Corrective Action Plans

Finding 1155519 (2024-002)

Material Weakness 2024

Mm Iii, Inc. Operating As Mayfield Manor III

FL

HUD Housing Programs Reporting

FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Ov...

FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO

View Audit 367804

Finding 1155518 (2024-001)

Material Weakness 2024

Mm Iii, Inc. Operating As Mayfield Manor III

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: J...

Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure tenant applications contain all the appropriate documentation, inclusive of date and time received. In addition, the waiting list should contain explanations for passing over tenants. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.

View Audit 367804

Finding 1155517 (2024-001)

Material Weakness 2024

Susan Laflesche Picotte Center

NE

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326

Management Response: The Organization will establish a procurement policy in 2025. Anticipated Completion Date: 12/31/2025 Responsible Party: Board of Directors

View Audit 367803

Finding 1155514 (2024-001)

Material Weakness 2024

Pittsburgh Community Services, Inc.

PA

As a Community Action Agency, we recognize the importance of ensuring meaningful representation from the low-income sector on our Board of Directors. While we currently do not have a sufficient number of democratically elected low-income representatives seated, we have taken, and continue to take, a...

As a Community Action Agency, we recognize the importance of ensuring meaningful representation from the low-income sector on our Board of Directors. While we currently do not have a sufficient number of democratically elected low-income representatives seated, we have taken, and continue to take, active steps to address this gap. Our initial outreach efforts have not yet yielded candidates. We are now working to raise the profile of PCSI within the community, with the goal of attracting enthusiastic and committed low-income sector representatives who can be seated on our board in accordance with federal and state guidelines. As part of our continuous improvement efforts, we actively incorporate customer feedback to enhance our programs. We also engage frontline staff and customers to help us refine, improve, and strengthen services that support financial stability and self-sufficiency. We remain fully committed to fulfilling the tripartite board structure and will continue our targeted recruitment efforts until the low-income sector seats are appropriately filled.

View Audit 367801

Finding 1155513 (2024-101)

Material Weakness 2024

Covenant Health, Inc.

MA

Reporting

Completeness of the Schedule of Expenditures of Federal Awards - Federal Agency: Department of Health and Human Services. Award Name: Health Resources and Services Administration: Community Project Funding/Congressionally Directed Spending – Construction. Program Ye ar: January 1, 2024 – December 31...

Completeness of the Schedule of Expenditures of Federal Awards - Federal Agency: Department of Health and Human Services. Award Name: Health Resources and Services Administration: Community Project Funding/Congressionally Directed Spending – Construction. Program Ye ar: January 1, 2024 – December 31, 2024. Assistance Listing Number: 93.493. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, management should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and will implement appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Corrective Actions Taken or Planned: The System will implement appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Responsible Parties: Stephen W. Forney, Senior Vice-President/Chief Financial Officer. Anticipated Completion Date: December 31, 2025.

View Audit 367793

Finding 1155511 (2024-004)

Material Weakness 2024

Shatterproof A Nonprofit Corporation

CT

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Cash Management Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement contro...

Cash Management Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement controls to ensure anadequate review process is in place to review reimbursement requests to determine anddocument the request is properly supported and in compliance with the grant agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: State Directors review and approve all invoices prior to submission to the state. Name of the contact person responsible for corrective action: Young Kim Planned completion date for corrective action plan: January 1st, 2025

View Audit 367790

Finding 1155510 (2024-003)

Material Weakness 2024

Shatterproof A Nonprofit Corporation

CT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Allowable Costs – Nonpayroll Disbursements Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Sh...

Allowable Costs – Nonpayroll Disbursements Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof ensure internal controls are in place and operating effectively so that when changes in vendors involved in the financial reporting process occur there is an evaluation of the electronic evidence of the performance of internal controls and other data to ensure needed documentation is retained or continues to be accessible in line with their record retention policies and requirements of the grant agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April 2024, Shatterproof implemented Bill Spend & Expense (Divvy), a cloud-based platform designed to automate receipt tracking, provide a clear audit trail for expense coding, and support a streamlined approval workflow. Name of the contact person responsible for corrective action: Young Kim Planned completion date for corrective action plan: 4/1/2024

View Audit 367790 Questioned Costs: $1

Finding 1155509 (2024-002)

Material Weakness 2024

Shatterproof A Nonprofit Corporation

CT

Questioned Costs Allowable Costs / Cost Principles § 200.430

Allowable Costs - Payroll Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof ensure...

Allowable Costs - Payroll Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof ensure monthly certifications of time allocations by employees and their supervisors are performed and documented on a consistent basis. In addition, we recommend Shatterproof retain approval of the payrates entered into the HRIS and used to pay employees and ensure controls exist to ensure the proper rates are used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • Time certifications for employees involved in federal grants are completed monthly and signed by both the employee and their supervisor. • Pay increases were historically reviewed and approved by the CEO in a final meeting with the CFAO and Sr. Vice President of HR but no formal approval was retained. Going forward, the CEO will document approval of salary changes via email after the meeting. Names of the contact persons responsible for corrective action: Ellen Duffey and Young Kim Planned completion date for corrective action plan: January 1st, 2025

View Audit 367790 Questioned Costs: $1

Finding 1155499 (2024-006)

Material Weakness 2024

Shatterproof A Nonprofit Corporation

CT

Procurement, Suspension & Debarment Subrecipient Monitoring

Procurement COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement their procurement policy and ensure a compliant procurement process has been followed and documented fo...

