Corrective Action Plans

Finding 1163557 (2024-008)

Material Weakness 2024

WI

Student Financial Aid Internal Control / Segregation of Duties

Finding 2024-008 Repeat Finding 2023-009 ALNo.: Program Title: Federal Agency: Pass-Through Agencies: Award Number/Year 93.658 Foster Care - Title IV-E U.S. Department of Health and Human Services Wisconsin Department of Children and Families 3413,3561,3681,3645/2024 Criteria: The Uniform Guidance a...

Finding 2024-008 Repeat Finding 2023-009 ALNo.: Program Title: Federal Agency: Pass-Through Agencies: Award Number/Year 93.658 Foster Care - Title IV-E U.S. Department of Health and Human Services Wisconsin Department of Children and Families 3413,3561,3681,3645/2024 Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: There were 13 reports for submission for the County. Three reports were selected for testing. There was no documentation of a review control by someone independent of the preparer for all three reports tested. Our sample was not statistically valid. Cause: The County did not have procedures in place requiring an independent person to review the reports before submission. Questioned Costs: None noted. Effect: Reports that contain errors could be submitted. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to grantors. Corrective Action Planned: Angela Runde and Cody Blindert continued to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads, Kessa Klaas, CeCe Fink, Lori Reid and Jessica Munson as to their responsibility to review each filing for completeness and accuracy before filing. Cece Fink has designated that one person pull the information and compile the report. The workflow will route the report to Cece Fink for review and then to Patrick Montgomery for final review and approval. Anticipated Completion Date 3/1/2026.

View Audit 373245

Finding 1163556 (2024-003)

Material Weakness 2024

Unified Community Services

WI

Internal Control / Segregation of Duties

Finding 2024-003 Repeat Finding 2023-004 ALNo.: Program Title: Federal Agency: Award Number/Year: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury 1505-027 l / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards estab...

Finding 2024-003 Repeat Finding 2023-004 ALNo.: Program Title: Federal Agency: Award Number/Year: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury 1505-027 l / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the approval ofreports by a knowledgeable individual. Condition/Context: The County does not have controls in place to ensure there is documentation of the approval/review of reports prior to submission. The annual report selected for testing did not have documentation ofreview and/or approval. The sample was not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to document their review of the reports before submission. Questioned Costs: None noted. Effect: Costs for activities that are specifically not allowed or are prohibited by the federal statutes, regulations, or the terms and conditions of the federal award could be processed under the grant. Recommendation: The County should review its internal control procedures to ensure there is a process for documentation of proper review and approval over completeness and accuracy of reports are in place before submissions are completed. Corrective Action Planned: The Finance Department, Angela Runde and Cody Blindert, continued to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads, Kessa Klaas, Cece Fink and Lori Reid as to their responsibility to review each filing for completeness and accuracy before filing. Patrick Montgomery will review with Kessa Klaas the federal program regulations and reporting requirements. A process will be implemented that all federal reports are reviewed by the Finance Director before being submitted. Anticipated Completion date: 3/1/2026.

View Audit 373245

Finding 1163555 (2024-003)

Material Weakness 2024

Community Service Council of Greater Tulsa, Inc.

OK

Eligibility Significant Deficiency

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide Section VIII, Subsection E. Documentation Required states: Grantees must use adequate financial management s...

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide Section VIII, Subsection E. Documentation Required states: Grantees must use adequate financial management systems that follow generally accepted accounting principles (GAAP) and provide adequate fiscal control and account records including cost accounting records supported by documentation. Grantees must also maintain all back up documentation and invoices to support the costs paid with SSVF funds.” Condition: During the OBO review, OBO found the Organization was unable to provide a general ledger detail that separated administrative costs from general costs. Cause: Because the Organization’s SSVF administrative costs are allocated payroll expenses, management was unaware they needed to segregate the administrative costs in the general ledger. Effect: The Organization’s failure to provide a general ledger that separates administrative and general expenses increases the risk of inaccurate financial results being provided at closeout or unauthorized and ineligible expenses being charged to the award, which may result in subsequent funding shortages for other qualified expenses. Questioned Costs: None Identification as a repeat finding: This is a repeat finding. Corrective Action: As of 2/17/2025 OKVU added sub-coding to the general ledger to identify administrative labor costs under 7000 – Salaries & wages, 7100 – Fringe benefits and 7200 – Payroll taxes bases on direct allocations provided to the payroll system. This information will be provided by report from the payroll system and added via journal entry to the GL.

