Corrective Action Plans

Finding 1158123 (2024-001)

Material Weakness 2024

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

Description of Finding: The Foundation did not have effective internal control policies in place to ensure proper compliance with the federal awards. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will create a more ...

Description of Finding: The Foundation did not have effective internal control policies in place to ensure proper compliance with the federal awards. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will create a more in-depth federal award process and collaborate with project partners to ensure their understanding of the compliance requirements as per Uniform Guidance (UGG) 2 CFR 200.303. The Foundation will also begin internal monitoring to ensure project partners are following established policies and procedures through the duration of each award. To support this corrective action, the Foundation has hired an experienced senior accountant to strengthen internal capacity. The qualified senior accountant will oversee federal grants and ensure ongoing compliance with internal controls and help to prevent recurrence of the issue. Name of Contact Person: Kristin Karlin, Controller Projected Completion Date: The Foundation projects the new policy documentation to be complete and the process for internal monitoring documentation to be established by December 31, 2025.

View Audit 370045

Finding 1158094 (2024-003)

Material Weakness 2024

Acupuncture and Integrative Medicine College, Berkeley

CA

Student Financial Aid Reporting Significant Deficiency

As of today, September 29, 2025, the organization has fully implemented procedures in Populi to update enrollments to actual final status within the required 30 days. This data will be reported to our third-party servicer RGM in real-time. The academic and administrative teams review these reports.

View Audit 370038

Finding 1158093 (2024-002)

Material Weakness 2024

Acupuncture and Integrative Medicine College, Berkeley

CA

Student Financial Aid Material Weakness Internal Control / Segregation of Duties

Over the past two months in August and September, the board has reviewed the budget and the organization has sharply reduced staff and facility costs at both the Austin and Berkeley campuses. This will ensure that the organization qualifies for at least a 1.0 on the composite score and qualify for a...

Over the past two months in August and September, the board has reviewed the budget and the organization has sharply reduced staff and facility costs at both the Austin and Berkeley campuses. This will ensure that the organization qualifies for at least a 1.0 on the composite score and qualify for a letter of credit alternative or provisional certification alternative to meet the fiscal responsibility requirements through the 2025 fiscal year audit. As of today, September 29, 2025, expense reductions have been implemented.

View Audit 370038

Finding 1158088 (2024-001)

Material Weakness 2024

Manhattan Housing Authoirty

KS

Reporting Internal Control / Segregation of Duties

Finding 2024-001 Criteria: The Authority did not maintain adequate internal controls over financial reporting. Condition: During audit testing we noted the following:  The Authority recorded a prior period adjustment in order to correct misstatements of deferred inflows of resources and leases rece...

Finding 2024-001 Criteria: The Authority did not maintain adequate internal controls over financial reporting. Condition: During audit testing we noted the following:  The Authority recorded a prior period adjustment in order to correct misstatements of deferred inflows of resources and leases receivable.  Numerous adjusting entries were required to present the Authority's financial statements in accordance with GAAP. Cause: Controls were not fully executed to ensure that the Authority recorded and reported financial data consistently and reliably in accordance with generally accepted accounting principles. Effect: The Authority required an immoderate number of adjustments in order to report accurate results in accordance with generally accepted accounting principles. Auditors' Recommendation: We recommend the Authority implement their internal controls; specifically, the Authority should ensure they are performing monthly procedures whereby financial statements and general ledger accounts are reviewed for accuracy and reconciled to their subsidiary ledgers. Authority Response and Planned Corrective Action: The Authority agrees with the findings and is in process of assessing and modifying internal controls to avoid similar issues. The Authority will reconcile the statement of financial position and other key account balances on an ongoing and periodic basis. The Authority will also reconcile account balances following any large and unusual adjusting entries. Aaron Estabrook, Executive Director, is responsible for implementing this corrective action by December 31, 2025.

View Audit 370029

Finding 1158086 (2024-005)

Material Weakness 2024

Native Village of Point Hope

AK

Allowable Costs / Cost Principles Material Weakness

Finding 2024-005 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Adela Lane, Executive Director. Corrective Action Plan: 1. Update and...

