Corrective Action Plans

Finding 1190761 (2024-001)

Material Weakness 2024

MO

Subrecipient Monitoring Reporting § 200.510

Scotland County’s response for issues found: 1. We will double check to make sure we didn’t miss something for the SEFA report. 2. We will update the 2024 SEFA for the corrected amounts. 3. The Highway Planning and Construction (MODOT Intermodal) included the railroad bridge that no one could tell u...

Scotland County’s response for issues found: 1. We will double check to make sure we didn’t miss something for the SEFA report. 2. We will update the 2024 SEFA for the corrected amounts. 3. The Highway Planning and Construction (MODOT Intermodal) included the railroad bridge that no one could tell us where the money was coming from. This accounted for $1,228,104.64. We will correct this on the SEFA. 4. The ARPA was the interest received in 2024. We didn’t receive any more money from the state in 2024. We will get this added to the SEFA. 5. The HAVA Election Security Grant was missed when we were putting them in the report. We will get this added to the SEFA.

View Audit 395040

Finding 1187326 (2024-004)

Material Weakness 2024

South Texas Development Council

TX

Reporting Matching / Level of Effort / Earmarking § 200.512

Finding 2024-004 | Untimely Submission of Single Audit Reporting Package Noncompliance | Repeat Finding | Third Consecutive Year (2022-001, 2023-006, 2024-004) | 2 CFR §200.512(a) Finding Number: 2024-004 Planned Completion Date: June 30, 2026 (FY2025 single audit submitted to FAC on or before this ...

