Corrective Action Plans

Finding 564607 (2024-006)

Material Weakness 2024

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

Questioned Costs Internal Control / Segregation of Duties § 200.430

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place for the maintenance, review, and approval of time certifications. See 2024-005 for management's detailed action plan surrounding the time certification findings.

View Audit 358741 Questioned Costs: $1

Finding 564606 (2024-005)

Material Weakness 2024

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

Questioned Costs Internal Control / Segregation of Duties § 200.430

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place for the review and approval of time certifications. Action Plan:  Review current staffing for employees paid with federal funds: o To ensure accurate financial reporti...

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place for the review and approval of time certifications. Action Plan:  Review current staffing for employees paid with federal funds: o To ensure accurate financial reporting, the Finance Team must establish a structured filing system within Google Drive/Team Sheets under Payroll with the following structure: [FY25 / Time Certifications].  Subfolder Structure:  Semi-Annual Time Certs  Monthly Time Certs  Time Certs Internal Audit o Time Certs Internal Audit  Download the Detail Distribution Report for the current year to date.  Add a column identify the Source of Funds based on budget unit coding.  Create a Pivot Table using the Source of Funds column, employee names, and amounts.  Time Certification Requirements: Employees paid with federal funds must complete time certifications.  Less than 100% federal funded: Monthly time certification required.  100% federally funded: Semi-annual time certification required.  One-time stipend from federal funds: No time certification required, but the offer letter documenting the stipend must be saved.  Anticipated completion date of May 15, 2025, with an updated monthly review.  Create, review, and secure signatures for time certs: o All time certifications must be created, reviewed, and signed by both the employee and supervisor as soon as possible.  If a time certification is not received, a payroll redistribution will be required to move the salary out of the federal fund – this is not ideal and should be avoided. o Timely completion ensures compliance and prevents unnecessary adjustments.o Anticipated completion date of May 15,2025, with an updated monthly review.  Conduct a quarterly audit of time certifications and federally funded payroll records: o As stated above, if a time certification is not received, a payroll redistribution will be required to move the salary out of the federal fund, which is not ideal and should be avoided. o The anticipated completion date is May 20, 2025, with an updated monthly review.

View Audit 358741 Questioned Costs: $1

Finding 564605 (2024-004)

Material Weakness 2024

Kipp Delta, Inc. D/b/a Kipp Delta Public Schools

AR

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place for the review and approval of expenditures and maintenance of supporting documentation surrounding federal awards. Action Plan:  See the “Conduct Training Sessions fo...

Views of responsible officials and planned corrective actions: Management agrees with this finding and will put procedures in place for the review and approval of expenditures and maintenance of supporting documentation surrounding federal awards. Action Plan:  See the “Conduct Training Sessions for Expenditures Personnel” and “Audit of all FY25 YTD Expenditures” sections of management’s action plan for finding 2024-001  Review and update the Allowable Funds document o Locate the latest Allowable Funds Guide created by KIPP Delta. o Review and update the guide as necessary. o Store the updated guide in a central cloud location for responsible personnel to access easily. o Process completed as of April 17, 2025.  Develop a Federal Funds Workflow in Avid for POs and invoices: o A designated finance team member must review all federally funded purchases to improve the federal funds purchasing process. Steps include:  Create a separate workflow in Avid for POs and invoices to track federal purchases.  Ensure a purchase order is created before an invoice is submitted and paid.  Attach all required documentation to the PO, as with all other expenditures.  Verify that the expenditure complies with the Allowable Funds guide o Anticipated completion date of May 30, 2025.

View Audit 358741 Questioned Costs: $1

Finding 564600 (2024-001)

Significant Deficiency 2024

West Valley Housing Authority

OR

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN -For FY 2024 Audit Findings FINDING: 2024-001-CFDA 14.871 & 14.879: U.S. Department of Housing and Urban Development’s (HUD’s) Section 8 Housing Choice Voucher (HCV) Program & Housing Quality Standards Inspection/HQS Enforcement CRITERIA: 24 CFR 982.405 & 983.103 requir...