Finding 2024-005 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Adela Lane, Executive Director. Corrective Action Plan: 1. Update and Disseminate Financial Management Policies: • Action: Formally update and reissue Chapter III (Financial Management) of the Administrative Manual to specifically include the following requirements for all payroll-related actions: o Mandatory use of the payment authorization form for all employee pays rate changes, bonuses, or other non-standard payments. o Verification of all signatories against a current, board-approved signatory list. o A documented review step during each payroll run where the personnel action recommendation form is compared against the actual pay rate being processed. • Responsible Party: Executive Director and Financial Specialist. 2. Implement a Structured Payroll Review Process: • Action: Establish a mandatory, documented two-step review process for every payroll cycle: o Step 1: The Financial Specialist will review all payment authorization forms and verify signatories. o Step 2: The Financial Specialist will compare the pay rates in the payroll system to the approved rates on the personnel action recommendation forms and initial the review for the record. • Responsible Party: Financial Specialist. 3. Conduct Mandatory Training for Staff: • Action: Provide comprehensive and mandatory training for all relevant staff (e.g., payroll clerks, program managers) on the updated financial management policies and payroll review protocols. This training will cover: o Proper use and routing of payment authorization forms. o Verification procedures for pay rates. o The importance of maintaining proper documentation. • Responsible Party: Executive Director, in coordination with the Financial Specialist. 4. Transition to New Permanent Administration: • Action: As part of the onboarding process for the new staff, the following will occur: o The Executive Director will hold a comprehensive "sit-down" session to review and reinforce all financial management and payroll protocols. o The new team will be provided with the updated Administrative Manual and all relevant training materials. o A transition checklist will be used to ensure all key financial controls are properly handed over and understood. • Responsible Party: Executive Director 5. Verification of Effectiveness: • Action: After the new procedures are implemented, the Executive Director and Tribal Council will perform a periodic review of a sample of payroll records to ensure compliance with the new internal controls. • Responsible Party: Tribal Council and Executive Director. Proposed Completion Date: Ongoing, Starting Early 2026.

View Audit 370023

Finding 1158085 (2024-004)

Material Weakness 2024

Native Village of Point Hope

AK

Questioned Costs Cash Management Material Weakness § 200.305

Finding 2024-004 Lack of Internal Control over Cash Management Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Adela Lane, Executive Director. Corrective Action Plan: 1. Strengthen the payment review process: • Action: Enforce and d...

Finding 2024-004 Lack of Internal Control over Cash Management Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Adela Lane, Executive Director. Corrective Action Plan: 1. Strengthen the payment review process: • Action: Enforce and document a stricter segregation of duties in the payment process. This will ensure the individual requesting a payment is not the same person who authorizes the payment. • Details: All payment requests must be cross-referenced with a corresponding invoice or receipt and reviewed and approved by an authorized department head. This Department Head must not be the one who submitted the initial request. 2. Implement a two-tiered review for cash receipts: • Action: Establish a formal two-tiered cash receipts process to enhance accountability and accuracy. • Details: o Tier 1: The individual receiving and logging cash receipts will immediately perform a preliminary count and documentation. o Tier 2: A separate, authorized staff member will perform a second, independent review of the cash receipt records and verify the funds against the deposit slip before the funds are deposited. 3. Standardize training and onboarding for all staff: • Action: Develop a standardized training curriculum on financial management policies and procedures, including a dedicated section on cash management best practices. • Details: o All new permanent and staff members will undergo mandatory training on the updated policies. o Training will cover the importance of internal controls, specifically emphasizing segregation of duties in cash handling. o The Executive Director will meet with all new finance and administrative staff within their first two weeks to review proper protocols and emphasize the organization's commitment to financial controls. 4. Introduce periodic, surprise cash audits: • Action: Conduct unannounced cash counts and reconciliations to ensure compliance with procedures. • Details: An authorized, independent party will perform these surprise audits quarterly to check cash on hand and compare records against financial systems. 5. Enhance oversight and reporting: • Action: The Executive Director will provide regular updates on the implementation of these corrective actions to the Native Village of Point Hope Tribal Council. • Details: A formal report will be presented quarterly, outlining the progress of the corrective actions and any findings from the new oversight procedures. This provides a clear accountability mechanism. Proposed Completion Date: Ongoing, Starting Early 2026.

