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Finding 569080 (2024-004)
Material Weakness 2024
Town of Greenwich, Connecticut
CT
Reporting School Nutrition Programs § 200.502 § 200.510
2024-001 - Material Weakness and Noncompliance, Completeness and Accuracy of Schedule of Expenditures of Federal and State Awards (Repeat Finding 2023-001) Audit Finding: There were several adjustments to the basic financial statements, Schedule of Expenditure of Federal Awards (SEFA) and Schedule o...
2024-001 - Material Weakness and Noncompliance, Completeness and Accuracy of Schedule of Expenditures of Federal and State Awards (Repeat Finding 2023-001) Audit Finding: There were several adjustments to the basic financial statements, Schedule of Expenditure of Federal Awards (SEFA) and Schedule of Expenditures of State Awards (SESA) as originally provided by the Town. The SEFA and SESA balances are required to be reconciled to the basic financial statements prepared in accordance with generally accepted accounting principles in the United States (US GAAP). The Town has failed to adequately perform such reconciliation and as a result of procedures performed by RSM a number of adjustments to expenditures reported on the SEFA and SESA as well as to intergovernmental Revenues reported on the basic financial statements had to be performed. Corrective Action Taken: The Town Finance Department has placed an emphasis on educational meetings with the Board of Education within the area of receiving grants. These issues have resulted from the continual problem of employee turnover of personnel working within the areas of responsibility of grants accounting. All positions in the BOE Finance Department have now been filled, and the Director of Finance at the BOE has implemented monthly reconciliation procedures. From the Town side, the reconciliations between the GAAP financial statements and amounts reported on the SEFA and SESA will be overseen by the Town Comptroller. The Deputy Comptroller and BOE Director of Finance meet regularly to discuss updates and issues and will reconcile the June 30, 2025 reports in the first quarter of FY2026. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226
View Audit 360711
Finding 569051 (2024-003)
Significant Deficiency 2024
Town of Greenwich, Connecticut
CT
Reporting Significant Deficiency § 200.512
2024-003- Significant Deficiency, Data Collection Form (Repeat Finding 2023-003) Audit Finding; The Town did not submit the 2024 or 2023 federal reporting packages with the Federal Audit Clearinghouse within the required timeline of either 30 days after receipt of the auditor’s reports or nine (9) m...
2024-003- Significant Deficiency, Data Collection Form (Repeat Finding 2023-003) Audit Finding; The Town did not submit the 2024 or 2023 federal reporting packages with the Federal Audit Clearinghouse within the required timeline of either 30 days after receipt of the auditor’s reports or nine (9) months after the end of the Town’s fiscal year as required by CFR 200.512(a)(1). Corrective Action Taken: We agree with this audit finding, resulting from turnover at the BOE. The delays should not reoccur in the future. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226
View Audit 360711
Finding 569050 (2024-003)
Significant Deficiency 2024
Rape Crisis Center of Collin County
TX
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management
Finding Number: 2024-003: Allowable Costs – 3 of the 25 payroll transactions tested, the time and effort charged to the grant did not agree to the employee’s timesheet. The amount of time charged to the grant was greater than what was approved to be charged to the grant per the employee’s timesheet ...
Finding Number: 2024-003: Allowable Costs – 3 of the 25 payroll transactions tested, the time and effort charged to the grant did not agree to the employee’s timesheet. The amount of time charged to the grant was greater than what was approved to be charged to the grant per the employee’s timesheet hours and grant budget allocations, and additional fringe benefits were charged that were not consistent with the other charges to the grant. Planned Corrective Action: The Turning Point has enhanced training on completing Grant Activity Reports through individualized one-on-one training during NEO and posted how to videos for continued education. The Grant Activity Reports will be audited monthly by comparing the hours to what was billed to grants and the Allocation Spreadsheet. Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance
View Audit 360710
Finding 569049 (2024-002)
Material Weakness 2024
Rape Crisis Center of Collin County
TX
Allowable Costs / Cost Principles Material Weakness
Finding Number: 2024-002: Allowable Costs – 19 out of 38 samples were not 100% charged to the grant and/or were not supported by a cost allocation plan for how the percentages charged to the grant were determined. This issue was previously identified and remained unresolved at the time of this audit...
