Corrective Action Plans

Finding 1157173 (2024-001)

Material Weakness 2024

SC

Eligibility Subrecipient Monitoring HUD Housing Programs

Corrective Action: The finding was a result of prior staff that was replaced in the current fiscal year. Management has designated a resident intake and compliance manager to be responsible for monitoring tenant recertification schedule across all HOME-assisted unites. Any exceptions will be correct...

Corrective Action: The finding was a result of prior staff that was replaced in the current fiscal year. Management has designated a resident intake and compliance manager to be responsible for monitoring tenant recertification schedule across all HOME-assisted unites. Any exceptions will be corrected immediately and reported to management.

View Audit 369480

Finding 1157172 (2024-001)

Material Weakness 2024

Plaquemines Parish School Board

LA

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.326

Management’s Response: The School Board will take the appropriate action to ensure that all federally funded current and future contracts contain the required clauses and provisions as outlined by 2 C.F.R. § 200.326 and 2 C.F.R. Part 200, Appendix II. Additionally, the School Board will ensure that ...

Management’s Response: The School Board will take the appropriate action to ensure that all federally funded current and future contracts contain the required clauses and provisions as outlined by 2 C.F.R. § 200.326 and 2 C.F.R. Part 200, Appendix II. Additionally, the School Board will ensure that all appropriate affidavits are included as required by L.R.S. 38:2224, for public works contracts. This includes assistance provided by outside consultants and further training to ensure that staff responsible for federally funded contracts understand all requirements to be included. Katherine Phelan, Chief Financial Officer, will be responsible for implementing this corrective action plan and the School Board anticipates completion of this corrective action by March 2025.

View Audit 369478

Finding 1157171 (2024-003)

Material Weakness 2024

Transition Resource Action Center

TX

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.430

The exceptions resulted from delays in updating payroll/timekeeping systems and insufficient documentation to support allocation changes. To correct this, TRAC has implemented a Position Control Update process: any change to an employee’s grant allocation must be documented on a Position Control Upd...

The exceptions resulted from delays in updating payroll/timekeeping systems and insufficient documentation to support allocation changes. To correct this, TRAC has implemented a Position Control Update process: any change to an employee’s grant allocation must be documented on a Position Control Update form, signed by the Finance Director, and entered into the payroll system within 5 business days of the change. Additionally, the Finance team performs monthly reconciliations between timecards, payroll registers, and the general ledger to ensure that payroll charges are accurate and properly supported before being billed to grants. Completion Date: October 1, 2025. Responsible Parties: Nicole Binkley, Chief Executive Officer Josh Runnels, Director of Finance and Operations

View Audit 369477

Finding 1157170 (2024-002)

Material Weakness 2024

Transition Resource Action Center

TX

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness § 200.430

At the time of the audit period, TRAC was newly independent from CitySquare and had not yet integrated supervisor approval of timecards into its internal control systems. This gap contributed to missing approvals during the transition year. As of September 2024, TRAC implemented employee and supervi...

At the time of the audit period, TRAC was newly independent from CitySquare and had not yet integrated supervisor approval of timecards into its internal control systems. This gap contributed to missing approvals during the transition year. As of September 2024, TRAC implemented employee and supervisor approvals of timecards within the time keeping system. Additionally, the organization has and will continue to implement a thorough review process that will include the following:  Employee acknowledgement of their individual grant allocation  Employee approval of their timecard  Manager acknowledgment of their individual grant allocation as well as the allocation of each employee they supervise  Manager approval of each employee’s timecard  The finance team will review each timecard individually prior to charging salary costs to grants. This process ensures that time and effort documentation is complete, approved, and compliant with federal and state requirements. Compliance with this policy will be monitored monthly by the Finance Director to ensure continued adherence.Completion Date: October 1, 2025.Responsible Parties: Nicole Binkley, Chief Executive Officer Josh Runnels, Director of Finance and Operations

View Audit 369477

Finding 1157165 (2024-001)

Material Weakness 2024

Transition Resource Action Center

TX

Questioned Costs Matching / Level of Effort / Earmarking Significant Deficiency § 200.306

In January and February of 2024, TRAC was transitioning from being a program of CitySquare to becoming an independent 501(c)(3). Following the transition, two staff members previously allocated to the match departed in September 2024, and their associated match was not reassigned. To address this, T...

