staff and their ...

2023-003— FederalAward Findings and Questioned Costs Jose Dominguez, Interim CEO, jdominguez@saintjohnsprogram.org Corrective Action Planned: The Saint John's Program for Real Change will introduce a dual review process for meal counts, with the aim of ensuring that both the kitchen staff and their supervisors meticulously scrutinize the document for accuracy of all data before its submission to the Finance Department for final review. Additionally, the meal count spreadsheet will undergo thorough review, to assure assessments for participants' age and eligibility will be conducted monthly. Moreover, Assistant Director of Social Enterprises, Food Service Manager, kitchen staff and all designated personnel responsible for meal counts will be mandated to complete the CACFP Annual Mandatory Training. This training will serve to keep the staff abreast of CACFP updates, regulations, and procedures, thereby aiding CACFP Operators in upholding program integrity. Subsequent to the training, the kitchen staff, personnel responsible for meal counts, and the finance department will collectively review the existing spreadsheet and practices behind the meal counts to make any necessary updates. We have made sure that the finance department has finished the training for CACFP meal counting, claiming, and documentation, as well as the Mandatory annual training. Chef Scott Davison and Assistant Director of Social Enterprises Nicholle Cox are currently in the process of obtaining their CACFP Annual Mandatory Training certification. Anticipated Completion Date: 8/30/2024

View Audit 319380

Finding 496451 (2023-001)

Significant Deficiency 2023

City of Andover, Kansas

KS

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Management’s Response (Unaudited) – Unfortunately, we are not able to provide documentation of this requirement at the time the contract was executed. We believe that the verification was performed, as vendor in question is not suspended or disbarred, but understand that documentation is needed. Co...

Management’s Response (Unaudited) – Unfortunately, we are not able to provide documentation of this requirement at the time the contract was executed. We believe that the verification was performed, as vendor in question is not suspended or disbarred, but understand that documentation is needed. Corrective Action Plan (Unaudited) – In the future, we plan to include a requirement to respond to our RFP/RFQ that the vendor must not be suspended or disbarred. If Federal funds are allocated to the project after the RFP/RFQ process, we will verify before accepting funds or signing the contract that the vendor is not suspended or disbarred by checking the sam.gov website. Contact Person – Matt Koehn, Director of Finance Anticipated Completion Date – August 12, 2024

View Audit 319374

Finding 496449 (2023-002)

Material Weakness 2023

Madison-Carver Academy

MI

Subrecipient Monitoring

Investment in configuration of new software will allow for more consistent internal controls and proper reporting to aid in monthly reconciliation and close process. Department will create and implement a monthly close checklist that will be adhered to and followed up on by the Accounting Manager. T...

Investment in configuration of new software will allow for more consistent internal controls and proper reporting to aid in monthly reconciliation and close process. Department will create and implement a monthly close checklist that will be adhered to and followed up on by the Accounting Manager. This list will include revenue and grant reconciliations as well. Final GL review will be completed by Director of Finance and signed off on prior to EOM

View Audit 319370

Finding 496413 (2023-001)

Material Weakness 2023

Kosciusko County

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.344

FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Kosciusko County Sheriff's Office applied for the Indiana Local Body Camera Grant (ILBC). The sheriff’s office was awarded this grant on January 1, 2023, with a grant cost amount o...

FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Kosciusko County Sheriff's Office applied for the Indiana Local Body Camera Grant (ILBC). The sheriff’s office was awarded this grant on January 1, 2023, with a grant cost amount of up to $31,920. This grant is a reimbursable grant through the Indiana Department of Homeland Security. The period of performance was from January 1, 2023, to December 31, 2023. The Kosciusko County Sheriff's Office ordered body-worn cameras and equipment on April 26, 2023. The invoice for the cameras and the camera equipment was paid on July 14, 2023. The Kosciusko County Sheriff's Office then submitted a Reimbursement Claim Form on September 11, 2023. The Reimbursement Claim Form shows the Sheriff's Office incorrectly requested the full $31,920. They received $31,920 from the Indiana Department of Homeland Security on September 27, 2023. However, the county had only spent $9,581 of the grant money towards the body camera purchase. Therefore, there is a remaining balance in the fund of $22,339 as of December 31, 2023. Due to the period of performance, the county should have reimbursed the Indiana Department of Homeland Security $22,339. On May 9, 2023, the Sheriff's Office grant administrator submitted a Program Report for the ILBC grant. This report was filed without an implemented internal control or evidence of a review. The report was completed and submitted by the Sheriff's Office grant administrator. The report incorrectly indicated that all expenditures had been completed. As of the date of the submission, the county had not purchased the bodyworn cameras and all federal funds had not been expended. Contact Person Responsible for Corrective Action: Alyssa Schmucker Contact Phone Number and Email Address: 574-372-2325 aschmucker@kosciusko.in.gov View of Responsible Officials: We concur with the findings identified. Description of Corrective Action Plan: The Kosciusko Sheriff’s Office, grant coordinator will contact IDHS for instruction on how to return the $22,339.00 and prepare a claim to be processed by the Kosciusko County Auditor’s office. The grant balances are submitted each month by departments these are checked and confirmed by the Auditor’s Office this one was overlooked in the review process. The person who applied for the grant no longer works for the county. It is believed the new person handling the grants was not aware that this grant even existed. The Grant Administrator(s) will have someone sign off on the grant report submissions and forward all reports to the Auditor’s Office. Anticipated Completion Date: It is anticipated that this will be completed as soon as the information to return the funds is received from the state and the claim is submitted to the Auditor for payment. This claim will be paid as soon as it is received. On or before 12/31/2024.

