Corrective Action Plans

Finding 1157639 (2024-002)

Material Weakness 2024

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as par...

Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as part of the report approval process prior to submission. Supporting documentation and reconciliations should be filed for reference purposes. Action Taken: The Department of Human Services received approval from the PA DHS in February 2025 for its 2021–2022 HSBG Income & Expenditure (I&E) Report, Revision 3, which had been submitted in January 2025. At the State’s request, the Agreed Upon Procedures report was submitted in August 2025 for fiscal year 2021-2022 and has since been approved. The journal entries reconciling the underlying expenditure detail in the County’s accounting system to the expenditures reported have been submitted, and the final reconciliation is in process. Retained Earnings Plans were submitted to the State in February and March 2024. The County completed submission of the 2022–2023 HSBG I&E Report in March 2025, with a revised version submitted in September 2025. The State is currently reviewing the report. Upon approval, the AUP will be completed, and the County will reconcile the detailed expenditures in the accounting system to the amounts reported, ensuring accuracy and compliance. The 2023–2024 HSBG I&E Report was submitted in September 2025. The County is finalizing the 2024–2025 HSBG I&E Report and anticipates submission by October 2025. Responsible Individual for Corrective Action: Gaston Gonzalez, County of Delaware Department of Human Services Chief Financial Officer Completion Date: December 31, 2025

View Audit 369849

Finding 1157636 (2024-003)

Material Weakness 2024

Grandma's House of Hope

CA

Reporting

Management agrees with the recommendation. Beginning in October 2024, the Organization adopted the use of a federal reporting portal that facilitates the tracking of federal revenues and expenditures and is expected to improve the accuracy of federal expenditure reporting going forward. Management w...

Management agrees with the recommendation. Beginning in October 2024, the Organization adopted the use of a federal reporting portal that facilitates the tracking of federal revenues and expenditures and is expected to improve the accuracy of federal expenditure reporting going forward. Management will continue to monitor controls for their effectiveness throughout the year.

View Audit 369848

Finding 1157632 (2024-001)

Material Weakness 2024

Chicago Park District

IL

Subrecipient Monitoring Special Tests & Provisions § 200.303

Finding 2024-001: Reporting – Recordkeeping Planned Corrective Action: The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program (SFSP).  Review and analyze audit findings with staff, Area Managers, and Administration in order to ...

Finding 2024-001: Reporting – Recordkeeping Planned Corrective Action: The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program (SFSP).  Review and analyze audit findings with staff, Area Managers, and Administration in order to prevent findings.  2025 DMC, has a new line at the bottom of the page, that will have staff print their name and then second line for signature and date. See attached for example.  Hold a citation meeting of sites that received ISBE citations in 2024, prior to the start of summer. In 2025, electronically send ISBE citations in real time, once wellness receives the citation is emailed to Park Supervisor and Area Manager.  Continue train monitors to review SFSP binders, check food temperature, date of service and signature recorded on all invoices and DMC, and attendance. Ensure seasonal monitors will be onsite for the duration of meal service.  Mandate that at least three of staff members per site are trained in SFSP (pending number of staff at park location).  Provide multiple in person trainings before start of the season to all field staff emphasize the importance of accuracy and details when following the Policy and Procedures of the Summer Food Service Program. Name of the Contact Person Responsible for Corrective Action: Farah Tunks, Director of Programming Meghan O’Boyle, Wellness Manager Anticipated Completion Date: September 30, 2025

View Audit 369845

Finding 1157631 (2024-007)

Material Weakness 2024

Wabanaki Health and Wellness

ME

Reporting Cash Management Significant Deficiency § 200.502

2024-007 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and will be implementing further steps to ensure full compliance with this finding. The follow process has been put...

2024-007 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and will be implementing further steps to ensure full compliance with this finding. The follow process has been put in place to ensure compliance: 1) Director of Accounting and Grants Director will ensure they have appropriate training and work collaboratively to develop documentation process a. The Grant Director will update all grants as they are received, to ensure an accurate list of grants b. The Director of Accounting will update all the financial data for each grant 2) The Director of Accounting will be responsible for the review and submitting document to the auditing firm For FY25, the Director of Accounting and Grant Director will jointly build the document and review to ensure completeness and accuracy. Person(s) Responsible: Beth McLean, Director of Accounting Timing for Implementation: FY25-FY26

View Audit 369843

Finding 1157630 (2024-003)

Material Weakness 2024

Wabanaki Health and Wellness

ME

Internal Control / Segregation of Duties

2024-003- Significant Deficiency - Segregation of Duties WPHW understands this finding and continues to work to sufficiently segregate duties. In October 2024, we implemented more rigorous segregation of duties procedures that have been fully implemented in FY25. In addition, we have restructured ou...

