Corrective Action Plans

Finding 1158188 (2024-002)

Material Weakness 2024

NC

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Corrective Action Plan: Due to operational management turnover and restructuring experienced in 2024 and 2025, this corrective action plan has been delayed. Atrium Health CMHA management has engaged with outside consultants in the third quarter of 2025 to examine and redesign various processes and w...

Corrective Action Plan: Due to operational management turnover and restructuring experienced in 2024 and 2025, this corrective action plan has been delayed. Atrium Health CMHA management has engaged with outside consultants in the third quarter of 2025 to examine and redesign various processes and work flows. This project is expected to address the gap in SFA transactional review and approval internal controls that are arising due to the SFA program size, limited number of subject matter experts, and the management turn; and result in mitigating controls and policies being implemented to ensure the accuracy and completeness of all SFA transactions. Proposed Completion Date: By December of 2025, Atrium Health CMHA management will complete the corrective action.

View Audit 370096

Finding 1158187 (2024-001)

Material Weakness 2024

Atrium Health, Inc.

NC

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: Due to operational management turnover and restructuring experienced in 2024 and 2025, this corrective action plan has been delayed. Atrium Health CMHA management has engaged with outside consultants in the third quarter of 2025 to examine and redesign the reporting structure...

Corrective Action Plan: Due to operational management turnover and restructuring experienced in 2024 and 2025, this corrective action plan has been delayed. Atrium Health CMHA management has engaged with outside consultants in the third quarter of 2025 to examine and redesign the reporting structures, process work flows, and procedures within the Student Financial Aid (SFA) office, the Business office, and Student Services specifically as those areas relate to student status and records. It is expected this engagement will ensure that the internal controls within the entire SFA office will improve, including that the SFA IT Systems are documented and tested and that any compensating controls identified as needed are implemented. Proposed Completion Date: By December of 2025, Atrium Health CMHA management will complete the corrective action plan. .

View Audit 370096

Finding 1158176 (2024-002)

Material Weakness 2024

Philadelphia Industrial Development Corporation

PA

Internal Control / Segregation of Duties Material Weakness Reporting

2024-002 – Incorrect Filing of Form ED-209 to the EDA Management inaccurately reported balances on Form ED-209 to the EDA. This inaccurate reporting is due to a lack of management review over the reported amounts. Per the ED-209 report, PIDC had $6,048,775 of principal outstanding on loans as of Dec...

2024-002 – Incorrect Filing of Form ED-209 to the EDA Management inaccurately reported balances on Form ED-209 to the EDA. This inaccurate reporting is due to a lack of management review over the reported amounts. Per the ED-209 report, PIDC had $6,048,775 of principal outstanding on loans as of December 31, 2024; however, per the supporting documentation only $5,048,775 of principal outstanding on loans was recorded within the financial statements as of December 31, 2024. Corrective Action During 2024, PIDC initiated an EDA loan to a borrower in the amount of $1,000,000. While the loan was committed at December 31, 2024, the loan was never disbursed. We will establish a dedicated oversight team of existing personnel to monitor the reporting process and to ensure reconciliation of our loan portfolio system. Furthermore, we will streamline our reporting processes by conducting a thorough review and implementing necessary changes. Ongoing training for portfolio management staff on new techniques and software tools will be initiated and continue on a regular basis. Regular progress reviews will be conducted to address quality issues promptly. By implementing these corrective actions, we aim to prevent inaccurate reporting Individual Responsible for Corrective Action Plan Lawrence McComie SVP & Chief Credit Officer 215-496-8145 Anticipated Completion Date: 30 days from issuance, management will file an updated ED-209 report to the EDA.

View Audit 370094

Finding 1158175 (2024-002)

Material Weakness 2024

Halau Ke'alaokamaile

HI

Cash Management Allowable Costs / Cost Principles Reporting § 200.303

Corrective Action Plan for Finding 2024-002 Finding 2024-002 – Allowable Costs - Assistance Listing: 14.251 – Economic Development Initiative, Community Project Funding and Miscellaneous Grants Federal Agency: U.S. Department of Housing and Urban Development (HUD) Views of Responsible Officials: The...

