Corrective Action Plans

Finding 522408 (2022-004)

Significant Deficiency 2022

IN

Procurement, Suspension & Debarment

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Procurement – Suspension and Debarment Audit Fi...

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Procurement – Suspension and Debarment Audit Findings: Significant Deficiency, Noncompliance Condition: The City could not provide documentation to support that vendors procured under CSLFRF funding were not suspended or debarred. Context: In a sample of six vendors with aggregate disbursements for the year ended December 31, 2022, above the $25,000 covered transaction threshold, Crowe noted four vendors that the City had not completed a check for suspension and debarment, nor had they obtained a contract clause from the vendor/service provider certifying that they were not suspended and/or debarred. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has formulated a procurement policy specific to federal awards to ensure all necessary requirements are met moving forward, which includes checking whether a vendor is suspended and/or debarred prior to entering into a contract with said vendor. Responsible party and timeline for completion: The City’s Controller will oversee the implementation of the corrective action plan, which will be implemented starting during calendar year 2025.

View Audit 341682

Finding 522407 (2022-003)

Significant Deficiency 2022

City of Bloomington

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Significant Deficienc...

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Significant Deficiency Condition: City of Bloomington completed quarterly reporting in a timely manner substantiated by the City’s expenditure detail. However, management could not differentiate between subrecipients and standard vendor expenditures. Context: During our testing procedures over CSLFRF reporting, we noted that segregation of duties is not present in the Federal reporting process resulting in overstatement of subrecipient activity within CSLFRF quarterly reports. Views of Responsible Officials and Planned Corrective Actions: Management will develop an internal controls process to ensure that there’s segregation of duties within the reporting process for federal programs. Responsible party and timeline for completion: The City’s Controller will oversee the implementation of the corrective action plan, which will be implemented starting during calendar year 2025.

View Audit 341682

Finding 522406 (2022-002)

Material Weakness 2022

City of Bloomington

IN

Subrecipient Monitoring Reporting § 200.332

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Subrecipient Monitoring Audit Findings: Materia...

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Subrecipient Monitoring Audit Findings: Material Weakness, Noncompliance Condition: City of Bloomington was unable to identify subrecipients of CSLFRF funding for the purposes of financial reporting and compliance with requirements under 2 CFR 200.332. Management misreported subrecipient activity on the SEFA, failed to include required contractual language for subrecipient awards in executed agreements, and did not perform monitoring procedures over the subrecipients that were identified during testing procedures. Context: The 10 subrecipients represent approximately 38%, $1,935,000, of the total award expenditures of $4,999,384. The condition reported was prevalent for each subrecipient participating in the award. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will draft a policy and develop an internal controls process regarding subawards and the monitoring of subrecipients to ensure the compliance requirements are met. Responsible party and timeline for completion: The City’s Controller will be responsible for overseeing the implementation of the corrective action plan, which will be implemented starting during calendar year 2025.

View Audit 341682

Finding 522400 (2022-005)

Significant Deficiency 2022

City of Bloomington

IN

Procurement, Suspension & Debarment

Information on the federal program: Federal Agency: Department of Transportation Pass-Through Entity: Indiana Department of Transportation Federal Program: Highway Planning and Construction Assistance Listing Number: 20.205 Compliance Requirement: Procurement – Suspension and Debarment Audit Finding...

Information on the federal program: Federal Agency: Department of Transportation Pass-Through Entity: Indiana Department of Transportation Federal Program: Highway Planning and Construction Assistance Listing Number: 20.205 Compliance Requirement: Procurement – Suspension and Debarment Audit Findings: Significant Deficiency, Noncompliance Condition: The City could not provide documentation to support that vendors procured under the Highway Planning and Construction funding were not suspended or debarred. Context: In a sample of two vendors with aggregate disbursements for the year ended December 31, 2022, above the $25,000 covered transaction threshold, Crowe noted the City had not completed a check for suspension and debarment nor had they obtained a contract clause from the vendor/service provider certifying that they were not suspended and/or debarred for either sample selection. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has formulated a procurement policy specific to federal awards to ensure all necessary requirements are met moving forward, which includes checking whether a vendor is suspended and/or debarred prior to entering into a contract with said vendor. Responsible party and timeline for completion: The City’s Controller will oversee the implementation of the corrective action plan, which will be implemented starting during calendar year 2025.

