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Finding 575727 (2024-002)
Material Weakness 2024
Parkview Services
WA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Management agrees with this finding. Parkview Services will adopt and implement a written policy by October 31st, 2025 that strictly prohibits the use of federal funds for any non-program purpose, including temporary inter-fund loans. The policy will require that all federal program cash remain in t...
Management agrees with this finding. Parkview Services will adopt and implement a written policy by October 31st, 2025 that strictly prohibits the use of federal funds for any non-program purpose, including temporary inter-fund loans. The policy will require that all federal program cash remain in the designated account until disbursed for documented, allowable purposes in accordance with federal regulations and grant agreements. Any transfers from the federal account will require pre-approval from the Finance Director, written justification, and documentation that the expenditure is allowable under the grant. The organization will also incorporate additional cash-flow monitoring procedures to prevent situations where federal funds might be considered for operational use. To address related reconciliation issues, the bank reconciliation process will include a review of the federal account by the Board Vice President or Treasurer within 30 days of month-end, starting with the September 30th reconciliation. This reviewer will verify that all transactions are allowable, properly documented, and recorded in the correct period. Any discrepancies will be immediately investigated and resolved.
View Audit 365724 Questioned Costs: $1
Finding 575726 (2024-001)
Significant Deficiency 2024
Parkview Services
WA
Eligibility Procurement, Suspension & Debarment Reporting
Management does not agree with this finding. Parkview Services disputes this finding and maintains that no corrective action is necessary. All tenants met eligibility requirements prior to move-in, and there was no risk of non-compliance with funding agreements. Eligibility was verified in each case...
Management does not agree with this finding. Parkview Services disputes this finding and maintains that no corrective action is necessary. All tenants met eligibility requirements prior to move-in, and there was no risk of non-compliance with funding agreements. Eligibility was verified in each case through DDA referral packets from the supported living service provider or email communications with the DDA case manager. These contain protected personal and health information and are therefore not retained in landlord files. The funding agreements require that DDA provide referrals for the project but do not prescribe the format or timing of specific documents placed in the tenant file. While Parkview has an internal practice of obtaining a “referral letter” for each file, the absence or later dating of this letter in the cited cases reflects procedural deviations due to extenuating circumstances, not a failure to verify eligibility. Standard practices, including a move-in checklist and file review, were in place, and Parkview remained fully compliant with contractual requirements
View Audit 365724
Finding 575723 (2024-001)
Significant Deficiency 2024
Oak Street Senior Apartments INC
MI
Questioned Costs HUD Housing Programs Reporting
OAK STREET SENIOR APARTMENTS, INC. HUD PROJECT NO. 048-EE018 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2024 Oak Street Senior Apartments, Inc. respectfully submits the following corrective action plan for the year end December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Ave. Suite 1...
OAK STREET SENIOR APARTMENTS, INC. HUD PROJECT NO. 048-EE018 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2024 Oak Street Senior Apartments, Inc. respectfully submits the following corrective action plan for the year end December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Ave. Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Corporation Contact Person: Elliott Broderick, Management Agent Representative The finding from the December 31, 2024 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding – Federal Award Findings and Questioned Costs Finding 2024-001: Considered a significant deficiency in internal control over financial reporting Recommendation: The Corporation should ensure that there are proper internal controls in place over financial reporting to ensure accurate and timely submission of financial transactions, including monthly replacement reserve deposits. Action to be Taken: The Management agent concurs with the facts of this finding and as properly funded the replacement reserve account in 2025.
View Audit 365715 Questioned Costs: $1
Finding 575722 (2024-001)
Material Weakness 2024
Town of Warren
RI
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214
Finding 2024-001 Suspension & Debarment - Management concurs with the finding. The Town will design and implement polcies and procedures regrding verification of enetity suspension and deparment. Contact person - Brian Sullivan. Project Completion Date 9/30/2025
Finding 2024-001 Suspension & Debarment - Management concurs with the finding. The Town will design and implement polcies and procedures regrding verification of enetity suspension and deparment. Contact person - Brian Sullivan. Project Completion Date 9/30/2025
View Audit 365704
Finding 575688 (2024-004)
Material Weakness 2024
Mesa County, Colorado
CO
Subrecipient Monitoring Eligibility
The County concurs with this finding and will be working to improve the timeliness of Medicaid eligibility determinations by using the COGNOS reports to determine which cases are approaching the due date. Ongoing cases will be reviewed to verify continued eligibility.