Corrective Action Plan for Finding 2024-002 Finding 2024-002 – Allowable Costs - Assistance Listing: 14.251 – Economic Development Initiative, Community Project Funding and Miscellaneous Grants Federal Agency: U.S. Department of Housing and Urban Development (HUD) Views of Responsible Officials: The Organization concurs with the auditor’s finding and appreciates the feedback provided. We acknowledge that documentation submitted in support of draw requests did not always align precisely with the accounting records, specifically the profit and loss by class. Although there were sufficient allowable costs incurred during the audit period to support the drawdowns, we understand that consistency between supporting documentation and accounting system records is essential for compliance with Federal requirements. Corrective Action Plan: We are in the process of developing formal written procedures for managing draw requests under federal awards. These procedures will include verifying that all draw requests are supported by invoices or expenditure documentation that is properly coded in the accounting system. Ensuring that supporting documentation submitted for reimbursement exactly matches the accounting entries, both in amount and coding (by class/funding source). Because the Organization is relatively new to managing federal awards, we will provide targeted training to accounting and program staff on draw request preparation and review. Responsible Official: Bev Kurokawa, treasurer Email: bevk2323@gmail.com Phone: 808 281-3586 Expected Completion Date: December 31, 2025

View Audit 370088

Finding 1158174 (2024-002)

Material Weakness 2024

Washington Tourism Alliance

WA

Subrecipient Monitoring Reporting Significant Deficiency

FINDING 2024-002 – Reporting; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance The grant contract conditions require that applicable reports be filed quarterly. State of Washington Tourism initially submitted performance reports monthly, but in Q4 of 2024 adju...

FINDING 2024-002 – Reporting; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance The grant contract conditions require that applicable reports be filed quarterly. State of Washington Tourism initially submitted performance reports monthly, but in Q4 of 2024 adjusted the performance reports to quarterly in accordance with award agreement timeframe. The Accounting Manager will complete the report and provide documented support at the end of each quarter in the future. The reports will be reviewed, approved, and submitted by the Director of Strategic Partnership and Tourism Development. These changes took effect April 2025.

View Audit 370086

Finding 1158173 (2024-001)

Material Weakness 2024

Washington Tourism Alliance

WA

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Finding 2024-001 – Allowable Costs Payroll; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance State of Washington Tourism did not maintain supporting documentation for payroll amounts charged to the Economic Adjustment Assistance Grant. We conducted calculation...

Finding 2024-001 – Allowable Costs Payroll; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance State of Washington Tourism did not maintain supporting documentation for payroll amounts charged to the Economic Adjustment Assistance Grant. We conducted calculations and provided supporting documentation noting $27,387 in operations underbilled to the grant. Prior to these audit findings, we have implemented controls and procedures to document dedicated hours worked on the grant and supporting payroll details. The Accounting Manager will provide payroll details with supporting documentation, and the Director of Strategic Partnership and Tourism Development will review/approve dedicated hours and operations expense worksheet. These changes took effect April 2025.

View Audit 370086

Finding 1158168 (2024-001)

Material Weakness 2024

The Scintillon Institute

CA

Cash Management

Condition Funds were drawn down by the Institute in excess of the three-day period recommended by its funding agency and did not minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient during the year ended December 31, 2024. Management Res...

Condition Funds were drawn down by the Institute in excess of the three-day period recommended by its funding agency and did not minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient during the year ended December 31, 2024. Management Response Management acknowledges the finding and the management staff of the Institute take seriously the federal compliance requirements that apply to drawing funds from the DHHS Payment Management System. The Institute recognizes that it has drawn down excess funds. The Institute plans to improve policies and procedures for cash management in 2025 that will ensure the calculation for allowable cash draw for actual immediate cash needs is complete and accurate. Action Taken Scintillon plans to improve policies and procedures for cash management in 2025 that will ensure the calculation for allowable cash draw for actual immediate cash needs is complete and accurate.