Procurement COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement their procurement policy and ensure a compliant procurement process has been followed and documented for vendors, including influencers, with costs charged to federal awards. We further recommend a process be put in place to identify and ensure compliance with additional requirements in grant agreements. Specifically Shatterproof should put a process in place to ensure they comply with the requirement in the grant agreement to obtain prior written authorization for services costing $5,000 or more. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For vendor contracts that existed prior to the start of Federal Awards and have continued, we were unable to implement a compliant procurement process. For any new service, costing $5,000 or more we have implemented a compliant procurement process. Name of the contact person responsible for corrective action: Molly Gravholt Planned completion date for corrective action plan: July 1st, 2025

View Audit 367790

Finding 1155498 (2024-005)

Material Weakness 2024

Shatterproof A Nonprofit Corporation

CT

Procurement, Suspension & Debarment

Suspension and Debarment COVID-19 - Substance Abuse and Mental Health Services Projects of Regional andNational Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement controls to ensure an adequate review process is in place to review potential contractors t...

Suspension and Debarment COVID-19 - Substance Abuse and Mental Health Services Projects of Regional andNational Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement controls to ensure an adequate review process is in place to review potential contractors to determine and document they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Internal controls have been implemented to ensure potential vendors are neither suspended nor debarred, verified through SAM.gov. A vendor’s eligibility is confirmed by attaching a screenshot of the SAM.gov search results to the vendor profile in the accounting system. Name of the contact person responsible for corrective action: Alicia Howard Planned completion date for corrective action plan: 7/1/2025

View Audit 367790

Finding 1155494 (2024-001)

Material Weakness 2024

Homes for the Exceptional V, Inc.

NY

Cash Management HUD Housing Programs

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.

View Audit 367787

Finding 1155493 (2024-001)

Material Weakness 2024

Wyoming Health Council

WY

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Wyoming Health Council entered all missede 2024 first-tier subawards into SAM.gov using the correct obligation dates as of September 19, 2025. As FSRS was officially retired on March 8, 2025, all reporting was completed in SAM.gov, the current federal reporting platform. Procedures and Controls Impl...

Wyoming Health Council entered all missede 2024 first-tier subawards into SAM.gov using the correct obligation dates as of September 19, 2025. As FSRS was officially retired on March 8, 2025, all reporting was completed in SAM.gov, the current federal reporting platform. Procedures and Controls Implemented: • Developed and implemented a Monthly FFATA/SAM.gov Reporting Checklist and secondary review process. • Designated the Executive Director as the responsible official for verifying timely entry of subawards. • Integrated a reconciliation step into the monthly close process to ensure all new and modified subawards greater than $30,000 are reported by the end of the month following the obligation date. • Prepared and will approve a formal policy and procedure for FFATA/SAM.gov reporting by September 26, 2025, which will be added to the compliance manual and communicated to all responsible staff.

View Audit 367786

Finding 1155492 (2024-001)

Material Weakness 2024

Homes for the Exceptional Iv, INC

NY

Cash Management HUD Housing Programs

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.

View Audit 367785

Finding 1155491 (2024-001)

Material Weakness 2024

Homes for the Exceptional Iii, Inc.

NY

Cash Management HUD Housing Programs

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.

View Audit 367784

Finding 1155490 (2024-001)

Material Weakness 2024

Homes for the Exceptional Ii, INC

NY

Cash Management HUD Housing Programs

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.

View Audit 367783

Finding 1155483 (2024-003)

Material Weakness 2024

Mille Lacs Energy Cooperative

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

United States Department of Agriculture Federal Assistance Listing #10.855 Distance Learning and Telemedicine Grants United Stated Department of Treasury Federal Assistance Listing #21.029 COVID-19 Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal...

United States Department of Agriculture Federal Assistance Listing #10.855 Distance Learning and Telemedicine Grants United Stated Department of Treasury Federal Assistance Listing #21.029 COVID-19 Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Finding Summary: During the course of the engagement, it was identified that the Cooperative does not have a written policy that addresses the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Mark Vosacek Finance Manager Corrective Action Plan: The Cooperative will modify its written procurement policy 322 to include the requirements of 2 CFR sections 200.318 through 200.326. Anticipated Completion Date: December 31, 2025

View Audit 367780

Finding 1155481 (2024-002)

Material Weakness 2024

City of Jonesboro

IN

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

FINDING 2024-002 Material Weakness-Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Brittany Couse Contact Phone Number: 765-677-2014 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Clerk Treasurer's Office will continu...