Finding 2024-004 | Untimely Submission of Single Audit Reporting Package Noncompliance | Repeat Finding | Third Consecutive Year (2022-001, 2023-006, 2024-004) | 2 CFR §200.512(a) Finding Number: 2024-004 Planned Completion Date: June 30, 2026 (FY2025 single audit submitted to FAC on or before this date) Responsible Official(s): Josafat Saldivar, Finance Director (primary); Juan E. Rodriguez, Executive Director (oversight and Board reporting) Agency Response: STDC acknowledges the finding and concurs that the Single Audit reporting package for the fiscal year ended September 30, 2024 was not submitted to the Federal Audit Clearinghouse (FAC) by the required deadline of June 30, 2025, under 2 CFR §200.512(a). STDC recognizes that this represents the third consecutive year in which the single audit has been submitted late, following Finding 2022-001 and Finding 2023-006, and takes seriously the compliance obligation and the operational risks associated with continued noncompliance with the submission deadline. The late submissions across FY2022, FY2023, and FY2024 are the direct result of a series of compounding operational disruptions originating with the Council's transition to a new accounting system in January 2022, further complicated by a ransomware attack in November 2023. Management provides the following chronological context to demonstrate the depth and duration of the disruptions that collectively prevented timely audit completion across three consecutive fiscal years: Accounting System Transition (2021-2022): In March 2021, following a six-month procurement process, STDC contracted with Lance, Soil & Lunghard, LLP (LSL, LLP), an authorized AccuFund reseller, to implement AccuFund as its new accounting platform. The go-live date was delayed from October 1, 2021 to January 1, 2022 to allow the Board of Directors to approve related payroll and operational changes. When the system launched on January 1, 2022, critical components — including the fringe benefit and indirect cost allocation pools, timesheet approvals, budget, requisitions, funding reports, and travel modules — had not been configured. Transaction history and beginning balances were imported incorrectly. Work with LSL, LLP concluded in September 2022 without resolution of these deficiencies. AccuFund Remediation (2022-2023): Beginning in October 2022, STDC engaged AccuFund directly to identify and correct the configuration deficiencies. In February 2023, AccuFund assigned a Senior Consultant to the engagement. Between March and October 2023, the Consultant worked with STDC to configure the fringe benefit and indirect cost pools, reconfigure payroll, and correct the transaction history and trial balances that had been incorrectly imported during the original implementation. This remediation work was still ongoing at the time of the ransomware attack. Ransomware Attack and Recovery (November 2023 – September 2024): On November 4, 2023, STDC suffered a ransomware attack that compromised the SQL database housing all AccuFund financial data. Following recovery efforts, STDC migrated to AccuFund Anywhere, a cloud-hosted version of the platform, and regained system access in late December 2023. Between January and March 2024, staff manually re-entered transaction data that had been processed offline during the system outage. Between April and September 2024, STDC continued working with the AccuFund Senior Consultant to finalize system configurations and correct remaining beginning balance and transaction history issues — many of which dated back to the original 2022 implementation errors. Sequential Audit Completion (2024-2026): The cumulative effect of these disruptions required STDC to complete three fiscal year audits in sequence rather than on schedule. The FY2022 audit was completed in December 2024 and submitted to the FAC, with a revised submission in January 2025 following an HHSC review that identified a misclassification of assistance listing number balances. The FY2023 audit was completed and submitted to the FAC in July 2025. Work on the FY2024 audit commenced in August 2025 and is being finalized for Board approval on March 26, 2026, with FAC submission to follow immediately. The FY2025 fiscal year ended September 30, 2025, and STDC is actively preparing for that audit with a target FAC submission date of June 30, 2026. Management acknowledges that the cumulative nature of these disruptions resulted in a multi-year audit backlog that could not be resolved within the annual submission deadlines. STDC is committed to breaking this cycle. With the AccuFund system now stable, the cloud migration complete, and three years of corrected financial records in place, STDC has the accounting infrastructure necessary to support timely audit completion going forward. The corrective actions below reflect the specific steps being taken to achieve the June 30, 2026 FY2025 submission target and to prevent recurrence in future years. Note: Because the FY2025 fiscal year ended September 30, 2025 and the FY2024 audit is being finalized concurrently, several of the steps below are already underway as of the date of this report (March 2026). Target dates reflect the current accelerated timeline required to achieve FAC submission by June 30, 2026. Corrective Actions to Be Implemented: Action 1 (Target: In progress — April 15, 2026): FY2025 Audit Preparation Timeline — A compressed audit preparation schedule has been established for the FY2025 audit (year ended September 30, 2025) with the following key milestones: final trial balance and year-end reconciliations delivered to the auditor by April 15, 2026; draft financial statements completed by the auditor by May 31, 2026; management review and final adjustments completed by June 10, 2026; final audit report issued by the auditor and reviewed and approved by the STDC Board of Directors by June 25, 2026; and submission of the complete reporting package to the Federal Audit Clearinghouse by June 30, 2026. Action 2 (Target: In progress — March 31, 2026): Auditor Engagement — FY2025 — De La Garza CPA Firm, P.C. has been engaged for the FY2025 audit. Fieldwork scheduling and document request lists are being coordinated to ensure the auditor can begin and complete work within the compressed timeline. STDC will provide all requested documentation on a priority basis to avoid delays in fieldwork. Action 3 (Targets: March 26, 2026; April 22, 2026; June 25, 2026): Board Reporting — The Executive Director will present audit status to the Board of Directors at the March 26, 2026 board meeting and at each subsequent board meeting. The June 30, 2026 FAC submission target will be tracked as a standing Board-level performance objective with final review and approval of the FY2025 audit report by the Board of Directors targeted for June 25, 2026. Action 4 (Target: July 31, 2026): FY2026 Audit Preparation Timeline — Upon submission of the FY2025 audit, STDC will immediately follow its formal written audit preparation timeline for the FY2026 audit (year ended September 30, 2026), with milestone dates beginning at fiscal year-end and targeting FAC submission by June 30, 2027. The timeline will be modeled on the Single Audit Submission Timeline Protocol adopted under Findings 2022-001 and 2023-006 and approved by the Executive Director. Monitoring and Evaluation: The Finance Director will maintain a running audit preparation status log updated weekly through June 30, 2026, and monthly thereafter. The Executive Director will report audit status to the Board of Directors at each meeting. The immediate target outcome is submission of the FY2025 single audit reporting package to the Federal Audit Clearinghouse on or before June 30, 2026. Achievement of this milestone will demonstrate STDC's return to timely compliance and is expected to support removal of the high-risk auditee designation in the FY2025 audit cycle.

