Corrective Action Plans

Finding 560955 (2024-001)

Significant Deficiency 2024

East Central Wisconsin Regional Planning Commission

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

FINDINGS—FEDERAL AND STATE AWARDS 2024-001 Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: Auditors recommend the Commission review and update procurement policies to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all ...

FINDINGS—FEDERAL AND STATE AWARDS 2024-001 Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: Auditors recommend the Commission review and update procurement policies to include suspension and debarment to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Verify on sam.gov for all vendors we purchase any equipment or software from during the year. Also every January verify all vendors we work with are still okay on sam.gov Name(s) of the contact person(s) responsible for corrective action: Sara Otting, Controller Planned completion date for corrective action plan: February 28, 2025

View Audit 356624

Finding 560845 (2024-001)

Significant Deficiency 2024

Town of Templeton

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Finding 2024-001 Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: In conjunction with the Town Administrator and Accountant, the Select Board will establish a written policy based on Uniform Guidance regarding cash management,...

Finding 2024-001 Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: In conjunction with the Town Administrator and Accountant, the Select Board will establish a written policy based on Uniform Guidance regarding cash management, determination of allowable costs, employee travel, procurement and subrecipient monitoring pertaining to federal awards. Anticipated Completion Date: December 31, 2025 Contact: Holly Young, Interim Town Administrator

View Audit 356601

Finding 560841 (2024-002)

Material Weakness 2024

Icohs College INC

CA

Student Financial Aid Subrecipient Monitoring Reporting

Finding #2: Untimely Return of Title IV Funds (R2T4) Criteria: Under 34 CFR 668.22(j), institutions must return unearned Title IV funds no later than 45 days from the date the institution determines that a student has withdrawn. Condition: Six R2T4s were submitted late. While four were linked to thi...

Finding #2: Untimely Return of Title IV Funds (R2T4) Criteria: Under 34 CFR 668.22(j), institutions must return unearned Title IV funds no later than 45 days from the date the institution determines that a student has withdrawn. Condition: Six R2T4s were submitted late. While four were linked to third-party service platform transitions, two delays were related to students experiencing hardship (homelessness and mental health emergencies) and internal documentation gaps. Effect: Noncompliance with R2T4 deadlines may result in program findings, increased liabilities, and recurring audit scrutiny if unresolved. Corrective Actions for R2T4: 6. R2T4 Tracker Implementation o Action: Launch a live R2T4 tracker in Campus Café, flagged by withdrawal status and showing days remaining until the 45-day deadline. o Due Date: May 15, 2025 o Lead: Registrar, Business Office, Financial Aid Lead 7. Case Ownership Assignment Protocol o Action: Assign R2T4 responsibility to ECM and Business Office, written timelines and escalation criteria. o Due Date: May 15, 2025 o Lead: Executive Director 8. R2T4 Checklist & Escalation Framework o Action: Finalize a standardized checklist for all R2T4 cases including withdrawal date, calculation verification, fund return confirmation, and dual review. o Due Date: May 15, 2025 o Lead: Operations Manager 9. Quarterly R2T4 Audit o Action: Conduct quarterly compliance audits on all R2T4 files and include findings in compliance reports. o Due Date: First audit by June 30, 2025 o Lead: Compliance Officer 10. Emergency Circumstance Protocol o Action: Document a formal protocol for handling R2T4 cases with student hardship that allows internal escalation, verification, and documentation of exception handling. o Due Date: July 1, 2025 o Lead: Executive Director Monitoring Plan: Compliance will provide a quarterly report on R2T4 timeliness to the Executive Director. Any case that nears 35 days will be auto escalated for executive intervention.

View Audit 356593

Finding 560792 (2024-003)

Material Weakness 2024

The Astraea Foundation, Inc.

NY

Subrecipient Monitoring § 200.331 § 200.332

Views of Responsible Officials: Over the past three (3) years, the organization has increased the skill set and capacity among teams for risk assessment and awards management. Subaward policies have been reviewed and all subaward recipients are required to complete pre-award surveys (which include t...