View Audit 341682

Finding 522368 (2022-001)

None 2022

County of Mariposa

CA

Reporting

2022-001 Temporary Assistance for Needy Families; Medical Assistance Program. We recommend that the County Departments provide the County Auditor with accurate federal expenditures informatin prior to the beginning of audit fieldwork. Management's Response: The County concurs with the finding. Respo...

2022-001 Temporary Assistance for Needy Families; Medical Assistance Program. We recommend that the County Departments provide the County Auditor with accurate federal expenditures informatin prior to the beginning of audit fieldwork. Management's Response: The County concurs with the finding. Responsible Individual: Luis Mercado, Auditor. Corrective Action Plan: The Auditor's Office will work with County departments to ensure the schedule of federal expenditures is complete and accurate prior to audit fieldsork. Anticipated Completion Date: Immediately.

View Audit 341643

Finding 522360 (2022-003)

Material Weakness 2022

Village of Spring Valley

NY

HUD Housing Programs Material Weakness

Rolling Forward Equity Balances Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer and Housing Administrator will esta...

Rolling Forward Equity Balances Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer and Housing Administrator will establish and document policies and procedures are designed to serve as a system on internal controls as required by OMB's Uniform Guidance (2 CFR 200). Management Response: Management agrees with the finding and will begin to work with the Housing Administrator to ensure the accurate computation of the HAP equity account and that the correct HAP equity balance is rolled forward on an annual basis. Monitoring Plan: Village Treasurer will work with Housing Administrator to ensure that the PHA maintains complete and accurate accounts for program activity. This includes that account balances are properly maintained and monitored, records and accounting transactions support the accurate rollover of HAP equity and that errors are corrected before the annual audit commences.

View Audit 341636

Finding 522359 (2022-002)

Material Weakness 2022

Village of Spring Valley

NY

HUD Housing Programs Subrecipient Monitoring Material Weakness

Financial Reporting Requirements for Financial Assessment Submission Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer...

Financial Reporting Requirements for Financial Assessment Submission Program Name: Section 8 Housing Choice Vouchers Assistance Listing: 14.871 Responsible Party: Village Treasurer and Housing Administrator Anticipated Completion Date: December 31, 2025 Corrective Action Plan: The Village Treasurer and Housing Administrator will establish and document policies and procedures are designed to serve as a system on internal controls as required by OMB's Uniform Guidance (2 CFR 200). Village Treasurer will work with the PHA to ensure the accurate and timely preparation and submission of the GAAP-based unaudited and audited financial information to the Financial Assessment of Public Housing Sub-system ("FASSPH") as required by 24 CFR Section 5.801. Management Response: Management agrees with the finding and will begin implementing policies and procedures for compliance with the terms of the Section 8 reporting requirements. This will include training of the program personnel which will effectively make the department comply with the requirements to submit timely GAAP-based unaudited and audited financial information to the F1SS-PH system. Monitoring Plan: Village Treasurer will work with Housing Administrator and the Independent Public Accountant (IPA) to verify reporting compliance for audit years that have not yet been reported.

View Audit 341636

Finding 522282 (2022-001)

Significant Deficiency 2022

One Oaklake Vii, LLC

TX

Questioned Costs

The Company/Auditee will (and Has) repaid the management fees

View Audit 341559 Questioned Costs: $1

Finding 522281 (2022-001)

Significant Deficiency 2022

One Oaklake X, LLC

TX

Questioned Costs

The Company/Auditee will (and Has) repaid the management fees

View Audit 341558 Questioned Costs: $1

Finding 522280 (2022-001)

Significant Deficiency 2022

One Oaklake Vi, LLC

TX

Questioned Costs

The Company/Auditee will (and Has) repaid the management fees

View Audit 341556 Questioned Costs: $1

Finding 522120 (2022-003)

Material Weakness 2022

Transportation District Commission of Hampton Roads

VA

Cash Management Reporting

Condition: Expenditures were misclassified between grants which caused material misstatement that there detected and corrected as part of the FY22 independent audit of the Commission's schedule of expenditures. Corrective Action: Processes and procedures will be developed and implemented to incorpor...