View Audit 394928

Finding 1187298 (2024-003)

Material Weakness 2024

South Texas Development Council

TX

Reporting Significant Deficiency

Finding 2024-003 | Untimely Submission of Financial Status Reports — State Services HIV/SRVS Program Significant Deficiency in Internal Control over Compliance | Contract HHS001317000004 | First-Time Finding Finding Number: 2024-003 Planned Completion Date: June 30, 2025 Responsible Official(s): Jos...

Finding 2024-003 | Untimely Submission of Financial Status Reports — State Services HIV/SRVS Program Significant Deficiency in Internal Control over Compliance | Contract HHS001317000004 | First-Time Finding Finding Number: 2024-003 Planned Completion Date: June 30, 2025 Responsible Official(s): Josafat Saldivar, Fiscal Officer (primary); Juan E. Rodriguez, Executive Director (oversight and approval) Agency Response: STDC acknowledges the finding. FSR #1 under Contract HHS001317000004 (State Services — HIV/SRVS) for the period September 1, 2023 through February 29, 2024 was submitted on April 22, 2024, 22 days after the March 31, 2024 contractual due date required under Contract Attachment B §C. STDC concurs that the late submission constitutes noncompliance with the contract's reporting requirements. Finding 2024-003 shares the same root cause as Finding 2024-001: the absence of a formal, cross-program FSR submission calendar with assigned responsibility and advance reminder controls, compounded by the Fiscal Officer being new to the role during FY2024, and recovery efforts following the ransomware attack. Because both findings share a common root cause, STDC has designed a single integrated corrective action that will address both findings simultaneously through implementation of a cross-program FSR Submission Calendar covering all active federal and state contracts. Corrective Actions to Be Implemented: The corrective actions for Finding 2024-003 are the same as those described for Finding 2024-001. A single cross-program FSR Submission Calendar will be implemented to address both findings. The steps are provided below for reference. Action 1 (Target: April 30, 2025): Develop a formal, written FSR Submission Calendar covering all active federal and state programs, including State Services Contract HHS001317000004. The calendar will identify each FSR period, the contractual due date, the assigned responsible staff member, and advance reminder dates at 30 days and 7 days prior to each deadline. Action 2 (Target: April 30, 2025): Configure automated calendar reminders (Outlook or equivalent) for each FSR due date and each advance reminder date for all programs, including State Services. Reminders will be sent to the Fiscal Officer and the Executive Director. Action 3 (Target: May 15, 2025): Present the completed FSR Submission Calendar to the Executive Director for review and written approval. Retain the signed calendar in the grants compliance files and update it at the start of each new contract year. Action 4 (Target: May 31, 2025): Beginning in May 2025, include FSR submission status for all programs, including State Services, as a standing agenda item in the monthly Fiscal Officer report to the Executive Director. Action 5 (Target: June 30, 2025): Conduct a cross-training session with at least one backup staff member to ensure continuity of FSR submission across all programs in the event of staff absence or turnover. Monitoring and Evaluation: Monthly FSR status reports to the Executive Director will verify that all financial reports across all programs, including State Services, are submitted on or before contractual due dates. The FSR Submission Calendar will be reviewed and updated annually at the start of each contract year.

View Audit 394928

Finding 1187296 (2024-002)

Material Weakness 2024

South Texas Development Council

TX

Subrecipient Monitoring § 200.332

Finding 2024-002 | Subrecipient Not Monitored — City of Laredo Across Three Programs Material Weakness in Internal Control over Compliance | Ryan White (93.917) | HOPWA (14.241) | State Services (HHS001317000004) | First-Time Finding Finding Number: 2024-002 Planned Completion Date: June 30, 2025 (r...