Finding Number: 2024-002: Allowable Costs – 19 out of 38 samples were not 100% charged to the grant and/or were not supported by a cost allocation plan for how the percentages charged to the grant were determined. This issue was previously identified and remained unresolved at the time of this audit because the finding and subsequent corrective action was implemented after the end of this fiscal year, following the timing of the last single audit. Planned Corrective Action: The Turning Point has updated the existing cost allocation plan and the appropriate staff have been trained on the updated plan. Monthly reviews with the Executive Director have been implemented to review monthly reconciliation statements and grant invoice statements. Cost allocation calculations are now kept on file to document how the allocation was determined. We have also established and maintained a more robust allocation process to include updated Allocation Tables and Grant Ledgers to eliminate future errors. Completion Date: October 1, 2024 Responsible Contact Person: Tana Rice, Director of Finance
View Audit 360710
Finding 569048 (2024-001)
Significant Deficiency 2024
Rape Crisis Center of Collin County
TX
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness
Finding Number: 2024-001: Allowable Costs – 2 out of the 38 samples tested included charges that were either unsupported or refunded back to the Organization and not corrected to return those funds to the grantor. Planned Corrective Action: The Turning Point has updated policies that include a proce...
Finding Number: 2024-001: Allowable Costs – 2 out of the 38 samples tested included charges that were either unsupported or refunded back to the Organization and not corrected to return those funds to the grantor. Planned Corrective Action: The Turning Point has updated policies that include a process for managing refunds and crediting them back to grants. We also updated our Expense Reimbursement and Credit Card policies in 2024 to simplify our payment process which includes both the Finance Director and Executive Director checking all expenses have the proper documentation prior to paying the statements/invoices and submitting to payors (funders) for reimbursement. Completion Date: June 1, 2025 Responsible Contact Person: Tana Rice, Director of Finance
View Audit 360710
Finding 569045 (2024-001)
Significant Deficiency 2024
Core, Inc.
DC
Reporting Internal Control / Segregation of Duties
Management will establish a more robust month-end close process, that should result in a more timely report submission. Management will review the donor reporting requirements and engage in discussion with the donor.
Management will establish a more robust month-end close process, that should result in a more timely report submission. Management will review the donor reporting requirements and engage in discussion with the donor.
View Audit 360699
Finding 569044 (2024-004)
Material Weakness 2024
Linden City Board of Education
AL
Subrecipient Monitoring Material Weakness Reporting § 200.303
Condition: The Board could not provide a copy, with supporting documentation, of the annual required information submission to the Alabama Department of Education for the federal program. Planned Corrective Action: The Board will keep a copy of all annual required federal programs submission and sup...
Condition: The Board could not provide a copy, with supporting documentation, of the annual required information submission to the Alabama Department of Education for the federal program. Planned Corrective Action: The Board will keep a copy of all annual required federal programs submission and supporting documentation to the Alabama State Department of Education. Anticipated Completion Date: Effective immediately Point of Contact: Gwendolyn Rogers
View Audit 360698
Finding 569043 (2024-003)
Material Weakness 2024
Linden City Board of Education
AL
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Condition: Construction contracts for three federally funded projects did not include the required prevailing wage rate clauses. Monitoring for compliance with the prevailing wage requirements was not performed by the Board. Planned Corrective Action: Going forward, all federally funded construction...
Condition: Construction contracts for three federally funded projects did not include the required prevailing wage rate clauses. Monitoring for compliance with the prevailing wage requirements was not performed by the Board. Planned Corrective Action: Going forward, all federally funded construction projects will include the prevailing wage rate clauses. The Board will monitor for compliance with the prevailing wage requirements. Anticipated Completion Date: Effective immediately Point of Contact: Dr. Timothy Thurman
View Audit 360698 Questioned Costs: $1
Finding 569042 (2024-003)
Material Weakness 2024
Housing and Community Redevelopment Authority of Marlboro County
SC
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.302 § 200.403 § 200.516
Title: Capital Fund Program Grant Draws Program Name: Public Housing Capital Fund ALN:14.872 Description: During our audit procedures over revenue recognition for the Capital Fund Program (CFP), we identified drawdowns of federal funds for which the client was unable to provide adequate supportin...
