Corrective Action Plans

Finding 499947 (2023-002)

Material Weakness 2023

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.327

FINDING 2023-002 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: The Town's policies related to SLFRF suspension and debarment requirement did not include checking the EPL...

FINDING 2023-002 (Auditor Assigned Reference Number) Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: The Town's policies related to SLFRF suspension and debarment requirement did not include checking the EPLS for vendor suspension and debarment. All three covered transactions tested did not have documentation provided to show the vendor was checked for suspension and debarment. Additionally, the Town did not have a formalized procurement policy outlining its processes and procedures with regards to the procurement of goods and services using federal grant funds. Contact Person Responsible for Corrective Action: Matt Sumner Contact Phone Number and Email Address: 317-732-4532, msumner@whitestown.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will be more diligent in finding out if our grants are federal and what requirements they have for us to follow. We will check applicable vendors for suspension and debarment and implement a control/review over those searches. Anticipated Completion Date: November 1, 2024

View Audit 322895

Finding 499946 (2023-004)

Significant Deficiency 2023

Community Development Corporation of Oregon

OR

Questioned Costs Period of Performance Cash Management

For Federal grants we will make it standard practice to request 1-2 months extension so that we get reimbursed for the work required to close out the grant after the grant end date. We have had federal employee's contact us as much as 4 months past the close date with erronious time consumming issu...

For Federal grants we will make it standard practice to request 1-2 months extension so that we get reimbursed for the work required to close out the grant after the grant end date. We have had federal employee's contact us as much as 4 months past the close date with erronious time consumming issues. Lynn Ketch, Executive Director, is the person responsible for the plan.

View Audit 322891 Questioned Costs: $1

Finding 499945 (2023-003)

Significant Deficiency 2023

Community Development Corporation of Oregon

OR

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.430

We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the pers...

We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the person responsible for the plan.

View Audit 322891 Questioned Costs: $1

Finding 499944 (2023-002)

Significant Deficiency 2023

Community Development Corporation of Oregon

OR

Questioned Costs Reporting Cash Management

We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the pers...

We now have a dedicated grants reviewer in finance to support project management's reporting since January 2024 with cross training in the finance team. We will update our practices guide to include the documentation process for compliance by October 2024. Lynn Ketch, Executive Director, is the person responsible for the plan.

View Audit 322891 Questioned Costs: $1

Finding 499940 (2023-004)

None 2023

Third Street Community Clinic Dba Third Street Family Health Services

OH

Reporting

Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. ...

Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Barbara Sullinger, Chief Financial Officer

View Audit 322885

Finding 499936 (2023-003)

None 2023

Third Street Community Clinic Dba Third Street Family Health Services

OH

Procurement, Suspension & Debarment

Planned Corrective Action: To ensure compliance with the Organization’s procurement policy going forward, the Organization will require that all invoices and purchase orders relating to federal procurements be approved and signed by the CFO. The CFO will ensure that all necessary procurement actions...

Planned Corrective Action: To ensure compliance with the Organization’s procurement policy going forward, the Organization will require that all invoices and purchase orders relating to federal procurements be approved and signed by the CFO. The CFO will ensure that all necessary procurement actions have been performed and the history of procurement is documented prior to approval of the invoice or purchase order. Additionally, the Procurement Policy and Procedures are being reviewed and will be updated by October 31, 2024. A training will be implemented and performed by the Director of Finance which will include the complete management team. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Barbara Sullinger, Chief Financial Officer

View Audit 322885

Finding 499935 (2023-002)

Significant Deficiency 2023

Episcopal Homes of Minnesota and Affiliates

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency

View of Responsible Officials: Management agrees with the finding and recommendation and will review procedures to ensure future reporting submissions are detail reviewed. Responsible Party Sherri Friedrich Estimated Completion December 31, 2024

View Audit 322883

Finding 499934 (2023-004)

Significant Deficiency 2023

Countryside Public Health

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2023 Pass-Through Agency: Minnesota Department of Health Pass...

Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2023 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended Countryside Public Health Service implement procedures to ensure there are always two individuals involved in the determination. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure there are always two individuals involved in the determination. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2024

View Audit 322879

Finding 499932 (2023-001)

None 2023

Care Plus Bergen, Inc.

NJ

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Planned Corrective Action: Management is reviewing current policies and procedures. Management will make proper adjustments to the policies to ensure that awards are accounted for in the proper performance period. Further education will be done with staff and there will be mid mid-year internal au...