The County concurs with this finding and will be working to improve the timeliness of Medicaid eligibility determinations by using the COGNOS reports to determine which cases are approaching the due date. Ongoing cases will be reviewed to verify continued eligibility.
View Audit 365700
Finding 575687 (2024-003)
Material Weakness 2024
Mesa County, Colorado
CO
Subrecipient Monitoring § 200.332
The County concurs with this finding and will be working to enhance internal controls over the adherence to our policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements.
The County concurs with this finding and will be working to enhance internal controls over the adherence to our policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements.
View Audit 365700
New River Valley Community Services
VA
CORRECTIVE ACTION PLAN July 2, 2025 New River Valley Community Services respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit ...
CORRECTIVE ACTION PLAN July 2, 2025 New River Valley Community Services respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS-FINANCIAL STATEMENT AUDIT 2024-001: Reconciliation of Cash Accounts (Material Weakness) Condition Bank reconciliations were not completed timely for fiscal year 2024. There were no operating account reconciliations completed for the year at the time of preliminary audit fieldwork. These were completed subsequent to the final fieldwork timeframe. Performing timely monthly bank reconciliations reduces the risk that errors will go undetected and/or uncorrected. It is generally easier and less time-consuming to reconcile accounts while transactions are fresh in mind. Criteria Bank reconciliations should be reconciled and reviewed each month prior to the preparation of the monthly financial statements. The Agency had two vacant positions in the Finance Department, one being the Senior Finance Director position for eight months. The Agency also experienced some difficulties in extracting data in some areas due to the implementation of a new software system. Effect Bank reconciliations were not completed timely for fiscal year 2024. Recommendation We recommend all bank accounts be reconciled and reviewed each month prior to the preparation of the monthly financial statements. We recommend management continue to take steps to ensure that bank reconciliations are completed timely going forward. Corrective Action Due to a system implementation and personnel openings, bank reconciliations were not completed timely during FY24. However, before the FY24 audit was completed, all bank reconciliations were reconciled and reviewed. Bank reconciliations are a high priority and are now being reconciled and reviewed monthly and will continue to be going forward. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2024-002: Mental Health Block Grant ALN 93.958, Late Filing of End of Year Performance Contract Report with Virginia Department of Behavioral Health and Developmental Services Condition The Agency filed its end of year performance contract report with the DBHDS on October 30, 2024. This Report was due by September 3, 2024. The Agency was granted a two week extension, by the DBHDS to September 17, 2024. Criteria The end of year performance contract report was due September 3, 2024 for fiscal year 2024. The Agency had two vacant positions in the Finance Department, one being the Senior Finance Director position for eight months. The Agency also experienced some difficulties in extracting data in some areas due to the implementation of a new software system. The Agency filed its end of year performance contract report with the DBHDS on October 30, 2024. Recommendation We recommend that management ensures the timely filing of this report each year no later than August 31st. Corrective Action Due to a system implementation and lack of personnel, the performance contract report was filed last for FY24. The current report is due September 2, 2025 and has been completed timely and will be submitted before or on the due date. Going forward, this deadline will be met. 2024-003: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 and Mental Health Block Grant ALN 93.958, Late Filing of Data Collection Form Condition The Agency's audit was not yet completed at the 9 month filing deadline for the data collection form with the Federal Audit Clearinghouse, which was March 31, 2025. Criteria The data collection form was due to be filed with the Federal Audit Clearinghouse no later than March 31, 2025 for fiscal year 2024. The Agency had two vacant positions in the Finance Department, one being the Senior Finance Director position for eight months. The Agency also experienced some difficulties in extracting data in some areas due to the implementation of a new software system. Effect The Agency's audit was not yet completed at March 31, 2025. Recommendation We recommend that management ensures the timely filing of this form each year no later than March 31st. Corrective Action Due to a system implementation and lack of personnel, the performance contract report was filed last for FY24. The current report is due September 2, 2025 and has been completed timely and will be submitted before or on the due date. Going forward, this deadline will be met. If the Federal Audit Clearinghouse has questions regarding this plan, please call Holly Carroll, Finance Accounting Supervisor at 540-961-8362. Sincerely yours, Holly Carroll Finance Accounting Supervisor
View Audit 365691
New River Valley Community Services
VA
Reporting
CORRECTIVE ACTION PLAN July 2, 2025 New River Valley Community Services respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit ...