In January and February of 2024, TRAC was transitioning from being a program of CitySquare to becoming an independent 501(c)(3). Following the transition, two staff members previously allocated to the match departed in September 2024, and their associated match was not reassigned. To address this, TRAC has implemented monthly accounting reports (effective August 1, 2025) to compare budgeted vs. actual match requirements. The Finance Director reviews these reports each month, and variances greater than 10% are reported to the CEO for corrective action. This process ensures that match requirements are budgeted, tracked, and reconciled in accordance with federal regulations. Completion Date: October 1, 2025.Responsible Parties: Nicole Binkley, Chief Executive Officer Josh Runnels, Director of Finance and Operations

View Audit 369477 Questioned Costs: $1

Finding 1157137 (2024-001)

Material Weakness 2024

Ucr of Covington Tn D/b/a Fox Hollow Com 081-11045

OH

HUD Housing Programs Procurement, Suspension & Debarment Reporting

The security deposit was refunded to the tenant on the 58th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.

View Audit 369473

Finding 1157135 (2024-003)

Material Weakness 2024

Edna Martin Christian Center, Inc.

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.510

The Code of Federal Regulations (CFR) section 200.510 (b) states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier) to...

The Code of Federal Regulations (CFR) section 200.510 (b) states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier) to the Federal Audit Clearinghouse (FAC). Corrective: Policies, procedures, and internal controls have been implemented to ensure that all required federal reporting is submitted timely to the Federal Audit Clearinghouse (FAC), in accordance with the Code of Federal Regulations (CFR), Title 2, Section 200.510(b).

View Audit 369464

Finding 1157133 (2024-002)

Material Weakness 2024

Edna Martin Christian Center, Inc.

IN

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporti...

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporting. On a monthly basis, the Financial Grant Coordinator will collaborate with Senior Directors and Program Directors to review financial activity. These reviews aim to verify that expenditure aligns with the allowable costs defined by each grant, ensuring full compliance with funding requirements. Corrective: Budget vs. actual reviews are conducted with senior directors to evaluate financial performance and ensure alignment with programmatic, administrative, and funding guidelines. During these reviews, directors assess which costs are permissible and identify any expenditure that falls outside allowable parameters. Non-compliant costs are reallocated to appropriate programs that permit such expenses or to administrative accounts as necessary.

View Audit 369464

Finding 1157132 (2024-001)

Material Weakness 2024

Edna Martin Christian Center, Inc.

IN

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

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporti...

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporting. On a monthly basis, the Financial Grant Coordinator will collaborate with Senior Directors and Program Directors to review financial activity. These reviews aim to verify that expenditure aligns with the allowable costs defined by each grant, ensuring full compliance with funding requirements. Corrective: Budget vs. actual reviews are conducted with senior directors to evaluate financial performance and ensure alignment with programmatic, administrative guidelines, and funding guidelines. During these reviews, directors assess which costs are permissible and identify any expenditure that falls outside allowable parameters. Non-compliant costs are reallocated to appropriate programs that permit such expenses or to administrative accounts as necessary.

View Audit 369464 Questioned Costs: $1

Finding 1157131 (2024-002)

Material Weakness 2024

Ashtabula Metropolitan Housing Authority

OH

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles § 200.403

All five (5) properties were SOLD

View Audit 369463 Questioned Costs: $1

Finding 1157129 (2024-002)

Material Weakness 2024

Disability Services Inc.

CO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.332 § 200.510 § 200.518

Finding summary: an internal control deficiency affecting the accuracy of the Schedule of Expenditures of Federal Awards (SEFA) Responsible department: Finance and PPACG Contact person: Finance Corrective action plan: As of 2025 SEFA internally will be prepared by Grant coordinator and review by Fin...

Finding summary: an internal control deficiency affecting the accuracy of the Schedule of Expenditures of Federal Awards (SEFA) Responsible department: Finance and PPACG Contact person: Finance Corrective action plan: As of 2025 SEFA internally will be prepared by Grant coordinator and review by Finance. Envida will ensure that all appropriate ALNs and Federal identifications and amounts are included on the contracts. Envida will implement a process for all appropriate department directors, including CEO to sign off on each grant received. Timeline for completion: Dec 31 2025 Monitoring plan: Monthly Review with Grant coordinator Anticipated outcome: SEFA will reflect accurate federal expenditures.