Title: Capital Fund Program Grant Draws Program Name: Public Housing Capital Fund ALN:14.872 Description: During our audit procedures over revenue recognition for the Capital Fund Program (CFP), we identified drawdowns of federal funds for which the client was unable to provide adequate supporting documentation. Specifically, the expenditures associated with the draw requests lacked invoices, contracts, or other substantiating records to demonstrate that the costs were allowable, allocable, and incurred in accordance with applicable federal requirements. Planned Corrective Action: Today’s Marlboro County Housing Authority management acknowledges the auditor’s finding that documentation to support certain CFP drawdowns was incomplete or missing and concurs that this represents a failure to comply with Uniform Guidance documentation requirements under 2 CFR §200.302 and §200.403. The Authority recognizes the importance of maintaining complete and accurate supporting records—such as invoices, contracts, and payment documentation—to substantiate costs charged to federal programs and ensure allowability and allocability under the Capital Fund Program. Effective October 1st, 2024, all draw requests under the Capital Fund Program ARE supported by: • Approved contracts or purchase orders • Invoices or other source documents • Proof of payment (e.g., canceled checks, ACH confirmations) • Documentation clearly linking each expense to an approved activity in the CFP Annual Statement
View Audit 360695 Questioned Costs: $1
Finding 569041 (2024-002)
Material Weakness 2024
Housing and Community Redevelopment Authority of Marlboro County
SC
Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305
Title: Housing Choice Voucher Program Name: Section 8 Housing Choice Vouchers ALN: 14.871 Description: During the audit of the Authority, it was noted that federal funds were inappropriately loaned to affiliated entities without proper authorization or adherence to federal cash management requir...
Title: Housing Choice Voucher Program Name: Section 8 Housing Choice Vouchers ALN: 14.871 Description: During the audit of the Authority, it was noted that federal funds were inappropriately loaned to affiliated entities without proper authorization or adherence to federal cash management requirements. Specifically, the entity disbursed $43,533 in federal funds to the Housing Authority of Florence under the guise of a temporary loan, which was not supported by a formal agreement, lacked board approval, and was not repaid within the fiscal year. Planned Corrective Action: Today’s Marlboro County Housing Authority management concurs with the auditor’s finding that federal funds were disbursed to an affiliated entity without proper authorization, documentation, or compliance with federal cash management requirements. The Authority acknowledges that this disbursement represented a lapse in internal controls and was not consistent with the requirements outlined in 2 CFR §200.305(b). During the fiscal year ended September 30, 2024, the Authority also had a payable to the same affiliate in its Public Housing Program totaling $37,658. During the current 2024-2025 fiscal year, the Authority reimbursed its HCV program the amount loaned from its HCV program by the funds owed to the affiliate in its Public Housing Program. Today’s Marlboro County Housing Authority currently has an amount of $2,015 due to its affiliate as of May 31, 2025.
View Audit 360695 Questioned Costs: $1
Finding 569040 (2024-001)
Material Weakness 2024
Housing and Community Redevelopment Authority of Marlboro County
SC
Cash Management Reporting Internal Control / Segregation of Duties
Finding Number: 2024-001 Title: Inaccessibility of Accounting Records Program Name: N/A ALN: N/A Description: During the performance of the audit the Authority was unable to provide timely access to key accounting records necessary to verify financial transactions and support federal expenditure...
Finding Number: 2024-001 Title: Inaccessibility of Accounting Records Program Name: N/A ALN: N/A Description: During the performance of the audit the Authority was unable to provide timely access to key accounting records necessary to verify financial transactions and support federal expenditures. Requested documentation, including general ledger entries, supporting documentation, federal reimbursement requests and related expenditures were either not provided or significantly delayed beyond the response period. Planned Corrective Action: Today’s Marlboro County Housing Authority management acknowledges the finding and concurs with the auditor’s assessment regarding delays in providing access to key accounting records during the audit period. The Authority recognizes the importance of timely, complete, and well-organized documentation to support financial transactions and federal expenditures. The Authority's current staff did not have access to most of the data necessary to respond to the Auditor's request as the Authority was managed by the Housing Authority of Florence during the current year under audit. The Authority severed ties with the Housing Authority of Florence effective October 1, 2024. Going forward, The Housing Authority will ensure internal controls are in place including policies and procedures regarding financial reporting.
View Audit 360695
Finding 569036 (2024-002)
Significant Deficiency 2024
Galveston Bay Foundation, Inc.