Finding 2024-002 | Subrecipient Not Monitored — City of Laredo Across Three Programs Material Weakness in Internal Control over Compliance | Ryan White (93.917) | HOPWA (14.241) | State Services (HHS001317000004) | First-Time Finding Finding Number: 2024-002 Planned Completion Date: June 30, 2025 (retroactive review and system implementation); ongoing thereafter Responsible Official(s): Josafat Saldivar, Finance Director (monitoring schedule and fiscal monitoring); Program Managers — Ryan White, State Services, HOPWA (programmatic coordination); Juan E. Rodriguez, Executive Director (oversight and quarterly review) Agency Response: STDC acknowledges the finding and recognizes the seriousness of the Material Weakness classification. During FY2024, STDC did not conduct the required annual monitoring of the City of Laredo under the Ryan White, State Services, or HOPWA programs. Combined subrecipient expenditures for the City of Laredo across these three programs totaled $1,162,418. STDC concurs that this constitutes a failure to meet the subrecipient monitoring requirements of 2 CFR 200.332 and the applicable contract terms for all three programs. Management acknowledges that the absence of a formal, documented annual monitoring schedule allowed this gap to go undetected. STDC notes that five of six Ryan White and State Services subrecipients and three of four HOPWA subrecipients were monitored during FY2024; the lapse was isolated to the City of Laredo across all three programs. STDC takes seriously its obligation to ensure all subrecipients are monitored on schedule and is committed to implementing a comprehensive corrective action that addresses both the immediate gap and the underlying control deficiency. STDC also notes that subrecipient monitoring policies and procedures were formally developed and adopted as part of the corrective action for Finding 2022-006. The recurrence of a monitoring gap in FY2024 underscores the need for a more structured scheduling and tracking mechanism to ensure those procedures are consistently applied across all programs and subrecipients each grant year. Corrective Actions to Be Implemented: Action 1 (Target: April 30, 2025): Retroactive Monitoring Review — Conduct a desk review of the City of Laredo's FY2024 subrecipient expenditures, financial reports, and compliance documentation under Ryan White (ALN 93.917), State Services (HHS001317000004), and HOPWA (ALN 14.241), using the standardized monitoring tools and checklists established under STDC's existing Subrecipient Monitoring Policy. Document results and retain findings in the City of Laredo subrecipient monitoring files. Action 2 (Target: April 30, 2025): Develop a formal, written Annual Subrecipient Monitoring Schedule at the start of each grant year, covering all active programs and all subrecipients. The schedule will identify: subrecipient name, program(s), subaward amount, assigned monitoring staff, planned monitoring method (desk review or on-site), and planned and actual completion dates. The schedule must be reviewed and approved by the Executive Director. Action 3 (Target: May 15, 2025): Implement a Monitoring Tracking Log consistent with STDC's existing Subrecipient Monitoring Policy to be updated on an ongoing basis and reviewed weekly. The log will track monitoring visit dates, report draft and distribution dates, and status of any corrective actions required of subrecipients. Action 4 (Target: May 31, 2025): Implement a quarterly monitoring progress report to the Executive Director identifying: (a) subrecipients scheduled for monitoring, (b) monitoring completed to date, (c) any past-due monitoring, and (d) findings or corrective actions arising from completed monitoring activities. Action 5 (Target: Ongoing, beginning FY2025): At the start of each grant year, cross-reference the Annual Subrecipient Monitoring Schedule against all active subaward agreements and update the schedule whenever a new subaward is executed or a new subrecipient is added to any program, to ensure no subrecipient is omitted from the monitoring plan. Action 6 (Target: June 30, 2025): Conduct refresher training for all finance and program staff responsible for subrecipient monitoring on the requirements of 2 CFR 200.332, STDC's Subrecipient Monitoring Policy, and the use of the updated annual monitoring schedule and tracking log. Monitoring and Evaluation: Quarterly monitoring progress reports will be submitted to the Executive Director to verify that all subrecipients are monitored according to the annual schedule. The Annual Subrecipient Monitoring Schedule and Monitoring Tracking Log will be maintained in the subrecipient compliance files and available for audit review. Compliance with the Subrecipient Monitoring Policy will be reviewed annually, and any deviations will be addressed through staff corrective action plans as appropriate.

View Audit 394928

Finding 1187292 (2024-001)

Material Weakness 2024

South Texas Development Council

TX

Reporting Significant Deficiency

Finding 2024-001 | Untimely Submission of Financial Status Reports — Ryan White HIV/AIDS Program Significant Deficiency in Internal Control over Compliance | ALN 93.917 | First-Time Finding Finding Number: 2024-001 Planned Completion Date: June 30, 2025 Responsible Official(s): Josafat Saldivar, Fin...