CORRECTIVE ACTION PLAN July 2, 2025 New River Valley Community Services respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS-FINANCIAL STATEMENT AUDIT 2024-001: Reconciliation of Cash Accounts (Material Weakness) Condition Bank reconciliations were not completed timely for fiscal year 2024. There were no operating account reconciliations completed for the year at the time of preliminary audit fieldwork. These were completed subsequent to the final fieldwork timeframe. Performing timely monthly bank reconciliations reduces the risk that errors will go undetected and/or uncorrected. It is generally easier and less time-consuming to reconcile accounts while transactions are fresh in mind. Criteria Bank reconciliations should be reconciled and reviewed each month prior to the preparation of the monthly financial statements. The Agency had two vacant positions in the Finance Department, one being the Senior Finance Director position for eight months. The Agency also experienced some difficulties in extracting data in some areas due to the implementation of a new software system. Effect Bank reconciliations were not completed timely for fiscal year 2024. Recommendation We recommend all bank accounts be reconciled and reviewed each month prior to the preparation of the monthly financial statements. We recommend management continue to take steps to ensure that bank reconciliations are completed timely going forward. Corrective Action Due to a system implementation and personnel openings, bank reconciliations were not completed timely during FY24. However, before the FY24 audit was completed, all bank reconciliations were reconciled and reviewed. Bank reconciliations are a high priority and are now being reconciled and reviewed monthly and will continue to be going forward. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2024-002: Mental Health Block Grant ALN 93.958, Late Filing of End of Year Performance Contract Report with Virginia Department of Behavioral Health and Developmental Services Condition The Agency filed its end of year performance contract report with the DBHDS on October 30, 2024. This Report was due by September 3, 2024. The Agency was granted a two week extension, by the DBHDS to September 17, 2024. Criteria The end of year performance contract report was due September 3, 2024 for fiscal year 2024. The Agency had two vacant positions in the Finance Department, one being the Senior Finance Director position for eight months. The Agency also experienced some difficulties in extracting data in some areas due to the implementation of a new software system. The Agency filed its end of year performance contract report with the DBHDS on October 30, 2024. Recommendation We recommend that management ensures the timely filing of this report each year no later than August 31st. Corrective Action Due to a system implementation and lack of personnel, the performance contract report was filed last for FY24. The current report is due September 2, 2025 and has been completed timely and will be submitted before or on the due date. Going forward, this deadline will be met. 2024-003: Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 and Mental Health Block Grant ALN 93.958, Late Filing of Data Collection Form Condition The Agency's audit was not yet completed at the 9 month filing deadline for the data collection form with the Federal Audit Clearinghouse, which was March 31, 2025. Criteria The data collection form was due to be filed with the Federal Audit Clearinghouse no later than March 31, 2025 for fiscal year 2024. The Agency had two vacant positions in the Finance Department, one being the Senior Finance Director position for eight months. The Agency also experienced some difficulties in extracting data in some areas due to the implementation of a new software system. Effect The Agency's audit was not yet completed at March 31, 2025. Recommendation We recommend that management ensures the timely filing of this form each year no later than March 31st. Corrective Action Due to a system implementation and lack of personnel, the performance contract report was filed last for FY24. The current report is due September 2, 2025 and has been completed timely and will be submitted before or on the due date. Going forward, this deadline will be met. If the Federal Audit Clearinghouse has questions regarding this plan, please call Holly Carroll, Finance Accounting Supervisor at 540-961-8362. Sincerely yours, Holly Carroll Finance Accounting Supervisor
View Audit 365691
Finding 575679 (2024-002)
Significant Deficiency 2024
The Praxis Project
CA
Procurement, Suspension & Debarment § 200.214 § 200.322
2024-002 Procurement Policy Recommendation: We recommend that management amend and formally update the procurement policy to address the following critical areas: Vendor acceptance and debarment testing, definition and procedures for the Simplified Acquisition Threshold, domestic preference for pro...