Condition: Expenditures were misclassified between grants which caused material misstatement that there detected and corrected as part of the FY22 independent audit of the Commission's schedule of expenditures. Corrective Action: Processes and procedures will be developed and implemented to incorporate a monthly reconciliation and review of all grant project accounts, to include assignment of federal assistance listing (f.k.a catalouge of federal domestic assistance) numbers. Contact person Responsible for Corrective Action: Donna Brumbaugh, Director of Finance. Anticipated Completion Date: December 31, 2024.

View Audit 341338

Finding 522081 (2022-003)

Material Weakness 2022

Maryland Network Against Domestic Violence, INC

MD

Material Weakness Reporting Internal Control / Segregation of Duties

Finding - Federal Award 2022-003 Summary of Finding Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Mo...

Finding - Federal Award 2022-003 Summary of Finding Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Monthly and quarterly financial and performance reports are due within thirty calendar days from the end of each quarter. Annual financial and performance reports are due within 90 calendar days from the end of each grant year. During our testing, we noted nine reports that were submitted after the deadline. We consider this to be an instance of non_x0002_compliance and a material weakness in internal control over compliance with the reporting requirement. Statement of Concurrence or Nonconcurrence MNADV concurs with the finding and recommendation labeled 2022-003. Corrective Action Due to the limited capacity of agency staff and contractors, MNADV has been late in grant reporting. As a result of ongoing lateness of reports, MNADV has elected to move financial reporting to a quarterly basis as opposed to monthly to reduce the number of required reports. Also, the executive director has elected to train additional staff on programmatic grant reporting in an effort to increase capacity. These two measures will effectively address the problem of late reporting. These measures were put into place starting with FY25 which began on October 1, 2024. Jennifer Pollitt Hill, Executive Director

View Audit 341295

Finding 521195 (2022-002)

Material Weakness 2022

Big Cicero Creek Joint Drainage Board

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Jason R. Henderson Contact Phone Number: 765-675-2793 Views of Responsible Official: I concur with the finding. Procurement and Suspension and Debarment 1. Implement a Big Cicero Creek Joint Drainage Board approved board polices manu...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Jason R. Henderson Contact Phone Number: 765-675-2793 Views of Responsible Official: I concur with the finding. Procurement and Suspension and Debarment 1. Implement a Big Cicero Creek Joint Drainage Board approved board polices manual that covers procurement, conditions, conflicts of interest, suspension, and debarments. 2. Add a clause in document for all entities that which to do business with the Board that states that the entity is not excluded or disqualified from any of the covered transactions Anticipated Completion Date: January 1st, 2024

View Audit 341155

Finding 521142 (2022-004)

Material Weakness 2022

Children's Defense Fund

DC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.512

Finding 2022-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages...

Finding 2022-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages. In January 2025, CDF hired an Outsourced Grant Manager dedicated to overseeing federal grant management, including the coordination and timely submission of all required audit and reporting packages. Key actions include:  Establishing and maintaining a robust timeline for audit activities, closely collaborating with both the accounting team and external auditors to guarantee adherence to submission deadlines.  Implementing a cross-training program within the accounting and compliance departments to mitigate the risk of disruption due to staff turnover, ensuring multiple staff members are proficient in handling audit-related tasks.  Scheduling regular internal audits and compliance checks to proactively identify and address potential issues well in advance of filing deadlines. Anticipated Completion Date: December 31, 2025.

View Audit 341102

Finding 521141 (2022-003)

Material Weakness 2022

Children's Defense Fund

DC

Reporting Material Weakness Internal Control / Segregation of Duties

Finding 2022-003 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requiremen...