View Audit 373239

Finding 1163554 (2024-002)

Material Weakness 2024

Community Service Council of Greater Tulsa, Inc.

OK

Internal Control / Segregation of Duties Significant Deficiency

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide (March 2021) Section VII, Subsection E. Notification to Participants, states: “To ensure that Veteran famili...

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide (March 2021) Section VII, Subsection E. Notification to Participants, states: “To ensure that Veteran families receiving supportive services under the SSVF Program are receiving quality services, the grantee must give a VA-designated satisfaction survey to each participant within 30 days of the participant’s pending exit from the grantee’s program.” Condition: The Office of Business Oversight (OBO) performed a review to assess the Organization’s compliance with SSVF program and other federal requirements and regulations. During this review, OBO found 15 case files where the Organization provided the VA-designated satisfaction survey late. Cause: As a result of staff turnover, the Organization failed to develop adequate internal controls to ensure management monitored case manager development and reviewed case files for adequate documentation. Effect: The Organization’s failure to provide the VA-designated satisfaction survey within 30 days may decrease feedback to the SSVF Program, which may result in veterans not receiving appropriate assistance and quality services. Questioned Costs: None Identification as a repeat finding: This is a repeat finding. Corrective Action: As of 12/11/2024 OKVU updated the SSVF policy and procedure manual to ensure grant compliance with the VA-designated satisfaction survey and added a review requirement to the discharge file QC checklist. As of 12/11/2024 all case manager staff were provided training.

View Audit 373239

Finding 1163553 (2024-001)

Material Weakness 2024

Community Service Council of Greater Tulsa, Inc.

OK

Eligibility Significant Deficiency

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide (March 2021) Section V, Subsection C. Determining Income Eligibility, provides a summary of asset inclusions...

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide (March 2021) Section V, Subsection C. Determining Income Eligibility, provides a summary of asset inclusions and exclusions for use in evaluating assets. Assets must be evaluated at entry to SSVF and at recertification. Condition: The Office of Business Oversight (OBO) performed a review to assess the Organization’s compliance with SSVF program and other federal requirements and regulations. During this review, OBO found 45 case files missing evidence that the grantee evaluated assets (inclusions and exclusions) for certification of eligibility. Cause: Management misinterpreted the guidance and was not aware of the need to document asset evaluations if the veteran did not have any assets. Effect: The Organization’s failure to obtain and keep the adequate income supporting documentation in the case file may result in the Organization providing services to an ineligible veteran or household. Questioned Costs: None Identification as a repeat finding: This is a repeat finding. Corrective Action: As of 12/06/2024 OKVU implemented the addition of the Asset Calculation Worksheet to the veteran case file. To ensure compliance the requirement was also added to the discharge file QC checklist and the SSVF policy and procedure manual updated. As of 12/11/2024 all case manager staff were provided training.

View Audit 373239

Finding 1163534 (2024-003)

Material Weakness 2024

Maine Organic Farmers and Gardners Association

ME

Subrecipient Monitoring Reporting

Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – Management is respon...

Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding 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 – MOFGA created a SEFA to capture grant funds by CFDA number during the compliance audit. Grants are spread out throughout various lines of our chart of accounts, with no quick designation in QuickBooks Online for identifying which ones are private, state or federal funds. This was done manually for each income source (and complimentary expense line), and a few corrections were identified during the audit. We have received guidance from external partners about using Customer/Job functionality or Funder functionality in QBO for tracking of federal grants. This is being evaluated to help with the accuracy and expediting of report creation directly from our accounting software. Responsible Parties – Angela Haiss, Director of Operations Anticipated Completion Date – December 31, 2025

View Audit 373211

Finding 1163533 (2024-001)

Material Weakness 2024

Maine Organic Farmers and Gardners Association

ME

Procurement, Suspension & Debarment Subrecipient Monitoring

Federal Program: Specialty Crop Block Grant Program – MPSIG IV Assistance Listing No.: 10.170 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 23SCBPME1171 Repeat Finding: This is not a repeat finding Criteria – Non-federal entities are pr...