2024-002 Procurement Policy Recommendation: We recommend that management amend and formally update the procurement policy to address the following critical areas: Vendor acceptance and debarment testing, definition and procedures for the Simplified Acquisition Threshold, domestic preference for procurements, procedures for handling procurement issues and policy governance and version control. Action Taken: To improve clarity, accountability, and regulatory compliance, the Finance Department will work with the Fiscal Sponsorship Department to develop The Praxis Project's procurement policy going forward. We will ensure the updated policy includes the following: · We will formalize procedures to confirm vendor eligibility, including consistent use of the SAM.gov exclusions list prior to entering contracts, and ensure documentation is retained for audit purposes. · The updated policy will outline specific steps for procurement activities at various thresholds, particularly mid-range purchases, with requirements for obtaining multiple quotes and documenting price comparisons. · In alignment with Federal guidelines, the revised policy will include a provision supporting preference for U.S .- made products and materials when feasible. · New sections will be added to address how the Organization will manage vendor selection reviews, disputes, and issue resolution to promote fairness and consistency in the procurement process. · To ensure transparency and version control, the policy will include the date of each revision and a process for periodic review. The Fiscal Sponsorship Department will implement the updated policy, coordinate training for programmatic staff, and monitor compliance with the updated procedures. We expect the revised procurement policy to be finalized and implemented by July 31, 2025. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Susan Pagel, CPA at 503-701-7173. Sincerely yours, Xavier Morales Executive Director
View Audit 365689
Finding 575678 (2024-001)
Material Weakness 2024
The Praxis Project
CA
Reporting Internal Control / Segregation of Duties § 200.501
CORRECTIVE ACTION PLAN July 10, 2025 Cognizant or Oversight Agency for Audit The Praxis Project, Inc. (the Organization) respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Wash...
CORRECTIVE ACTION PLAN July 10, 2025 Cognizant or Oversight Agency for Audit The Praxis Project, Inc. (the Organization) respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period: January 1, 2024 - December 31, 2024 The findings from the July 10, 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 PROGRAMS AUDITS 2024-001 Schedule of Federal Awards Management Recommendation: We recommend that the Organization implement formal procedures to regularly track and monitor cumulative Federal expenditures across all departments, projects and programs. This should include a centralized review process on at least a quarterly basis to assess whether the Single Audit threshold is approaching or exceeded. Procedures should be updated to include: · Establishing a formal process to track all Federal awards on an ongoing basis, including grant numbers, Assistance Listing Numbers (ALNs), contract periods, award amounts, and qualifying expenditures. · Calculating Federal expenditures based upon expenses incurred rather than cash received or invoiced. · Assigning responsibility to a specific individual or department for maintaining the SEFA throughout the year. · Implement quarterly monitoring procedures to track cumulative Federal expenditures and proactively assess whether the Single Audit threshold is likely to be met. · Ensure that program managers and finance personnel are regularly trained to understand the reporting, compliance and audit requirements tied to Federal awards. Implementing these steps will improve the Organization's ability to meet Federal reporting deadlines and meet compliance and audit requirements. 2024-001 Schedule of Federal Awards Management (Continued) Action Taken: In response to the finding, we are taking the following corrective actions: · Effective June 24, 2025, the finance department will implement a standardized process for tracking all Federal awards. · We will ensure that all Federal expenditures are tracked and reported on an incurred-expense basis. · The responsibility for maintaining and updating the SEFA will be formally assigned to the Assistant Director of Finance. · Beginning in the next fiscal quarter, the finance team will conduct quarterly reviews of cumulative Federal expenditures to proactively assess our proximity to the Single Audit threshold. Findings will be documented and reviewed by the Sr. Director of Finance. · We will ensure program managers, finance personnel, and the FS Team are aware and understand Federal compliance, reporting requirements, and audit thresholds. We believe these actions will significantly strengthen our compliance framework, enhance transparency, and ensure that the Organization remains fully prepared for future audits.
