Corrective Action Plans

Finding 573124 (2024-001)

Significant Deficiency 2024

West Michigan Regional Medical Consortium

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2024 Organization Contact Person: Jerry Evan...

West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2024 Organization Contact Person: Jerry Evans, MD; Medical Director The findings from the September 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ‐ Federal audit Finding 2024‐001 ‐ Significant Deficiency Recommendation: West MI Regional Medical Consortium currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.

View Audit 363935

Finding 573123 (2024-002)

Significant Deficiency 2024

City of Fort Lupton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring

COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: The City should update all contracts to include a suspension and debarment paragraph to verify status with every renewal, request certification from the proposed entity, or verify vendor thro...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: The City should update all contracts to include a suspension and debarment paragraph to verify status with every renewal, request certification from the proposed entity, or verify vendor through SAM.gov prior to utilizing vendor services. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The finance director and the public works director have already implemented a process to verify the SAM status of all contractors on all projects regardless of funding. Name of the Contact Person Responsible for Corrective Action: Leann Perino, Finance Director Planned Completion Date for Corrective Action Plan: Implemented April 2025

View Audit 363934

Finding 573122 (2024-001)

Significant Deficiency 2024

Barton County, Kansas

KS

Procurement, Suspension & Debarment § 200.320

2024-001 Federal program 10.855 – Distance Learning and Telemedicine Loans and Grants – Procurement, Suspension, and Debarment Condition The County used a noncompetitive procurement method without receiving written approval or meeting one of the other allowable circumstances for a procurement that ...

2024-001 Federal program 10.855 – Distance Learning and Telemedicine Loans and Grants – Procurement, Suspension, and Debarment Condition The County used a noncompetitive procurement method without receiving written approval or meeting one of the other allowable circumstances for a procurement that was greater than a micro-purchase but less than the simplified acquisition threshold. Recommendation Whenever possible, we recommend that the County request written permission from the awarding agency if it seeks to use noncompetitive procurement methods for grants. We also recommend that the County consider updating its procurement policy to make it clear that the circumstances in which noncompetitive procurements can be used with federal assistance differ from normal circumstances. Comments on the Finding Recommendation The County is aware of the finding and will take steps to mitigate the risk of this happening again in the future. Action Taken Before the end of calendar year 2025, the County’s procurement policy will be updated to clarify when noncompetitive methods can be used with federal funding. Additionally, all staff involved with grant management have been instructed to request written documentation from awarding agencies whenever they are attempting to use noncompetitive procurement methods.

View Audit 363933

Finding 573121 (2024-001)

Material Weakness 2024

The Addiction Center of Broome County, Inc.

NY

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan for FYE December 31, 2024 Finding 2024-001 Corrective Action Plan: Management will implement periodic time studies throughout contract durations to support accurate allocation of personnel costs. Staff will be reminded of relevant compliance requirements, and internal proces...

Corrective Action Plan for FYE December 31, 2024 Finding 2024-001 Corrective Action Plan: Management will implement periodic time studies throughout contract durations to support accurate allocation of personnel costs. Staff will be reminded of relevant compliance requirements, and internal processes will be adjusted as needed. We will continue to monitor this area and document efforts to ensure ongoing alignment with applicable regulations. Contact Person Responsible for Corrective Action Plan: Lottie Albrecht, Director of Administration Phone Number: 607-940-0102 Email: lalbrecht@acbcservices.org Anticipated Completion Date of Corrective Action Plan: December 2025 (as part of preparation for fiscal year ending December 31, 2025)

View Audit 363928 Questioned Costs: $1

Finding 573115 (2024-002)

Material Weakness 2024

Genesee County Youth Corporation

MI

Questioned Costs Eligibility Internal Control / Segregation of Duties

2024 – 002 Lack of Segregation of Duties - Lack of Supervisory Review - Allow-ability of Expenses Charged to Grants The corrective action proposed for the above finding should be sufficient to account for any area of non-compliance in the evidence of supporting documentation for all disbursemen...