View Audit 369453

Finding 1157128 (2024-001)

Material Weakness 2024

Feonix - Mobility Rising

NE

Reporting Internal Control / Segregation of Duties § 200.510

Feonix leadership will prepare and submit a corrective action plan addressing the 2024 material weakness. The plan will include specific steps to ensure complete and accurate reporting of all federal grant revenue. Management will strengthen review procedures so that all federal funding streams are ...

Feonix leadership will prepare and submit a corrective action plan addressing the 2024 material weakness. The plan will include specific steps to ensure complete and accurate reporting of all federal grant revenue. Management will strengthen review procedures so that all federal funding streams are properly identified and reconciled to the general ledger before preparation of the SEFA. A crosswalk between the general ledger and the SEFA will be developed to verify that all federal grant activity is captured.

View Audit 369450

Finding 1157127 (2024-002)

Material Weakness 2024

Downtown Detroit Partnership INC

MI

Procurement, Suspension & Debarment Subrecipient Monitoring

Management has developed internal controls to ensure compliance with Procurement and Suspension and Debarment, Reporting, and Subrecipient Monitoring of Federal Awards requirements is maintained with an appropriate segregation of duties and fully documented. The following internal control process wi...

Management has developed internal controls to ensure compliance with Procurement and Suspension and Debarment, Reporting, and Subrecipient Monitoring of Federal Awards requirements is maintained with an appropriate segregation of duties and fully documented. The following internal control process will be implemented into the Financial and Accounting Policies within the Organization’s Procurement Procedures specific to Federal Grant Awards: The Assistant Project Manager shall adhere to all Federal requirements related to confirmation of any third-party provider to verify Compliance or Non-Compliance with Procurement and Suspension and Debarment requirements. All searches shall be completed before entering into any contractual agreement and must be included in the Procurement Process documentation required for approval. The search shall be conducted through the Federal Government’s sam.gov website. Each search shall be downloaded and saved to the appropriate program file on the Organization’s SharePoint site. A copy of each search must be emailed to the Project or Grant Manager confirming compliance status. Management has implemented an updated policy for risk assessment related to Federal Grant Award subrecipient pass-through entities, which shall require a written assessment of each proposed pass-through entity prior to any contractual agreement being signed. The Project or Grant Manager shall prepare a risk assessment for all proposed pass-through entities related to any Federal Grant Award. The assessment document at a minimum shall include the following: • Identification of the pass-through entity and key partners. • Summary of their relevant work history that uniquely qualifies them for the proposed grant. • Supporting documentation showing the pass-through entity meets the financial qualifications, if applicable to the proposed grant. • Provide an assessment of potential risks related to the above The Project or Grant Manager shall submit in writing the risk assessment to the CEO and either the CFO or CAO for review and discussion. The CEO and either CFO or CAO shall review and either approve or deny in writing the pass-through entity. To the extent the financial commitment exceeds $1,500,000 the CEO shall be required to obtain approval from the Board Chair, Vice Chair or Treasurer as required under the contract approval policy. Management shall implement a new Federal Grant Award Reporting and Compliance section to the Organization’s Financial and Accounting Procedures as follows: Federal Grant Award Reporting: The process for preparing, reviewing and approving both financial and non-financial reports required for all Federal Grant Awards shall be performed as defined below: Preparer: Financial Information: Project Accountant Nonfinancial Information: Assistant Project Manager • Consolidate data from all departments into a single report • Draft the narrative of the report • Provide supporting documentation for preparation Reviewer: Financial Information: CFO Nonfinancial Information: Project/Grant Manager • Review the draft report and underlying data to ensure accuracy and consistency with all federal reporting and compliance requirements. • Check for compliance with external reporting standards (e.g., change in standards, grant agreements, etc.). • Work with the preparer and data owners to resolve any data inconsistencies. • Sign-off on the final report, confirming its accuracy and completeness. Final Submission: The submission of either financial or non-financial reports must have written approval by the Reviewer prior to submittal. Contact Person: Cari Easterday, Chief Financial Officer Expected Completion: Prior to December 31, 2025

View Audit 369447

Finding 1157119 (2024-001)

Material Weakness 2024

Promedica Health System and Subsidiaries

OH

Questioned Costs Procurement, Suspension & Debarment § 200.302 § 200.320

Condition: Controls in place were not adequate to ensure the policy included a well-defined Simplified Acquisition Threshold and related procurement method. Additionally, controls were not adequate to ensure price or rate quotations were obtained from an adequate number of qualified sources for cont...

