Corrective Action Plans

Finding 496457 (2023-003)

Material Weakness 2023

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 496456 (2023-003)

Material Weakness 2023

Wilmington Housing Authority

NC

Reporting

Corrective Action: The Authority will institute corrective policies and procedures including hiring appropriate staff to oversee general ledger account reconciliations and assure compliance to program and applicable HUD compliance requirements.

View Audit 319378

Finding 496455 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Fountain

CO

HUD Housing Programs

2023-002. Tenant Files – HCV Program Corrective action planned: Complete quality audits for tenant / participant files following HUD SEMAP guidelines, file audits for PIC information and financials, minimum 3 audits until complete. Contact person: Ashlei Reeder, Executive Director. Anticipate...

2023-002. Tenant Files – HCV Program Corrective action planned: Complete quality audits for tenant / participant files following HUD SEMAP guidelines, file audits for PIC information and financials, minimum 3 audits until complete. Contact person: Ashlei Reeder, Executive Director. Anticipated completion date: 03/31/2025

View Audit 319377

Finding 496454 (2023-003)

Material Weakness 2023

City of Greenwood, Wisconsin

WI

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have gra...

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The City does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of federal awards is high. Auditor’s Recommendation: We recommend that the City adopt written policies and procedures over grants and grant expenditures. Management Response: The City will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Kayla Schar Anticipated Completion: Ongoing

View Audit 319375

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 496450 (2023-003)

Material Weakness 2023

Madison-Carver Academy

MI

Internal Control / Segregation of Duties

Management will train front office staff on the steps involved to add a cash receipts log to the established cash receipts process. Investments have already been made into a new system to aid schools in going cashless (eventlink).

View Audit 319370

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 496448 (2023-001)

Material Weakness 2023

Madison-Carver Academy

MI

Internal Control / Segregation of Duties

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.

View Audit 319370

Finding 496446 (2023-001)

Significant Deficiency 2023

Emanuel County Board of Education

GA

Equipment & Real Property Management Reporting § 200.303 § 200.313

FA 2023-001 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: Direct ...

FA 2023-001 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: Direct Assistance Listing Number and Title: 93.600 - Head Start Federal Award Number: 04CH01123704 (Year: 2023) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Head Start program. Corrective Action Plans: An extensive physical inventory has been performed by the Finance Department and the Head Start program manager to identify all equipment and property purchased and maintained by the Head Start program. We are updating the equipment and inventory listings to ensure that records are maintained in accordance with federal regulations. We are reviewing and revising our procedures for performing physical inventories on an annual basis. Estimated Completion Date: 12/31/2024 Contact Person: Mollie Smith, Finance Director Telephone: 478-237-6674 Email: mhsmith@emanuel.k12.ga.us

View Audit 319368

Finding 496444 (2023-002)

Significant Deficiency 2023

Del Norte Child Care Council

CA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.512

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to ...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO Carrie Castillo, Executive Director, is the official responsible for implementing each corrective action plan.

View Audit 319367

Finding 496442 (2023-001)

Material Weakness 2023

Del Norte Child Care Council

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Ser...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Services. Management believes that all key accounting positions have since been filled by qualified personnel. A formal close process and reconciliation of all balance sheet accounts and indirect cost allocations each month will ensure reimbursement requests are complete and accurate. Process documentation is also being prepared to help personnel in the accounting department follow proper control procedures. Action: Develop and document process for drawdown calculation and year end reconciliation to accounting records. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO

View Audit 319367

Finding 496441 (2023-001)

Significant Deficiency 2023

Homes First

WA

Reporting Internal Control / Segregation of Duties

Preparation of Schedule of Expenditures of Federal Awards (“SEFA”) Condition Schedule for Expenditures of Federal Awards was understated due to one missing federal award. CORRECTIVE ACTION: The CEO or Deputy Director will review the SEFA schedule prior to submission to the auditors.

View Audit 319363

Finding 496438 (2023-001)

None 2023

America Israel of America INC

NY

Reporting

Agudath Israel of America, Inc. did not timely submit their audit for fiscal year ended August 31, 2023. In the prior fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consultin...