View Audit 365689
Finding 575673 (2024-003)
Material Weakness 2024
Rebuilding Together Metro Chicago
IL
Questioned Costs Allowable Costs / Cost Principles § 200.403
Views of Responsible Officials: Management agrees and will implement improved documentation and review procedures. Estimate time of completion: February 10, 2025.
Views of Responsible Officials: Management agrees and will implement improved documentation and review procedures. Estimate time of completion: February 10, 2025.
View Audit 365681 Questioned Costs: $1
Finding 575672 (2024-001)
Significant Deficiency 2024
City of Glendora
CA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512
Contact Person: Kyle Johnson, Finance Director Corrective Action Plan: The City will review and update internal policies and procedures related to Single Audit completion and submission to ensure compliance with Uniform Guidance. The City is actively working with the part time employees and consulta...
Contact Person: Kyle Johnson, Finance Director Corrective Action Plan: The City will review and update internal policies and procedures related to Single Audit completion and submission to ensure compliance with Uniform Guidance. The City is actively working with the part time employees and consultant to document the procedures and strengthen internal controls. Anticipated Completion Date: March 31, 2026.
View Audit 365679
Finding 575670 (2024-005)
Significant Deficiency 2024
Indiana Diaper Bank, Inc.
IN
Subrecipient Monitoring Eligibility Reporting
Finding 2024-05 Inadequate System of Internal Controls over Benefit Limitation Condition: The Organization is required by the federal grant award to limit eligible client families to a maximum of eleven diapering supply "package" distributions per participating child over the course of the grant ag...
Finding 2024-05 Inadequate System of Internal Controls over Benefit Limitation Condition: The Organization is required by the federal grant award to limit eligible client families to a maximum of eleven diapering supply "package" distributions per participating child over the course of the grant agreement period. While the program design includes efforts to control this requirement, the eligibility database lacks the capability to assign or track unique participant identifiers needed to reliably enforce this limit. Additionally, there is no documentation to demonstrate that processes related to benefit limits are periodically reviewed or monitored. Due to the nature of recordkeeping in this area, testing compliance is challenging. Although no instances of noncompliance were identified in the sample tested, the Organization has not implemented an adequate system of internal controls to ensure consistent compliance with this grant criterion. Corrective Actions Taken or Planned: The Organization will transition to Pantry Soft a new CRM to track benefit limitation and mandatory documentation. We will include mandatory eligibility fields and document upload requirements before service can be recorded. We will develop a standardized eligibility checklist to be completed for all new and returning participants. Staff will be trained on Pantry Soft usage, eligibility requirements and document retention stands.
View Audit 365678
Finding 575669 (2024-004)
Significant Deficiency 2024
Indiana Diaper Bank, Inc.
IN
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Finding 2024-04 Insufficient Documentation Supporting Eligibility Determination Condition: The Organization uses a database to collect and store documentation related to eligibility determinations for program participants. While this tool was used consistently throughout the year, the audit identif...
Finding 2024-04 Insufficient Documentation Supporting Eligibility Determination Condition: The Organization uses a database to collect and store documentation related to eligibility determinations for program participants. While this tool was used consistently throughout the year, the audit identified a lack of documented review procedures to verify that eligibility criteria were appropriately assessed and that all required documentation was obtained and retained. There is no established process to review or confirm the completeness and accuracy of eligibility documentation within the database. As a result, three of the sixty transactions tested did not include sufficient documentation to support eligibility determinations, representing instances of noncompliance with the eligibility requirements under the federal program. Corrective Actions Taken or Planned: The Organization will transition to Pantry Soft, a new CRM to centralize client records, eligibility documentation and service dates. We will include mandatory eligibility fields and document upload requirements before service can be recorded. We will develop a standardized eligibility checklist to be completed for all new and returning participants. Staff will be trained on Pantry Soft usage, eligibility requirements and document retention stands.
View Audit 365678 Questioned Costs: $1
Finding 575668 (2024-003)
Material Weakness 2024
Indiana Diaper Bank, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.403
Finding 2024-03 Insufficient Documentation of Other Direct Expenses Condition: During testing of direct costs charged to the federal program, the Organization did not maintain sufficient documentation to fully support all expenditures claimed. In one instance, a receipt supporting a claimed expense...
