Corrective Action Plans

Finding 1153118 (2024-001)

Material Weakness 2024

NY

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-001 – I. Procurement and Suspension and Debarment Information on the federal program: Grantor: U.S Department of Defense, U.S. Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pas...

Finding 2024-001 – I. Procurement and Suspension and Debarment Information on the federal program: Grantor: U.S Department of Defense, U.S. Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 93.847 / RC2DK125960 93.847 / U24DK126110 / University of Maryland, Baltimore / U24DK126110-21669 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-04/ROGOSIN / UC2DK126021-05/ROGOSIN 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University/ 5 R01 DK131050-03 Views of responsible officials and planned corrective actions: Management concurs with this audit finding and has further enhanced the suspension and debarment process and controls in November 2024 to meet the requirements of 2 CFR part 200. Name of responsible official: Name – Lauren Everson Title – Director of Finance, NYP Phone: (212-297-3325) Email: jrh9009@nyp.org Projected completion date: December 31, 2024

View Audit 366338

Finding 1153102 (2024-002)

Material Weakness 2024

Cascadia Behavioral Healthcare, Inc.

OR

Questioned Costs Procurement, Suspension & Debarment § 200.320

Corrective action planned – Management recognizes that procurement is a material concern of the organization both from an operational efficiency and regulatory compliance perspective. During the audited time period, procurement responsibilities were decentralized, resulting in inconsistent complianc...

Corrective action planned – Management recognizes that procurement is a material concern of the organization both from an operational efficiency and regulatory compliance perspective. During the audited time period, procurement responsibilities were decentralized, resulting in inconsistent compliance. In April 2025, Management decided to create a dedicated Procurement Department and began staffing the department. The new Procurement team is tasked with reviewing all current procurement policies and procedures, revising and creating new processes as needed, and partnering with the compliance team to monitor compliance going forward. The policy and procedure revisions will be implemented by the end of the fourth quarter of 2025. Staff will receive training by the first quarter of 2026, and after the training rollout, we will begin internal audits to ensure successful training, implementation and compliance with the new policies and procedures. Name(s) of contact person(s) responsible for corrective action – Alison Spens, Senior Director of Project Management and Procurement Anticipated completion date – August 15, 2025

View Audit 366335 Questioned Costs: $1

Finding 1153101 (2024-001)

Material Weakness 2024

Cascadia Behavioral Healthcare, Inc.

OR

Procurement, Suspension & Debarment

Corrective action planned – Management recognizes that procurement is a material concern of the organization both from an operational efficiency and regulatory compliance perspective. During the audited time period, procurement responsibilities were decentralized, resulting in inconsistent complianc...

Corrective action planned – Management recognizes that procurement is a material concern of the organization both from an operational efficiency and regulatory compliance perspective. During the audited time period, procurement responsibilities were decentralized, resulting in inconsistent compliance. In April 2025, Management decided to create a dedicated Procurement Department and began staffing the department. The new Procurement team is tasked with reviewing all current procurement policies and procedures, revising and creating new processes as needed, and partnering with the compliance team to monitor compliance going forward. The policy and procedure revisions will be implemented by the end of the fourth quarter of 2025. Staff will receive training by the first quarter of 2026, and after the training rollout, we will begin internal audits to ensure successful training, implementation and compliance with the new policies and procedures. The recently created Procurement Department will begin documenting and retaining evidence that vendors are not suspended or debarred for all projects funded by federal awards. Name(s) of contact person(s) responsible for corrective action – Alison Spens, Senior Director of Project Management and Procurement Anticipated completion date – August 15, 2025

View Audit 366335

Finding 1153094 (2024-003)

Material Weakness 2024

City of Montebello

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

The City implemented a new review, tracking and documentation process for all procurements during FY 202-24. Staff have been performing checks of all vendors -- regardless of the nature of the funding for the project – against SAM.GOV to check for disbarment. A PDF of the results for each vendor is ...

The City implemented a new review, tracking and documentation process for all procurements during FY 202-24. Staff have been performing checks of all vendors -- regardless of the nature of the funding for the project – against SAM.GOV to check for disbarment. A PDF of the results for each vendor is saved in a project folder attached to each procurement. These files are stored on an internal network drive. Management feels the process in place addresses this finding.