2024-003- Significant Deficiency - Segregation of Duties WPHW understands this finding and continues to work to sufficiently segregate duties. In October 2024, we implemented more rigorous segregation of duties procedures that have been fully implemented in FY25. In addition, we have restructured our accounting team to ensure proper segregation of duties. WPHW has implemented the following process to ensure the separation of duties: 1) Accounting Specialists will have access to the accounting software and will not have any access to the bank accounts for entry of information. 2) Accounting Manager and Accounting Specialists will have read-only access to the bank accounts and full access to the accounting software to verify and review day-to-day transactions. 3) The Director of Accounting will have full access to the bank and review only access to the accounting software to do the proper review process. 4) Tasks can be handed off between staff within each level, but to ensure appropriate separation of duties, task cannot cross levels We believe that this issue has been fully resolved in FY25.

View Audit 369843

Finding 1157629 (2024-002)

Material Weakness 2024

Wabanaki Health and Wellness

ME

Material Weakness Reporting Internal Control / Segregation of Duties

2024-002 - Material Weakness - Year End Cutoff WPHW understands this finding and recognizes the corrections were not completed FY24, but have been implemented, as stated in the FY23 Corrective Action Plan. WPWH implemented the following process: 1) Full year-end check list is distributed and review ...

2024-002 - Material Weakness - Year End Cutoff WPHW understands this finding and recognizes the corrections were not completed FY24, but have been implemented, as stated in the FY23 Corrective Action Plan. WPWH implemented the following process: 1) Full year-end check list is distributed and review by staff (Accounting Specialists, Accountants, and AR/AP Specialists) prior to year-end for review and training, conducted by the Director of Accounting and Accounting Manager a. Review each step with staff and provide training on the expectation for each step 2) Accounting Specialists and Accountants complete necessary year-end tasks 3) Accounting Manager reviews all completed tasks to ensure accuracy and completeness 4) Director of Accounting conducts a final review and signs off at the end of the year With this clear process in place, we anticipate this issue being fully resolved in FY25.

View Audit 369843

Finding 1157628 (2024-001)

Material Weakness 2024

Wabanaki Health and Wellness

ME

Material Weakness Reporting Equipment & Real Property Management

2024-001 - Material Weakness - Material Adjusting Journal Entries WPHW understands this finding and has corrected this error, but the correction was not fully completed for FY24 due to the timing of receiving the FY23 audit. In October 2024, we transitioned back to QuickBooks fully, we also made sig...

2024-001 - Material Weakness - Material Adjusting Journal Entries WPHW understands this finding and has corrected this error, but the correction was not fully completed for FY24 due to the timing of receiving the FY23 audit. In October 2024, we transitioned back to QuickBooks fully, we also made significant staff role changes. Our accounting department now has a Director of Accounting and a new manager, Accounting Manager. With these new positions, we have developed the following procedures for adjusting journal entries: 1) Accounting Director, Accounting Manager or Accountant Specialist identifies need for a journal entry 2) Accounting Specialist pulls the supporting documentation for the required entry, creates journal entry template in Excel or hand writes on supporting document, and prepares journal entry packet with supporting documentation for entry into QB. 3) Accounting Manager/Director of Accounting reviews packet and determines who can enter journal a. If reviewed by Director of Accounting, entry is entered QuickBooks by Accounting Specialist/Accounting Manager b. If reviewed by Accounting Manager, entry is entered into QuickBooks by Accountant Specialist 4) Once journal entry is entered into QuickBooks, entry is printed from QB system and added to packet. The packet is returned to the preparer to ensure all elements were completed corrected and signed off on 5) Completed packet goes to filing and are scanned into our electronic file system All adjustments must go through three different individuals to ensure separation of duties. This process was implemented during Q4 of FY24. The Director of Accounting will go back over all the journals completed before this date to review how each were completed and delegate additional review to the Accounting Manager and Accounting Specialist to ensure each journal entry had appropriate review and support. With this process in place, we anticipate this issue being fully resolved in FY25.