Finding 2022-003 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requirements of Federal Awards. In January 2025, CDF hired an Outsourced Grant Manager responsible for overseeing the preparation, review, and submission of all grant-related reports. Key actions include:  Ensuring compliance with GAAP and federal regulations for timely and accurate submission of quarterly financial and progress reports.  Coordinating with relevant departments, managing grant accounting processing system submissions, and acting as the primary point of contact for grantor agencies regarding reporting matters.  Conducting mandatory training sessions for existing staff on the updated reporting procedures and compliance with federal requirements, with detailed instructions on Financial Reporting Forms emphasizing accuracy and timeliness.  Implementing a tracking system to monitor deadlines and the submission status of all required reports.  Scheduling regular internal audits to verify adherence to these reporting protocols and identify potential gaps in compliance. Anticipated Completion Date: December 31, 2025.

View Audit 341102

Finding 521140 (2022-002)

Material Weakness 2022

Children's Defense Fund

DC

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.305

Finding 2022-002 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 who will assume comprehensive oversight of all facets of grant a...

Finding 2022-002 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 who will assume comprehensive oversight of all facets of grant administration and compliance. The grant manager's duties will include ensuring that all reimbursement requests are substantiated by adequate documentation, such as actual invoices, payroll registers, and payment records. Key actions include:  Establishing a systematic process for the collection, organization, and retention of all requisite documents.  Implementing internal review and approval procedures to guarantee that every reimbursement request undergoes thorough vetting and receives approval prior to submission, with explicit documentation of the review process.  Instructing both existing and new personnel on these newly instituted procedures to prevent future inconsistencies. Anticipated Completion Date: December 31, 2025.

View Audit 341102

Finding 521139 (2022-001)

Significant Deficiency 2022

Children's Defense Fund

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Finding 2022-001 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 to oversee compliance and internal control processes for federal a...

Finding 2022-001 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 to oversee compliance and internal control processes for federal awards, ensuring adherence to 2 CFR Part 200. The Outsourced Grant Manager will implement systems to accurately allocate salaries, wages, and other expenditures. Key actions include:  Payroll Expenditures: Establish procedures to approve payroll allocations based on actual time and effort reporting, requiring supervisor approval and periodic reviews for compliance.  Non-Payroll Expenditures: Develop approval processes for non-payroll expenses, ensuring detailed documentation and implementing checks to verify overhead allocations.  Documentation and Review: Implement a comprehensive filing system for approvals and supporting documents, with regular training for staff.  Ongoing Compliance Monitoring: Conduct periodic internal audits to ensure adherence to internal controls and federal regulations, addressing issues promptly. These measures will strengthen CDF’s internal controls, ensure compliance, and maintain the integrity of federal award management. Anticipated Completion Date: December 31, 2025.

View Audit 341102 Questioned Costs: $1

Finding 521081 (2022-002)

Material Weakness 2022

Avita Health System

OH

Cash Management Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of d...

Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of debt service by ten years, we began funding it in order to meet that requirement by the end of fiscal year 2023, which we did, and we have maintained the required funding since then. Contact person responsible for corrective action: Eric Draime, CFO Anticipated Completion Date: 6/30/2023

View Audit 341022

Finding 521014 (2022-006)

Material Weakness 2022

Recovery Connections of Central Florida, Inc.

FL

Subrecipient Monitoring Material Weakness Reporting

Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the...

Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding:. We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will to track submission deadlines and ensure that reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: George Margoles Judy Jackson Planned completion date for corrective action plan: March 31, 2025

View Audit 340887

Finding 521013 (2022-005)

Material Weakness 2022

Recovery Connections of Central Florida, Inc.

FL

Procurement, Suspension & Debarment

Property & Equipment, Procurement, Suspension and Debarment Recommendation: Recommended Recovery Connections of Central Florida, Inc. create a suspension and debarment policy and maintain documentation of verification and purchase approval. Explanation of disagreement with audit finding: There is ...

Property & Equipment, Procurement, Suspension and Debarment Recommendation: Recommended Recovery Connections of Central Florida, Inc. create a suspension and debarment policy and maintain documentation of verification and purchase approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding:. We will establish a more stringent protocol for including supporting documentation with each request for payment. This will include invoices, receipts, purchase orders, contracts, and any other relevant documents that justify the costs being requested for reimbursement or payment. Each payment request will be reviewed to ensure that it is fully supported by adequate documentation before being processed. Name(s) of the contact person(s) responsible for corrective action: George Margoles Judy Jackson Planned completion date for corrective action plan: March 31, 2025

View Audit 340887

Finding 521012 (2022-004)

Material Weakness 2022

Recovery Connections of Central Florida, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Allowable Costs, Period of Performance, and Cash Management Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and supporting documentation of costs included within requests for payment. Explanation of disagreement with audit f...