2024 – 002 Lack of Segregation of Duties - Lack of Supervisory Review - Allow-ability of Expenses Charged to Grants The corrective action proposed for the above finding should be sufficient to account for any area of non-compliance in the evidence of supporting documentation for all disbursements. Additionally, the Business Operations Manager and Executive Director will implement a systematic review of all grant awards, contracts, and develop an addendum document charting all allowable expenses within each funding stream that will be utilized by the team when to determine proper allocation of disbursements. This chart will provide a quick guide to monitor compliance and allow-ability of expenditures to each funder at the time a check request is submitted. Checks

View Audit 363925 Questioned Costs: $1

Finding 573049 (2024-002)

Significant Deficiency 2024

Kewaunee County, Wisconsin

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Uniform Grant Guidance Implementation Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to ...

Uniform Grant Guidance Implementation Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Action Planned/taken in response to the finding: Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to:  Evaluate existing policy and procedures for needed revisions  Document revisions to policy and procedures as necessary  Communicate any new policies to employees responsible for awards  Identify awards covered by the Uniform Guidance  Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2024. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh Planned completion date for corrective action: December 31, 2025

View Audit 363924

Finding 573043 (2024-003)

Significant Deficiency 2024

Kewaunee County, Wisconsin

WI

Cash Management Reporting Significant Deficiency

Review of Claim Forms and Expenditure Reconciliation Recommendation: We recommend that there is an appropriate reviewer of each grant claim and monthly reconciliation. Action planned/taken in response to the finding: Management will evaluate their current processes and procedures during staffing tra...

Review of Claim Forms and Expenditure Reconciliation Recommendation: We recommend that there is an appropriate reviewer of each grant claim and monthly reconciliation. Action planned/taken in response to the finding: Management will evaluate their current processes and procedures during staffing transitions in fiscal year 2025 to ensure that proper review of claim forms and expenditure reconciliation. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh and Brian Johnson Planned completion date for corrective action: December 31, 2025

View Audit 363924

Finding 573041 (2024-002)

None 2024

Barrier Free Living Holding, Inc.

NY

Eligibility

Management will continue to accumulate proper supporting documentation to support the organization’s compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Responsible parties: Cynthia Amodeo, Chief Executive Officer Myra Ricard, Program Dire...

Management will continue to accumulate proper supporting documentation to support the organization’s compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Responsible parties: Cynthia Amodeo, Chief Executive Officer Myra Ricard, Program Director Anticipated Completion Date: Not Applicable as this is not correctable at this time due to New York State Executive Order 19-ADM-05; 19-OCFS-ADM-03.

View Audit 363923

Finding 573040 (2024-002)

None 2024

The Chamber Foundation

ND

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.331

Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has subsequently requested all audit reports from all subrecipients. Addi...

Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has subsequently requested all audit reports from all subrecipients. Additionally, the Chamber Foundation has changed subaward formatting to ensure that all required information is included within the award. Planned implementation date of corrective action: Ongoing

View Audit 363920

Finding 573039 (2024-001)

Material Weakness 2024

The Chamber Foundation

ND

Subrecipient Monitoring Material Weakness

2024-001: Subrecipient Monitoring Controls Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has a comprehensive monitoring...

2024-001: Subrecipient Monitoring Controls Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has a comprehensive monitoring plan to monitor all grant supported activities in accordance with program rules relative to EDA program including rules established by the program, those established by EDA, and by 2 CFR Part 200. Planned implementation date of corrective action: Ongoing

View Audit 363920

Finding 573038 (2024-002)

None 2024

Ncsc/usa Housing Development Corporation Three, INC

FL

Reporting HUD Housing Programs

FINDING No. 2024-002: 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 Ov...

FINDING No. 2024-002: 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 Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 363916

Finding 573037 (2024-001)

None 2024

Ncsc/usa Housing Development Corporation Three, INC

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral...

Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 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: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers 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 implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month, verify the accuracy of any additional required deposits, and submit form HUD-9250 to withdraw the excess funding. Action Taken: The verification of the correct funding amounts is now confirmed against approved 9250 on a monthly basis, and is a step that has been added on the month-end close checklist.