Finding 2024-001 | Untimely Submission of Financial Status Reports — Ryan White HIV/AIDS Program Significant Deficiency in Internal Control over Compliance | ALN 93.917 | First-Time Finding Finding Number: 2024-001 Planned Completion Date: June 30, 2025 Responsible Official(s): Josafat Saldivar, Finance Director (primary); Juan E. Rodriguez, Executive Director (oversight and approval) Agency Response: STDC acknowledges the finding. FSR #1 under Contract HHS001122200004 (Ryan White HIV/AIDS Program, ALN 93.917) for the period April 1 through September 30, 2023 was submitted on February 14, 2024, 106 days after the October 31, 2023 contractual due date. STDC concurs that the late submission constitutes noncompliance with the reporting requirements of Contract HHS001122200004 and 2 CFR Part 200. STDC recognizes the need for a more formalized and proactive process to ensure timely submission of all required financial reports. No formal, cross-program FSR submission calendar with assigned responsibility and automated advance reminders was in place during FY2024. Related reports had been prepared and submitted by the former Finance Director, Ms. Julia C. Gonzalez, but this one had not been completed prior to her departure. Mr. Josafat Saldivar was appointed as Interim Fiscal Officer after Ms. Gonzalez's departure (last work date was October 13, 2023). Shortly after his interim appointment, STDC suffered a ransomware attack on November 3, 2023, which also impacted the accounting system. Recovery efforts were completed and the database restored in January 2024, after which Mr. Saldivar and his staff began data entry and catching up on required reports for all funding agencies. STDC is fully committed to implementing the controls necessary to prevent recurrence across all programs. Corrective Actions to Be Implemented: Action 1 (Target: April 30, 2025): Develop a formal, written FSR Submission Calendar covering all active federal and state programs (Ryan White, State Services, HOPWA, Aging Cluster, LIHEAP). The calendar will identify each FSR period, the contractual due date, the assigned responsible staff member, and advance reminder dates at 30 days and 7 days prior to each deadline. Action 2 (Target: April 30, 2025): Configure automated calendar reminders (Outlook or equivalent) for each FSR due date and each advance reminder date. Reminders will be sent to the Fiscal Officer and the Executive Director for all programs. Action 3 (Target: May 15, 2025): Present the completed FSR Submission Calendar to the Executive Director for review and written approval. Retain the signed calendar in the grants compliance files and update it at the start of each new contract year. Action 4 (Target: May 31, 2025): Beginning in May 2025, include FSR submission status (upcoming due dates, submission dates, and any variances from the schedule) as a standing agenda item in the monthly Fiscal Officer report to the Executive Director. Action 5 (Target: June 30, 2025): Conduct a cross-training session with at least one backup staff member to ensure continuity of FSR submission across all programs in the event of staff absence or turnover. Monitoring and Evaluation: Monthly FSR status reports to the Executive Director will verify that all financial reports are submitted on or before contractual due dates. The FSR Submission Calendar will be reviewed and updated annually at the start of each contract year. Any late submission will be immediately reported to the Executive Director and documented in the Finance Department's internal review records.

View Audit 394928

Finding 1187257 (2024-004)

Material Weakness 2024

Town of Brookline

MA

Reporting Material Weakness

Audit Finding Reference: 2024-004 Improve Internal Controls Over Reporting Planned Corrective Action: The Town will establish and implement formal procedures to ensure quarterly reports submitted to the federal agency are reconciled to the general ledger, subject to a documented independent review, ...

Audit Finding Reference: 2024-004 Improve Internal Controls Over Reporting Planned Corrective Action: The Town will establish and implement formal procedures to ensure quarterly reports submitted to the federal agency are reconciled to the general ledger, subject to a documented independent review, and support by retained source documentation. Planned Implementation Date of Corrective Action: The revenue loss calculation was corrected on April 23, 2025, effective with the Quarter 1, 2025 (January–March) reporting period. The independent review process will begin on January 30, 2026.

View Audit 394853

Finding 1187255 (2024-003)

Material Weakness 2024

Town of Brookline

MA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.318 § 200.327

Audit Finding Reference: 2024-003 Improve Internal Controls Over Procurement Planned Corrective Action: The Town will review and revise its procurement procedures to ensure that federal requirements under the Uniform Guidance are followed for all federally funded transactions. For future federally f...