CORRECTIVE ACTION PLAN -For FY 2024 Audit Findings FINDING: 2024-001-CFDA 14.871 & 14.879: U.S. Department of Housing and Urban Development’s (HUD’s) Section 8 Housing Choice Voucher (HCV) Program & Housing Quality Standards Inspection/HQS Enforcement CRITERIA: 24 CFR 982.405 & 983.103 require units leased, under the HCV Program, to be inspected at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. CONDITION: During the audit, three (3) failed HQS inspections, with life threatening issues as defined by the WVHA’s Administrative Plan, were found that did not receive a pass in conformance with the Criteria noted above and no HAP abatement process was enforced. PLAN FOR CORRECTION: Staffing- The West Valley Housing Authority created a new position of ‘Inspector’ and hired a candidate with a start of employment on January 6, 2025. This action consolidates the HCV HQS inspection function to one dedicated staff member as opposed to the two HCV Caseworkers who had been performing this function (along with their regular case work duties). Inspection Protocols- With the limitation of time imposed by the 24-hour remedy period, staff were calling the landlords as soon as they noted a Life, Health & Safety deficiency. Inspection staff have been informed that all communications (including phone calls) need to be documented in writing and a final inspection needs to be conducted to verify that the deficiencies have been corrected, and the inspection has passed. CONTACTS FOR PLAN: Cheryl Slagle – Housing Programs Manager Ph. (503) 623-8387 Ext. 328 cslagle@wvpha.org Christian Edelblute - Executive Director Ph. (503) 623-8387 Ext. 314 cedelblute@wvpha.org

View Audit 358730

Finding 564599 (2024-003)

Significant Deficiency 2024

National Indian Youth Council, Inc.

NM

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

Recommendation We recommend that NIYC strengthen its payroll controls by: Implementing a secondary review of WEX timesheets prior to payroll processing, - Requiring all pay rate changes to be documented using standardized personnel action forms, and -Conducting periodic payroll audits to verify comp...

Recommendation We recommend that NIYC strengthen its payroll controls by: Implementing a secondary review of WEX timesheets prior to payroll processing, - Requiring all pay rate changes to be documented using standardized personnel action forms, and -Conducting periodic payroll audits to verify compliance with documentation and approval requirements. Management Response Corrective Action: NIYC will strengthen internal controls over payroll by implementing additional monitoring and review processes. Going forward, the HR Accounting Coordinator will be responsible for an annual review of all staff employment files to ensure that all required documentation is present and up to date. Furthermore, no changes will be made to any employee pay rate without prior written approval and documentation using the standardized personnel action form. Once the change has been made in the payroll system, all approvals and documentation for the change in pay rate will be given to the HR Accounting Coordinator to include in the employee's file. We have also implemented a secondary review of WEX timesheets by the Accounting Manager during the payroll process. This should find and correct any errors in the spreadsheet used to summarize the timesheets and process WEX payroll. Due Date of Completion: Implementing new internal controls starting June 1, 2025 Responsible Person(s): Accounting Manager, HR Accounting Coordinator

View Audit 358729

Finding 564598 (2024-002)

Significant Deficiency 2024

National Indian Youth Council, Inc.

NM

Eligibility Significant Deficiency § 200.303 § 200.430

Recommendation Implement a centralized, access-controlled digital system for participant file storage. Additionally, management should require the use of a standardized eligibility checklist and conduct periodic file audits to ensure documentation completeness and compliance with WIOA requirements. ...

Recommendation Implement a centralized, access-controlled digital system for participant file storage. Additionally, management should require the use of a standardized eligibility checklist and conduct periodic file audits to ensure documentation completeness and compliance with WIOA requirements. Management Response Corrective Action: In response to this incident, we have reinstated the Eligibility Determination and Intake (EDIR) Form. This form clearly states the participant identification information, the characteristics tracked by our program data management tool (GPMS), and states what has been provided by the participant to determine their eligibility for the program. Provided in a check list format, the form clearly demonstrates what makes the participant eligible for our program services. The form also lists the documentation included in the application that has been provided by the participant. This form added to the program application and maintained in the participant's official record will ensure that all WIOA eligibility documentation has been received, reviewed, and approved at the time of intake. Due Date of Completion: Completed as of May 31, 2025 Responsible Person(s):Director of Programs and Development is responsible for re-instating the use of the form and the Field Office Managers and Job Developers are responsible for filling out the form and including it in the participant's official record.

View Audit 358729

Finding 564597 (2024-001)

Significant Deficiency 2024

National Indian Youth Council, Inc.