Agudath Israel of America, Inc. did not timely submit their audit for fiscal year ended August 31, 2023. In the prior fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consulting. As such, the Organization was unable to prepare the books and records in a timely fashion. The organization understands their reporting requirements and will comply with these regulations. The organization is committed to filing on time as required. The new software and associated financial processes will assist management in providing timely reports.The organization will ensure they will file timely in future years.

View Audit 319357

Finding 496430 (2023-001)

Significant Deficiency 2023

Aletheia House

AL

Internal Control / Segregation of Duties

Aletheia House converted to a new payroll system (UKG) that includes timesheet processing and will allow for supervisors' electronic approval of all nonexempt employee timesheets. In addition, Alethia House has strengthened its payroll procedures to ensure that at the end of each pay period before p...

Aletheia House converted to a new payroll system (UKG) that includes timesheet processing and will allow for supervisors' electronic approval of all nonexempt employee timesheets. In addition, Alethia House has strengthened its payroll procedures to ensure that at the end of each pay period before payroll is processed, managers and supervisors will review timesheets of all nonexempt employees and approve hours worked for the period. The payroll administrator will review all timesheets to ensure all have supervisor's approval. No employee's payroll will be processed until an approved timesheet for the respective pay period has been entered into the UKG system. This process will receive regular review by the Chief Finacial Officer for quality assurance.

View Audit 319333

Finding 496425 (2023-004)

Significant Deficiency 2023

Michigan State Afl-Cio Workforce Development Institute

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding: 2023-004 – Allowable Costs/Cost Principles – Payroll Documentation Program: WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Auditor Description of Condition a...

Finding: 2023-004 – Allowable Costs/Cost Principles – Payroll Documentation Program: WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Auditor Description of Condition and Effect: Of the 40 payroll transactions selected for testing, one instance lacked documentation that complied with the Organization's policies and there were two instances where the documentation did not agree with the amounts charged to the program (all related to the same employee). As a result of this condition, the Organization does not have appropriate payroll support for three of the transactions charged to the grant. Auditor Recommendation: We recommend the Organization limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. Corrective Action: Management concurs with this finding. During the implementation of the new payroll system, corrections were made to the data from the timecards in question. No supporting documentation for those corrections were found. Procedures have been put in place to ensure any corrections to timecard data is approved by management and has supporting documentation. This procedure was implemented during fiscal year 2024. Responsible Person: David Rowden, Finance Director Anticipated Completion Date: June 30, 2024

View Audit 319331 Questioned Costs: $1

Finding 496414 (2023-002)

Material Weakness 2023

Ocab Community Action Agency, INC

SC

We agree with the finding and the agnecy will submit the requeired annual fiancial statement before the extended due date of July 31, 2025.

View Audit 319329

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 496412 (2023-005)

Material Weakness 2023

Marshall County Fiscal Court

KY

Matching / Level of Effort / Earmarking § 200.303

This finding covers a fiscal year for which the first half concluded prior to Kevin Spraggs’ term as County Judge/Executive. Additionally, FY23, as well as the prior year FY22, audits were completed toward the end of FY24 – therefore any auditor recommendations and corrective actions would not be in...

This finding covers a fiscal year for which the first half concluded prior to Kevin Spraggs’ term as County Judge/Executive. Additionally, FY23, as well as the prior year FY22, audits were completed toward the end of FY24 – therefore any auditor recommendations and corrective actions would not be in place for a full year until FY25. This response is in relation to the repeat finding from prior year, FY22, that the Court failed to implement adequate controls over federal expenditures due to not having purchase orders for the December 2021 Tornado Disaster related expenses and that the third party hired by the court to be administrator for FEMA project activity resulting in a misstated SEFA and inaccurate record keeping. This finding repeats the finding of SEFA misstatement (2022-003). The SEFA was overstated for the Disaster Grant Public Assistance Program FEMA. The Court hired a third party company to administer the grant submissions for the December 2021 Tornado Disaster, and this created a disconnect between the submission process and later reporting process for the SEFA form. At the time that the SEFA was prepared submissions and approvals for FEMA related expenses had just started to occur. All expenses were included in the submission, even those that later were deemed ineligible for FEMA or were determined to be only partially covered by FEMA. There are still expenses as of May 2024 that are in the appeal stage of application for FEMA reimbursement with uncertainty of whether they will be approved with federal funding or will be denied. For the future planning, in the event that another disaster requires the County to contract with another outside agency for FEMA submission, the Court will strengthen the controls in the reporting process as well as seek out guidance from DLG and/or auditors and/or others on accurately reporting partially covered FEMA expenses as well as expenses that are in an ‘unknown coverage’ state at the time of the SEFA creation. Additionally, the court will comply with auditor recommendations listed with these findings regarding future third party administrators.