Audit Finding Reference: 2024-003 Improve Internal Controls Over Procurement Planned Corrective Action: The Town will review and revise its procurement procedures to ensure that federal requirements under the Uniform Guidance are followed for all federally funded transactions. For future federally funded contracts, the Town will maintain documentation demonstrating adherence to Uniform Guidance procurement requirements, including appropriate justifications for exemptions. The Town will ensure program staff are trained on the distinction between federal and state procurement requirements. Planned Implementation Date of Corrective Action: February 2, 2026

View Audit 394853

Finding 1187253 (2024-006)

Material Weakness 2024

Town of Brookline

MA

Allowable Costs / Cost Principles § 200.430

Audit Finding Reference: 2024-006 Improve Documentation and Controls over Allowable Costs Planned Corrective Action: The Town will implement and enforce procedures to ensure all employees whose salaries or wages are charged to federal grants maintain and retain appropriate time and effort documentat...

Audit Finding Reference: 2024-006 Improve Documentation and Controls over Allowable Costs Planned Corrective Action: The Town will implement and enforce procedures to ensure all employees whose salaries or wages are charged to federal grants maintain and retain appropriate time and effort documentation, including timesheets for hourly staff and semi-annual certifications for salaried staff, in compliance with Uniform Guidance. Management has made staff aware of the Time and Effort reporting requirements associated with Federal grants and will work with grant managers and finance department staff to ensure this requirement is implemented during Fiscal 2026; on or about March 18th.

View Audit 394853

Finding 1187247 (2024-005)

Material Weakness 2024

Town of Brookline

MA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318 § 200.327

Audit Finding Reference: 2024-005 Improve Procurement Procedures Planned Corrective Action: The Town will revise its internal controls over procurement to ensure compliance with Uniform Guidance requirements, regardless of state law exemptions. The Town will ensure adequate documentation is retained...

Audit Finding Reference: 2024-005 Improve Procurement Procedures Planned Corrective Action: The Town will revise its internal controls over procurement to ensure compliance with Uniform Guidance requirements, regardless of state law exemptions. The Town will ensure adequate documentation is retained for all federally funded procurements, and that procurement staff and grant managers are trained on the distinction between federal and state procurement requirements. Planned Implementation Date of Corrective Action: Management has made staff aware of the Federal procurement requirements associated with Federal grants and will work with grant managers, finance and procurement department staff to ensure this requirement is implemented in fiscal year 2026; on or about March 18, 2026.

View Audit 394853

Finding 1187240 (2024-003)

Material Weakness 2024

Rebuilding Together South Sound

WA

Allowable Costs / Cost Principles Material Weakness

This is a reiteration of Finding 2024-002. Please refer to corrective action plan under Finding 2024-002. Management will review procedures and adopt a system to adequately document and retain approval of disbursements.

View Audit 394851

Finding 1187091 (2024-002)

Material Weakness 2024

City of Claremont, New Hampshire

NH

Reporting

Finding #2024-002 – Internal Control over Federal Grant Reporting Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2024, including federal funds that were received in advance. Material audit adjustments were required to record grant rece...

Finding #2024-002 – Internal Control over Federal Grant Reporting Description of Finding: The City received a significant amount of grant funding during the year ending June 30, 2024, including federal funds that were received in advance. Material audit adjustments were required to record grant receivables, an advance from grantors, and the related impact on grant revenue. The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles. Statement of Concurrence or Nonconcurrence: Concurrence Planned Correction Action: The Finance Department has started reviewing active grants on a quarterly basis. A new Planning & Development Director has been hired and is focused on implementing improved grant management through staff reassignment and creation of new grant procedures. Grant administrators are now entering Accounts Receivable for anticipated reimbursements. The Finance Director is building out a SEFA, with supplemental grant information that can be used to track grants from year to year. Staffing shortages have played a critical role in delaying significant progress in this area, however, we have made progress and are confident new staffing approaches will directly address and correct this finding. Anticipated Completion Date: 12/31/2026

View Audit 394816

Finding 1186854 (2024-001)

Material Weakness 2024

Trenton Indian Service Area, Inc.

ND

Reporting

The Organization will utilize their outside accounting firm more effectively so they can prepare the financial reports and records on a timely basis for the auditor.