Federal Program: Specialty Crop Block Grant Program – MPSIG IV Assistance Listing No.: 10.170 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 23SCBPME1171 Repeat Finding: This is not a repeat finding Criteria – Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov Home (click on Search Record, then click on Advanced Search-Exclusions) (Note: The OMB guidance at 2 CFR Part 180 and agency implementing regulations still refer to the SAM Exclusions as the Excluded Parties List System (EPLS)), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition – During 2024, MOFGA did not perform any reviews of subrecipients to ensure they were in good standing before receiving federal funds. Questioned costs – None. Cause – MOFGA did not perform any reviews of subrecipients to ensure they were in good standing before passing through federal funds. Effect or potential effect – There is a risk that the specialty crop block grant funds a suspended or debarred subrecipient which could result in them receiving penalties or having their agreement for the grant terminated. Context – The sample of subrecipients was a statistically valid sample. Recommendation – MOFGA should put in place a policy to review subrecipients standing to ensure that all subrecipients are appropriately receiving grant funds. Corrective Actions Taken or Planned – MOFGA will put into place a process for checking the sam.gov website as part of our eligibility process for subrecipient awardees, and will also add this verification for all employees that are working on grants to ensure anyone receiving grant funds are not suspended or debarred. Responsible Parties – Angela Haiss,. Director of Operations Anticipated Completion Date – December 31, 2025

View Audit 373211

Finding 1163530 (2024-002)

Material Weakness 2024

Maine Organic Farmers and Gardners Association

ME

Reporting

Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – MOFGA is required to...

Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – MOFGA is required to review and submit certain annual reports as part of its administration of the beginning farmers and ranchers development grant program. Condition – MOFGA filed certain reports after the required reporting deadlines, including the Federal Financial Report (SF-425) and Final Project Financial Report. Questioned costs – None. Cause – Management oversight on due date of required reports. Effect or potential effect – Reports are not submitted in accordance with federal guidelines and amounts within those reports may not be accurate. Context – Our sample of reports was a statistically valid sample. Recommendation – MOFGA should enhance controls over reporting to ensure that due dates are monitored and adhered to. Corrective Actions Taken or Planned – Our Grant writer keeps a running list of deadlines and uses that on a daily basis for checking what is upcoming that needs to be submitted. She also enters the information into Virtuous, our CRM, for tracking purposes. Finally, she uses her calendar to schedule in grant and report deadlines. Responsible Parties – Angela Haiss, Director of Operations Anticipated Completion Date – December 31, 2025

View Audit 373211

Finding 1163525 (2024-004)

Material Weakness 2024

County of Alleghany, Virginia

VA

Management will review its process for reviewing compliance requirements for all federal assistance funds.

View Audit 373198

Finding 1163524 (2024-004)

Material Weakness 2024

Town of Union

NY

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information fo...

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

View Audit 373182

Finding 1163523 (2024-003)

Material Weakness 2024

Town of Union

NY

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (3) Audit Finding 2024-003 - The Town did not submit its quarterly ARPA reports to the Tr...

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (3) Audit Finding 2024-003 - The Town did not submit its quarterly ARPA reports to the Treasury within 30 days after the close of each quarter. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

View Audit 373182

Finding 1163522 (2024-002)

Material Weakness 2024

Town of Union

NY

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2024-002 - The Town had significant variances between its quarterly Cor...

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2024-002 - The Town had significant variances between its quarterly Coronavirus State and Local Fiscal Recovery Funds (ARPA) reports submitted to the United States Department of the Treasury (the Treasury), and its expenditures in its accounting software. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

View Audit 373182

Finding 1163516 (2024-001)

Material Weakness 2024

Black Owners of Solar Services

NC

1. Establish and implement a formal process for the Executive Director, Executive-Level Financial Officer, and/or Board Treasurer to review and approve all journal entries recorded to the general ledger. 2. Evaluate the need to hire an Executive-Level Financial Officer or fractional CFO to provide a...

1. Establish and implement a formal process for the Executive Director, Executive-Level Financial Officer, and/or Board Treasurer to review and approve all journal entries recorded to the general ledger. 2. Evaluate the need to hire an Executive-Level Financial Officer or fractional CFO to provide additional oversight and expertise in financial management.