Finding 2024-03 Insufficient Documentation of Other Direct Expenses Condition: During testing of direct costs charged to the federal program, the Organization did not maintain sufficient documentation to fully support all expenditures claimed. In one instance, a receipt supporting a claimed expense was missing. In three additional cases, although the expenditures were generally supported, the documentation did not clearly reflect how the amounts allocated to the major federal program were determined. While these issues were isolated and the known and likely questioned costs were immaterial, the lack of complete documentation represents noncompliance with federal requirements for allowable costs. Corrective Actions Taken or Planned: The Organization will develop written guidelines specifying the required supporting documentation for each type of direct expense. Set up vendors in QuickBooks. We will hire and train Finance Manager to manage and track revenue and expenses, QuickBooks, grant reporting etc. All receipts and expenses will be scanned in and kept electronically. The Organization will provide training on documentation requirements, proper record submission, and compliance expectations.
View Audit 365678 Questioned Costs: $1
Finding 575667 (2024-002)
Material Weakness 2024
Indiana Diaper Bank, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Finding 2024-02 Insufficient Documentation of Personnel Expenses Condition: The Organization charges a material amount of payroll-related costs to its major federal program. However, it does not maintain sufficient documentation to support the level of effort charged to the award, as required by fe...
Finding 2024-02 Insufficient Documentation of Personnel Expenses Condition: The Organization charges a material amount of payroll-related costs to its major federal program. However, it does not maintain sufficient documentation to support the level of effort charged to the award, as required by federal regulations. While staff members are required to complete timesheets, the current format does not capture the level of detail needed to substantiate payroll allocations to federal programs. Additionally, there is no formal process for supervisory review and approval of these timesheets. Although no overcharges or double-dipping were identified, the lack of adequate documentation results in known and likely questioned costs due to noncompliance with documentation requirements. Corrective Actions Taken or Planned: The Organization will develop and implement a standardized timesheet template (Gusto) that captures employee name, pay period, hours worked by funding source, and supervisory approval. Provide mandatory training for all staff whose salaries are charged in whole or in part to grants on documentation and time allocation requirements. Require monthly reconciliation of time sheets to payroll records before submission to grants. The Organization will conduct quarterly internal reviews to ensure compliance and adjust as needed.
View Audit 365678 Questioned Costs: $1
Finding 575666 (2024-001)
Material Weakness 2024
Indiana Diaper Bank, Inc.
IN
Material Weakness Reporting Equipment & Real Property Management
Finding 2024-01 Financial Close Process Condition: During the audit, it was noted that the Organization lacked a robust financial close and review process. This deficiency resulted in multiple material audit adjustments across key financial statement accounts, including inventory, accounts payable,...
Finding 2024-01 Financial Close Process Condition: During the audit, it was noted that the Organization lacked a robust financial close and review process. This deficiency resulted in multiple material audit adjustments across key financial statement accounts, including inventory, accounts payable, fixed assets, deferred revenue, and related activity accounts. These adjustments were proposed by the auditors and subsequently recorded by management to fairly present the financial statements in accordance with generally accepted accounting principles. The extent and materiality of the adjustments indicate that the Organization's existing closing procedures were insufficient to identify and correct errors prior to the audit. Corrective Actions Taken or Planned: The Organization will develop a financial close calendar with clear deadlines. We will create a standard operating procedure for account reconciliations, journal entries, and financial reporting with assignments to specifics staff. The Organization will implement a review and sign-off process for financial reports at board meetings. The Organization plans on hiring a part-time finance manager to help us with documentation and reporting.
View Audit 365678
Chickahominy Indian Tribe
VA
Questioned Costs
The Chickahominy Indian Tribe respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia 22801 Audit period: December 31, 2024 ...