Views of Responsible Officials: Over the past three (3) years, the organization has increased the skill set and capacity among teams for risk assessment and awards management. Subaward policies have been reviewed and all subaward recipients are required to complete pre-award surveys (which include the risk assessment unless the subrecipients are pre-approved by USAID and exempted from such policies). The Associate Director of Grants and Compliance continues to work with members of the Program team to monitor all subrecipient awards for full compliance with 2 CFR 200.516(a). After the FY2022 findings, Astraea sought documentation from federal agencies where risk assessment exemptions applied. The inception of some of these subawards predated FY2022. While we had intended to perform new retroactive risk assessments, the suspension of the federal awards as of January 24, 11:59PM and subsequent termination of the awards had clear instructions to stop work, and therefore made such requests impossible.

View Audit 356562

Finding 560659 (2024-001)

Material Weakness 2024

Dermott Special School District

AR

Subrecipient Monitoring Internal Control / Segregation of Duties School Nutrition Programs

The District will establish and maintain internal controls that will safeguard District assets to the best of their abilities.

View Audit 356537

Finding 560591 (2024-001)

Significant Deficiency 2024

American Psychiatric Association Foundation

DC

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Views of Responsible Officials: The Grants manager and Grants Compliance manager positions had turnover in 2024. The search for their replacements continues. With various temporary staff filling the roles in 2024, delays occurred in meeting reporting deadlines. Management has reviewed all agreements...

Views of Responsible Officials: The Grants manager and Grants Compliance manager positions had turnover in 2024. The search for their replacements continues. With various temporary staff filling the roles in 2024, delays occurred in meeting reporting deadlines. Management has reviewed all agreements to ensure its tracking tools reflect all relevant due dates for financial and narrative reports, as required by the agreements. These tracking tools will be monitored monthly to ensure timely submissions of reports by the established due dates.

View Audit 356509

Finding 560587 (2024-001)

Significant Deficiency 2024

City of La Quinta

CA

Subrecipient Monitoring Significant Deficiency

Reference Number: 2024-001 Name of Contact Person: Claudia Martinez, Finance Director Corrective Action: The City agrees with the finding. The City acknowledges the importance of timely submission of the Single Audit report in accordance with Uniform Guidance 2 CFR 200.512(a) and will take correct...

Reference Number: 2024-001 Name of Contact Person: Claudia Martinez, Finance Director Corrective Action: The City agrees with the finding. The City acknowledges the importance of timely submission of the Single Audit report in accordance with Uniform Guidance 2 CFR 200.512(a) and will take corrective action to remediate this issue. The City is committed to restoring compliance with federal reporting deadlines and will continue to evaluate and implement process improvements to ensure timely completion and submission of future Single Audit reports. Proposed Completion Date: The corrective actions outlined above will be fully implemented by June 30, 2025.

View Audit 356506

Finding 560570 (2024-001)

Significant Deficiency 2024

City of Culver City

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to a...

Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to allow more time for completion and will continue to track and monitor is progress against its established milestones throughout the process. Along with filling vacant staff positions, the City has engaged a consultant to assist the Finance Department in developing and enhancing documentation specific to financial reporting procedures. The City has also been working with its financial software support team to streamline certain ERP system configurations in order to improve the City’s financial reporting process. Proposed Completion Date: 12/31/2025

View Audit 356501

Finding 560551 (2024-004)

Significant Deficiency 2024

Rosemont College of the Holy Child Jesus

PA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Management Response: Management concurs with the finding and will reconcile the College’s disbursement records with the federal COD system and correct all errors on a monthly basis.

View Audit 356480 Questioned Costs: $1

Finding 560549 (2024-002)

Significant Deficiency 2024

Rosemont College of the Holy Child Jesus

PA

Student Financial Aid Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Management Response: The College concurs with the finding and is in the process of implementing a policy when satisfactory academic progress is run, students will be notified via mail or email of their academic standing. Students who are suspended will have an opportunity to appeal their suspension....