View Audit 373173

Finding 1163515 (2024-002)

Material Weakness 2024

Catholic Housing Corporation of St. Clair

PA

Questioned Costs HUD Housing Programs

Management’s Response: Management will initiate controls to ensure that the funds from the calculation of the prior year surplus cash calculation are deposited in the residual receipts reserve for the year ended December 31, 2025.

View Audit 373162 Questioned Costs: $1

Finding 1163514 (2024-002)

Material Weakness 2024

Catholic Housing Corporation of Schuylkill County

PA

Questioned Costs HUD Housing Programs

Management’s Response: Management will initiate controls to ensure that the funds from the calculation of the prior year surplus cash calculation are deposited in the residual receipts reserve for the year ended December 31, 2025.

View Audit 373160 Questioned Costs: $1

Finding 1163513 (2024-002)

Material Weakness 2024

Catholic Housing Corporation of Northern Berks County

PA

Questioned Costs HUD Housing Programs

Management’s Response: Management will initiate controls to ensure that the funds from the calculation of the prior year surplus cash calculation are deposited in the residual receipts reserve for the year ended December 31, 2025.

View Audit 373159 Questioned Costs: $1

Finding 1163512 (2024-002)

Material Weakness 2024

The Antonian LTD Dba Antonian Towers Pa26-T841-007

PA

Questioned Costs HUD Housing Programs

Management’s Response: Management will initiate controls to ensure that the funds from the calculation of the prior year surplus cash calculation are deposited in the residual receipts reserve for the year ending December 31, 2025.

View Audit 373155 Questioned Costs: $1

Finding 1163510 (2024-004)

Material Weakness 2024

Renewing the Countryside II

MN

Allowable Costs / Cost Principles

Appropriate documentation will be completed to ensure compliance with federal requirements

View Audit 373139

Finding 1163506 (2024-002)

Material Weakness 2024

New York Association on Independent Living, Inc.

NY

Late filing of Form SF-SAC Data collection Form Polices and Procedures will be revised by the September Board Meeting to include the requirement that the Director of Finance will provide to the auditor all documents necessary to start the previous fiscal year audit no later than March 31st. This wil...

Late filing of Form SF-SAC Data collection Form Polices and Procedures will be revised by the September Board Meeting to include the requirement that the Director of Finance will provide to the auditor all documents necessary to start the previous fiscal year audit no later than March 31st. This will ensure that the audit and SF-SAC Data Collection form can be completed by June 30th.

View Audit 373131

Finding 1163505 (2024-001)

Material Weakness 2024

New York Association on Independent Living, Inc.

NY

Reporting

Supervisory Review of Accounting Function The Financial Policies and Procedures will be reviewed and revised in the finance and audit committees for approval by the full Board of Directors in September 2025. These revisions will address internal weaknesses identified in supervisory review of account...

Supervisory Review of Accounting Function The Financial Policies and Procedures will be reviewed and revised in the finance and audit committees for approval by the full Board of Directors in September 2025. These revisions will address internal weaknesses identified in supervisory review of accounting functions. This will include timely reconciliation, review and approval of all accounts.

View Audit 373131

Finding 1163500 (2024-002)

Material Weakness 2024

Martindale Brightwood Community Development Corporation

IN

Questioned Costs Cash Management Reporting

Finding 2024-002 – Monthly Reporting/Tracking of Government Grants Statement of Condition: MBCDC receives many cost reimbursement government grants with monthly reporting. During the audit process, MBCDC was unable to provide reports from the accounting software demonstrating the grants are fully ut...

Finding 2024-002 – Monthly Reporting/Tracking of Government Grants Statement of Condition: MBCDC receives many cost reimbursement government grants with monthly reporting. During the audit process, MBCDC was unable to provide reports from the accounting software demonstrating the grants are fully utilized. These grants are subject to oversight and repayments could occur. Corrective Action Plan: MBCDC will update the grant tracking spreadsheets for federal funds and devote more resources to proper tracking procedures. Status: In process. Correction Action Completed For the year ended December 31, 2024, the audit disclosed no findings, questioned costs, or recommendations that were completed and required to be reported.

View Audit 373103 Questioned Costs: $1

Finding 1163499 (2024-001)

Material Weakness 2024

Martindale Brightwood Community Development Corporation

IN

Reporting

Name of audit firm: Donovan CPAs Period covered by the audit: For the year ended December 31, 2024 Corrective action prepared by: Name: Amina Pierson, Martindale Brightwood Community Development Corporation Position: CEO & Executive Director Telephone number: (317) 957-2300 Email address: apierson@m...