View Audit 363916

Finding 573036 (2024-001)

Material Weakness 2024

Banner Health

AZ

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Internal control deficiency over activities allowed or unallowed and allowable costs/cost principles related to review of contract labor expenditures. Banner requires control labor resources to utilize the same time keeping system used by Banner employees to track worked time. Banner creates ‘reve...

Internal control deficiency over activities allowed or unallowed and allowable costs/cost principles related to review of contract labor expenditures. Banner requires control labor resources to utilize the same time keeping system used by Banner employees to track worked time. Banner creates ‘reverse invoices’ using the time tracked in Banner’s timekeeping system by contract labor resources and presents those hours/dollars to contract labor agencies for approval prior to remitting payment to those agencies. These invoices are reviewed by Banner’s staffing services team for reasonableness prior to being presented to the agencies for approval. There is an expectation that managers review and formally approve the timecards of contract labor resources in the timekeeping system, however, the reverse invoicing process moves forward even in the absence of a documented formal approval. Banner will implement a periodic monitoring process that provides a report of ‘forced sign offs’ (timecards without documented manager approval) to senior leadership in an effort to increase compliance with the timecard approval policy. Contact: Paul Nolde-Morrissey, Vice President and Corporate Controller Expected completion date: September 30, 2025

View Audit 363912

Finding 573035 (2024-002)

Significant Deficiency 2024

Warren County, Missouri

MO

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.

View Audit 363908

Finding 573034 (2024-001)

None 2024

Senior Citizens Housing Development Corporation of Mt. Lebanon

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, ...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon, Inc. respectfully submits the following corrective action plan for the year ended December 31, 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: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number 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: Management should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: New procedures have been implemented to review the deposits each month to ensure amounts are proper. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO

View Audit 363903

Finding 573033 (2024-004)

Significant Deficiency 2024

Rib Mountain Metro Sewerage District

WI

Procurement, Suspension & Debarment § 200.320

Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. 66.458 Recommendation: District personnel should familiarize themselves with the documentation requirements required by the CFR related to procurement. In addition, District policies and procedures should be modifi...

Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. 66.458 Recommendation: District personnel should familiarize themselves with the documentation requirements required by the CFR related to procurement. In addition, District policies and procedures should be modified to ensure documentation is maintained on the justification for any noncompetitive procurement transactions that are entered into and that the justification is reviewed and approved by someone other than the one making that determination. The written policies should be expanded to clearly address all five procurement methods allowed under Uniform Guidance. The District should also make sure to update its conflict of interest policy to specifically address situations with federal awards and also create written policies and procedures related to suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Commissioners will discuss at future regularly scheduled meetings and Clerk/Director will make sure any decisions made include documentation as to why they differ from established policy. Name(s) of the contact person(s) responsible for corrective action: Eric Donaldson Planned completion date for corrective action plan: 31 December 2025

View Audit 363900

Finding 573032 (2024-001)

Material Weakness 2024

Ncsc/usa Housing Development Corporation Two

FL

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two Operating as I.W. Abel Place, respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University D...

Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two Operating as I.W. Abel Place, respectfully submits the following corrective action plan for the year ended December 31, 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: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number 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 implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting, tenant file maintenance, and monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO

View Audit 363899

Finding 573029 (2024-009)

Material Weakness 2024

City of Nogales Arizona

AZ

Special Tests & Provisions Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.326

2024 – 009 Special Tests and Provisions – Wage Rate Federal Agency: Department of Interior Federal Program Title: Outdoor Recreation Acquisition, Development and Planning ALN: 15.916 Pass-Through Agency: Arizona State Park Trails Pass-Through Number(s): 04-007-652304 Award Number and Period: ...