View Audit 370077

Finding 1158151 (2024-002)

Material Weakness 2024

Think Regeneration

IL

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.302

The organization recognizes the importance of having written policies and procedures to ensure costs are allowed and reasonable for the federal program. To address this finding, the agency has implemented the following corrective actions: • Review requirements of 2 CFR Section 200.302 as it relates ...

The organization recognizes the importance of having written policies and procedures to ensure costs are allowed and reasonable for the federal program. To address this finding, the agency has implemented the following corrective actions: • Review requirements of 2 CFR Section 200.302 as it relates to internal controls and financial management • Create documented policies and procedures that details how the grantee will review and approve invoices, cost allocation, efforts of personnel, fringe benefits and indirect charges for allowability, adherence to cost principles, accuracy, and completeness • Create documented policies and procedures that details how the grantee will review and approve invoices, cost allocations, efforts of personnel, fringe benefits and indirect charges to ensure they were incurred during the period of performance

View Audit 370075

Finding 1158150 (2024-002)

Material Weakness 2024

North Georgia Angel House Inc.

GA

Response: The Organization agrees with this finding and will strive to issue the required reports whenever possible.

View Audit 370074

Finding 1158149 (2024-001)

Material Weakness 2024

North Georgia Angel House Inc.

GA

Response: Management agrees and is planning on migrating from Little Green Light and moving solely to QuickBooks Online to track all revenue streams..

View Audit 370074

Finding 1158148 (2024-003)

Material Weakness 2024

Chrysalis Center

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.403 § 200.430

Management will evaluate systems and processes to ensure time tracking procedures meet the standards outlined in the Uniform Guidance.

View Audit 370071

Finding 1158147 (2024-001)

Material Weakness 2024

Western States Information Network, Inc.

CA

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action: To prevent further incidents, WSIN plans to revise its written accounting procedures to strengthen internal control policies on subaward monitoring and the requirements of the FFATA reporting. Also, with the FFATA reporting now residing in SAM.gov, WSIN will have immediate access ...

Corrective Action: To prevent further incidents, WSIN plans to revise its written accounting procedures to strengthen internal control policies on subaward monitoring and the requirements of the FFATA reporting. Also, with the FFATA reporting now residing in SAM.gov, WSIN will have immediate access to directly input all necessary subaward information. There will be no more waiting periods or delays for the subaward information to be auto loaded or accessed.

View Audit 370070

Finding 1158146 (2024-001)

Material Weakness 2024

Core, Powered by the Rogers Foundation

NV

Allowable Costs / Cost Principles § 200.303

CORE, Powered by The Rogers Foundation has discontinued the use of the Payroll Action Forms for tracking labor allocations. As of August 2025, all grant-funded positions have been converted to hourly status, with time and effort now documented directly by employees through Paylocity, the Organizatio...

CORE, Powered by The Rogers Foundation has discontinued the use of the Payroll Action Forms for tracking labor allocations. As of August 2025, all grant-funded positions have been converted to hourly status, with time and effort now documented directly by employees through Paylocity, the Organization’s timekeeping system. Employees clock in and out and designate the appropriate labor allocations for each portion of their workday. Human Resources pulls the Paylocity timecard reports for all grant-funded positions for each pay period. These timecards undergo a documented, multi-level review and approval process: first by the Program Manager, then by the Grant Manager. Approved timecards are uploaded to a secure shared drive, where the Grant Accountant uses them to prepare Requests for Reimbursement (RFRs). Before submission, the Grant Manager performs a final review of all expenses and supporting documentation and provides written sign-off on the total amount. CORE, Powered by The Rogers Foundation has designed and implemented, multi-level internal control system to ensure all payroll charges are properly authorized, supported, and retained prior to inclusion in RFRs, thereby preventing recurrence of the issue identified in the audit.