View Audit 370023 Questioned Costs: $1

Finding 1158084 (2024-003)

Material Weakness 2024

Native Village of Point Hope

AK

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2024-003 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Adela Lane, Executive Director. Corrective Action Plan: 1. Update and formalize policies and procedures: •...

Finding 2024-003 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Material weakness in internal control over compliance and material noncompliance. Name of Contact: Adela Lane, Executive Director. Corrective Action Plan: 1. Update and formalize policies and procedures: • Action: Conduct a comprehensive review and update of the Administrative Manual Systems, Chapter III: Financial Management, focusing specifically on all sections related to Uniform Guidance (UG) reporting. This includes procurement, reporting, and subrecipient monitoring requirements. • Details: o Develop and document detailed, step-by-step procedures for each UG reporting requirement. o Ensure all policies reflect the most current version of the UG, including the 2024 revisions. o Secure formal approval of the revised manual from tribal leadership. 2. Standardize and conduct mandatory staff training: • Action: Develop and implement a structured, mandatory training program for all staff involved in federal grant management, including finance, administrative, and program personnel. • Details: o Content: The training will cover the revised UG policies, focusing on reporting deadlines, documentation requirements, and proper internal controls. o Onboarding: The Executive Director will meet with all new permanent staff within their first two weeks of employment to review these protocols and emphasize the importance of compliance. o Ongoing Training: Conduct annual refresher training for all relevant staff to address any new changes or best practices. 3. Enhance monitoring and oversight: • Action: Establish a robust system of internal oversight to ensure continuous compliance with UG reporting requirements. • Details: o Regular Reviews: The Executive Director will implement a schedule of regular reviews of financial records to confirm that all supporting documentation for federal awards is correctly attached and reports are filed accurately and on time. o Reporting Checklist: Create and use a standardized checklist for each federal award to ensure all specific reporting requirements are met prior to submission. o Audit Readiness: Perform periodic internal compliance checks or "mock audits" to identify and correct potential issues before an external audit. 4. Strengthen documentation and audit trail: • Action: Improve the organization and accessibility of all documentation required for UG reporting to facilitate a clear and defensible audit trail. • Details: o Centralized Record-keeping: Establish a centralized, secure digital location for all federal award documents, including grant agreements, financial reports, and supporting records. o Documentation Protocol: Implement a protocol requiring all relevant personnel to upload and correctly label all necessary documentation immediately after a transaction is completed. 5. Designate responsibility and accountability: • Action: Clearly assign responsibility for each UG compliance task to specific individuals to eliminate confusion and ensure accountability. • Details: For each grant, a lead financial staff member will be designated as the primary point of contact responsible for ensuring all UG reporting and documentation requirements are met. The Executive Director will oversee this process. Proposed Completion Date: Ongoing, Starting Early 2026.

View Audit 370023

Finding 1158059 (2024-002)

Material Weakness 2024

Stone Lake Woods, Inc.

MI

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Management will implement a formal tracking system and internal calendar reminders to ensure timely submission of audited financial statements in accordance with HUD requirements.

View Audit 370012

Finding 1158057 (2024-001)

Material Weakness 2024

Whitman-Walker Clinic, Inc. Dba Whitman-Walker Health

DC

Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320 § 200.324

2024-001 – Internal Controls over Compliance and Compliance with Procurement Standards Individual Responsible for Corrective Action Plan: Meghan Davies, Chief Operating Officer Anticipated Completion Date: Effective immediately Corrective Action Plan: WWH’s Chief Operating Officer will be the single...

2024-001 – Internal Controls over Compliance and Compliance with Procurement Standards Individual Responsible for Corrective Action Plan: Meghan Davies, Chief Operating Officer Anticipated Completion Date: Effective immediately Corrective Action Plan: WWH’s Chief Operating Officer will be the single point person responsible for ensuring all federally funded procurements are managed properly and that all documentation is maintained. In addition, an extra step will be taken to duplicate the filing system for all federally funded procurements into the grants management files themselves.