View Audit 319322

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 496404 (2023-002)

Material Weakness 2023

Urban Affairs Coalition

PA

Allowable Costs / Cost Principles Material Weakness Reporting

U.S. Department of Treasury U.S. Department of Health and Human Services 2023-002 Material Weakness in Internal Control over Compliance 21.023- Emergency Rental Assistance 93.940 – HIV Prevention Activities Health Department Based 93.959 – Block Grants for Prevention and Treatment of Substance Abu...

U.S. Department of Treasury U.S. Department of Health and Human Services 2023-002 Material Weakness in Internal Control over Compliance 21.023- Emergency Rental Assistance 93.940 – HIV Prevention Activities Health Department Based 93.959 – Block Grants for Prevention and Treatment of Substance Abuse City of Philadelphia, Office of Addition Services (Contract # 22-20624-01) City of Philadelphia, Division of HIV Health (Contract #21-20003-02) Philadelphia Housing Development Corporation Condition: As part of the audit management was to provide us with a complete final trial balance where balances agree to the supporting schedules, reconciliations and documentation provided by management. We noted that the trial balance and general ledger detail reports originally provided by management were (a) delayed, (b) included unreconciled material account balances, (c) multiple journal entries (material and not material), (c) transactions missing from the trial balance, and (d) some reconciliations that either did not agree with the trial balance or individual transactions could not be traced back from the documentation provided to the general ledger. This had caused delays in the completion of the audit, preparation of financial statements, and associated disclosures and the timely arrival of our audit and single audit conclusion. Recommendation: We recommend that management implement policies and procedures as it relates to the reconciliation of accounts, tracking of transactions, and regular review to ensure that calculations of general ledge account balances are accurate and complete. In addition, we continue to recommend that management revisit its financial closing and reporting policies to include updates to its procedures for year-end closes and the timing of when final journal entries and analysis are performed. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action taken in response to finding: Management acknowledges the delays in producing timely and accurate presentation of financial information and shall update and implement procedures to ensure timely and accurate delivery of a complete final trial balance where balances agree to the supporting schedules, reconciliations, and documentation. These procedures include timely recording of revenues and expense, regular reconciling of bank records against accounts, and other efforts to significantly reduce journal entries outside of appropriate period. anagement is aware of and in the process of improving the reporting from the new financial accounting software. The scripts used for processing and reporting on transactions are currently under review. Management aims to resolve these issues in the current Fiscal Year. In addition, Management has recruitment and retention efforts underway to sufficiently staff the finance organization. Planned completion date for corrective action plan: June 30, 2024

View Audit 319315

Finding 496401 (2023-003)

Significant Deficiency 2023

Esperanza Health Center, Inc.

PA

Allowable Costs / Cost Principles Cash Management Reporting

View of Responsible Officials: Based on the perspectives provided by management and officials, the finance department has initiated specific corrective measures to ensure strict adherence to reporting PRF and centralization of documentation. As our organization expands, we will evaluate our document...

View of Responsible Officials: Based on the perspectives provided by management and officials, the finance department has initiated specific corrective measures to ensure strict adherence to reporting PRF and centralization of documentation. As our organization expands, we will evaluate our documentation processes to create clear standard operating procedures (SOPs). We have employed a grants analyst who will define distinct responsibilities for grants reporting, establish a central repository, and reconcile both FTE and non-FTE expenditures and receipts, including cash receipts, drawdowns and invoice allocation. Project codes will be crucial in driving this process within our financial system, Blackbaud. Management will report on progress of these actions to the Finance Committee of the Board of Directors at its monthly meetings.

View Audit 319296

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 496391 (2023-002)

Significant Deficiency 2023

Klamath Project Drought Response Agency

OR

Recommendation: The grant awards need to be provided by the bookkeeper who gathers the total revenue and expenditures to be presented

View Audit 319286

Finding 496391 (2023-002)

Significant Deficiency 2023

Klamath Project Drought Response Agency

OR

on report.