Planned Corrective Action: Management is reviewing current policies and procedures. Management will make proper adjustments to the policies to ensure that awards are accounted for in the proper performance period. Further education will be done with staff and there will be mid mid-year internal audits. Person(s) Responsible: Sandi Weiss, AVP Finance Expected Completion Date: November 15, 2024

View Audit 322865 Questioned Costs: $1

Finding 499929 (2023-004)

Material Weakness 2023

Chris Properties Graham Circle, Inc.

GA

Questioned Costs Cash Management Internal Control / Segregation of Duties

The Organization secured Attain Partners, a professional services firm, to assist with grants management and reporting. Attain Partners reviewed the SEFA report, as well as the grantbudget, general ledger information, documentation, and drawdowns for the grant from the U.S. Department of Health and ...

The Organization secured Attain Partners, a professional services firm, to assist with grants management and reporting. Attain Partners reviewed the SEFA report, as well as the grantbudget, general ledger information, documentation, and drawdowns for the grant from the U.S. Department of Health and Human Services (CFDA 93.958) internally known as theSAMHSA R&R grant. They discovered that the budgets were submitted incorrectly, without requesting any indirect costs (IDC), which led to the grant being awarded without IDC. The FY23 draws totaled $2,094,362.95, while the FY23 expenditures recorded in the general ledger amounted to $1,754,696.48, excluding IDC, resulting in $339,667 in questioned costs. As the grant closed on 9/30/2023, the organization is unable to request reimbursement for the IDC. The Grants Management team will undertake a comprehensive revision of the existing policies and procedures and will develop new ones as needed. These policies and procedures will encompass the following processes to ensure proper levels of review and compliance with authorized drawdowns: • The Grants Management team will ensure grant budgets are submitted with the correct IDC and the award includes the IDC in the total amount. • The Grants Management team will ensure the IDC is calculated correctly and included in the drawdown amount. • The Grants Administrator and the Sr. Grants and Budget Analyst will reconcile the grant expenditures monthly to ensure the expenditures allocated to grants are documented, allowable and the drawdowns are equal to actual expenditures.

View Audit 322863 Questioned Costs: $1

Finding 499928 (2023-003)

Material Weakness 2023

Chris Properties Graham Circle, Inc.

GA

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

To address the deficiencies identified in the audit regarding allowable costs, the Organization has implemented the following procedures: 1. Procurement • A Procurement Manager was hired to lead the process for sourcing, negotiating terms and conditions, and purchasing items for the organization. • ...

To address the deficiencies identified in the audit regarding allowable costs, the Organization has implemented the following procedures: 1. Procurement • A Procurement Manager was hired to lead the process for sourcing, negotiating terms and conditions, and purchasing items for the organization. • The Procurement Manager is responsible for inspecting goods as necessary and keeping records of all steps in the process. 2. Accounts Payable • Manual check request forms have been implemented; however, the Finance Department is exploring an electronic approval process through a third-party system that interfaces with Sage Intacct. • Invoices are approved by the appropriate program or administrative leader prior to submitting to Accounts Payable. • The appropriate program or administrative leader is responsible for ensuring the correct department, project, and general ledger codes are included on the check request. • The Sr. Accounts Payable Analyst is responsible for ensuring the check requests are completed with the pertinent information, entering invoices that have been approved and uploading the invoices and any additional supporting documentation into the Sage Intacct accounting system as an attachment.

View Audit 322863 Questioned Costs: $1

Finding 499927 (2023-002)

Material Weakness 2023

Chris Properties Graham Circle, Inc.

GA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

To address the deficiencies identified in the audit regarding payroll allocations, the Organization will utilize the services of Attain Partners, a professional services firm specializing in grants management. Attain Partners will assist the Organization with implementing procedures including the fo...

To address the deficiencies identified in the audit regarding payroll allocations, the Organization will utilize the services of Attain Partners, a professional services firm specializing in grants management. Attain Partners will assist the Organization with implementing procedures including the following Time and Effort Recording • Work with the CFO, COO, and CCO to revise the current T&E policies and procedures. • Work with Finance and HR to revise the current payroll allocation form to include all information needed to correctly record the T&E information in the HRIS and accounting system. • Work with Finance and HR to ensure the payroll allocation journal entries in the accounting system are correctly labeled, easily identifiable, and allocated correctly. • Work with HR to determine the correct reports needed to track employee allocations are designed correctly in the HRIS. 2. Effort Reports/Certifications • Work with the program leadership on the Time and Effort Certification process including individual and project certifications. • Assist the program leadership in reviewing the time charged to the grants per pay period and certifying that actual time and effort was charged and not budgeted time and effort. • Work with Finance and HR in comparing labor reports to any journal entry with the retro reference, to ensure there was a change and an allocation form completed. This manual process is needed as the current HRIS does not record retro changes.