NM

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512

Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: NIYC has been working towards getting caught up on the timely audit ...

Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: NIYC has been working towards getting caught up on the timely audit completion requirement as per the 2CFR 200.512, including the retention of a larger audit firm to schedule and complete the audit in a more timely manner. We have also implemented a monthly and year-end closing process to facilitate filing of future Single Audit reporting packages. Due Date of Completion:March 31, 2026 Responsible Person(s): NIYC Management

View Audit 358729

Finding 564596 (2024-004)

Significant Deficiency 2024

Town of Lincoln

RI

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.318 § 200.319 § 200.320

Finding 2024-004 Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding The Town of Lincoln’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.303, and 200.318 through 200.326 within Uniform Guidance. Statement ...

Finding 2024-004 Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding The Town of Lincoln’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.303, and 200.318 through 200.326 within Uniform Guidance. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action Management is working with our current auditors to update the Town’s procurement policies to be in compliance with Uniform Guidance. Name of Contact Person John Cimino, Finance Director Projected Completion Date 6/30/2026

View Audit 358720

Finding 564593 (2024-005)

Significant Deficiency 2024

Goshen Community Schools

IN

Cash Management Subrecipient Monitoring Significant Deficiency § 200.303

FINDING 2024-005 Finding Subject: Special Education Cluster (IDEA) - Internal Controls Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash ...

FINDING 2024-005 Finding Subject: Special Education Cluster (IDEA) - Internal Controls Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash Management Requests for reimbursement will not be submitted until the Treasurer has attached the supporting documentation from the financial software system (member schools will provide documentation). The documentation will be reviewed and approved by the Executive Director of ECSEC prior to submission to the Treasurer. The reimbursement request will require an approval signature from the Chief Financial Officer/Treasurer prior to submittal. Anticipated Completion Date: June 2025

View Audit 358719

Finding 564590 (2024-004)

Material Weakness 2024

Goshen Community Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2024-004 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Heather Bontrager, Director of School Nutrition and Sheryl Graves, Purchasing Specialist Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur ...

FINDING 2024-004 Finding Subject: Child Nutrition Cluster - Suspension and Debarment Contact Person Responsible for Corrective Action: Heather Bontrager, Director of School Nutrition and Sheryl Graves, Purchasing Specialist Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment Verification checks will be conducted annually at the start of the new program year, or upon execution of a new vendor contract expected to exceed $25,000. 1. Verification Steps: 􀁸 Vendor List Compilation: 􀁸 The Accounts Payable Specialist will generate a list of all vendors paid from Fund 0800 in the prior fiscal year. 􀁸 Identify vendors with aggregate disbursements of $25,000 or more. 􀁸 Include new vendors anticipated to exceed $25,000 in the upcoming year based on planned purchases or contracts. 2. SAM.gov Check: 􀁸 For each vendor identified, search their legal business name or DUNS/UEI number in the SAM.gov database. 􀁸 Verify that the vendor is listed as "Active" and not debarred or suspended. 3. Documentation: 􀁸 Print or save a PDF of the SAM.gov record for each verified vendor. 􀁸 The PDF notes the date of verification and name of the staff member who completed the check. 􀁸 Maintain documentation in a central procurement or compliance folder for audit purposes. 4. Annual Certification: 􀁸 The Purchasing Specialist and Director of Nutrition Services will jointly sign an Annual Vendor Verification Certification Form confirming that all applicable vendors have been checked and meet SAM.gov requirements. 􀁸 Submit the signed form to the Business Office and retain for audit documentation. Ongoing Monitoring: For any new vendors added mid-year with expected expenditures over $25,000 or contracts amended to exceed the $25,00 threshold, repeat the above verification process before any payment is made. Anticipated Completion Date: August 2025

View Audit 358719

Finding 564584 (2024-003)