2024 – 009 Special Tests and Provisions – Wage Rate Federal Agency: Department of Interior Federal Program Title: Outdoor Recreation Acquisition, Development and Planning ALN: 15.916 Pass-Through Agency: Arizona State Park Trails Pass-Through Number(s): 04-007-652304 Award Number and Period: 04/18/2022-12/31/24 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Condition/Context: There was no support provided for the three out of three contractor vendors with construction work noted on their purchase orders to support compliance with Davis Bacon. Corrective Action Plan: Regarding the wage tests for the Park’s grant, no information was provided to the City from the contractor of employee wages paid by the contractor. An email request and answer from the contractor was forwarded to the auditors, that the contractor was not responsible to report the wages. This in the future will be part of the Grants Coordinator position for Internal Control purposes, to ensure that any future construction contracts include the wage reporting requirements. Anticipated completion date: December 2025 Contact Person: Mr. Joel Kramer, City Manager

View Audit 363891

Finding 573028 (2024-008)

Material Weakness 2024

City of Nogales Arizona

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

2024 – 008 – Reporting Federal Agency: Department of the Treasury Department of Interior Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds (ARPA) Outdoor Recreation Acquisition, Development and Planning ALN: 21.027 15.916 Pass-Through Agency: Coronavirus State and Local ...

2024 – 008 – Reporting Federal Agency: Department of the Treasury Department of Interior Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds (ARPA) Outdoor Recreation Acquisition, Development and Planning ALN: 21.027 15.916 Pass-Through Agency: Coronavirus State and Local Fiscal Recovery Funds (ARPA) N/A Outdoor Recreation Acquisition, Development and Planning Arizona State Park Trails Pass-Through Number(s): Coronavirus State and Local Fiscal Recovery Funds (ARPA) N/A Outdoor Recreation Acquisition, Development and Planning 04-007-652304 Award Number and Period: Coronavirus State and Local Fiscal Recovery Funds (ARPA) 1505-0271 3/3/2021 – 12/31/2024 Outdoor Recreation Acquisition, Development and Planning 04/18/2022-12/31/24 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Condition/Context: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) (ARPA) - Audit procedures included testing the SLFRF Compliance Report. During the testing of the Compliance report, it was noted that the report’s key line items below were not properly supported: • Current period expenditure • Cumulative expenditure Current period expenditures per the Compliance Report was $-0- and per the expenditure details provided were $907,419 creating a difference of $907,419. Cumulative expenditures per the Compliance Report was $6,714,003 and per the expenditure details provided were $4,264,421 creating a difference of $2,449,582. Outdoor Recreation Acquisition, Development and Planning - Audit procedures included selection and testing of two quarterly reports. Two out of two of the quarterly reports tested contained no separate reviewer/approver support. FEDERAL AWARD FINDINGS (Continued) 2024 – 008 – Reporting (Continued) Corrective Action Plan: The City concurs with this finding. With the addition of the Grants Coordinator, all reporting of all departments will be filtered through this position. The City also will use an outside Grants consultant to help research, apply, and coordinate the City’s grants in entirety. Anticipated completion date: December 2025 Contact Person: Mr. Joel Kramer, City Manager

View Audit 363891

Finding 573027 (2024-007)

Material Weakness 2024

City of Nogales Arizona

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.324

2024 – 007 – Procurement and Suspension and Debarment Federal Agency: Department of the Treasury Department of Interior Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds (ARPA) Outdoor Recreation Acquisition, Development and Planning ALN: 21.027 15.916 Pass-Through Agency...