View Audit 369843

Finding 1157607 (2024-005)

Material Weakness 2024

Dairy Grazing Apprenticeship, Inc.

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This re...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization is finalizing the Federal Grant Report Review and Submission Protocol whose purpose is to ensure that all federal funding programmatic reports and FFRs are accurate, complete, and compliant with grant requirements and federal regulations before they are submitted to the funding agency. This form will be filed in the project folder.

View Audit 369842

Finding 1157606 (2024-004)

Material Weakness 2024

Dairy Grazing Apprenticeship, Inc.

WI

Procurement, Suspension & Debarment

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend that the Organization implement a procurement policy that addresses the five procurement methods allowed under Uniform Guidance. Internal controls should be implemented to make sure procurement me...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend that the Organization implement a procurement policy that addresses the five procurement methods allowed under Uniform Guidance. Internal controls should be implemented to make sure procurement methods are properly followed and documentation is maintained. We recommend the Organization develop and implement controls to ensure compliance with suspension and debarment requirements and keep an electronic or manual file indicating that such review was done to verify that they are following compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization is in the process of reviewing and updating their current procurement policy to reflect the Uniform Grant Guidance requirements. We believe that this can be completed by October 15, 2025. The Organization has created a formal process for verifying suspension and debarments in SAM.gov. The verification details are as follows: clear screenshot, search parameters, date of search, search results, and name of reviewer. Once the verification is complete, the document is placed in the project folder for future reference. Name(s) of the contact person(s) responsible for corrective action: Jill Matchett, Grants Manager Planned completion date for corrective action plan: October 10, 2025

View Audit 369842

Finding 1157605 (2024-003)

Material Weakness 2024

Dairy Grazing Apprenticeship, Inc.

WI

Cash Management Internal Control / Segregation of Duties HUD Housing Programs

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer document their review of the claim prior to submitting to the federal agency. This review would include comparing ...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer document their review of the claim prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has created a process to ensure that claims are reviewed and approved prior to submission to the funder. This starts with the Claim/Billing Approval Form that is prepared by the Grants Manager/Designee and is routed to the Project Manager along with the supporting documentation. Once the form has been approved and electronically signed by both staff, it will be saved in the Organization’s internal files, and the claim will be initiated in the funder portal. Name(s) of the contact person(s) responsible for corrective action: Jill Matchett, Grants Manager Planned completion date for corrective action plan: October 10, 2025

View Audit 369842

Finding 1157604 (2024-002)

Material Weakness 2024

Dairy Grazing Apprenticeship, Inc.

WI

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a compensating control to formally document their review and approval over payrates, payroll registers and time & effort studies. This review would include comparing the...

Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a compensating control to formally document their review and approval over payrates, payroll registers and time & effort studies. This review would include comparing the payroll processed and allocated to the grant to the approved time and effort documentation by funding source to ensure payroll costs are not being overcharged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization’s practice is to require management approval before employee payrates are changed and before each payroll is initiated in the system. This practice was in place in 2024, but documentation of management approval had not been consistently maintained. The Organization will implement a process where any changes to an employee payrate is approved by a member of management via email prior to the change taking effect. Similarly, the Organization will implement a process where before payroll is processed each pay period, a member of management will review and document their approval of the payroll register via email or via the payroll system itself. In late 2024, the Organization began conducting quarterly time studies by position and adjusting allocations as time spent deviates from the most recent time study. These time studies are approved by the Organization’s management via email correspondence. Name(s) of the contact person(s) responsible for corrective action: Angie Sullivan, Director of Operations Planned completion date for corrective action plan: October 31, 2025

View Audit 369842

Finding 1157603 (2024-006)

Material Weakness 2024

Newport News Redevelopment and Housing Authority

VA

Eligibility HUD Housing Programs Significant Deficiency

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is...

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will review our process and internal controls for new tenants to ensure compliance with HUD requirements and our administrative plan. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: December 31 , 2025

View Audit 369839

Finding 1157600 (2024-005)

Material Weakness 2024

Newport News Redevelopment and Housing Authority

VA

HUD Housing Programs Material Weakness

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process and internal controls for rent reasonableness to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: ...