Material Weakness 2024

Goshen Community Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Contact Person Responsible for Corrective Action: Heather Bontrager, Director of Nutrition and Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Descript...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Contact Person Responsible for Corrective Action: Heather Bontrager, Director of Nutrition and Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable Costs/Cost Principles This finding was limited to payroll claims and payroll vendor disbursements and did not involve accounts payable vendor disbursements. For payroll disbursements, once payroll is processed, a distribution report is sent to the Director of Nutrition to review all employees paid from the Federal Nutrition Program (Fund 0800). The Director communicates any necessary corrections to employee distributions, which are then adjusted by the payroll specialist, if needed. During the audit period, the school corporation experienced a vacancy in the payroll specialist position. As a result, the Treasurer processed payroll and the Deputy Treasurer conducted the reviews. However, the school corporation did not obtain signatures on the payroll reports during this time. The only signed documentation was the ACH report used for the bank upload. Going forward, the school will implement the use of digital signatures whenever possible to document payroll report reviews. For payroll vendor claims, vouchers are generated from the financial system and are signed by both the payroll specialist and the Chief Financial Officer. These signed vouchers are also included on the board docket. Although this process was in place during the audit period, the school corporation did not have a fully effective internal control system to ensure that all payroll reports were consistently signed following review by the Treasurer. Anticipated Completion Date: June 2025

View Audit 358719

Finding 564581 (2024-003)

Significant Deficiency 2024

West Branch Area School District

PA

Reporting

The District’s Business Manager worked with and will continue to work with the external auditor in order to gain a more thorough understanding on the preparation for the adjustments and the SEFA going forward.

View Audit 358708

Finding 564577 (2024-005)

Significant Deficiency 2024

Midcoast Maine Community Action

ME

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2024-005 – Significant Deficiency – Internal Control Significant Deficiency in Internal Control: The Organization’s internal control policies require that Supervisors approve all timesheets prior to submission to the Administrative & Fiscal Services Department. During audit procedures, one timeshee...

2024-005 – Significant Deficiency – Internal Control Significant Deficiency in Internal Control: The Organization’s internal control policies require that Supervisors approve all timesheets prior to submission to the Administrative & Fiscal Services Department. During audit procedures, one timesheet selected for testing did not have the required approval from the employee’s supervisor. The timesheet was processed for payment without documented supervisory approval. The failure to obtain approval on the timesheet was due to a new supervisor inadvertently missing the employee’s timecard for approval. Controls in place did not prevent the timesheet from being processed without the necessary supervisory review Recommendation: We recommend that the Organization provide additional training to new supervisors on the importance of reviewing and approving timesheets promptly. Additionally, efforts should be made to ensure continuity of internal controls in the event of staffing or responsibility changes. Management should strengthen controls to prevent processing of timesheets without required approvals. Management should periodically test these controls to ensure they operate effectively, particularly following changes in key personnel involved in the process. Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities Corrective Action to be Taken: The Finance Director, in collaboration with the HR Assistant, conducts biweekly reviews of employee timesheets to ensure that both employees and their supervisors have completed and approved submissions prior to payroll processing. MMCA has held meetings with both new and tenured managers to emphasize the critical importance of timely, accurate, and fully approved timesheets. MMCA’s contracted payroll processing company enforces a strict submission deadline to ensure employees are paid on time. In accordance with federal labor regulations, all hours worked must be paid within a reasonable timeframe. Once payroll is submitted to the processor, time sheets can no longer be edited – making the window for corrections very limited. To strengthen accountability, the HR Assistant has implemented a system rule requiring that supervisors cannot approve a timesheet before it has been reviewed and submitted by the employee. This ensures that both parties are actively verifying time entries. Ongoing management training is provided to reinforce best practices in timekeeping and payroll compliance. Additionally, the Finance Director will collaborate with the Director of Human Resources and the President/CEO to revise and formalize the timecard approval process, ensuring consistency, transparency, and compliance across the organization. The anticipated completion date for this corrective action is 9/30/2025.

View Audit 358698

Finding 564573 (2024-004)

Significant Deficiency 2024

Midcoast Maine Community Action

ME

Procurement, Suspension & Debarment Reporting Significant Deficiency

2024-004 – Significant Deficiency – Internal Control Significant Deficiency in Internal Control: Management is responsible for the design and implementation of internal controls to ensure reporting is accurate, complete, and compliant with relevant regulations. Audit procedures noted that several r...