View Audit 370009

Finding 1158056 (2024-001)

Material Weakness 2024

Caap Housing, Inc. Dba Emma O. Johnson Homes 073-11685

IN

Questioned Costs HUD Housing Programs

Auditee: CAAP Housing, Inc. HUD Project Number: 073-11685 Audit Firm: Agresta, Storms & O’Leary PC Audit Period Ended December 31, 2024 Corrective Action Plan Prepared by: Name: Cynthia Norris Position: Housing Asset and Tenant Service Director (Community Action of Greater Indianapolis, Inc.) A. Cur...

Auditee: CAAP Housing, Inc. HUD Project Number: 073-11685 Audit Firm: Agresta, Storms & O’Leary PC Audit Period Ended December 31, 2024 Corrective Action Plan Prepared by: Name: Cynthia Norris Position: Housing Asset and Tenant Service Director (Community Action of Greater Indianapolis, Inc.) A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2024-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding that the security deposit cash account was underfunded at December 31, 2024. B. Action Taken or Planned on the Finding: Management will transfer the required funds to the security deposit cash account when the funds are available. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations See Finding No. 2024-001 for status of Finding No. 2023-001. Respectfully Submitted, Terrence White Executive Director/CEO Community Action of Greater Indianapolis, Inc.

View Audit 370008 Questioned Costs: $1

Finding 1158055 (2024-001)

Material Weakness 2024

St Barnabas Hospital

NY

Questioned Costs Procurement, Suspension & Debarment

Finding 2024-001 Material Weakness regarding Procurement Information on the federal program: Grantor: Department of Health and Human Services Program Name: Congressional Directives Assistance Listing No.: 93.493 Views of responsible officials and planned corrective actions: Management acknowledges t...

Finding 2024-001 Material Weakness regarding Procurement Information on the federal program: Grantor: Department of Health and Human Services Program Name: Congressional Directives Assistance Listing No.: 93.493 Views of responsible officials and planned corrective actions: Management acknowledges the finding related to procurement documentation for the installation of equipment purchased under the grant. We recognize the importance of maintaining effective internal controls to ensure compliance with procurement requirements under the Uniform Guidance. The hospital has reviewed the circumstances surrounding this transaction and agrees that documentation supporting either (i) the competitive bidding process or (ii) the justification for noncompetitive procurement was not adequately retained. While the cost was included in the approved budget and was an allowable expense under the grant agreement, we understand that the absence of contemporaneous documentation represents a material weakness in our internal control framework. Subsequent to the procurement in question, the Hospital solicited and obtained an additional bid from another qualified source to validate that the original vendor’s pricing was reasonable and consistent with market expectations. Although this does not substitute for obtaining bids prior to procurement, it provides assurance that the transaction was consistent with the principles of fair and open competition. Management has prepared a Corrective Action Plan to strengthen procurement controls, improve documentation retention, and provide staff training to ensure future compliance with Uniform Guidance requirements. Corrective Action Plan: 1. Policy Enhancement: The hospital is revising its procurement policy to more clearly define documentation requirements for purchases made with federal funds, particularly those exceeding the micro-purchase threshold. 2. Pre-Procurement Checklist: A standardized checklist will be implemented for all federally funded purchases to verify compliance with procurement methods outlined in 2 CFR §200.320, including competitive bidding or justification for noncompetitive procurement. 3. Documentation Retention: Procurement staff will be required to upload and retain all competitive quotes or sole-source justifications in the centralized procurement system prior to final approval. 4. Training: Targeted training will be provided to procurement and grants management staff to reinforce Uniform Guidance requirements and the hospital’s updated procurement policies. 5. Monitoring: The compliance department will conduct quarterly reviews of federally funded procurements above the micro-purchase threshold to ensure adherence to policies and to promptly address any gaps. Name of responsible official: William DiBitetto, Senior Vice President, Finance Projected completion date: The updated policies and procedures will be implemented within 90 days of this response. Staff training and compliance monitoring will begin immediately thereafter.