2024 – 007 – Procurement and Suspension and Debarment Federal Agency: Department of the Treasury Department of Interior Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds (ARPA) Outdoor Recreation Acquisition, Development and Planning ALN: 21.027 15.916 Pass-Through Agency: Coronavirus State and Local Fiscal Recovery Funds (ARPA) N/A Outdoor Recreation Acquisition, Development and Planning Arizona State Park Trails Pass-Through Number(s): Coronavirus State and Local Fiscal Recovery Funds (ARPA) N/A Outdoor Recreation Acquisition, Development and Planning 04-007-652304 Award Number and Period: Coronavirus State and Local Fiscal Recovery Funds (ARPA) 1505-0271 3/3/2021 – 12/31/2024 Outdoor Recreation Acquisition, Development and Planning 04/18/2022-12/31/24 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Condition/Context: Coronavirus State and Local Fiscal Recovery Funds (ARPA) – Audit procedures included selection and testing of five competitively procured vendor contracts. • Three out of five vendors tested for procurement did not provide support for the procurement method used, price/bid comparison, and cost analysis performed. • One out of five vendors tested did not have a valid contract on file. • Five out of five vendors tested did not provide support for the SAMS verification check that the winning vendor was not suspended nor debarred from receiving federal funds prior to awarding the contract. Outdoor Recreation Acquisition, Development and Planning – Audit procedures included selection and testing of five competitively procured vendor contracts. • Five out of five vendors tested for procurement did not provide sample support requested to test procurement method selected, price/bid comparison, and cost analysis performed. • Five out of five vendors tested did not provide support for the SAMS verification check that the winning vendor was not suspended nor debarred from receiving federal funds prior to awarding the contract. FEDERAL AWARD FINDINGS (Continued) 2024 – 007 – Procurement and Suspension and Debarment (Continued) Corrective Action Plan: The City concurs with this finding. A restructuring is happening within the Finance Department. With the addition of the Grants Coordinator, this allows for the staff accountant to take on the duties of Procurement. The Procurement position was eliminated from the department in April 2019. The Procurement position will be responsible for oversight of all the City’s procurement processes. Anticipated completion date: December 2025 Contact Person: Mr. Joel Kramer, City Manager

View Audit 363891

Finding 573025 (2024-004)

Material Weakness 2024

City of Johnstown

PA

Questioned Costs Procurement, Suspension & Debarment § 200.320

The City will work internally within the City Manager's office and Finance Department to adopt a centralized procurement process and policy that is in line with Uniform Guidance. Staff identified to participate in the process will be trained as necessary.

View Audit 363889 Questioned Costs: $1

Finding 573021 (2024-003)

Material Weakness 2024

City of Johnstown

PA

HUD Housing Programs Material Weakness Reporting

The City will work to develop a listing of report submission deadlines as well as cross training staff as appropriate.

View Audit 363889

Finding 573008 (2024-001)

Significant Deficiency 2024

Early Learning Coalition of Florida's Heartland, INC

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties

SEE CORRECTIVE ACTION PLAN AT PDF PAGE 32 OF THE SUBMITTED AUDITED FINANCIAL STATEMENTS

View Audit 363875

Finding 573007 (2024-003)

Material Weakness 2024

Southwest Center for Hiv/aids, INC

AZ

Cash Management Material Weakness Reporting

Item: 2024-003 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Arizona Department of Health Services Compliance Requirement: Reporting Criteria or Specific Requirement:...

Item: 2024-003 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Arizona Department of Health Services Compliance Requirement: Reporting Criteria or Specific Requirement: Per the grant agreements, award recipients are required to submit monthly reimbursement report within a set number of days after month end. Condition: Financial reimbursement reports were submitted after the required due date. Name of Contact Person: Rosalie Johnson, Chief Financial Officer Phone Number: (602) 595-8109 Anticipated Completion Date: January 1, 2025 Views of Responsible Officials and Corrective Actions: Management agrees with the finding. The Organization will submit required reports timely going forward.

View Audit 363873

Finding 573006 (2024-002)

Material Weakness 2024

Southwest Center for Hiv/aids, INC

AZ

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.405

Item: 2024-002 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Arizona Department of Health Services Compliance Requirement: Allowable Activities and Costs Criteria or ...

Item: 2024-002 Assistance Listing Number: 93.940 Programs: HIV Prevention Activities Health Department Based Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Arizona Department of Health Services Compliance Requirement: Allowable Activities and Costs Criteria or Specific Requirement: In accordance with 2 CFR 200.405 - Allocable Costs - (d) If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. Condition: Costs charged to the federal program were based on an allocation methodology that was not properly updated for the current period Name of Contact Person: Rosalie Johnson, Chief Financial Officer Phone Number: (602) 595-8109 Anticipated Completion Date: January 1, 2025 Views of Responsible Officials and Corrective Actions: Management agrees with the finding. The Organization will update allocations timely going forward.

View Audit 363873 Questioned Costs: $1

Corrective Action Plans

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