2024-004 – Significant Deficiency – Internal Control Significant Deficiency in Internal Control: Management is responsible for the design and implementation of internal controls to ensure reporting is accurate, complete, and compliant with relevant regulations. Audit procedures noted that several reports tested for federal and state agreements were not reviewed and approved before submission or lacked documentation that a review or approval occurred. Staff turnover and change of responsibilities has led to insufficient controls to ensure reporting review and approval documentation prior to submission. Without proper review and approval, there is a heightened risk that reports may be inaccurate, incomplete, or non-compliant with regulatory requirements. Recommendation: We recommend that the Organization prioritize training for staff involved in the preparation and review of reports. Clear guidelines, defined responsibilities, and established deadlines should be implemented to support accuracy and accountability. Additionally, efforts should be made to ensure continuity of internal controls in the event of staffing or responsibility changes. Management should periodically test these controls to ensure they operate effectively, particularly following changes in key personnel involved in the process. Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities Corrective Action to be Taken: The Fiscal Department has implemented a new agency-wide approval system to strengthen internal controls and streamline workflow processes. All relevant staff have received comprehensive training to ensure a smooth transition to the new software. The system enables submission of reports, journal entries, purchase orders, and supporting documentation for review and approval by Supervisors, Program Directors, and the President/CEO. The software maintains a complete audit trail, documenting the originator and each level of the approval. To ensure compliance and effectiveness, the Finance Director will conduct an internal audit six months into the fiscal year. This audit will evaluate adherence to established processes and procedures, confirm the effectiveness of internal controls, and identify any areas for improvement. The anticipated completion date for this corrective action is 9/30/2025.

View Audit 358698

Finding 564569 (2024-003)

Significant Deficiency 2024

Midcoast Maine Community Action

ME

Reporting § 200.508 § 200.510

2024-003 – Significant Deficiency – Internal Control Significant Deficiency in Internal Control: Management is responsible for preparing an accurate Schedule of Expenditures of Federal Awards (SEFA). Low-Income Home Energy Assistance expenditures were understated by $54,831 as federal LIAP and Ass...

2024-003 – Significant Deficiency – Internal Control Significant Deficiency in Internal Control: Management is responsible for preparing an accurate Schedule of Expenditures of Federal Awards (SEFA). Low-Income Home Energy Assistance expenditures were understated by $54,831 as federal LIAP and Assurance 16 funds were not included on the prepared SEFA. Insufficient internal controls over the preparation and review process for the SEFA to ensure all federal funds were included. Recommendation: The Organization should strengthen its review process to ensure that federal award program revenue reported in the statement of activities reconciles to the amounts reported on the SEFA. As part of this review, all required minimum elements should be traced to original source documentation, including award letters, grant reports, and trial balance profit and loss reports. Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities Corrective Action to be Taken: The Finance Director has initiated a training process to ensure that all fiscal team members are equipped to review contracts, grants, and Memorandum of Understanding (MOUs). This includes verifying that all applicable Assistance Listing Numbers (ALNs) are properly identified and that related revenue is accurately tracked within the accounting system. Additionally, a new revenue code has been established to separately track Low-Income Home Energy Assistance Program (LIHEAP) funds from other federal revenues. This ensures accurate reporting and proper classification of federal awards on the Schedule of Expenditures of Federal Awards (SEFA). The anticipated completion date for this corrective action is 9/30/2025.

View Audit 358698

Finding 564566 (2024-002)

Significant Deficiency 2024

Midcoast Maine Community Action

ME

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2024-002 – Significant Deficiency – Internal Control and Noncompliance Material Weakness in Internal Control and Material Noncompliance: Per the Organization’s nonprofit indirect cost rate agreement with U.S. Department of Health and Human Services, the base for calculating indirect costs is total...