TX
Subrecipient Monitoring Significant Deficiency § 200.331
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract numb...
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165. Condition and context: We reviewed one of the two subrecipient awards for the required information described in the criteria above and noted such provisions were not included in the subrecipient agreement. Recommendation: Policies and procedures should be implemented to ensure all required information is included in the subrecipient agreement before issuance. Planned corrective action: Management agrees with the finding and would like to provide additional context to this situation. This agreement occurred during the early implementation phase of a multi-year grant in 2023, when the Foundation was still establishing internal processes for managing subawards under federal funding requirements. At the time of this transaction: The federal award had not yet been formally executed, though the federal agency provided authorization to begin incurring expenses. The subrecipient, a partner organization, drafted and issued the agreement using their standard contract template. Since that time, the Foundation has updated its procedures for subsequent subrecipient agreements to include the required Uniform Guidance information as outlined in 2 CFR §200.331(a). This was an isolated incident during a transitional period, and management is confident that current processes address this issue. To prevent recurrence, the Foundation will: Continue to follow updated subrecipient agreement templates, which include all required award and federal compliance language. Provide refresher training to staff involved in grant and contract administration on subrecipient vs. vendor classifications and associated federal requirements. Perform an annual compliance review of all subrecipient agreements to ensure ongoing adherence. Responsible officer: Dawn Asbury, Controller. Estimated completion date: July 31, 2025.
View Audit 360694
Finding 569035 (2024-001)
Significant Deficiency 2024
Galveston Bay Foundation, Inc.
TX
Procurement, Suspension & Debarment
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Cont...
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165, Contract period: 07/19/18 – 08/31/24, Contract number: 582-18-80344, Contract period: 09/01/23 – 05/31/26, Contract number: 582-24-50138, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00053, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00064, Passed through Houston Advanced Research Center: Contract period: 09/01/22 – 03/31/25, Contract number: GBFO322, Passed through Lee College: Contract period: 05/30/23 – 05/31/25, Contract number: 582-23-40258. State Awards, Texas General Land Office, Coastal Erosion Planning and Response Act, Contract period: 07/09/20 – 08/31/25, Grantor number: 20-132-008-C191, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-007-C190, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-011-C293, Contract period: 11/10/22 – 08/31/27, Grantor number: 22-133-008-D367, Contract period: 11/29/22 – 08/31/27, Grantor number: 22-113-006-D365. Condition and context: We reviewed the procurement documentation for 3 vendors with expenditures greater than $10,000 requiring procurement, and identified that suspension and debarment procedures were not documented and retained. Recommendation: Management should provide additional training to staff with purchasing authority on the procurement policy. Planned corrective action: The Foundation recognizes the importance of verifying and retaining documentation regarding vendor eligibility. To prevent recurrence, the Foundation will update the procurement policy to include documentation of verifications in procurement files for each applicable vendor. Responsible officer: Dawn Asbury, Controller. Estimated completion date: July 31, 2025.
View Audit 360694
Finding 569032 (2024-002)
Significant Deficiency 2024
Gloversville Housing Authority
RI
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2024-002 – REPORTING Other Matter/Significant Deficiency Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the year-end financial statements will be prepared and submitted timely and formalized guidelines for fina...
2024-002 – REPORTING Other Matter/Significant Deficiency Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the year-end financial statements will be prepared and submitted timely and formalized guidelines for financial reporting will be created. New controls over financial close process will ensure more accurate financial reporting prior to the audit. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director
View Audit 360687
Finding 569031 (2024-001)
Significant Deficiency 2024
Rocking Horse Children's Health Center Dba Rocking Horse Center
OH
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430
Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hac...
Corrective Action Plan June 26, 2025 U.S. Department of Health and Human Services Health Resources and Services Administration Rocking Horse Community Health Center and Affiliate respectively submits the following corrective action plan for the year ended December 31, 2024. Clark, Schaefer, Hackett & Co. 14 East Main Street, Suite 500 Springfield, OH 45502 Audit period: January 1, 2024 – December 31, 2024 The findings from the June 26, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS Department of Health and Human Services 2024-001 Health Center Cluster Program – ALN # 93.527; Grant No. H2E Significant Deficiency: See Finding 2024-001 Recommendation: Management should strengthen its internal controls over payroll charges to federal awards by ensuring consistent adherence to its time and effort certification policies as well as conduct periodic reviews of payroll documentation to verify compliance with established policies and federal requirements. Action Taken: We concur with the recommendation and will implement formal policies and procedures around obtaining time and effort certifications by June 30, 2025.