View Audit 366333

Finding 1153092 (2024-004)

Material Weakness 2024

City of Montebello

CA

Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs

Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit ...

Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit timely if year-end close has not been completed. Regardless management is committed to ensuring all reports are filed within the 30 day timeframe.

View Audit 366333

Finding 1153083 (2024-012)

Material Weakness 2024

Milwaukee Public Schools

WI

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.302 § 200.303

Finding 2024-012 – Material Weakness – Maintenance of Effort Condition The Maintenance of Effort (MOE) calculation is calculated annually by the Wisconsin Department of Public Instruction (WI DPI) based on the information submitted in the PI-1505 report. There was a $16,977,949 variance between what...

Finding 2024-012 – Material Weakness – Maintenance of Effort Condition The Maintenance of Effort (MOE) calculation is calculated annually by the Wisconsin Department of Public Instruction (WI DPI) based on the information submitted in the PI-1505 report. There was a $16,977,949 variance between what was reported in the PI-1505 and the District's accounting records for the revenue source code 751. Due to this variance, we recalculated the MOE based on the District's accounting records. The MOE on a per pupil basis would have still been met. Corrective Action Plan The Office of Finance is committed to timely and accurate financial reporting. As we aim to improve our financial reporting due to DPI, our ACFR preparation and our SEFSA preparation, we will ensure that our reporting reconciles and there are no variances. We are working to improve, as mentioned in all the findings above, related to financial reporting. We recognize that this is critical for funding purposes for our district and it is our intent that this finding is remedied for FY25 reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer Anticipated Completion: 06.30.2026

View Audit 366326

Finding 1153080 (2024-011)

Material Weakness 2024

Milwaukee Public Schools

WI

Questioned Costs Subrecipient Monitoring Cash Management

Finding 2024-011 – Material Weakness – Reporting Condition In 22 of the 25 providers tested, there were issues related to incorrectly reporting the provider’s salaries and benefits in the quarterly cost reports. • In quarters ended December 2022 and March 2023 there were 21 instances where the provi...

Finding 2024-011 – Material Weakness – Reporting Condition In 22 of the 25 providers tested, there were issues related to incorrectly reporting the provider’s salaries and benefits in the quarterly cost reports. • In quarters ended December 2022 and March 2023 there were 21 instances where the providers’ salaries and benefits were not reported even though they worked providing services to eligible students. • In quarters ended March 2023 and June 2023 there were eight instances where the providers’ salaries and benefits were overstated when compared to the District’s payroll records. Seven of the eight individuals were included in the 21 instances above that were not reported in the quarters ended December 2022 and March 2023. Corrective Action Plan Central office will be improving processes and procedures to ensure that teachers are reminded to enter their hours worked on a regular basis. Controls will be implemented for timely reviews to ensure completeness and accuracy. Training of key staff on an annual or semi-annual basis is key. It is the intent of the Office of Finance to create and implement a robust training plan in place for the summer of 2026. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer, Central Office leadership Anticipated Completion: 06.30.26

View Audit 366326 Questioned Costs: $1

Finding 1153079 (2024-010)

Material Weakness 2024

Milwaukee Public Schools

WI

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Finding 2024-010 – Material Weakness – Allowable Costs/Cost Principles Condition The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. In order for a cost to be supported at the time of final reimb...