2024-002 – Significant Deficiency – Internal Control and Noncompliance Material Weakness in Internal Control and Material Noncompliance: Per the Organization’s nonprofit indirect cost rate agreement with U.S. Department of Health and Human Services, the base for calculating indirect costs is total direct costs excluding capital expenditures. Audit procedures noted MMCA included capital expenditures in the direct cost base used for indirect cost calculations. MMCA was not in compliance with indirect cost calculation requirements. The total direct costs base used for the indirect expense calculation was overstated, which lead to an overstatement of indirect costs charged to the federal Head Start award 01CH107081-06. The overstatement of indirect cost totaled $109,521. Recommendation: We recommend the Organization ensure its indirect cost calculation methodology excludes capital expenditures from the direct cost base. All amounts included in the base should be reviewed for unallowable costs as part of the Organization’s internal review process prior to charging expenses. The Organization should ensure that all key personnel involved in calculating and reviewing indirect costs have a clear understanding of both the indirect cost rate agreement and the applicable Uniform Guidance standards. It is our understanding that management has reported this error to the funding administrators for Agreement No. 01CH107081-06 in order to address the questioned costs noted above. Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities Corrective Action to be Taken: All costs related to indirect cost calculations will be thoroughly reviewed and analyzed prior to being posted in the accounting system. The formulas within the current indirect cost allocation spreadsheet will be examined to ensure accuracy and compliance with all applicable restrictions. The approved indirect cost rate agreement and its associated restrictions will be reviewed with all members of the fiscal team, Program Directors, the President/CEO, and the Board of Directors. It is essential that all relevant staff maintain a thorough understanding of the terms outlined in the letter issued by the U.S. Department of Health and Human Services (HHS). This review will be conducted annually to ensure ongoing compliance and awareness. The anticipated completion date for this corrective action is 9/30/2025.

View Audit 358698 Questioned Costs: $1

Finding 564565 (2024-001)

Material Weakness 2024

City of Elizabeth

NJ

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

The city recognizes the importance of internal controls and plans to enhance its procedires to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements. An ARP consultant was engaged to ensure ARP reporting complinace. All subsequent reports to 2024 f...

The city recognizes the importance of internal controls and plans to enhance its procedires to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements. An ARP consultant was engaged to ensure ARP reporting complinace. All subsequent reports to 2024 fiscal year are in compliance with ARP compliance.

View Audit 358691

Finding 564563 (2024-003)

Significant Deficiency 2024

New Hampshire College & University Council

NH

Matching / Level of Effort / Earmarking

Management acknowledges the recommendation and will track all expenses allocated by match funds by grant year in the same spreadsheet. Note - Auditors were provided with documentation showing salary allocations verifying that no salaries were used simultaneously across grants.

View Audit 358679

Finding 564561 (2024-002)

Significant Deficiency 2024

New Hampshire College & University Council

NH

Management acknowledges the recommendation and will review all allocations for expenses to determine the allocations are in line with approved grant budgets. Note - Currently the management team reviews monthly organizational financials and will add in a monthly budget to actual review by grant.

View Audit 358679

Finding 564558 (2024-004)

Significant Deficiency 2024

Campus Compact for New Hampshire

NH

Matching / Level of Effort / Earmarking

Management will track all expenses allocated by match funds by grant year in the same spreadsheet

View Audit 358678

Finding 564555 (2024-003)

Significant Deficiency 2024

Campus Compact for New Hampshire

NH

The management team reviews monthly organizational financials and will add in a monthly budget to actual review by grant.

View Audit 358678

Finding 564554 (2024-002)

Significant Deficiency 2024

Campus Compact for New Hampshire

NH

Questioned Costs

Management will review all allocations for expenses to determine the allocations are in line with approved grant budgets

View Audit 358678 Questioned Costs: $1

Finding 564544 (2024-001)

None 2024

Liberty Resources, Inc.

PA

Reporting

Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability o...

Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2024 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization’s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.

View Audit 358675

Finding 564526 (2024-001)

Material Weakness 2024

Pike County Board of Education

AL

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions - Management concurred with the finding and acknowledged the importance of implementing segregation of duties in the payroll processing function. They committed to reviewing and revising the current procedures to establish a more robust i...

Views of Responsible Officials and Planned Corrective Actions - Management concurred with the finding and acknowledged the importance of implementing segregation of duties in the payroll processing function. They committed to reviewing and revising the current procedures to establish a more robust internal control structure over payroll processes. Management timely implemented a plan for the segregation of duties implementation in response to this audit finding. Corrective Action Taken – CSFO will begin reviewing and signing the Prior Period Comparison Report before payroll is ran each month. Anticipated Completion Date – The corrective action plan from fiscal year 2023 finding was immediately implemented in June 2024, during the 2024 Fiscal Year. Therefore, a formal review over payroll has been performed each payroll period since June 2024.

View Audit 358670

Finding 564524 (2024-001)

None 2024

Pine Grove Housing Development Corporation, Dba Pine Grove Apts

FL

Reporting HUD Housing Programs

Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs,...

Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2023 through September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the audit Oversight Agency has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO

View Audit 358661

Corrective Action Plans

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