View Audit 370066

Finding 1158145 (2024-002)

Material Weakness 2024

YMCA of Metropolitan Fort Worth

TX

Material Weakness Reporting Significant Deficiency

Response: The YMCA of Metropolitan Fort Worth has strengthened its review process to ensure all required federal grant reports are submitted by the established deadlines. Reports will be prepared and reviewed at least one week prior to the required submission date. A compliance calendar will be main...

Response: The YMCA of Metropolitan Fort Worth has strengthened its review process to ensure all required federal grant reports are submitted by the established deadlines. Reports will be prepared and reviewed at least one week prior to the required submission date. A compliance calendar will be maintained and monitored by the Finance Department. All reports will undergo supervisory review by a staff member other than the preparer before submission. Date of Completion: September 30, 2025 Person Responsible to Ensure Completion: Kristen Lee, Chief Finance & Administration Officer

View Audit 370064

Finding 1158144 (2024-001)

Material Weakness 2024

YMCA of Metropolitan Fort Worth

TX

Questioned Costs Procurement, Suspension & Debarment

Response: The YMCA of Metropolitan Fort Worth created and implemented a new Procurement, Suspension, and Debarment Policy in April 2025. This policy was distributed to all impacted parties and outlines the requirements for ensuring that all vendors procured under federal awards comply with Uniform G...

Response: The YMCA of Metropolitan Fort Worth created and implemented a new Procurement, Suspension, and Debarment Policy in April 2025. This policy was distributed to all impacted parties and outlines the requirements for ensuring that all vendors procured under federal awards comply with Uniform Guidance. Training and communication were provided to ensure consistent application. Date of Completion: April 2025 Person Responsible to Ensure Completion: Kristen Lee, Chief Finance & Administration Officer

View Audit 370064 Questioned Costs: $1

Finding 1158142 (2024-001)

Material Weakness 2024

Pee Dee Community Action Partnership, Inc.

VA

Allowable Costs / Cost Principles

2024-001 Cost Allocation of Payroll to Grants Condition: Certain Agency employees may spend time on more than one grant program administered by the SC Office of Economic Opportunity (“OEO”), including CSDG and LIHEAP programs. The Agency allocates payroll and benefit costs for such employees based o...

2024-001 Cost Allocation of Payroll to Grants Condition: Certain Agency employees may spend time on more than one grant program administered by the SC Office of Economic Opportunity (“OEO”), including CSDG and LIHEAP programs. The Agency allocates payroll and benefit costs for such employees based on the proportionate share of total OEO grant revenue represented by each specific program. Corrective Action: The Agency will institute a cost allocation process to accurately and timely track employee time by program. This allocation plan may include the use of separate timesheets for each program to which employee devotes time. This information should be used to properly allocate payroll and benefit costs to each program. Name of Contact Person Responsible for Corrective Action: Alberta Durant, Fiscal Director Anticipated Completion Date: November 1, 2025

View Audit 370062

Finding 1158141 (2024-003)

Material Weakness 2024

Riverside Healthcare Association, Inc.

VA

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action: The College has performed a full review of processes and controls related to credit-balance payments within 14-days to ensure accuracy moving forward and corrected the concern in the 2024 fall semester. Contact Person: Michael Hamilton, Dean of Student Success Anticipated Completi...

Corrective Action: The College has performed a full review of processes and controls related to credit-balance payments within 14-days to ensure accuracy moving forward and corrected the concern in the 2024 fall semester. Contact Person: Michael Hamilton, Dean of Student Success Anticipated Completion Date: completed

View Audit 370061

Finding 1158140 (2024-002)

Material Weakness 2024

Riverside Healthcare Association, Inc.

VA

Student Financial Aid

Corrective Action: A monthly reconciliation process was put into place (July 2024) to include control reporting of all status changes to ensure accuracy and timeliness of student status changes from the college’s student information system to National Student Clearinghouse to NSLDS. However, additio...