View Audit 394601

Finding 1186734 (2024-003)

Material Weakness 2024

City of Natchez, Mississippi

MS

The City Clerk will ensure that the external auditor is engaged prior to the commencement of financials. All required documentation will be submitted in a timely manner.

View Audit 394470

Finding 1186678 (2024-002)

Material Weakness 2024

CITY OF ANGOON

AK

Reporting Material Weakness § 200.512

We concur with the recommendation. The City of Angoon has diligently worked to meet the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. The Fiscal year endi...

We concur with the recommendation. The City of Angoon has diligently worked to meet the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. The Fiscal year ending 06/25/2025 will be submitted timely, as well as all future audits. An external accountant was hired to help train and oversee the city accounting staff which has allowed the accounting records to easily be prepared for future audits.

View Audit 394385

Finding 1186590 (2024-002)

Material Weakness 2024

Camcare Health Corporation

NJ

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding Number 2024-002 Planned Corrective Action: CAMcare has implemented enhanced controls over the financial screening and sliding fee discount application process to ensure compliance with 42 CFR §56.303(g)(2). Prior to the application of any sliding fee discount, financial screening staff are n...

Finding Number 2024-002 Planned Corrective Action: CAMcare has implemented enhanced controls over the financial screening and sliding fee discount application process to ensure compliance with 42 CFR §56.303(g)(2). Prior to the application of any sliding fee discount, financial screening staff are now required to verify that the patient’s application rating (based on income and family size) aligns with the corresponding Federal Poverty Level (FPL) category and discount level configured within the Epic system. Discounts will not be applied unless this validation is completed. To address inconsistencies identified during the audit period, CAMcare has formalized procedures requiring that all updates to the sliding fee discount schedule, including changes to FPL thresholds or discount percentages, are communicated to registration, financial screening, and billing staff prior to implementation. Additionally, system-level updates within Epic must be validated by designated personnel to ensure that the updated fee schedule is accurately reflected before being used in patient billing. Supervisory review controls have also been strengthened. Financial screening supervisors will perform monthly spot checks of a defined sample of patient accounts to verify that sliding fee discounts have been applied correctly and are supported by complete and accurate patient application data. Any discrepancies identified will be documented, corrected, and escalated for follow-up training or process improvement as necessary. In addition, CAMcare will reinforce staff training on financial screening policies and procedures on a periodic basis and maintain documentation of completed training. Management will monitor compliance through ongoing supervisory review and periodic evaluation of screening and billing accuracy to ensure adherence to established policies. These corrective actions are designed to strengthen internal controls over financial screening and billing processes, ensure accurate application of sliding fee discounts, and reduce the risk of noncompliance in future reporting periods. Anticipated Completion Date: January 1st, 2025, with ongoing monthly monitoring and periodic training. Responsible Contact Persons: Eshan Singh, Vice President of Finance, Analytics & Technology

View Audit 394296

Finding 1182800 (2024-002)

Material Weakness 2024

Municipality of Comerio

PR

HUD Housing Programs § 200.327 § 200.328

The Municipality of Comerío made a contract with an auditing firm to work on the reports and submission of the FASS-PH financial report compliance for the years in which the reports were not submitted. Furthermore, instructions were given for the HUD Coordinator to monitor the delivery of reports by...

The Municipality of Comerío made a contract with an auditing firm to work on the reports and submission of the FASS-PH financial report compliance for the years in which the reports were not submitted. Furthermore, instructions were given for the HUD Coordinator to monitor the delivery of reports by the contracted auditing firm and to ensure that the contract for this service is finalized.

View Audit 394202

Finding 1182414 (2024-001)

Material Weakness 2024

COMMITTEE ON TEMPORARY SHELTER, INC.

VT

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking

Finding type: Significant deficiency

View Audit 393826

Finding 1182414 (2024-001)

Material Weakness 2024

COMMITTEE ON TEMPORARY SHELTER, INC.

VT

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking

Federal awards: 14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants

View Audit 393826

Finding 1182414 (2024-001)

Material Weakness 2024

COMMITTEE ON TEMPORARY SHELTER, INC.

VT

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking

Criteria: Organizations spending more than the minimum threshold in Federal awards must submit an audit reporting package to the Federal Audit Clearinghouse within nine months of the end of the fiscal year per the requirements of the Uniform Guidance.