Management Response: The College concurs with the finding and is in the process of implementing a policy when satisfactory academic progress is run, students will be notified via mail or email of their academic standing. Students who are suspended will have an opportunity to appeal their suspension. If the appeal of suspension is approved, students will meet with their academic advisor to be placed on an academic plan. The academic plan must be signed by both the student and advisor. The academic plan must be submitted to the Office of Financial Aid via the teams. A financial aid hold will be placed on the student's account until the signed academic plan is received. Once received, the Office of Financial Aid will remove the hold so the student can be awarded.

View Audit 356480

Finding 560548 (2024-001)

Material Weakness 2024

Rosemont College of the Holy Child Jesus

PA

Student Financial Aid Material Weakness Subrecipient Monitoring

Management Response: The College acknowledges and concurs with the finding. The College is in the process of implementing changes to the student information systems and related process to accommodate both the internal enrollment polices and required reporting statuses, and enhances monitoring proces...

Management Response: The College acknowledges and concurs with the finding. The College is in the process of implementing changes to the student information systems and related process to accommodate both the internal enrollment polices and required reporting statuses, and enhances monitoring processes to ensure the integrity and punctuality of data reported to the NSLDS.

View Audit 356480

Finding 560528 (2024-002)

Significant Deficiency 2024

Town of Townsend

MA

Subrecipient Monitoring Reporting Significant Deficiency § 200.1

Condition: Obligations and expenditures were overstated by $93,955 on the March 31, 2024 Project and Expenditure report. Corrective Action Planned: Town Administrator will work with CSS Capital Strategic Solutions LLC to potentially amend the filing with the Treasury. Anticipated Completion Date...

Condition: Obligations and expenditures were overstated by $93,955 on the March 31, 2024 Project and Expenditure report. Corrective Action Planned: Town Administrator will work with CSS Capital Strategic Solutions LLC to potentially amend the filing with the Treasury. Anticipated Completion Date: End of 2025 Contact: Town Administrator Nelson Mui, nmui@townsendma.gov, 978-597-1700 x1703

View Audit 356423

Finding 560526 (2024-001)

Significant Deficiency 2024

Town of Townsend

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: Town Administrator with the Selectboard will explore examples of Federal Award Policies with assistance of Town Counsel to prepare a draft for consideration. Anticipated Completion...

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: Town Administrator with the Selectboard will explore examples of Federal Award Policies with assistance of Town Counsel to prepare a draft for consideration. Anticipated Completion Date: End of 2025 Contact: Town Administrator Nelson Mui, nmui@townsendma.gov, 978-597-1700 x1703

View Audit 356423

Finding 560524 (2024-002)

Material Weakness 2024

California Community Foundation

CA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Name of Auditee: California Community Foundation (CCF) Audit Period: Grant Award Period: 9/1/2022 – 8/31/2024 Finding Reference #: 2024-002 – Allowable Costs Finding Description: For one of the 28 invoices reviewed, which includes 25 subrecipient invoices and 3 vendor invoices, representing $76,549 ...