Corrective Action: A monthly reconciliation process was put into place (July 2024) to include control reporting of all status changes to ensure accuracy and timeliness of student status changes from the college’s student information system to National Student Clearinghouse to NSLDS. However, additional training for Registrar and Financial Aid staff is in progress to include a repeated review of processes and controls related to monthly Student Information System – Clearinghouse – NLSDS reconciliation. This review will include a review of how program start dates (semester and session) vs. course starts affect reporting, as well as how multiple student status changes to registration affect reporting. The College’s third-party servicer, National Student Clearinghouse, is assisting in this training as well as the update of policies, processes, and controls, as well as the maintenance of evidentiary documentation, to ensure accuracy moving forward. Contact Person: Lori Arnder, College Registrar and Enrollment Manager Anticipated Completion Date: October 1, 2025

View Audit 370061

Finding 1158137 (2024-001)

Material Weakness 2024

Riverside Healthcare Association, Inc.

VA

Student Financial Aid

Corrective Action: The College is in process to include a full review of processes and controls related to monthly COD/NLSDS reconciliation. The College’s third-party servicer, Global Financial Services, is assisting in this training as well as the update of policies, processes, and controls, as wel...

Corrective Action: The College is in process to include a full review of processes and controls related to monthly COD/NLSDS reconciliation. The College’s third-party servicer, Global Financial Services, is assisting in this training as well as the update of policies, processes, and controls, as well as the maintenance of evidentiary documentation, to ensure accuracy moving forward. Contact Person: Michael Hamilton, Dean of Student Success Anticipated Completion Date: October 1, 2025

View Audit 370061

Finding 1158136 (2024-004)

Material Weakness 2024

Safe Harbor, Inc.

CT

Reporting

Safe Harbor’s Board of Directors will be taking a proactive role and securing an auditor going forward to ensure that its federal single audits are filed on time.

View Audit 370060

Finding 1158133 (2024-003)

Material Weakness 2024

Safe Harbor, Inc.

CT

Reporting

Unfortunately, the Reserve Account Funding has been a repeated finding and is of concern to Safe Harbor’s Board of Directors. The Board of Directors has communicated to Wildwood Property Management, LLC that it would like to have the reserves fully funded. The Board of Directors will work with Wildw...

Unfortunately, the Reserve Account Funding has been a repeated finding and is of concern to Safe Harbor’s Board of Directors. The Board of Directors has communicated to Wildwood Property Management, LLC that it would like to have the reserves fully funded. The Board of Directors will work with Wildwood Property Management, LLC to commit to a schedule to fully fund the reserve.

View Audit 370060

Finding 1158132 (2024-002)

Material Weakness 2024

Cook Inlet Native Head Start

AK

Allowable Costs / Cost Principles § 200.303

Federal Award Finding: Finding: 2024-002 Journal Entry Approval - Significant Deficiency in Internal Control over Compliance Name of Contact Person: John Cutter Corrective Action: - Extend the above policy specifically to federal grant-related transactions. - Require grant manager or finance directo...

Federal Award Finding: Finding: 2024-002 Journal Entry Approval - Significant Deficiency in Internal Control over Compliance Name of Contact Person: John Cutter Corrective Action: - Extend the above policy specifically to federal grant-related transactions. - Require grant manager or finance director review for any adjusting entries impacting federal awards. - Ensure that all adjustments are clearly tied to grant documentation and compliance rules (Uniform Guidance 2 CFR 200). Proposed Completion Date: September 30, 2025

View Audit 370059

Finding 1158131 (2024-001)

Material Weakness 2024

County of Essex

NJ

Cash Management HUD Housing Programs

Finding SA-2024-01:

View Audit 370058

Finding 1158131 (2024-001)

Material Weakness 2024

County of Essex

NJ

Cash Management HUD Housing Programs

Condition:

View Audit 370058

Finding 1158131 (2024-001)

Material Weakness 2024

County of Essex

NJ

Cash Management HUD Housing Programs

Our review of the cash management compliance regulations developed the following fiknding:

View Audit 370058

Corrective Action Plans

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