View Audit 393826

Finding 1182414 (2024-001)

Material Weakness 2024

COMMITTEE ON TEMPORARY SHELTER, INC.

VT

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking

Condition: The Organization did not submit the reporting package by the required submission date for the year ended September 30, 2024.

View Audit 393826

Finding 1182414 (2024-001)

Material Weakness 2024

COMMITTEE ON TEMPORARY SHELTER, INC.

VT

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking

Management, in conjunction with COTS's outsourced accounting team, has implemented enhanced grant review procedures to ensure all funding agreements are evaluated for federal characteristics when awards are received and again prior to fiscal year-end close. Going forward, COTS's outsourced accountin...

Management, in conjunction with COTS's outsourced accounting team, has implemented enhanced grant review procedures to ensure all funding agreements are evaluated for federal characteristics when awards are received and again prior to fiscal year-end close. Going forward, COTS's outsourced accounting team will maintain a complete grant inventory, document the federal/nonfederal determination for each award, and review all new and existing grant agreements before year-end to confirm whether Single Audit reporting requirements apply. Management believes these procedures will help ensure timely identification of federal awards and timely submission of future audit reporting packages.

View Audit 393826

Finding 1182359 (2024-002)

Material Weakness 2024

Village of Vinton, Texas

TX

Reporting § 200.512

2024-002 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2023, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2024, in accordance with the federal requirements. In addit...

2024-002 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2023, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2024, in accordance with the federal requirements. In addition, due to the late issuance of the 2024 fiscal year audit, the submission deadline for FY 2024 of June 30, 2025 has passed and as such, the Village did not meet the submission deadline. Correction Action: The Village will ensure the data collection form for the fiscal year ending September 30, 2025 is submitted at the completion of the audit. Responsible Parties: Village Administrator, Community and Economic Development Coordinator and Accounting Supervisor. Anticipated Completion Date: June 2026

View Audit 393792

Finding 1182298 (2024-005)

Material Weakness 2024

The Order of Fishermen Ministry Head Start Program, Inc.

MI

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

TOFMHS concurs with the finding. The Agency filed both semi annual and annual financial reports for three grants during the fiscal year on a timely basis. The one semi-annual report was inadvertently filed late. However, upon notice by the Payment Management System of it being overdue, it was immedi...

TOFMHS concurs with the finding. The Agency filed both semi annual and annual financial reports for three grants during the fiscal year on a timely basis. The one semi-annual report was inadvertently filed late. However, upon notice by the Payment Management System of it being overdue, it was immediately filed. The Agency will prepare a checklist of required federal reports by the finance department, which will be monitored by the Program Director. Responsible Person: Fiscal Officer/Program Director Completion Date: January 1, 2025

View Audit 393724

Finding 1182297 (2024-004)

Material Weakness 2024

The Order of Fishermen Ministry Head Start Program, Inc.

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

TOFMHS concurs with the finding. There was turnover in the finance department, moving forward TOFMHS will implement adequate and sufficient internal controls to ensure that approvals charged to the grant are reviewed and approved by authorized members of TOFMHS. Responsible Person: Fiscal Officer/Pr...

TOFMHS concurs with the finding. There was turnover in the finance department, moving forward TOFMHS will implement adequate and sufficient internal controls to ensure that approvals charged to the grant are reviewed and approved by authorized members of TOFMHS. Responsible Person: Fiscal Officer/Program Director Completion Date: January 1, 2025

View Audit 393724

Finding 1182294 (2024-003)

Material Weakness 2024

The Order of Fishermen Ministry Head Start Program, Inc.

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

TOFMHS concurs with the finding. The agency retained new auditors for the June 30,2024 fiscal year, subsequent to the due date for submission of the data collection reports. Corrective Action to be Taken: The Agency will take all reasonable measures to work with the new auditors to complete the audi...

TOFMHS concurs with the finding. The agency retained new auditors for the June 30,2024 fiscal year, subsequent to the due date for submission of the data collection reports. Corrective Action to be Taken: The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period. Responsible Person: Fiscal Officer/Program Director Completion Date: January 1, 2025

View Audit 393724

Corrective Action Plans

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