View Audit 322863 Questioned Costs: $1

Finding 499918 (2023-004)

Significant Deficiency 2023

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Procurement, Suspension & Debarment

2022-04: Documentation for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed ...

2022-04: Documentation for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 322856

Finding 499917 (2023-003)

Significant Deficiency 2023

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Cash Management

2022-03: Approval for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: A member of management or the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. ...

2022-03: Approval for expenditures Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: A member of management or the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 322856

Finding 499916 (2023-002)

Significant Deficiency 2023

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

2022-02: Maintenance of the General Ledger Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accrual...

2022-02: Maintenance of the General Ledger Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 322856

Finding 499915 (2023-001)

Significant Deficiency 2023

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to co...

2022-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 322856

Finding 499914 (2023-001)

None 2023

Oregon Child Development Coalition, Inc.

OR

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency § 200.406

FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Head Start – Assistance Listing #93.600 Recommendation: The Organization should establish more defined written policies and procedures regarding credit card rebates that are in line with Uniform Guidance re...

FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Head Start – Assistance Listing #93.600 Recommendation: The Organization should establish more defined written policies and procedures regarding credit card rebates that are in line with Uniform Guidance requirements, as well as establish organizational controls to ensure that such policies and procedures are being followed. Explanation of disagreement with audit findings: There is no disagreement with the audit finding. Action taken in response to finding: The issue was recognized by management shortly after the close of the fiscal year. The entire balance of accumulated points was converted to gift cards. A historical analysis of the coding for all purchases charged to the credit card during the year under audit is being performed. A proportional amount of the total value of the gift cards will be credited to each federal award as a reduction of costs. This process will continue to be performed on a regular basis for the duration of the use of the credit card in question. Action Plan: OCDC will move to utilizing credit cards that do not have a rewards program. Inquiries have been made with OCDC’s banking institution regarding the available options. The policies and procedures surrounding the use of credit cards will be documented in writing, and anyone who is entrusted to use an agency credit card will be required to sign a document acknowledging their understanding of those policies and procedures. Name(s) of the contact people responsible for correction action: Tong Lee, Chief Financial Officer Plan completion date for corrective action plan: November 30, 2024

View Audit 322843

Finding 499913 (2023-002)

Significant Deficiency 2023

Alabama Nursing Home Association Education Foundation

AL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.403 § 200.405

Planned Corrective Action: Management contact the facility receiving the overpayment to recoup the funds or ask the facility to provide proof the funds were used for qualifying purposes under the program. If funds are returned, they will be redistributed to other facilities or returned to the Granto...

Planned Corrective Action: Management contact the facility receiving the overpayment to recoup the funds or ask the facility to provide proof the funds were used for qualifying purposes under the program. If funds are returned, they will be redistributed to other facilities or returned to the Grantor no later than December 31, 2024. Person(s) Responsible: John Matson, Executive Director

View Audit 322841 Questioned Costs: $1

Finding 499912 (2023-001)

Significant Deficiency 2023

Alabama Nursing Home Association Education Foundation

AL

Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking § 200.203 § 200.303

Planned Corrective Action: The Foundation followed the express instructions of the State of Alabama, Department of Finance (the “Grantor”) to The Alabama Nursing Home Association Education Foundation (the “Foundation”), which permitted the Foundation to rely upon the certifications of nursing home a...