View Audit 360682 Questioned Costs: $1
Finding 569030 (2024-001)
Material Weakness 2024
Housing Authority of South Bend
IN
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
The Management of the Authority agrees with the findings; we will implement improved internal controls to ensure that all annual recertifications are performed in a timely manner and that all required documents are kept in an organized manner. The Authority hired a Compliance Specialist in May 2025...
The Management of the Authority agrees with the findings; we will implement improved internal controls to ensure that all annual recertifications are performed in a timely manner and that all required documents are kept in an organized manner. The Authority hired a Compliance Specialist in May 2025 to perform quality control checks on the files to eliminate errors. The HCV Program Director is the responsible party, and controls will be in place by the end of the September 30, 2025 fiscal year.
View Audit 360680
Finding 569029 (2024-002)
Significant Deficiency 2024
Housing Authority of South Bend
IN
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
The Management of the Authority agrees with the findings; we will implement improved internal controls to ensure that all annual recertifications are performed in a timely manner and that all required documents are kept in an organized manner. The Authority hired a Compliance Specialist in May 2025...
The Management of the Authority agrees with the findings; we will implement improved internal controls to ensure that all annual recertifications are performed in a timely manner and that all required documents are kept in an organized manner. The Authority hired a Compliance Specialist in May 2025 to perform quality control checks on the files to eliminate errors. The Public Housing Director is the responsible party, and controls will be in place by the end of the September 30, 2025 fiscal year.
View Audit 360680
Finding 569028 (2024-002)
Significant Deficiency 2024
Arenac County
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Equipment & Real Property Management
Condition: The county did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action Plan: The county f ill adopt needed policies per Uniform Guidance Responsible Official: Austin Hazelti,re, County Coordinator Expected Date of Completion: Dec ...
Condition: The county did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action Plan: The county f ill adopt needed policies per Uniform Guidance Responsible Official: Austin Hazelti,re, County Coordinator Expected Date of Completion: Dec mber 31, 2025
View Audit 360675
Finding 569027 (2024-001)
Significant Deficiency 2024
Rio Grande Headwaters Land Trust
CO
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2024-001: North American Wetlands Conservation Fund Assistance Listing Number: 15.623 U.S. Department of Interior Pass-through: N/A Compliance Requirement: Reporting Grant No.: N/A Type of finding: Internal Control Over Complian...
Finding 2024-001: North American Wetlands Conservation Fund Assistance Listing Number: 15.623 U.S. Department of Interior Pass-through: N/A Compliance Requirement: Reporting Grant No.: N/A Type of finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The Organization should strengthen its internal with adopted policies and procedures that include evaluation of grant terms and conditions to ensure compliance with reporting requirements. Action Taken: FFATA reports were completed in May 2025 for any funds withdrawn for the years 2024 and 2025 and the Trust is awaiting guidance on reporting retroactively for previous years. Rio Grande Headwaters Land Trust added a step to our ASAP.gov withdrawal instructions: Ensure to file a FFATA report on Sam.gov immediately if the funds drawn down are pass through (or schedule a reminder on your calendar for prior to the end of the next calendar month). The Executive Director is now the sole grant reviewer and signer on grant agreements, as well as the only ASAP.gov and SAM.gov admin which will allow the Land Trust to ensure compliance with reporting requirements in the future. If there are questions regarding this plan, please call the responsible party listed below. Sincerely yours, Laura Cusick Executive Director Rio Grande Headwaters Land Trust
View Audit 360669
Finding 569026 (2024-001)
Significant Deficiency 2024
Gardner Housing Authority
MA
HUD Housing Programs Eligibility Significant Deficiency
Planned Implementation Date of Corrective Action: July 2025 Person Responsible for Correctove Action: Krishonna Murray, Executive Director I. 2024-001 Eligibility Rent Calculation Other Matter/Significant Deficiency The Authority had instances of missing income verifcation. Gardner Housing Au...