FINDING 2024-002 Material Weakness-Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Brittany Couse Contact Phone Number: 765-677-2014 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Clerk Treasurer's Office will continue to check the System for Awards Management quarterly to verify any contractor is not debarred. Further, the office will now check for contracts that exceed the $25,000 threshold that require such inquiry. Anticipated Completion Date: Immediate

View Audit 367776

Finding 1155480 (2024-001)

Material Weakness 2024

County of Jefferson

PA

Subrecipient Monitoring Internal Control / Segregation of Duties

Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was not ...

Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2023-001. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Management will contract a firm to provide oversight over the vendor. Anticipate Completion Date: Immediate

View Audit 367774

Finding 1155477 (2024-001)

Material Weakness 2024

Sullivan County

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.434

FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Au...

FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Auditor Contact Phone Number: (812) 268-4491 Email: ascarbrough@sullivancounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We understand no allowable cost policy was ever implemented by the County Commissioners and County Council. County officials will work together to make such policy based on Federal Guidelines, which include guidelines that donations not allowable. Expenditures and documentation will be reviewed to verify that future federal funds are not used for donations. Completion Date: March 1, 2026

View Audit 367771 Questioned Costs: $1

Finding 1155476 (2024-002)

Material Weakness 2024

Metropolitan Park District of the Toledo Area

OH

Reporting Allowable Costs / Cost Principles § 200.328

The corrective action for this finding was completed following the 2023 audit. The finding did not reoccur since that time but rather the reissue of the finding for reporting periods that occurred prior to the implementation of the 2023 corrective action plan. The position of Grants Coordinator was ...

The corrective action for this finding was completed following the 2023 audit. The finding did not reoccur since that time but rather the reissue of the finding for reporting periods that occurred prior to the implementation of the 2023 corrective action plan. The position of Grants Coordinator was created and filled to handle grants management functions which ensures proper quarter end dates and expenditures appropriate for the period are reported. Under this process, the Grant Coordinator collaborates with the Construction Financial Administrator to complete forms which are then reviewed with the Director of Grants and CFO prior to submission.

View Audit 367766

Finding 1155475 (2024-001)

Material Weakness 2024

International Fund for Animal Welfare, Inc.

MA

Subrecipient Monitoring Material Weakness Reporting § 200.502 § 200.510

In September 2025, Management has implemented the following corrective action item to eliminate the 2024-001 finding: 1. Management has redesigned our schedule of federal awards template to align with the format presented in the Single Audit report, thus eliminating reliance on summation formulas. 2...

In September 2025, Management has implemented the following corrective action item to eliminate the 2024-001 finding: 1. Management has redesigned our schedule of federal awards template to align with the format presented in the Single Audit report, thus eliminating reliance on summation formulas. 2. Management has implemented an additional review of the draft Single Audit report to be performed by the Controller. This is followed by the final review from the CFO before the report submission. Staff have reviewed the applicable Uniform Guidance (2 CFR 200.510b) to ensure full comprehension of reporting requirements. All corrective action items have been implemented and followed for the preparation of the schedule of federal expenditures. Contact Person Responsible for Corrective Action: Blaine Hoovis, Chief Financial Officer Email: BHoovis@ifaw.org Phone: 1 508 744 2134

View Audit 367760

Finding 1155471 (2024-002)

Material Weakness 2024

American Institute for Foreign Study Foundation, Inc.

CT

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties § 200.318 § 200.326

Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: We recommend that the Foundation review its procurement and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. Explanation of disagree...

Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: We recommend that the Foundation review its procurement and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. Explanation of disagreement with audit finding: American Institute For Foreign Study Foundation, Inc. does not agree with the finding. During a visit by representatives of BEGA the existing procurement policy was shared with those representatives. They approved of it and did not recommend any changes. However, a compliant policy that complies with CFR sections 200.318 through 200.326 will be developed. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: August 31, 2025

View Audit 367754

Finding 1155469 (2024-001)

Material Weakness 2024

American Institute for Foreign Study Foundation, Inc.

CT

Allowable Costs / Cost Principles

Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of d...

Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: American Institute For Foreign Study Foundation, Inc. does not agree with the finding. American Institute For Foreign Study Foundation, Inc. has been charging the correct actual hours and the actual rates that have been approved in the budget. What has not been adjusted and captured are the raises that individuals get during the time they are working on the grant (which cross a calendar year). This would result in more salary being charged to the grant. In the future, we will ensure any employee rate increases get charged to the grant so that we do not under charge the grant. Action taken in response to finding: Management will ensure the actual salary is ultimately charged to the awards. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: August 31 , 2025

View Audit 367754

Finding 1155467 (2024-003)

Material Weakness 2024

Wisconsin Regional Training Partnership INC

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.201 § 200.303 § 200.327

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party...

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party and if recommended, will be updated and presented to the Finance Committee of the Board of Directors.

View Audit 367749

Finding 1155464 (2024-002)

Material Weakness 2024

Wisconsin Regional Training Partnership INC

WI

Subrecipient Monitoring § 200.303 § 200.332 § 200.521

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding monitoring responsibilities. Additional training has been provided and completed by management and staff. Management has reviewed all monitoring with the subrecipient in good faith efforts.

View Audit 367749

Corrective Action Plans

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