Condition: Controls in place were not adequate to ensure the policy included a well-defined Simplified Acquisition Threshold and related procurement method. Additionally, controls were not adequate to ensure price or rate quotations were obtained from an adequate number of qualified sources for contracts above the Simplified Acquisition Threshold. Planned Corrective Action: Management understands the importance of adhering to procurement thresholds and methods. Procurement policies and Grant policies will be updated to include federal thresholds and methods to reflect federal Uniform Guidance. Additionally, the procurement procedures will be amended to include additional review and sign-off from Grant and Purchasing leadership prior to purchases being made with federal funds to ensure price and rate quotations were obtained for contracts above the Simplified Acquisition Threshold. Contact person responsible for corrective action: Stephanie Cihon and Andy Vollmar Anticipated Completion Date: October 31, 2025

View Audit 369422 Questioned Costs: $1

Finding 1157118 (2024-001)

Material Weakness 2024

American College of Occupational and Environmental Medicine

IL

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

To ensure compliance with grant requirements and address the issue with employee timecards and vouchers submitted, the following steps will be implemented: 1. Time Tracking: Employees will continue to be required to record their time every two weeks (through HourTimeSheet), ensuring that the hours w...

To ensure compliance with grant requirements and address the issue with employee timecards and vouchers submitted, the following steps will be implemented: 1. Time Tracking: Employees will continue to be required to record their time every two weeks (through HourTimeSheet), ensuring that the hours worked align with the percentage of time allocated to the grant for those two weeks. 2. Clear Communication: The Project Director will clarify the importance of matching monthly hours with the percentage allocated to all staff participating in the grant. This will help prevent misunderstandings regarding time reporting. 3. Reviews: The Project Director will continue to conduct monthly reviews of timecards to verify that reported hours correspond with the grant’s allocation requirements before submitting vouchers. By implementing these measures, we aim to ensure that timecards accurately reflect the allocation of employee-related costs on a monthly basis, promoting compliance with grant requirements moving forward.

View Audit 369421

Finding 1157117 (2024-003)

Material Weakness 2024

International Association of Forensic Nurses, Inc.

MD

Material Weakness Reporting

Action Taken: The Association has eliminated the third-party accounting firm, which has eliminated challenges related to communication and follow-up. The Association has restructured its staff finance team to ensure appropriate segregation of duties and greater efficiency and accuracy in managing fi...

Action Taken: The Association has eliminated the third-party accounting firm, which has eliminated challenges related to communication and follow-up. The Association has restructured its staff finance team to ensure appropriate segregation of duties and greater efficiency and accuracy in managing financial processes. Further, the Association has implemented standardized monthly reconciliation procedures for all accounts. These procedures create opportunities for the timely identification and resolution of discrepancies. There is a documented monthly close, review and approval process that involves an initial review by the finance team, including the Senior Finance Director. In addition, team leads, who are responsible for overseeing departmental budgets, also conduct a monthly review and note discrepancies that require correction. Finally, the COO and CEO conduct a review of monthly departmental reports and monthly financial statements prior to them being presented to the Association Board’s Finance Committee for further review.

View Audit 369419

Finding 1157106 (2024-001)

Material Weakness 2024

International Association of Forensic Nurses, Inc.

MD

Questioned Costs Internal Control / Segregation of Duties Material Weakness

Action Taken: Upon the discovery of fraud in 2024, Management took immediate action to address the issue and prevent future occurrences. Actions taken in 2024 include: • Improved the segregation of duties between the approval and recording of all expense transactions. • Automated the uploads of cred...

Action Taken: Upon the discovery of fraud in 2024, Management took immediate action to address the issue and prevent future occurrences. Actions taken in 2024 include: • Improved the segregation of duties between the approval and recording of all expense transactions. • Automated the uploads of credit card transactions directly into the accounting system to prevent any manual manipulation and reconciled the transactions to the statements. • Updated the Association policies around vendor management and allowable/non allowable operating expenses. • The employee was terminated prior to discovering the fraud.

View Audit 369419 Questioned Costs: $1

Finding 1157101 (2024-001)

Material Weakness 2024

Maryland Mep, Inc.