Finding 2024-010 – Material Weakness – Allowable Costs/Cost Principles Condition The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. In order for a cost to be supported at the time of final reimbursement, the semi-annual certifications should be approved by the grant administrator or the building principal. Title I Grants to Local Educational Agencies (ALN 84.010) The final reimbursement claim for the Title I Grants to Local Educational Agencies (Title I) program were due to Wisconsin Department of Public Instruction (DPI) on September 30, 2024; however, the final reimbursement claim for the Part A award was not submitted to DPI until November 18, 2024, and the CSI award was not submitted to DPI until October 1, 2024, due to an extension. Five of the 40 individuals sampled had their semi-annual certifications not approved timely and were approved after the due date of the final reimbursement claim, but before the date of the actual submission of the final reimbursement claim. An additional two individuals of the 40 sampled had their semi-annual certifications approved after the final reimbursement claims were submitted. Upon further review of all the spring semi-annual certifications for the Title I awards, there were an additional 50 individuals that had their semi-annual certifications approved by the principal after the due date of the final reimbursement claim but before the submission of the final reimbursement. Additionally, nine individuals had their semi-annual certifications approved after the final reimbursement date of the Part A award and another 59 individuals from Part A did not have their semi-annual certifications approved at all. Head Start Cluster (ALN 93.600) The final reimbursement claim for the program was submitted to the Federal agency on November 22, 2024. Four of the 40 individuals sampled had their semi-annual certifications approved by the Head Start administrator after the submission date of the final reimbursement claims. Upon further review of the all the spring semi-annual certifications, there was an additional individual that had their semi-annual certifications approved by the principal after the due date of the final reimbursement claim and another four individuals that did not have their semi-annual certifications approved at all. The samples were not statistically valid. Corrective Action Plan The Office of Finance agrees that it is important that certifications be completed in a timely manner and award reimbursements are submitted within the deadlines. The Office of Finance and the District as a whole is working on improving its internal controls system wide. We are committed to developing sound processes and procedures that are in full compliance with federal and state regulations. An example of a process improvement is to send out reminders on a regular schedule to school leaders and central office employees for programmatic compliance. These activities will be completed in advance of due dates going forward to ensure timely submission of grant claim reimbursements. Annual training for school leaders and central office staff is also part of the process improvement plan underway. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer, State and Federal Programs Director, Comptroller, Grant Accounting Manager Anticipated Completion: 06.30.2026

View Audit 366326 Questioned Costs: $1

Finding 1153077 (2024-009)

Material Weakness 2024

Milwaukee Public Schools

WI

Allowable Costs / Cost Principles § 200.303

Finding 2024-009 – Material Weakness – Allowable Costs/Cost Principles Condition The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. Supporting Effective Instruction State Grants (ALN 84.367) The...

Finding 2024-009 – Material Weakness – Allowable Costs/Cost Principles Condition The District supports time charged to federal awards via semi-annual certifications which are approved by the grant administrator or the building principal. Supporting Effective Instruction State Grants (ALN 84.367) The final reimbursement claim for the program was due to Wisconsin Department of Public Instruction (DPI) on September 30, 2024; however, the final reimbursement claim was not submitted to DPI until January 9, 2025, due to an extension. Thirteen of the 40 individuals sampled did not have their semi-annual certifications approved timely and were approved after the due date of the final reimbursement claim, but before the date of the actual submission of the final reimbursement claim. COVID-19 – Education Stabilization Fund: Elementary and Secondary School Emergency Relief (ESSER II) (ALN 84.425D), American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) (ALN 84.425U) and American Rescue Plan - Elementary and Secondary School Emergency Relief - Homelessness Children and Youth (84.425W) The final reimbursement claims for the ESSER II and the ARP ESSER programs were due to DPI on September 30, 2023, and September 30, 2024, respectively; however, the final reimbursement claims were not submitted to DPI until December 8, 2023, for ESSER II and December 6, 2024, for ARP ESSER. Five of the 40 individuals sampled had their semi-annual certifications not approved timely and were approved after the due date of the final reimbursement claims, but before the date of the actual submission of the final reimbursement claim. The samples were not statistically valid. Corrective Action Plan The Office of Finance agrees that it is important that certifications be completed in a timely manner and claims for cost reimbursement are submitted within the deadlines. The Office of Finance and the District as a whole is working on improving its internal controls system wide. While we recognize the importance of adhering to the due dates for final reimbursement claims, it is important to note that all expenditures claimed were reviewed for allowability through the required WISEgrants budget approval process prior to submission. Although five of the 40 sampled individuals had semi-annual certifications approved after the official claim due date, all certifications were completed prior to the actual submission of the final reimbursement claims to DPI. Therefore, no unapproved or uncertified personnel costs were included in the reimbursement requests, and internal controls were maintained to ensure that only allowable costs were submitted. We are committed to developing sound processes and procedures that are in full compliance with federal and state regulations. An example of a process improvement is to send out reminders on a regular schedule to school leaders and central office employees for programmatic compliance. These activities will be completed in advance of due dates going forward to ensure timely submission of grant claim reimbursements. Annual training for school leaders and central office staff is also part of the process improvement plan underway. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer, Comptroller, State and Federal Programs Director, Grant Accounting Manager Anticipated Completion: 06.30.2026

View Audit 366326

Finding 1153071 (2024-001)

Material Weakness 2024

Kittitas Reclamation District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

The District is adding additional controls to assist the Assistant Manager’s tracking of the suspension and debarment requirements for the vendors that are paid within the grants. This will be on ongoing collaboration throughout the year as the District isn’t always aware of which vendors will be ne...