Planned Implementation Date of Corrective Action: July 2025 Person Responsible for Correctove Action: Krishonna Murray, Executive Director I. 2024-001 Eligibility Rent Calculation Other Matter/Significant Deficiency The Authority had instances of missing income verifcation. Gardner Housing Authority has establised a system of internal control over the participant recertification process that meets HUD's requirements. Seven (7) to ten (10) files will be reviewed fiscally for quality assurance.
View Audit 360667
Integrated Justice Information Systems Institute, Inc.
VA
Reporting Internal Control / Segregation of Duties § 200.512
Action taken: Management has updated the process to verify that the reporting package, including the Single Audit report, is submitted to the FAC successfully. While management previously certified the reporting package properly, the final step of submission was not properly monitored and verified. ...
Action taken: Management has updated the process to verify that the reporting package, including the Single Audit report, is submitted to the FAC successfully. While management previously certified the reporting package properly, the final step of submission was not properly monitored and verified. Effective immediately, management has implemented a new step requiring the inclusion of a physical screenshot for the final submission to the FAC. This adjustment ensures proper documentation and alignment with compliance requirements. Person responsible: Maria Cardiellos, Executive Director Date completed: March 13, 2025
View Audit 360666
Finding 569022 (2024-001)
Material Weakness 2024
Bioindustrial Manufacturing and Design Ecosystem, Inc.
CA
Reporting Cash Management
Corrective Action Planned: 1. Continue to hire full-time accounting and finance personnel with experience in not-for-profit accounting and government reporting compliance. 2. Implement key internal controls identified by CrossCountry Consulting to ensure the completeness and accuracy of financial in...
Corrective Action Planned: 1. Continue to hire full-time accounting and finance personnel with experience in not-for-profit accounting and government reporting compliance. 2. Implement key internal controls identified by CrossCountry Consulting to ensure the completeness and accuracy of financial information. This includes establishing robust general ledger reviews and timely preparation of accounting reconciliations. 3. Establish quarterly review practices to ensure timely review of general ledger activity, timely requests for grant reimbursement, and accuracy of grant revenue and expense information. Anticipated Completion Date: 1. The Chief Financial Officer and Controller were hired in May 2025. Two additional accounting support staff were also hired in April 2025. 2. The assessment of key internal controls was completed in June 2025. Management anticipates controls will be in place and operating by September 2025. 3. Quarterly practices will commence immediately and will be an ongoing requirement through the completion of FY 2025.
View Audit 360659
Finding 569021 (2024-004)
Material Weakness 2024
Fairview Health Services
MN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2024-004 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Management will improve internal controls to include the documentation and retention of approval on all supply expenditures and the annual fringe benefit analysis. Responsible Offici...
Finding 2024-004 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Management will improve internal controls to include the documentation and retention of approval on all supply expenditures and the annual fringe benefit analysis. Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date –August 2025 Management agrees with the finding. Remediation: The accounting manager reviewed and approved the updated 2025 fringe benefit analysis with 2024 actuals on February 28, 2025. Upon finalization of the 2025 budget, the analysis will be revised and reviewed again. Accounting will collect evidence of review and approval of supply expenditure throughout the year to ensure proper retention of the documentation.
View Audit 360649
Finding 569020 (2024-003)
Material Weakness 2024
Fairview Health Services
MN
Procurement, Suspension & Debarment § 200.303 § 200.320
Finding 2024-003 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Monthly Suspension and Debarment files will be reviewed, and documented approval will be retained within the monthly files. Responsible Official – Dawn Ksepka, VP of Finance and Syst...
Finding 2024-003 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Monthly Suspension and Debarment files will be reviewed, and documented approval will be retained within the monthly files. Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date –June 30, 2025 Management agrees with the finding. Remediation: Starting June 2025, the monthly suspension and debarment file will be reviewed. A signed statement confirming its accuracy will be included post-review. The accounts payable standard work document will be updated accordingly.
View Audit 360649
Finding 569019 (2024-002)
Material Weakness 2024
Fairview Health Services
MN
Procurement, Suspension & Debarment § 200.303 § 200.320
Finding 2024-002 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date – July 31, 2025 Management agrees with the finding. Remediation: Fairview update...
Finding 2024-002 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date – July 31, 2025 Management agrees with the finding. Remediation: Fairview updated its internal control processes to better retain and document sole source procurement justification before entering vendor agreements. A standard form for sole source justification will be implemented to enhance documentation.
View Audit 360649
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