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process and internal controls for rent reasonableness to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will review our process and internal controls to ensure staff perform the rent reasonableness in compliance with HUD requirements and our administrative plan. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: December 31, 2025

View Audit 369839

Finding 1157597 (2024-004)

Material Weakness 2024

Newport News Redevelopment and Housing Authority

VA

HUD Housing Programs Material Weakness

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their inspection process to ensure that inspections are performed timely and that all documentation is maintained within Yardi or the tenant file. We recommend the Authority hiring a...

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their inspection process to ensure that inspections are performed timely and that all documentation is maintained within Yardi or the tenant file. We recommend the Authority hiring additional inspectors or a third-party company to perform inspections to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure the inspection process is performed timely and the documentation is maintained within the Yardi software program. Processes will be reviewed and updated to ensure timely correction and enforcement. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: December 31, 2025

View Audit 369839

Finding 1157594 (2024-003)

Material Weakness 2024

Newport News Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their recertification process to ensure that all Eligibility requirements are met and documented. Explanation of disagreement with audit finding: There is no disagreement with the au...

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their recertification process to ensure that all Eligibility requirements are met and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure staff perform the recertification process to ensure all requirements are met and documented. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: December 31 , 2025

View Audit 369839 Questioned Costs: $1

Finding 1157591 (2024-002)

Material Weakness 2024

Newport News Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs Significant Deficiency

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their failed inspection process to ensure that any abatement/contract modifications are performed timely and in accordance with the compliance requirements. We recommend that the Aut...

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their failed inspection process to ensure that any abatement/contract modifications are performed timely and in accordance with the compliance requirements. We recommend that the Authority utilize Yardi software to its full potential in terms of inspection documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure the failed inspection process is performed timely and the documentation is maintained within the Yardi software program. Processes will be reviewed and updated to ensure timely correction and enforcement. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: December 31, 2025

View Audit 369839 Questioned Costs: $1

Finding 1157588 (2024-001)

Material Weakness 2024

Newport News Redevelopment and Housing Authority

VA

HUD Housing Programs Material Weakness

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their quality control re-inspection process to ensure the inspections are performed timely and in accordance with the SEMAP requirements. We recommend that the Authority utilize Yard...

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their quality control re-inspection process to ensure the inspections are performed timely and in accordance with the SEMAP requirements. We recommend that the Authority utilize Yardi software to its full potential in terms of inspection documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure the re-inspection process in performed timely and the documentation is maintained within the Yardi software program. Processes will be reviewed and updated to ensure timely correction and enforcement. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: December 31 , 2025

View Audit 369839

Finding 1157584 (2024-001)

Material Weakness 2024

Fulton County Government

GA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

The Fulton County District Attorney's Office has maintained compliance with their policy and procedure regarding time and effort management since August 2024. The SAKI grant employees per policy complete activity reports which document their activities on a biweekly basis, reflect time worked, and t...

The Fulton County District Attorney's Office has maintained compliance with their policy and procedure regarding time and effort management since August 2024. The SAKI grant employees per policy complete activity reports which document their activities on a biweekly basis, reflect time worked, and then sign those reports. Those reports are then reviewed and signed by a supervisor with a knowledge of their work. Those reports are maintained and kept in the Fulton County District Attorney's Office.

View Audit 369827 Questioned Costs: $1

Finding 1157583 (2024-002)

Material Weakness 2024

Fulton County Government

GA

Subrecipient Monitoring § 200.303 § 200.331

The Fulton County Department of Behavioral Health and Developmental Disabilities (DBHDD) performs continuous monitoring activities with program subrecipients by conducting weekly meetings, reviewing monthly reports, invoices, and conducts quarterly performance reviews. DBHDD will strengthen its subr...

The Fulton County Department of Behavioral Health and Developmental Disabilities (DBHDD) performs continuous monitoring activities with program subrecipients by conducting weekly meetings, reviewing monthly reports, invoices, and conducts quarterly performance reviews. DBHDD will strengthen its subrecipient monitoring internal controls by properly documenting these reviews in order to be incompliance with 2 CFR 200.331, and the County’s Subrecipient Monitoring Policy.

View Audit 369827

Finding 1157582 (2024-003)

Material Weakness 2024

Fulton County Government

GA

Subrecipient Monitoring § 200.303 § 200.331

The Department of Senior Services follows the monitoring standards established by the pass-through entity and has implemented process improvements to ensure that all Program Year 2024-2025 compliance processes were met. The current period monitoring plan, risk assessments and monitoring have been co...