The District is adding additional controls to assist the Assistant Manager’s tracking of the suspension and debarment requirements for the vendors that are paid within the grants. This will be on ongoing collaboration throughout the year as the District isn’t always aware of which vendors will be needed throughout the year.

View Audit 366323

Finding 1153064 (2024-001)

Material Weakness 2024

County of Westchester

NY

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Corrective Action Plan (CAP) Institution: Westchester Community College New York Program Audited: Assistance Listing Number & Title: 84.063 – Federal Pell Grant Prepared for: Submission to Single Audit reporting package through the Federal Audit Clearinghouse (FAC) and Aid, Director, Financial Manag...

Corrective Action Plan (CAP) Institution: Westchester Community College New York Program Audited: Assistance Listing Number & Title: 84.063 – Federal Pell Grant Prepared for: Submission to Single Audit reporting package through the Federal Audit Clearinghouse (FAC) and Aid, Director, Financial Management Group – Federal Student Aid Date: August 27, 2025 1. Finding Reference • Audit Report Section: [Insert Finding Number/Reference] Finding 2024-001: Refunds of Title IV Funds Calculation and Disbursement Errors (Significant Deficiency - Special Tests and Provisions) • Description of Finding: Summarize the audit finding clearly as stated in the audit report. During the Fall 2023-2024 semester, 125 Pell Grant refund checks totaling $144,576 were issued incorrectly due to failures in the newly implemented student financial aid reporting system. • Errors Identified: 1. 10 checks totaling $11,087 were cashed, with only $1,233 returned to the college. The remaining $9,854 is considered questioned costs. 2. 51 checks totaling $56,263 were cashed, and accounts were later adjusted with student cooperation. 3. 64 checks totaling $77,226 were stopped before payment. 2. Root Cause Analysis • Cause of Noncompliance: Explain why the issue occurred (e.g., lack of internal controls, insufficient training, system error). System and operational failures due to inadequacy of the new student financial aid reporting system. • Contributing Factors: List any secondary factors (e.g., staff turnover, policy misinterpretation). 1. Data integrity issues – Automatic updates resulted in unauthorized entries and inaccurate data. 2. Communication failures – Early reports by staff of system errors were not addressed in a timely manner, resulting in delayed communication. 3. Disbursement errors – Scheduled disbursement dates canceled and rescheduled as a result of system’s inability to package students correctly. 4. SFP processing was inconsistent with US DOE COD system data. 5. Compliance date reporting errors due to SFP processing. 6. Training on the new SFP system was insufficiently provided by the vendor. In-person and self-paced training modules also not provided by the vendor. 7. SFP system contributed to incorrect financial aid packaging, requiring manual reprocessing 8. The SFP system was not aligned with unique community college scheduling features (e.g. parts of term such as winter session, 8-week semesters). 3. Corrective Action Plan Planned Corrective Measures: Detail the specific steps WCC management will take to correct the deficiency. To mitigate further damage, WCC reinstated the prior software system in April 2024, however, since the ISIRs were already determined, manual adjustments were made to students. This required additional corrective action steps: • Manual Data Corrections – Financial aid counselors manually reviewed data on approximately 6400 students and made corrections, student by student. • Reconciliation with G5 Data – Financial aid data had to be manually reconciled with G5, the federal payment system. • Compliance Adjustments – Transaction dates for compliance reporting were corrected. • Award Authorization – Student award amounts required manual verification, authorization, and approval. • Bursar’s Office Delays – Due to system errors, Bursar’s Office delayed processing refunds to prevent further financial discrepancies. • Parallel setup of on-prem financial aid system in March 2024 to prepare for the 2024-25 academic year. • Extraction of 2023-24 academic year financial aid data from SFP system and import into on-prem financial aid system. • Discontinue use of SFP on approximately 7/1/2025. • Responsible Party: Name/Title of the person(s) responsible for implementing corrective action. Garrett McAlister, Vice President of Information Technology; Dawn Gillins, Acting Vice President of Administrative Services/CFO; Dr. Erik Fortune, Assistant Vice President of Administration; Dr. Sandra Ramsey, Director of Enrollment Services; Nicola Howard-Brown, Acting Director of Financial Aid; Richard Cruz, Manager of Fiscal Operations; Garth Walcott, Program Administrator- Bursar Operations; Brian Murphy, former VP of Administrative Services/CFO; Dante Cantu, VP of Student Affairs; Anita Cook, former Director of Financial Aid. • Resources Required: Identify resources such as additional staff, training, IT system upgrades. Additional financial aid professional staff, IT/SFP system consultants. • Timeline: Expected completion date(s) for each corrective measure. Financial aid system remediation and awarding is complete. 2023-24 student financial aid data extraction/import for future reference in process. 4. Monitoring & Follow-Up • Ongoing Oversight - Describe how WCC will monitor to ensure corrective actions remain effective: WCC has a fully documented academic year financial aid project plan that is followed to ensure the timely implementation of tasks. • Internal Review Mechanisms: WCC will include periodic reviews aligned with standard DOE reporting timelines. Increase reconciliation frequency between G5 and COD. Increase periodic reviews, reports to leadership, and internal audit spot checks. 5. Evidence of Implementation • Documentation: List the types of evidence that will be maintained (e.g., revised policies, training logs, updated system reports). Project plan to revert back to previous system, training schedules, policy updates as they occur, and relevant updated system reports. • Retention: Confirm that documentation will be retained in accordance with federal regulations. WCC confirms that documentation will be retained in accordance with federal regulations. 6. Management Certification I certify that the corrective actions described above will be implemented as stated and monitored to ensure full compliance with federal requirements. Signed: Belinda S. Miles Name: Belinda S. Miles, Ed. D. Title: President Date: August 29, 2025