View Audit 370005 Questioned Costs: $1

Finding 1158054 (2024-002)

Material Weakness 2024

Second Harvest Food Bank of the Mahoning Valley

OH

Reporting

Federal Expenditure Tracking (Emergency Food Assistance Program - Food Commodities) Recommendation: Management should strengthen internal controls over the calculation and tracking of federal expenditures by ensuring commodity weights are accurately applied. This may include implementing a standardi...

Federal Expenditure Tracking (Emergency Food Assistance Program - Food Commodities) Recommendation: Management should strengthen internal controls over the calculation and tracking of federal expenditures by ensuring commodity weights are accurately applied. This may include implementing a standardized calculation process, reconciling records of food received to supporting documentation, and performing supervisory review before amounts are reported on the SEFA. Action Taken: Management has implemented a standardized process for calculating federal expenditures under the Emergency Food Assistance Program (Food Commodities). Amounts reported on the SEFA are reviewed by management and verified annually against the applicable inventory categories used for calculation to ensure accurancy and compliance.

View Audit 370003

Finding 1158053 (2024-001)

Material Weakness 2024

Hannas House

CA

Reporting

Management acknowledges the importance of timely and accurate federal reporting and recognizes that system barriers and internal processes must be addressed to ensure compliance. They are committed to maintaining proactive communication with federal partners and implementing internal controls to pre...

Management acknowledges the importance of timely and accurate federal reporting and recognizes that system barriers and internal processes must be addressed to ensure compliance. They are committed to maintaining proactive communication with federal partners and implementing internal controls to prevent recurrence. The following are the planned correction actions from the Organization: • Establish a comprehensive reporting calendar with automated reminders to ensure all deadlines are met. • Assign multiple staff with responsibility for report submissions to provide redundancy. • Conduct quarterly compliance reviews by finance and executive leadership to verify timely reporting. Personnel responsible for implementation: Connie Franks, Chief Executive Officer and Aaliyah Rajasingam, Chief Operating Officer Date of implementation: September 23, 2025 – All corrective actions are effective immediately and will ensure consistent compliance with federal reporting requirements going forward.

View Audit 370001

Finding 1158052 (2024-001)

Material Weakness 2024

Healthy Relationships California

CA

Questioned Costs Internal Control / Segregation of Duties Material Weakness

The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.

View Audit 370000 Questioned Costs: $1

Finding 1158051 (2024-002)

Material Weakness 2024

Semo Electric Cooperative

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

2024-002 Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by s...

2024-002 Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821

View Audit 369998 Questioned Costs: $1

Finding 1158050 (2024-001)

Material Weakness 2024

Semo Electric Cooperative

MO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2024-001 Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management...

2024-001 Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821

View Audit 369998

Finding 1158045 (2024-004)

Material Weakness 2024

Hamilton County Area Neighborhood Development, Inc.

IN

Cash Management Period of Performance Matching / Level of Effort / Earmarking § 200.303

Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Management's Corrective Actions: During 2025, Hamilton County Area Neighborhood Development, Inc. (HAND) hired a con...

Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Management's Corrective Actions: During 2025, Hamilton County Area Neighborhood Development, Inc. (HAND) hired a controller to assist with the preparation of the parent company and subsidiaries financials while instituting improved internal control policies. As such, HAND with the assistance of its controller will establish effective internal control systems to ensure the compliance with the requirements for grant agreements and cash management compliance requirements

View Audit 369997

Finding 1158023 (2024-001)

Material Weakness 2024

Evergreen Rural Water of Washington

WA

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

Recommendation: We recommend that the Organization implement a system of internal controls that clearly documents the time and effort that each individual employee spends on each grant per month. This can be done by requiring every employee that works on a federal grant to charge their time to a spe...