MD

Allowable Costs / Cost Principles

2024-001 Allowability Manufacturing Extension Partnership – Assistance Listing No. 11.611 Recommendation: We recommend that the Organization update the cost allocation plan for shared administrative expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

2024-001 Allowability Manufacturing Extension Partnership – Assistance Listing No. 11.611 Recommendation: We recommend that the Organization update the cost allocation plan for shared administrative expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. CORRECTIVE ACTION PLAN Action taken in response to finding: Maryland MEP will update the cost allocation process to include a review of the allocation of all costs, including payroll processing fees. Through this update, Maryland MEP will ensure all costs are allowable and that all shared administrative expenses are allocated and attributed to all of Maryland MEP’s programs in a manner consistent with the organizational policy. In addition to updating the cost allocation process, Maryland MEP will ensure effective controls are in place to review the allocation performed on a regular basis. Name of the contact person responsible for corrective action: Michael Kelleher Planned completion date for corrective action plan: 10/31/2025

View Audit 369415

Finding 1157099 (2024-001)

Material Weakness 2024

Boys & Girls Clubs of Central Nh INC

NH

Reporting Significant Deficiency

View of Responsible Officials and Planned Corrective Action: The Club has reviewed the finding and acknowledges that $7,000 related to funds received in advance for 2025 expenditures and $9,00 related to 2023 expenditures due to a true up of allowable indirect charges for the grant fiscal year were ...

View of Responsible Officials and Planned Corrective Action: The Club has reviewed the finding and acknowledges that $7,000 related to funds received in advance for 2025 expenditures and $9,00 related to 2023 expenditures due to a true up of allowable indirect charges for the grant fiscal year were inaccurately reported on the SEFA submitted for an audit. The Club acknowledges the importance of accurately preparing the SEFA in accordance with Uniform Guidance. To address this finding the following corrective actions are currently being implemented:  Tracking of Federal Awards: All grant expenditures will be tracked to grant codes in the accounting software. This procedure has already been implemented in 2025.  Year-End SEFA Review Process: A formal review checklist will be implemented and signed off by both the Grant Accountant and Senior Staff Accountant prior to audit submission.

View Audit 369401

Finding 1157098 (2024-002)

Material Weakness 2024

Boys & Girls Clubs of Central Nh INC

NH

Allowable Costs / Cost Principles

View of Responsible Officials and Planned Corrective Action: The Club has reviewed the findings and acknowledges the importance of documented controls over federal expenditures. The expenses noted were submitted for payment by the appropriate approver via Email, however, the emails were not maintain...

View of Responsible Officials and Planned Corrective Action: The Club has reviewed the findings and acknowledges the importance of documented controls over federal expenditures. The expenses noted were submitted for payment by the appropriate approver via Email, however, the emails were not maintained due to staff turnover. To address this finding, all grant expenditures are documented with approval and scanned prior payment.

View Audit 369401

Finding 1157077 (2024-005)

Material Weakness 2024

Unity Health Care, Inc.

MD

Allowable Costs / Cost Principles § 200.303

Management Response #2024-005: Due to staff turnover the Corporation did not have adequate personnel or infrastructure in place to monitor costs in order to calculate and determine an updated indirect cost rate. Also, the current indirect cost rate allocations is based on historical assumptions. Cor...

Management Response #2024-005: Due to staff turnover the Corporation did not have adequate personnel or infrastructure in place to monitor costs in order to calculate and determine an updated indirect cost rate. Also, the current indirect cost rate allocations is based on historical assumptions. Corrective Action Plan: The Finance Team will develop overall operational costs reports to calculate and support a new rate. The proposed rate will be submitted to HRSA for approval. This will allow us to ensure the calculation for indirect costs and documentation supporting the indirect cost pool conform to the current regulations. Management expects to be completed by December 31, 2026. Responsible Party: Tamara Barnes, CFO

View Audit 369390

Finding 1157076 (2024-004)

Material Weakness 2024

Unity Health Care, Inc.

MD

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring

Management Response #2024-004: Due to staff turnover, the Corporation did not consistently enforce segregation of duties between the individual responsible for determining income eligibility and the one completing the medical risk assessment. Corrective Action Plan: All eligibility verification data...