Name of Auditee: California Community Foundation (CCF) Audit Period: Grant Award Period: 9/1/2022 – 8/31/2024 Finding Reference #: 2024-002 – Allowable Costs Finding Description: For one of the 28 invoices reviewed, which includes 25 subrecipient invoices and 3 vendor invoices, representing $76,549 of the $439,088 of underlying invoices reviewed, insufficient documentation was maintained to demonstrate management completed the invoice review process as the review and approval of the invoice was not documented. The Foundation had an agreement with its contractor to pay for services performed according to an agreed payment schedule. While the Foundation reviewed payments made to the contractors, it did not review the underlying invoice detailing the work performed for the payment. Corrective Action Planned: The Foundation acknowledges the finding and will implement corrective measures by updating its invoice review procedures to formally record review dates and approvals in compliance with 2 CFR 200.303. Additionally, we will reinforce staff training and supervisory reviews to ensure that all invoice documentation meets federal standards. Periodic internal reviews and audits will be conducted to verify adherence to these enhanced procedures. Anticipated Completion Date: Corrective action will be implemented by April 1, 2025. Responsible Official(s): Jose Najera, Sr. Compliance & Operations Officer (213) 452-6218 – jnajera@calfund.org Management Comments: The Foundation remains committed to maintaining effective internal controls and ensuring compliance with all applicable federal regulations. While our current process includes a review of invoices, the noted documentation lapse will be addressed through improved procedures and enhanced training. These corrective actions will mitigate the risk of unallowable cost charges and ensure consistent compliance with federal procurement standards.

View Audit 356422

Finding 560522 (2024-003)

Significant Deficiency 2024

Aclamo

PA

Subrecipient Monitoring Reporting Significant Deficiency

Reporting – reports submitted to the county for the ARPA contract were not retained, effective internal controls were not in place to ensure proper document retention. ACLAMO acknowledges and agrees with Finding 2024-003 regarding the lack of effective internal controls to ensure the retention of re...

Reporting – reports submitted to the county for the ARPA contract were not retained, effective internal controls were not in place to ensure proper document retention. ACLAMO acknowledges and agrees with Finding 2024-003 regarding the lack of effective internal controls to ensure the retention of reports submitted to the County under the ARPA contract. To address this issue, the Interim Executive Director, in coordination with the Financial Team, has taken the following corrective actions: Quarterly Report Oversight: The Interim Executive Director will assume responsibility for submitting all required quarterly reports related to ARPA funding. This ensures a single point of accountability for timely and accurate reporting. Document Retention and Audit Readiness: Immediately following each report submission, ACLAMO will request confirmation of receipt and a copy of the submitted report from the County. These documents will be promptly uploaded and stored in ACLAMO’s Financial Team SharePoint Site to ensure secure access and proper audit documentation. Internal Control Enhancements: ACLAMO will also implement a formal tracking system (such as a report log) to document submission dates, confirmation receipts, and responsible staff members. This log will be reviewed quarterly by the Financial Team to ensure completeness and compliance. Staff Training: Relevant team members will receive training on proper document retention procedures, the importance of audit trails, and use of the SharePoint system to reinforce accountability and sustainability of this corrective action. ACLAMO is committed to improving its reporting systems and internal controls to ensure compliance with all federal and contractual requirements and to promote transparency and accountability.

View Audit 356420

Finding 560494 (2024-001)

None 2024

Electric Power Research Institute, Inc.

CA

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

Research and Development Cluster – Department of Energy Publication Compliance Requirements Views of Responsible Officials: EPRI agrees with this finding. We are developing corrective actions to create a centralized archive of government publications, and a process with an owner to ensure that gover...

Research and Development Cluster – Department of Energy Publication Compliance Requirements Views of Responsible Officials: EPRI agrees with this finding. We are developing corrective actions to create a centralized archive of government publications, and a process with an owner to ensure that government publications are reviewed and approved before they are released outside of EPRI. Expected Completion Date: June 30, 2025, including a catch-up review of all 2025 government publications. Contact Person Jennifer Hill, Government Controller

View Audit 356410

Finding 560493 (2024-002)

Material Weakness 2024

Western States Cancer Research Ncorp

CO

Subrecipient Monitoring Cash Management Material Weakness

Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of cash management. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document ...

Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of cash management. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 356401

Finding 560399 (2024-001)

Material Weakness 2024

Northeast Washington Educational Service District No. 101

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Northeast Washington Educational Service District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance w...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Northeast Washington Educational Service District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension, debarment and reporting requirements. Name, address, and telephone of District contact person: Shellie Hoxie 4202 S Regal St. Spokane, WA 99223 (509) 789-3743 Corrective action the auditee plans to take in response to the finding: The District acknowledges the findings and is committed to improving compliance through the following actions: Revise the contract review process and assign the task of checking for suspension and debarment on contracts that originate outside of the agency to an additional business office staff member. Designate one business office staff member with the responsibility of completing FFATA reporting annually. Anticipated date to complete the corrective action: 8/31/25

View Audit 356304

Finding 560360 (2024-003)

Material Weakness 2024

First Housing Corporation D/b/a Cathedral Manor

CT

HUD Housing Programs Eligibility Subrecipient Monitoring

Finding 2024-003 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with our lease files review we noted the following deficiencies: • 2 out of 8 existing tenants tested, the Project completed Enterprise In...

Finding 2024-003 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with our lease files review we noted the following deficiencies: • 2 out of 8 existing tenants tested, the Project completed Enterprise Income Verification ("EIV"), but it was not performed within 120 days prior to tenant's annual recertification, which constitutes noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files • 1 out of 1 new tenant tested, the Project completed Enterprise Income Verification ("EIV"), but it was not performed within 90 days after the tenant's move-in date, which constitutes noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files. b. Action(s) Taken or Planned on the Finding Management has implemented compliance monitoring measures that ensures every file is fully audited for signatures, dates and proper calculations. The compliance manager utilizes a monthly checklist which now includes confirming signatures and dates are present.

View Audit 356265

Finding 560340 (2024-001)

Significant Deficiency 2024

West Valley School District No. 363

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE West Valley School District No. 363 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE West Valley School District No. 363 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal Title I assessment system security requirements. Name, address, and telephone of District contact person: Ayesha Horton, Chief Financial Officer 2805 N Argonne Rd, Spokane, WA 99212 (509) 924-2150 Corrective action the auditee plans to take in response to the finding: The district acknowledges that a Test Security Building Plan (TSBP) was not on file for our Kindergarten Center during the 2023–24 school year. While all required testing assurances were submitted and staff received appropriate test security training, we recognize that the omission of a formal TSBP represents a lapse in documentation and controls. This oversight occurred during a period of staffing transition in the district’s assessment position, which contributed to the gap in plan submission for the Kindergarten Center. We appreciate the auditor's recommendation and have taken corrective action to address this issue. For the 2024–25 school year, we have verified that TSBPs are on file for all buildings where standardized assessments will be administered, including the Kindergarten Center. Looking ahead to the 2025–26 school year, our Kindergarten Center will no longer administer standardized assessments, as kindergarten students will transition back to their neighborhood elementary schools. This organizational change will further streamline compliance with OSPI’s assessment system security requirements. Anticipated date to complete the corrective action: 6/13/2025

View Audit 356251

Finding 560324 (2024-003)

Material Weakness 2024

Affordable Housing Network, Inc. & Consolidated Entities

IA

Subrecipient Monitoring Material Weakness

Management agrees with the finding, and will evaluate available personnel to coordinate monitoring procedures to ensure accurate tenant calculations.

View Audit 356227

Finding 560295 (2024-003)

Material Weakness 2024

Aliquippa School District

PA

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

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Of...

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance.CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of the financial management system and the posting of all transactions into that system. Procedures will be put into place during the remaining months of the 2024-2025 fiscal year, and all subsequent years, for ensuring federal program expenditures are properly coded within the District’s financial management system so as allow for proper reporting related to those expenditures.

View Audit 356222

Finding 560285 (2024-001)

Significant Deficiency 2024

Walla Walla School District No. 140

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

As of result of finding for federal procurement requirements the District has reviewed the procurement requirements with the food service director and staff. In addition, the district has reviewed current spending with vendors within food services to determine procurement requirements for 25-26 fisc...

As of result of finding for federal procurement requirements the District has reviewed the procurement requirements with the food service director and staff. In addition, the district has reviewed current spending with vendors within food services to determine procurement requirements for 25-26 fiscal year. This review will be done on an annual basis. In the future the district will review and document the requirements of the awarding agency to ensure they align with our own requirements based on local spending patterns. The district did implement these changes for 2024-2025 Fiscal Year.