Recommendation: We recommend that the Organization implement a system of internal controls that clearly documents the time and effort that each individual employee spends on each grant per month. This can be done by requiring every employee that works on a federal grant to charge their time to a specific grant charge code regardless of position. We recommend the Organization adopt a written policy and implement a system of internal controls to review and true-up grant wages to actual to ensure accuracy, allowability, and proper allocation of federal and non-federal time. There is no disagreement with the audit finding. Action taken in response to finding: We have updated both our time reporting policy in Chapter 1 and added time allocation to the Allowable Costs section of Chapter 2 Financial Policies of our Fiscal Program Management Policy Manual. Copies of both additions are attached. We updated the staff of these changes at our April 16, 2025 Team Meeting, the agenda of the meetingis attached. We have also included payroll summaries and timesheets to show we are allocatingtime accurately. Name(s) of the contact person(s) responsible for corrective action: Tracey Hunter Planned completion date for corrective action plan: 4/16/2025

View Audit 369990 Questioned Costs: $1

Finding 1158022 (2024-002)

Material Weakness 2024

Center for Black Excellence and Culture

WI

Procurement, Suspension & Debarment Subrecipient Monitoring

2024-002 Procurement Documentation Retention Corrective Action Plan The Center for Black Excellence and Culture Inc will obtain procurement documentation for all vendors and keep for our records electronically in our shared google drive folders. We will have the board review and approve a criteria f...

2024-002 Procurement Documentation Retention Corrective Action Plan The Center for Black Excellence and Culture Inc will obtain procurement documentation for all vendors and keep for our records electronically in our shared google drive folders. We will have the board review and approve a criteria for RFP evaluation and a procurement policy. Person(s) Responsible: Jason Fields, Chief Operations Officer Timing for Implementation: No later than December 31, 2025

View Audit 369989

Finding 1158021 (2024-001)

Material Weakness 2024

Center for Black Excellence and Culture

WI

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2024-001 Accounting Policies and Financial Review Corrective Action Plan The Center for Black Excellence and Culture Inc has drafted an accounting policies and procedures document that will be reviewed and approved by the Board of Directors by December 31, 2025. Person(s) Responsible: Janine Stephen...

2024-001 Accounting Policies and Financial Review Corrective Action Plan The Center for Black Excellence and Culture Inc has drafted an accounting policies and procedures document that will be reviewed and approved by the Board of Directors by December 31, 2025. Person(s) Responsible: Janine Stephens Hale, Chief Administrative Officer Timing for Implementation: No later than December 31, 2025.

View Audit 369989

Finding 1158020 (2024-002)

Material Weakness 2024

Young Women's Christian Association of Kalamazoo, Michigan

MI

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Program Name - STOP Violence Grant- Victim Services CFDA Number - 16.588 Pass-through Entity - Michigan Department of Health and Human Service Condition and Description - For 4 out of 20 samples tested, during our testing of participant eligibility under the STOP Violence against Women Formula Grant...

Program Name - STOP Violence Grant- Victim Services CFDA Number - 16.588 Pass-through Entity - Michigan Department of Health and Human Service Condition and Description - For 4 out of 20 samples tested, during our testing of participant eligibility under the STOP Violence against Women Formula Grants, the Organization was unable to provide enrollment forms or supporting documentation. These forms are necessary to verify that participants met the program's eligibility criteria. YWCA Response- The YWCA Victim Services acknowledges this finding and has implemented the following corrective action plan to ensure compliance. Corrective Action Plan - Procedures exist to ensure all clients are enrolled and eligible for services under the STOP grant. In addition to documentation in the Apricot system, an additional legal screening process and intake forms are used to determine eligibility and complete client enrollment within a Victim Services application called MyCase. During the audit, documentation for the four identified cases from MyCase was erroneously excluded, causing the finding. As a subsequent event, the documentation for intake and eligibility for the four identified cases was provided to the external auditors. This process will continue, and future audits will include client documentation for both systems. Additionally, Enforcement of enrollment procedures within Apricot, and oversight from department Directors, has been made a priority. Time Frame for Correction -Appropriate procedures were in place during the full audit year of 2024 and will continue into future years. Corrective action related to documentation within the Apricot system was implemented in August 2025. Individuals Responsible - Jessica Glynn, Vice President of Victim Services and Kellie Swikoski, Grant Manager.