The Department of Senior Services follows the monitoring standards established by the pass-through entity and has implemented process improvements to ensure that all Program Year 2024-2025 compliance processes were met. The current period monitoring plan, risk assessments and monitoring have been completed. The Department will maintain an annual monitoring plan to ensure that all subrecipients are monitored in compliance with 2 CFR 200 requirements.

View Audit 369827

Finding 1157581 (2024-001)

Material Weakness 2024

First Ame Housing Association

WA

HUD Housing Programs Reporting

Explanation: We acknowledge the oversight and would like to provide context to better understand the circumstances that led to the delay. We faced internal challenges when our previous management company departed, leaving us with incomplete files and late recertifications or recertifications that ne...

Explanation: We acknowledge the oversight and would like to provide context to better understand the circumstances that led to the delay. We faced internal challenges when our previous management company departed, leaving us with incomplete files and late recertifications or recertifications that never commenced, making it nearly impossible to catch up promptly. Next, staff staffing issues contributed to the delays because staff members were not adequately trained. Despite these challenges, we recognize the importance of adhering to HUD regulations and are committed to taking corrective measures. Corrective Actions Taken: We initiated immediate corrective actions to rectify the situation as stated in our 2023 corrective action plan. Upon discovering the late recertifications, we instituted the following measures to prevent the recurrence of late annual recertifications, 1. Created a recertification schedule and calendar with the annual recertification date, specific dates to notify residents that their annual recertification is due, and dates for submitting the information to CMS and to trac. The schedule and calendar are submitted to the executive director every two weeks to monitor progress. A meeting is also scheduled with staff every two weeks to review recertification issues. 2. We hired a consultant specializing in certification to train the staff and work with the staff daily to answer questions concerning our certification. This is not a one-and-done process; our recertification consultant is available on a permanent basis to address certification issues and provide ongoing staff training. These measures are designed to ensure timely compliance with HUD regulations and to strengthen our internal processes.

View Audit 369825

Finding 1157580 (2024-001)

Material Weakness 2024

Organized Parents Make A Difference, Inc.

CT

Allowable Costs / Cost Principles

The Organization agrees with the finding. The Organization indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A.

View Audit 369814

Finding 1157579 (2024-002)

Material Weakness 2024

Better Family Life, Inc.

MO

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsib...

Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Management response to 2024-002: In response to the auditors’ recommendation, management has addressed this deficiency by assigning appropriate personnel to review and approve all Federal reporting before submission. Additionally, management has implemented specific procedures for review and approval of drawdown requests, which include reviewing the indirect cost rate applied in all drawdown requests.

View Audit 369809

Finding 1157578 (2024-001)

Material Weakness 2024

Better Family Life, Inc.

MO

Cash Management § 200.303 § 200.305

Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsib...

Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Management response to 2024-001: In response to the auditors’ recommendation, management has addressed this deficiency by assigning appropriate personnel to properly track and monitor drawdown requests to ensure the costs requested for reimbursement have been incurred, are complete and accurate, and in line with Federal award requirements. Additionally, management has implemented specific procedures for review and approval of all drawdown requests.

View Audit 369809

Finding 1157575 (2024-001)

Material Weakness 2024

Community Action Partnership of Lake County

IL

Questioned Costs Eligibility

2024-001: Eligibility – Community Service Block Grant - Assistance Listing #s 93.569 - Grant Period - Year Ended December 31, 2024 Criteria: Only individual households that fall under the 200% Poverty Guideline based on family size would be eligible to receive benefits from the Community Service Blo...

2024-001: Eligibility – Community Service Block Grant - Assistance Listing #s 93.569 - Grant Period - Year Ended December 31, 2024 Criteria: Only individual households that fall under the 200% Poverty Guideline based on family size would be eligible to receive benefits from the Community Service Block Grant. Condition: During our Eligibility Compliance testing, we noted two incorrect eligibility calculations out of our sample of forty applicants. We consider this Single Audit finding to be an instance of noncompliance relating to the Eligibility Compliance Requirement. Corrective Action Plan: Additional review of eligibility will be performed by management to assure proper eligibility going forward. The program Director will also be conducting additional training with the program staff on calculating income and required documentation. Responsible Person for Corrective Action Plan: Darlene Johnson, Deputy Director Implementation Date of Corrective Action Plan: November 1, 2025

View Audit 369808 Questioned Costs: $1

Corrective Action Plans

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