Management Response #2024-004: Due to staff turnover, the Corporation did not consistently enforce segregation of duties between the individual responsible for determining income eligibility and the one completing the medical risk assessment. Corrective Action Plan: All eligibility verification data, including screenshots and signed Rights and Obligations statements, will be stored in a centralized, secure shared drive maintained and managed by the WIC Director to ensure it is protected with limited access and password protection. The drive will be organized using a de-identified naming convention to ensure privacy while maintaining ease of access for authorized staff. To maintain a robust system of checks and balances, tasks related to eligibility verification and documentation will be divided among different team members. This separation will prevent any one individual from having full control over the process, reducing the risk of oversight or potential errors. The WIC Department’s policy and procedure manuals will be revised and updated to include the new eligibility verification process. To ensure adherence to the new protocols, periodic audits and review sessions will be conducted by the WIC Director or designated compliance staff to verify that documentation is being properly maintained and that all procedures are followed. Staff will be required to undergo refresher training sessions as needed to reinforce the updated protocols and best practices. Management expects to be completed by December 31, 2026. Responsible Party: Tracy Harrison, COO

View Audit 369390

Finding 1157075 (2024-002)

Material Weakness 2024

Unity Health Care, Inc.

MD

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.431

Management Response #2024-002: Due to the financial system and time keeping infrastructure, the Corporation did not maintain evidence of fringe benefit cost objectives calculations. Also, the current fringe cost rate and allocations is based on historical assumptions. Corrective Action Plan: • The f...

Management Response #2024-002: Due to the financial system and time keeping infrastructure, the Corporation did not maintain evidence of fringe benefit cost objectives calculations. Also, the current fringe cost rate and allocations is based on historical assumptions. Corrective Action Plan: • The finance team will work to ensure fringe costs are entered into the financial system based on actual costs paid by the Corporation for each employee. • The grants finance department will also create actual to budget reports in accordance with HRSA guidelines for fringe costs • The Finance Team will develop fringe costs reports to calculate, monitor and support the current rate. This will allow us to ensure the fringe cost allocation conform to the current regulations. Management expects to be completed by December 31, 2026. Responsible Party: Tamara Barnes, CFO

View Audit 369390

Finding 1157074 (2024-001)

Material Weakness 2024

Unity Health Care, Inc.

MD

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

Management Response #2024-001: The time keeping system and process does not currently allow tracking of time based on funded resources. The past practice had been for the finance department manually calculated salary allocations. Due to the influx of grants and staffing resources the Corporation was...

Management Response #2024-001: The time keeping system and process does not currently allow tracking of time based on funded resources. The past practice had been for the finance department manually calculated salary allocations. Due to the influx of grants and staffing resources the Corporation was unable to maintain this process. Corrective Action Plan: Finance Management, Human Resources, and Payroll will collaborate to integrate time-tracking functionality into the current timekeeping system, enabling real-time tracking of time worked on grants for FY25. The rollout of this new process is expected to begin in Q4 of FY25. Responsible Party: Tamara Barnes, CFO

View Audit 369390

Finding 1157064 (2024-003)

Material Weakness 2024

Unity Health Care, Inc.

MD

Procurement, Suspension & Debarment § 200.214 § 200.317 § 200.327

Management Response #2024-003: Previously, the Corporation faced challenges in effectively monitoring and documenting grant activity due to limited formal processes. Documentation of policies and procedures was insufficient, and supporting materials were not stored in a centralized location, making ...

Management Response #2024-003: Previously, the Corporation faced challenges in effectively monitoring and documenting grant activity due to limited formal processes. Documentation of policies and procedures was insufficient, and supporting materials were not stored in a centralized location, making information retrieval difficult. Since then, processes have improved, with enhanced documentation practices and better organization of grant-related records to support more efficient oversight and compliance. Corrective Action Plan: The Corporation has implemented the following corrective measures: • The Corporation established comprehensive, formal policies and procedures that document the current compliance practices. These procedures have been disseminated across the organization and incorporated into training programs to ensure all employees are aligned with the updated standards. • A procedure enhancement has been implemented in the procurement process, which requires the procurement manager to obtain three bids prior to the creation of certain purchase orders. This ensures competitive bidding and transparency in vendor selection. • Once a vendor is selected, the procurement manager will forward the vendor’s details to the compliance department. The compliance team will then verify the vendor's debarment status and federal eligibility to ensure compliance with all regulatory requirements. • A central repository platform has been created to store all vendor bids, price analyses, and related procurement documentation. This ensures that all relevant information is easily accessible and properly organized. • All accounts payable invoices designated for grant funding are now routed for prior approval to the respective grant program manager via the WorkPlace software before any payments are processed. This ensures proper oversight and alignment with grant requirements. These corrective actions aim to strengthen compliance, improve document management, and streamline oversight processes to prevent future issues related to grant monitoring and procurement. Management expects to be completed by December 31, 2026. Responsible Party: Tamara Barnes, CFO

View Audit 369390

Corrective Action Plans

Filters