The Chickahominy Indian Tribe respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia 22801 Audit period: December 31, 2024 The findings from the December 31, 2024 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINANCIAL STATEMENT AUDIT 2024-001: Material Audit Adjustments (Material Weakness) Condition: Multiple material audit adjustments were proposed. Criteria: Financial information should be materially correct. Cause: The Tribe switched from using an excel spreadsheet to an accounting software for tracking financial information in 2023. During the year, there were reconciliation issues between the software and the spreadsheet which did not get resolved. Material audit adjustments needed to be made to ensure the accuracy of the financial statement, but the cumulative effect of these entries was significantly less than in the prior year. Effect: Audit adjustments were required to ensure the financial statements are materially correct. Recommendation: We do not consider it necessary to reconcile between the Tribal Ledger and Abila; however, we strongly encourage adding a procedure to the monthly bank reconciliations. Bank deposits should be matched to Abila revenue, and bank disbursements to Abila expenses. This will ensure revenues and expenses are properly recorded in addition to ending cash balances being reconciled. Corrective Action: The accounting software is the only source of accounting information now. The Tribal Ledger is no longer being maintained. We continue to learn the intricacies of the new software and the proper way to use it. We are instituting a more formal schedule for review of accounting entries, to ensure they are done in a more timely manner. We have been developing a handbook which will list proper procedures, including proper entry of non- typical transactions. It will also include the procedure for bank reconciliation. We anticipate that material audit adjustments will not be required in the future. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT 2024-002: Child Care Development Fund Cluster ALN 93.575 and 93.596 Condition There was one expenditure tested under the CCDF American Rescue Plan Act Child Care Supplementary Discretionary grant that did not get obligated by the required date. Criteria Funds should be obligated by the end of the succeeding federal fiscal year after award and expended by the end of the third federal fiscal year. Cause The CCDF ARP Supplementary Discretionary grant was the only grant that did not receive a federal extension or Tribal waiver. The Tribe was under the impression that all CCDF grants would have waivers. Effect One item was not obligated by the required date, total $13,604. Perspective Information One tested of one in the ARP discretionary, but one of 25 in all CCDF. Recommendation We recommend establishing a formal policy regarding definitions of obligation and liquidation. This should be formally approved by Council with a resolution. Corrective Action: During a meeting prior to the end of the obligation period, we decided how we would use the referenced funds. We documented that decision in the meeting minutes and believed we had met the obligation requirements. The Funding Agency was satisfied with our explanation of the funds being considered obligated, as Tribes can define obligation in their own terms. However, the actual contract wasn’t executed until after the obligation period was over. In addition, we also thought the obligation and liquidation periods for this particular grant had been extended along with those of similar grants that we have from this agency, but realized later that they had not been. We immediately started a review at the beginning of each month of all grants to determine those whose obligation period ends that month. We also review at that time for grants whose liquidation period ends that month. When either of these occurs, I issue a notification to FinanceStaff to make them aware. I also notify the manager of those grants to ensure they are aware of the obligation and liquidation deadlines. We will also review our Financial Policy and clarify our definition of Obligation as needed. If the Federal Audit Clearinghouse has questions regarding this plan, please call Wayne Adkins, First Assistant Chief and Finance Officer at 804-829-2027. Sincerely yours, Wayne Adkins First Assistant Chief and Finance Officer
View Audit 365677 Questioned Costs: $1
Finding 575659 (2024-004)
Material Weakness 2024
City of Dell Rapids
SD
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326
Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance and Immaterial Instance of Noncompliance Finding Summary: The City does not have a written policy on procurement that satisfied the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individ...
Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance and Immaterial Instance of Noncompliance Finding Summary: The City does not have a written policy on procurement that satisfied the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Finance Officer Corrective Action Plan: The City will establish controls to follow all applicable procurement requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: December 31, 2025
View Audit 365664
Finding 575658 (2024-003)
Material Weakness 2024
City of Dell Rapids
SD
Internal Control / Segregation of Duties Material Weakness Reporting
Reporting Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The annual project and expenditure report submitted for the year ended December 31, 2024 for Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recover...
Reporting Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The annual project and expenditure report submitted for the year ended December 31, 2024 for Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds, had amounts reported that did not agree to the general ledger of the City. Responsible Individuals: Finance Officer Corrective Action Plan: The City will establish controls to follow all applicable reporting requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: December 31, 2025
View Audit 365664
Finding 575657 (2024-003)
Material Weakness 2024
City of Cherry Hills Village
CO
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Federal Progarm Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF Progarm) - Assistance Listing No. 21.027 Recommendation: We recommend that the Annual Report be approved by someone other than preparer prior to submission. Explanation of disagreement with audit finding: Ther...