View Audit 319325

Finding 496410 (2023-001)

Material Weakness 2023

Full Harvest Housing, Inc.

IA

Allowable Costs / Cost Principles Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2023 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 MARCH 31, 2023 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 March 31, 2023. Finding 2023-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C – Cash Management, E – Eligibility, L – Reporting, and 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 Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement. Anticipated Completion Date September 30, 2024

View Audit 319318

Finding 496392 (2023-002)

Material Weakness 2023

The Geneva Foundation

WA

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0...

Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Contact Person(s): Kristen Bacon, Director, Finance and Accounting. Corrective action planned: Geneva implemented the following increased measures in FY23 -- LOE operating procedures and JAMIS reports were developed to ensure that material LOE variances were detected, discussed, and if applicable, escalated to the sponsor. The Finance Office will revisit current LOE reports and if necessary, will enhance reporting to improve more visibility and completeness of LOE data by program. The Finance Office will also conduct a refresher training. As stated in the FY22 audit, management believes that review of financial and LOE reporting are clearly defined, documented, and are in compliance with accounting principles generally accepted in the United States of America and sponsor requirements; however, management will seek to strengthen the documentation, reporting, training, and communications between Finance and the Department of Programs. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Anticipated completion date September 30, 2024

View Audit 319290

Finding 496323 (2023-006)

Significant Deficiency 2023

Town of Seymour, Connecticut

CT

Procurement, Suspension & Debarment Subrecipient Monitoring

The Town will implement a policy to document procedures to demonstrate compliance with Single Audit Act Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.

View Audit 319219

Finding 496315 (2023-003)

Material Weakness 2023

City of Rialto

CA

Subrecipient Monitoring Reporting Significant Deficiency

FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-22-MC-06-0571, B-21-MC-06-0571 Award Years: 2021-2022 Name of Contact Person: Margaret Herrero, Deput...

FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-22-MC-06-0571, B-21-MC-06-0571 Award Years: 2021-2022 Name of Contact Person: Margaret Herrero, Deputy Director of Finance Corrective Action: The City will include the review of the FFATA reports in their preparation of the CDBG reports and ensure that the FAATA reports are prepared and submitted in a timely manner when subcontracts exceed the $30,000 threshold. Proposed Completion Date: Fiscal Year ended June 30, 2024.

View Audit 319207

Finding 496314 (2023-007)

Significant Deficiency 2023

City of Ingleside, Texas

TX

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Finding 2023-111-007-Grant Agreement Compliance - CDBG Environmental Review Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will updat...

Finding 2023-111-007-Grant Agreement Compliance - CDBG Environmental Review Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to ensure that they are following all grant agreement requirements and will maintain adequate documentation to document grant compliance.

View Audit 319202

Finding 496297 (2023-002)

Material Weakness 2023

Union County

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The Mental Health and Recovery Board is adding Suspension and Debarment language to all Contracts and Service Agreements.

View Audit 319188

Finding 496237 (2023-001)

Significant Deficiency 2023

The Nemours Foundation

FL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statute...

Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. The enhanced standard operating process will also require a routine meeting with the business owner and representatives from Research Finance and/or Grant Accounting through the conclusion of the funding to ensure compliance is maintained and appropriately monitored. Corrective action will be complete by November 30, 2024.

View Audit 319180

Corrective Action Plans

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