View Audit 366317

Finding 1153063 (2024-002)

Material Weakness 2024

Trinity Academy for the Performing Arts

RI

Reporting Subrecipient Monitoring

August 26, 2025 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the followinbg correction action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street 16th F...

August 26, 2025 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the followinbg correction action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street 16th Floor Boston, MA 02110 Audit Period: July 1, 2023, thru June 30, 2024 The findings from June 30, 2024, schedul fo findings and questioned cost are discussed below. The findigns are numbered consistently with the numbers assgined in the schedule. FINDINGS - FEDERAL AUDIT PROGRAMS AUDITS SIGNIFICANT DEFICIENCY Annual Performance Report 2024-002 Elementary and Secondary School Emergency Relief Funds Reccomendation: The School should follow their interal controls as intended to ensure the annual performance reports agree back to the SEFA for appliable reporting periods. Action Taken: Management acknowledges this and has taken measure to ensure that all Federal reports will be filed in compliance and in agreement by program as reported on the SEFA in the future. If there are any questions regarding this plan, please call Harold Sands at 401-732-7881. Sincerely yours, Harold Sands

View Audit 366314

Finding 1153060 (2024-001)

Material Weakness 2024

Trinity Academy for the Performing Arts

RI

Material Weakness Period of Performance Reporting

August 26, 2025 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the followinbg correction action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street 16th F...

August 26, 2025 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the followinbg correction action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street 16th Floor Boston, MA 02110 Audit Period: July 1, 2023, thru June 30, 2024 The findings from June 30, 2024, schedul fo findings and questioned cost are discussed below. The findigns are numbered consistently with the numbers assgined in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 2024-001 Payroll Reccomendation: The Scheool implements a standardized checklist and conducts preiodic internal reviews of onboarding documentation to ensure all required forms are properly completed and retained in accordance with Federal Regulations.. Action Taken: The School is implementing a standardized onboarding checklist; all personnel folders will now included a printed version to ensure required forms, including Form I-9 and Form W-4 are completed in full a the time of hire. In addition, periodic interal review of personnel files are completed in full at the time of hire. In addition, periodic internal reviews of personnel files will be conducted to verify ongoing compliance. HR staff will also receive additional training to reinforce proper documentation procedures and retention requirements. We are committe to strengthening interal controls and ensuring full compliance moving forward. If there are any questions regarding this plan, please call Harold Sands at 401-432-7881. Sincerely yours, Harold Sands

View Audit 366314

Finding 1153059 (2024-002)

Material Weakness 2024

Turning Point of Central California, Inc.