Allowable Costs, Period of Performance, and Cash Management Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and supporting documentation of costs included within requests for payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will implement a more structured process for documenting the approval of disbursements. This includes ensuring that all disbursements are formally approved by the appropriate authority within the organization. We will also maintain a written record of the approval, including the name of the individual who authorized the disbursement and the date of approval. Name(s) of the contact person(s) responsible for corrective action: George Margoles Judy Jackson Planned completion date for corrective action plan: March 31, 2025

View Audit 340887 Questioned Costs: $1

Finding 520970 (2022-004)

Significant Deficiency 2022

Foundation for Democratic Development

DC

Cash Management Subrecipient Monitoring

2022-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that th...

2022-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that the Organization had a significant amount of refundable advances on federal awards and had cash on hand that exceeded the anticipated expenses over the next 30 days. As a result of a conversion to a new accounting system, the impact of COVID-19, cash advances were not routinely reconciled during the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance cash management requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff, refundable advances were not reconciled timely. Recommendation – The refundable advances of the Organization should be reconciled on a monthly basis, which will permit more accurate draws on federal awards. Views of Responsible Officials and Planned Corrective Actions Management partially agrees with this finding as, in certain instances, the Organization must comply with the payment schedules of our grantors, which typically are on a quarterly basis. In some cases, there are strict schedules of draws in our grant agreements and no requests to draw funds are made. In situations when the Organization has the ability to draw funds, we agree not to make additional draw requests until the Organization has expended the funds already received. In 2022, due to the pandemic and the uncertainty of when programs would continue, many programs were suspended while waiting for travel restrictions to be lifted so that the Organization’s programs could be implemented. We will take the following steps: We will improve procedures to ensure that the drawdown of funds, from those grantors who require drawdowns will not exceed the Organization’s immediate use and we will develop additional procedures, as necessary, to assist in monitoring cash management. Anticipated Completion Date: December 31, 2023 Contact Person: Natalia Arno, President, 916-849-3057

View Audit 340868

Finding 520969 (2022-003)

Significant Deficiency 2022

Foundation for Democratic Development

DC

Reporting

2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reco...

2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2024 audit. Anticipated Completion Date: The financial records for the year ended December 31, 2023, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed in February 2025. The financial records for the year ended December 31, 2024, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by September 30, 2025. Contact Person: Natalia Arno, President, 916-849-3057

View Audit 340868

Finding 520946 (2022-001)

Significant Deficiency 2022

Women in Engineering Programs and Advocates Network Network

OH

Questioned Costs Cash Management

CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: July 1, 2021 through June 30, 2022 CAP Prepared by: Name: Ershela Sims, PhD Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2...

CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: July 1, 2021 through June 30, 2022 CAP Prepared by: Name: Ershela Sims, PhD Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Recommendation. Uniform Guidance stipulates that organizations must minimize the time elapsing between disbursement of federal funds by grantor, and expenditure of funds for allowable activities. The Organization disbursed and held excess funds from grantor in the amount of $27,300 for an extended period of time before subsequently correcting the issue. b. Action Taken or Planned on the Finding The Organization noted this instance on their own prior to June 30, 2022 audit, and reduced the amount requested for reimbursement from grantor in a subsequent month, resulting in a net $0 of funds disbursed vs funds expended for the overall grant period, which runs through August 2023. WEPAN management has established increased control processes, including additional checks of reimbursement calculations, before submission to grantor for reimbursement (draw).

View Audit 340838 Questioned Costs: $1

Finding 520770 (2022-009)

Significant Deficiency 2022

Housing Authority of Cass County

ND

Significant Deficiency

The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.

View Audit 340568

Corrective Action Plans

Filters