View Audit 369986 Questioned Costs: $1

Finding 1158018 (2024-001)

Material Weakness 2024

Young Women's Christian Association of Kalamazoo, Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430 § 200.431

Program Name - Temporary Assistance for Needy Families (TANF); Services for Trafficking Victims; Violence Against Women Formula Grants CFDA Number- 93.558 16.320, 16.588 Finding Type - Significant Deficiency and Noncompliance Condition and Description - During our procedures, we noted, the Agency di...

Program Name - Temporary Assistance for Needy Families (TANF); Services for Trafficking Victims; Violence Against Women Formula Grants CFDA Number- 93.558 16.320, 16.588 Finding Type - Significant Deficiency and Noncompliance Condition and Description - During our procedures, we noted, the Agency did not properly allocate its employees' leave hours for employees working on multiple activities. For 13 out of 20 samples selected for testing, Controls were not in place to ensure that leave time was proportionately distributed based on actual time worked on each activity. YWCA Response - The YWCA Victim Services acknowledges this finding and has implemented the following corrective action plan to ensure compliance. Corrective Action Plan - No employee leave hours are to be billed to the TANF grant. The cost of employee leave will be borne by non-governmental grants for all Victim Service staff. Time Frame for Correction - Corrective action was implemented in April 2025. Individuals Responsible- Marcy Dix, Director of Grant management with oversight from Jodi Breithart, CMA, MAcc, Vice President of Finance.

View Audit 369986 Questioned Costs: $1

Finding 1158005 (2024-001)

Material Weakness 2024

Humanity & Inclusion

MD

Subrecipient Monitoring Reporting

Views of Responsible Officials: The delay resulted primarily from turnover within the grants management team and the concurrent implementation of a new subaward monitoring system during the reporting period. These factors temporarily affected the timely completion and review of FFATA submissions. To...

Views of Responsible Officials: The delay resulted primarily from turnover within the grants management team and the concurrent implementation of a new subaward monitoring system during the reporting period. These factors temporarily affected the timely completion and review of FFATA submissions. To address the issue and prevent recurrence, HI has taken the following corrective actions: 1. Process Strengthening: Internal grants management procedures have been updated to include a detailed FFATA reporting checklist and a pre-submission timeline that allows for earlier internal review. 2. Staff Training: All grants and compliance staff received refresher training in February 2025 on FFATA reporting requirements and internal deadlines. 3. Oversight and Monitoring: The Director of Grants and Compliance will review FFATA submissions monthly to ensure adherence to Federal reporting deadlines. HI is committed to maintaining full compliance with Federal requirements and will continue to monitor the effectiveness of these corrective measures throughout the current fiscal year.Anticipated Completion Date: February 2025 (with ongoing monthly monitoring throughout the current fiscal year). Responsible Official: Hannah Guedenet, U.S. Executive Director.

View Audit 369979

Finding 1157974 (2024-003)

Material Weakness 2024

Family and Medical Counseling Service, Inc.

DC

Reporting

The task of completing program reports will be immediately assigned to the senior accountant. The senior accountant name and email address will be added to communications with the funder so that he receives notices. Once completed the senior accountant will provide to the CFO who will review and sub...

The task of completing program reports will be immediately assigned to the senior accountant. The senior accountant name and email address will be added to communications with the funder so that he receives notices. Once completed the senior accountant will provide to the CFO who will review and submit it.

View Audit 369978

Finding 1157972 (2024-002)

Material Weakness 2024

County of Oswego, Ny

NY

Eligibility

View of Responsible Officials and Planned Corrective Action Plan: Going forward, all Adoption Subsidy case files will include Criminal Background Checks and Statewide Central Registry (SCR) clearances, in accordance with the updated OCFS-4401. Each Adoption Subsidy determination will be reviewed by ...

View of Responsible Officials and Planned Corrective Action Plan: Going forward, all Adoption Subsidy case files will include Criminal Background Checks and Statewide Central Registry (SCR) clearances, in accordance with the updated OCFS-4401. Each Adoption Subsidy determination will be reviewed by the Senior Caseworker in charge of the FAHD Unit and subsequently verified by a Services Eligibility Unit Social Services Specialist to ensure that all required documentation is included prior to case opening.

View Audit 369976

Corrective Action Plans

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