Federal Progarm Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF Progarm) - Assistance Listing No. 21.027 Recommendation: We recommend that the Annual Report be approved by someone other than preparer prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken is response to finding: The City will create and enact financial reporting procedures that outlines how to handle reporting for funding such as ARPA to ensure that these reports are being reviewed and approved before submission in the future. Name of the contact person responsible for corrective action: Kelly Newman, Director of Finance and Administration. Planned completion date for corrective action plan: December 31, 2025.
View Audit 365663
Finding 575655 (2024-001)
Material Weakness 2024
Herbert Brooks Housing Development Fund Company, INC
NY
Questioned Costs HUD Housing Programs Cash Management
Recommendation The Company must deposit $116,553 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Completion date or proposed completion date...
Recommendation The Company must deposit $116,553 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Completion date or proposed completion date: December 31, 2025 Action(s) taken or planned on the finding Management will make the required deposit to the residual receipts reserve.
View Audit 365662 Questioned Costs: $1
Finding 575653 (2024-001)
Material Weakness 2024
Minford Gardens Housing Development Fund Company, INC
NY
Questioned Costs HUD Housing Programs Cash Management
Finding Reference Number: 2024-1 Recommendation The Company must deposit $223,644 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Com...
Finding Reference Number: 2024-1 Recommendation The Company must deposit $223,644 into the residual receipts reserve. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for depositing surplus cash into the residual receipts reserve. Completion date or proposed completion date: December 31, 2025 Action(s) taken or planned on the finding Management will make the required deposit to the residual receipts reserve.
View Audit 365660 Questioned Costs: $1
Southeastern Vermont Community Action, Inc.
VT
Procurement, Suspension & Debarment § 200.318 § 200.327
The executive level, including the finance director of SEVCA, acknowledge these weaknesses in our practice in FY24. SEVCA has renewed focus on well documented proper procurement procedures and accountability for oversight of procurement action steps by multiple team partners. The following correctiv...
The executive level, including the finance director of SEVCA, acknowledge these weaknesses in our practice in FY24. SEVCA has renewed focus on well documented proper procurement procedures and accountability for oversight of procurement action steps by multiple team partners. The following corrective actions are in place: 1. Policy Reinforcement and Training o Conducted mandatory training for all staff involved in procurement, emphasizing the documentation requirements outlined in the Organization’s procurement policy.o Distributed updated procurement documentation checklists to ensure clear understanding of required elements for each procurement file. 2. Standardized File Documentation Process o Implemented a standardized cover sheet or checklist for each procurement file to be completed and reviewed before contract finalization. This indicates whether all required steps (e.g., solicitation of bids) were completed or, if not, the reason for deviation in standard practice. 3. Internal Review and Monitoring o Established a quarterly internal review of a random sample of procurement files to ensure compliance with documentation standards. o Assigned a staff member or team (e.g., Finance Support Specialist) to oversee this review process and report findings to Finance Director and Program Director. 4. Follow-Up and Accountability o Require program director and finance director sign-off on all procurement files over $20,000 to ensure all documentation requirements are fulfilled. o Include procurement documentation compliance as part of staff performance evaluations where relevant. Responsible Person: Finance Director, Lisa Whitney and Executive Director, Josh Davis
View Audit 365651
Finding 575646 (2024-002)
Significant Deficiency 2024
Boat People Sos, INC
VA
Reporting
Management acknowledged the importance of reporting grants properly for all accounting matters, especially Federal grants, to be compliant with Government agency, and accounting principles. Management has reviewed and revised our internal control for grant management. As such, new grants and contrac...
Management acknowledged the importance of reporting grants properly for all accounting matters, especially Federal grants, to be compliant with Government agency, and accounting principles. Management has reviewed and revised our internal control for grant management. As such, new grants and contracts will be reviewed by branch/program managers as well as COO for compliance purposes. The project team, including project manager, support staff, financial staff and COO, will hold a kick-off meeting to go over the project type, the project's goals, expected outcomes and reporting. For any missing CFDA, the COO is responsible for identifying and searching using government database and other resources to find the information for reporting. All steps of verification are reflected in project briefs with initials by Project Manager, COO, Finance and HR team. Everyone is accountable for the accuracy and completeness of the information. A grant tracking sheet will also be reviewed per quarter.
View Audit 365650
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