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.118 § 200.318 § 200.326

Finding 2024-002 Corrective Action: We will update our procurement policies and procedures to align with the latest Uniform Guidance requirements, including the 2024 updates that mandate documentation of price reasonableness for all micro-purchases. We plan to adopt a standardized coding submission ...

Finding 2024-002 Corrective Action: We will update our procurement policies and procedures to align with the latest Uniform Guidance requirements, including the 2024 updates that mandate documentation of price reasonableness for all micro-purchases. We plan to adopt a standardized coding submission that clearly articulates the various types of purchases and the appropriate documentatoin for each type of purchase. We will adopt regular training sessions for procurement and grant management staff to reinforce comnpliance requirements and proper documentation practices. Person Responsible: Interim CFO - Bruce Tyler and Finance Director - Jason Phillips Timing for Implementation: October 31, 2025

View Audit 366313

Finding 1153058 (2024-001)

Material Weakness 2024

Turning Point of Central California, Inc.

CA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512

Finding 2024-001 Corrective Action: We have evaluated the operations of the business office and are in the process of reorganizing our FloQast software to include all balance sheet accounts with check-off reconciliation lists to be assigned to bookkeeping and accounting staff for monthly reconciliat...

Finding 2024-001 Corrective Action: We have evaluated the operations of the business office and are in the process of reorganizing our FloQast software to include all balance sheet accounts with check-off reconciliation lists to be assigned to bookkeeping and accounting staff for monthly reconciliations. These assigned tasks will be tracked and signed off by the Finance Director and the Chief Financial Officer to keep all staff accountable. Person Responsible: Interim CFO - Bruce Tyler and Finance Director - Jason Phillips Timing for Implementation: Complete and caught up by October 15, 2025

View Audit 366313

Finding 1153056 (2024-007)

Material Weakness 2024

Children's Home of Kingston

NY

Allowable Costs / Cost Principles

The Agency’s management agrees with this finding. During the upcoming fiscal year, the Chief Financial Officer will work with various departments within the Agency including the HR and ORR program directors to identify items that are direct charges or allocated based on percentages to the Unaccompan...

The Agency’s management agrees with this finding. During the upcoming fiscal year, the Chief Financial Officer will work with various departments within the Agency including the HR and ORR program directors to identify items that are direct charges or allocated based on percentages to the Unaccompanied Alien Children (UAC) grant where possible. Allocation methods, that are allowable under the funding sources, will be reviewed for implementation. Methods, such as quarterly time studies, direct recording of time or other methods will be considered to ensure there is supporting documentation. The approved budget is also being monitored on a monthly and/or quarterly basis and compared to the UAC approved budget. The allocation process as well as other accounting process relating to New Horizons are being reviewed and the Accounting which had been outsourced is being brought internally. The Agency will be performing reviews of the internal allocation methodology, at least every other quarter-end.

View Audit 366307

Finding 1153054 (2024-006)

Material Weakness 2024

Children's Home of Kingston

NY

Internal Control / Segregation of Duties Reporting

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer, will develop monthly and quarterly closing procedur...

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer, will develop monthly and quarterly closing procedures to aid in the timely closing and filing of reports.

View Audit 366307

Finding 1153052 (2024-005)

Material Weakness 2024

Children's Home of Kingston

NY

Reporting Internal Control / Segregation of Duties

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer, will develop monthly and quarterly closing procedur...

The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer, will develop monthly and quarterly closing procedures to aid in the timely closing and filing of reports required by Assistance Listing No. 93.676. The Chief Financial Officer is to update the checklist to ensure that regulatory reporting is prepared on-time.