Planned Corrective Action: The Foundation followed the express instructions of the State of Alabama, Department of Finance (the “Grantor”) to The Alabama Nursing Home Association Education Foundation (the “Foundation”), which permitted the Foundation to rely upon the certifications of nursing home applicants that the applicant had or will have sufficient unmet needs related to qualifying purposes due to the COVID‐19 pandemic to support the receipt of the various allocations of the herein described COVID‐19 Funds. Under the terms of the certification, each applying nursing home further certified that for ten (10) years it would maintain auditable records supporting the unmet need and use of the COVID‐19 Funds. This manner of requiring only a certification for the distribution to health care providers is consistent with the requirements the federal government used when distributing an array of emergency funding (e.g., provider relief funds, rural funds, and infection control funds) to health care providers to meet the unmet needs caused by the COVID‐19 pandemic. The term “COVID‐19 Funds” means those funds the Foundation received from the Grantor with respect to (i) The CARES Act Corona Virus Relief Funds for the period from January 31, 2020, through December 31, 2021, and (ii) America Rescue Plan Act (ARPA) funds for unmet needs for qualifying purposes incurred or to be incurred during the period March 11, 2021, through December 31, 2024. To provide further assurance that the COVID‐19 Funds were properly applied by the nursing home beneficiaries receiving COVID‐19 Funds through the Foundation, the Foundation is working with its outside accountants and legal counsel to develop a look‐back review plan. The framework of the lookback review plan will be for each nursing home beneficiary that received COVID‐19 Funds to submit during the calendar year 2024, a worksheet similar to the period reporting worksheets that are required by the federal Health Resources & Services Administration (HRSA) to justify the COVID‐19 provider relief funds, rural funds, and infection control funds received by health care providers. In addition to these HRSA type worksheets, a more in‐depth examination of a sample of nursing homes will be made by randomly selecting 10 nursing homes from a pool of the 30 nursing homes that received the most COVID‐19 Funds through the Foundation, plus another 10 nursing homes from the remainder of the pool of beneficiary nursing homes. These randomly selected nursing homes will be required to supply actual documentation supporting the COVID‐19 Funds received. This documentation will include invoices, payroll records, revenue journals, and cost reports. Among the provisions of the certifications submitted by each applying nursing home, is an acknowledgement that (i) the nursing home is subject to audit by the applicable State and federal agencies, and the Foundation, (ii) any COVID‐19 Funds received through the Foundation and not properly applied must be refunded, and the nursing home will comply with the requirement that it must maintain for ten (10) years auditable records supporting its use of the COVID‐19 Funds it received through the Foundation. In the event that it is determined that one or more nursing homes were unable to properly apply the COVID‐19 Funds to an unmet need for a qualifying purpose, those COVID‐19 Funds will be recouped and either redistributed to any nursing homes that are able show an unmet need continues to exist using a distribution formula consistent with past distributions of refunded COVID‐19 Funds, or returned to the Grantor. This redistribution or return to the Grantor will occur no later than December 31, 2024. Person(s) Responsible: John Matson, Executive Director

View Audit 322841

Finding 499911 (2023-001)

Material Weakness 2023

Metropolitan Learning Institute, Inc.

NY

Questioned Costs Matching / Level of Effort / Earmarking Cash Management

Management’s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2023 through December 31, 2023 The finding from the December 31, 2023 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedu...

Management’s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2023 through December 31, 2023 The finding from the December 31, 2023 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDING: 2023-001 Earmarking Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Earmarking (G) ALN Number: 84.425 Metropolitan Learning Institute, Inc. agrees with the finding. Planned Corrective Action Plan: The School has contacted DOE to request the HEERF III students funds in order to distribute the funds to its student. If the School is unable to receive those funds, we will contact DOE to resolve the potential liability. Responsible for corrective action: James Bruce . Anticipated completion date: December 31, 2024

View Audit 322838 Questioned Costs: $1

Finding 499909 (2023-001)

Significant Deficiency 2023

Centra Health, Inc.

VA

Student Financial Aid Subrecipient Monitoring Internal Control / Segregation of Duties

Name of Contact Person Responsible for Corrective Action: John Hunt Centra Health Corporate Director, Information Security and Disaster Recovery 561-613-7342 john.hunt@centrahealth.com Anticipated Completion date: December 31, 2024 Corrective Action: 2023-001 – Special tests and provisions:...

Name of Contact Person Responsible for Corrective Action: John Hunt Centra Health Corporate Director, Information Security and Disaster Recovery 561-613-7342 john.hunt@centrahealth.com Anticipated Completion date: December 31, 2024 Corrective Action: 2023-001 – Special tests and provisions: To assure compliance with GLBA requirements, Centra is partnering with a third-party vendor to conduct a full GLBA risk assessment in FY2024 and will document safeguards for any identified risks. Additionally, Centra has hired dedicated staff for coordinating future risk assessments and will conduct an annual risk assessment that addresses the three required areas noted in 16 CFR 314.4 (b), will document safeguards for any identified risks, and will regularly test, monitor, and adjust safeguards, as needed.

View Audit 322835

Finding 499906 (2023-001)

Significant Deficiency 2023

San Joaquin County Child Abuse Prevention Council

CA

Reporting Internal Control / Segregation of Duties § 200.512

Recommendation: We recommend that management evaluate all aspects of the financial close and reporting processes and establish effective internal controls and procedures to ensure timely submission of the financial statements and supporting schedules. Management should complete the year end closing ...

Recommendation: We recommend that management evaluate all aspects of the financial close and reporting processes and establish effective internal controls and procedures to ensure timely submission of the financial statements and supporting schedules. Management should complete the year end closing process in an adequate timeframe so the audit fieldwork can commence earlier therefore completing the report submission by the deadline. Management's Response: Leadership recognizes the federal award finding and questioned costs and is already moving forward with a systems change in the finance department to ensure timeliness of completing the necessary processes with the annual audit.