Name of audit firm: Donovan CPAs Period covered by the audit: For the year ended December 31, 2024 Corrective action prepared by: Name: Amina Pierson, Martindale Brightwood Community Development Corporation Position: CEO & Executive Director Telephone number: (317) 957-2300 Email address: apierson@mbcdc.org Current Finding on Schedule of Findings, Questioned Costs, and Recommendations Correction Action Not Started or in Process Finding 2024-001 – Filing Annual Reports Timely Statement of Condition: MBCDC violated the single audit requirements by not filing the Single Audit Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in a timely manner. Corrective Action Plan: MBCDC will file the 2024 and 2023 audited financial statements with the Federal Audit Clearinghouse and will continue to do so when required. Status: In process.

View Audit 373103

Finding 1163474 (2024-001)

Material Weakness 2024

Mandela Partners

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.510 § 200.512 § 200.518

Corrective Action Plan - Audit Finding 2024-001: Inaccurate and Incomplete SEFA and Delay in Reporting 1. Documentation Procedures • All federal pass-through funding received will be supported by written documentation (e.g., subaward agreements, grant award letters). • A centralized repository for f...

Corrective Action Plan - Audit Finding 2024-001: Inaccurate and Incomplete SEFA and Delay in Reporting 1. Documentation Procedures • All federal pass-through funding received will be supported by written documentation (e.g., subaward agreements, grant award letters). • A centralized repository for federal award documentation will be maintained and made accessible to the finance team. 2. SEFA Preparation Controls • A SEFA preparation checklist will be developed and implemented to ensure all federal programs are accurately identified, classified, and reported. • Verification of Assistance Listing Numbers (ALNs) and funding sources for all awards included in the SEFA will be required. 3. Designation of Responsibility • The SEFA Compliance Lead will be assigned responsibility for verifying the federal nature of all awards and ensuring accurate SEFA reporting. • Ongoing training will be provided to finance staff on SEFA requirements and Uniform Guidance compliance. 4. Review and Approval • A formal review and approval process for the SEFA will be instituted prior to submission, including review by the Finance Director and Executive Director. 5. Monitoring and Follow-Up • The Finance Director will monitor ongoing compliance and report quarterly to the Board of Directors on SEFA preparation and submission status. • An annual internal review of SEFA procedures will be conducted to ensure continued compliance. Implementation Timeline All corrective actions will be implemented by March 31, 2026. Responsible Personnel • SEFA Compliance Lead: Mimi Lim, Sr. Finance and Operations Manager • Finance Director: Christine Kuo • Executive Director: Monique Brown This Corrective Action Plan is designed to address the auditor’s recommendations and prevent recurrence of similar issues, in accordance with 2 CFR 200.511(c) and best practices for federal grant compliance.

View Audit 373089

Finding 1163463 (2024-002)

Material Weakness 2024

Community Action Program Committee, Inc.

FL

Procurement, Suspension & Debarment Material Weakness Reporting

2024-002 Head Start Cluster Reporting Noncompliance - SF 429 Recommendation: We recommend the Committee establish sufficient controls to ensure that required reports are completed and submitted in a timely manner to remain in compliance with grant requirements. Action Taken: The agency In planning o...

2024-002 Head Start Cluster Reporting Noncompliance - SF 429 Recommendation: We recommend the Committee establish sufficient controls to ensure that required reports are completed and submitted in a timely manner to remain in compliance with grant requirements. Action Taken: The agency In planning our performance to report the SF 429's accurately and efficiency we have engaged in T & TA Training and worked closely with a consulting firm recommended by the office of Head Start. During this time, we have established a process that is completed by the Director of Facilities, and the 429 reports are completed and reported now before November 30th due date annually. The training has ensured the agency of an effective internal control process. Please also note we are current as of this statement.

View Audit 373047

Finding 1163438 (2024-003)

Material Weakness 2024

City of Jacinto City, Texas

TX

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.303 § 200.328

City will establish a clear policy with grant management firm to provide an opportunity for review and approval of monthly and quarterly reports to GLO.

View Audit 373038

Corrective Action Plans

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