View Audit 356215

Finding 560255 (2024-004)

None 2024

Dolton School District 149

IL

Reporting Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 7 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting...

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 7 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.

View Audit 356159

Finding 560217 (2024-002)

Significant Deficiency 2024

International Rescue Committee, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

2024-002 Allowable Indirect Costs Federal Agencies: U.S. Department of Health and Human Services, and U.S. Department of the Treasury Program Titles and ALN Numbers: 1.ALN #93.566: Refugee and Entrant Assistance State/Replacement Designee Administered Programs2.ALN #93.676: Unaccompanied Children Pr...

2024-002 Allowable Indirect Costs Federal Agencies: U.S. Department of Health and Human Services, and U.S. Department of the Treasury Program Titles and ALN Numbers: 1.ALN #93.566: Refugee and Entrant Assistance State/Replacement Designee Administered Programs2.ALN #93.676: Unaccompanied Children Program3.ALN #21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Grant Numbers: U.S. Department of Health and Human Services: 1. Refugee and Entrant Assistance State Administered Programs/Refugee andEntrantAssistance State / Replacement Designee Administered Programs: a. Florida Department of Children and Families: Comprehensive Refugee Services -Leon County (Tallahassee), Florida (ALN 93.566, award number LK207) b. Maryland Department of Human Resources MORA Office: i. Refugee Transitional Cash Assistance (RTCA) Maryland (ALN93.566,award number FIA/RTCA-23-507) ii. Refugee Transitional Cash Assistance (RTCA) Maryland (ALN93.566,award number FIA/RTCA-24-507) iii. Extended Case Management Program (ALN 93.566, award numberFIA/ECMP-24-514) c.New York State Office of Temporary & Disability Assistance: Refugee SchoolImpact Program (RSIP) (ALN 93.566, award numberTDA01 C00948GG-3410000) d. Catholic Charities, Diocese of Fort Worth: i. Refugee Cash Assistance (ALN 93.566, award number FFY2024-22536C-CMA) ii. Refugee Support Services (RSS) Program (ALN 93.566, award numberFFY2024-27927C-RSS) iii. Refugee Cash and Medical Assistance (CMA) Program (ALN 93.566,awardnumber FFY2024-27927C-CMA) iv. Refugee Support Services (RSS) Program - Afghan SupplementalAppropriations (ASA) (ALN 93.566, award number FFY2024-27927C-ASA-RSS) e. Colorado Department of Human Services: REACH: Cash and MedicalAssistance(ALN 93.566, award number 24 IHGA 184529) 2. Unaccompanied Children Program/Heartland Human Care Services:UnaccompaniedMinors (ALN 93.676, award number 90ZU0358-03-00) U.S. Department of Treasury: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: 1. City of Phoenix: ARPA Funding Round 2 (ALN 21.027, award number 157893-0 FE) 2. Maricopa County (Arizona): Refugee Relocation Program - RA Services (ALN 21.027,award number C-73-23-083-X-00) Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to update and strengthen internal controls to ensure indirect costs are applied correctly and any correction is completed within the applicable fiscal year: 1. A communication will be released to all IRC finance staff to share this exception and reinforce the requirement that: i) indirect cost rates, and any applicable exclusions are provided to the consolidation unit at the start of each award, ii) Indirect cost calculation are reviewed and reconciled between the invoice and the General ledger. 2. A tool will be released to be used by all field finance leads monthly, before the submission of invoices, and at the closure of each award to verify the accuracy of the indirect cost calculation. Any differences identified will be adjusted. 3. The awards financial management unit and the regional finance teams will apply the above tool on a quarterly basis for additional oversight and monitoring for any discrepancies. Anticipated Completion Date: September 30, 2025

View Audit 356152

Corrective Action Plans

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