View Audit 322832

Finding 499904 (2023-001)

Significant Deficiency 2023

Whitman-Walker Clinic, Inc. Dba Whitman-Walker Health

DC

Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Individual Responsible for Corrective Action Plan Jennifer Maher, CFO Londilia McCoy-Scott, Director of Contract and Grant Accounting Anticipated Completion Date: December 31, 2024 Corrective Action Plan: In reconciling t...

2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Individual Responsible for Corrective Action Plan Jennifer Maher, CFO Londilia McCoy-Scott, Director of Contract and Grant Accounting Anticipated Completion Date: December 31, 2024 Corrective Action Plan: In reconciling the 2023 grant expenditure activity, management identified that some grant expenditures from 2022 were not included in the 2022 Schedule and self-disclosed this anomaly to the auditor. These expenditures were then incorporated in the 2023 Schedule to ensure that they were reported as timely as possible. Grants management staff from Finance and Program departments are meeting monthly to ensure that the expenditures are recorded in the appropriate year.

View Audit 322830

Finding 499899 (2023-001)

Significant Deficiency 2023

Sunny Glen Children's Home, Inc.

TX

Questioned Costs Procurement, Suspension & Debarment Equipment & Real Property Management

CORRECTIVE ACTION PLAN 2023-001 - Equipment and Other Capital Expenditure Type of Finding: Federal Award Finding and Questioned Cost Responsible for Implementation of Corrective Action Plan: Chase Palmer CEO & Cynthia Pinkerton CFO Estimated Date of Completion: December 2024 Actions to Address ...

CORRECTIVE ACTION PLAN 2023-001 - Equipment and Other Capital Expenditure Type of Finding: Federal Award Finding and Questioned Cost Responsible for Implementation of Corrective Action Plan: Chase Palmer CEO & Cynthia Pinkerton CFO Estimated Date of Completion: December 2024 Actions to Address the Finding: Sunny Glen will continue to pursue formal written clearance from the Administration for Children and Families (ACF) regarding the questioned vehicle lease expenditures. While prior email guidance and budget approvals have been received, Sunny Glen recognizes the importance of securing formal documentation from ACF to fully resolve this matter. We will: • Engage in direct communication with ACF to expedite the final determination process regarding the vehicle lease arrangements. • Submit any additional documentation, if requested by ACF, including lease agreements, budget approvals and prior communications. • Maintain a log of all communication and follow-up actions to ensure transparency and documentation of our efforts. Responsible Individual: The CFO, Cynthia Pinkerton, will be responsible for overseeing this corrective action plan and ensuring all steps are taken to resolve the finding. Timeline for Implementation: Sunny Glen will initiate this follow-up process immediately upon issuance of this report and will aim to secure formal written clearance within the next audit period, subject to response from ACF. Disagreement with Finding: Sunny Glen continues to disagree with the prior finding regarding the allowability of the vehicle lease expenditures. The lease terms were provided to the Office of Refugee Resettlement (ORR) as part of the budgeting process, and the amounts were approved as necessary and reasonable to facilitate the program. Email guidance was also received from ACF indicating the appropriateness of the lease arrangements. We believe the expenditures were appropriate and compliant with grant guidelines. Monitoring of Progress: The CFO will provide regular updates to management and the audit committee regarding the status of the corrective action and any responses from ACF. Sunny Glen will adjust its actions as necessary based on ACF's feedback to achieve full resolution.

View Audit 322828 Questioned Costs: $1

Finding 499898 (2023-001)

Material Weakness 2023

Town of Durham

NH

Questioned Costs Procurement, Suspension & Debarment

Audit Finding Reference: 2023-001 Management's Views and Planned Corrective Action: The Town will review all existing contracts or purchases utilizing federal funds over $25,000 to determine if the "federally suspended or debarred" condition is included within the existing contract or agreement. ...

Audit Finding Reference: 2023-001 Management's Views and Planned Corrective Action: The Town will review all existing contracts or purchases utilizing federal funds over $25,000 to determine if the "federally suspended or debarred" condition is included within the existing contract or agreement. If it is not, the Town will obtain a certification from the company. All future contracts or purchases utilizing federal funds over $25,000 will include this requirement within the contract documents to ensure that the Town is in compliance with 2 CFR 180.300. Name of Contact Person and Completion Date: Name I - April Talon, Town Engineer Name 2 - Deb Ahlstrom, Financial Analyst Anticipated Completion Date - December 31, 2024

View Audit 322826 Questioned Costs: $1

Corrective Action Plans

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