View Audit 366307

Finding 1153026 (2024-001)

Material Weakness 2024

Gibson County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.1 § 200.303

FINDING 2024-001 Finding Subject: Contact Person Responsible for Corrective Action: Michael A. Watkins, Auditor Contact Phone Number and Email Address: 812-385-4927, mwatkins@gibsoncounty-in.gov Views of Responsible Officials: Finding 2024-001: We concur with the finding. Description of Corrective A...

FINDING 2024-001 Finding Subject: Contact Person Responsible for Corrective Action: Michael A. Watkins, Auditor Contact Phone Number and Email Address: 812-385-4927, mwatkins@gibsoncounty-in.gov Views of Responsible Officials: Finding 2024-001: We concur with the finding. Description of Corrective Action Plan: The Deputy Auditor will prepare the report from the financial information in LOW and the Auditor will review and approve it prior to submission with the U.S. Treasury. Moving forward the County Auditor will enhance internal controls procedures to be in compliance with 2 CFR 200.303. This includes protocols to communicate with the U.S. Treasury when system issues are identified that may affect timely or accurate reporting. Anticipated Completion Date: January 1, 2026

View Audit 366300

Finding 1153025 (2024-002)

Material Weakness 2024

Poverello Center, INC

MT

Significant Deficiency

Recommendation: We recommend that management implements a comprehensive plan to ensure payroll transactions are not approved by the individual for which the payroll is for. Views of Responsible Officials and Planned corrective Actions: We agree with the auditors' findings and are taking the followin...

Recommendation: We recommend that management implements a comprehensive plan to ensure payroll transactions are not approved by the individual for which the payroll is for. Views of Responsible Officials and Planned corrective Actions: We agree with the auditors' findings and are taking the following corrective actions to address the issue. We have implemented a comprehensive plan to ensure that all timecards are reviewed and approved by someone other than the individual sub:nitting the timecard. Additionally, the plan includes a formal policy outlining procedures to ensure continued compliance during staff transitions, including the reassignment of timecard approval responsibilities when personnel changes occur.

View Audit 366299

Finding 1153024 (2024-001)

Material Weakness 2024

Poverello Center, INC

MT

Procurement, Suspension & Debarment Significant Deficiency

Recommendation: We recommend that management establishes written policy to guide the procedures over the checks and implements a comprehensive plan to ensure that all vendors are checked for suspension/debarment prior to making payment. Views of Responsible Officials and Planned Corrective Actions: ...

Recommendation: We recommend that management establishes written policy to guide the procedures over the checks and implements a comprehensive plan to ensure that all vendors are checked for suspension/debarment prior to making payment. Views of Responsible Officials and Planned Corrective Actions: We agree with the auditors' comments, and the following actions will be taken to improve the situation. We will continue to check every new vendor for suspension or debarment before using them for good and services, and the proper documentation showing this will be kept in our records. In addition, we have established a written policy to guide the procedures over the checks. This policy also details a comprehensive plan to ensure that all vendors are checked for suspension and debarment prior to making any payments.

View Audit 366299

Finding 1153005 (2024-002)

Material Weakness 2024

Buckeye Community School

OH

Reporting § 200.512

The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.

View Audit 366291

Finding 1153004 (2024-001)

Material Weakness 2024

Buckeye Community School

OH

Internal Control / Segregation of Duties

The School will request that the management company provide audited financial statements, presenting combined or consolidating columns for each of its schools, or an agreed-upon procedures report, to meet the reporting requirements in future periods.

View Audit 366291

Finding 1152991 (2024-004)

Material Weakness 2024

Golden Triangle Resource Conservation and Development Area INC

GA

Procurement, Suspension & Debarment

2024-04: Documentation for expenditures Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed complet...

2024-04: Documentation for expenditures Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 366288

Finding 1152990 (2024-003)

Material Weakness 2024

Golden Triangle Resource Conservation and Development Area INC

GA

Cash Management

2024-03: Approval for expenditures Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: A member of management or the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Propose...

2024-03: Approval for expenditures Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: A member of management or the Board of Directors will review and authorize all disbursements. This authorization will be evidenced by the initialing of each disbursement reviewed. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 366288

Corrective Action Plans

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