Corrective Action Plans

Finding 1155283 (2024-003)

Material Weakness 2024

KY

Reporting Matching / Level of Effort / Earmarking

Management has been pursuing changes in MINC access to ensure required access is in place to input and submit required reports. This process is close to being complete and should allow us to submit required reporting.

View Audit 367530

Finding 1155282 (2024-002)

Material Weakness 2024

Housing Authority of Pikeville

KY

Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking § 200.305

Management will review and retrain to insure that capital fund expenditures are drawn down prior to payment.

View Audit 367530

Finding 1155281 (2024-001)

Material Weakness 2024

Housing Authority of Pikeville

KY

HUD Housing Programs Reporting

Management will submit the HUD-53001 for the 2021 grant and will submit the HUD-50075.1 for the 2022, 2023, and 2024 grant years. Management will seek out training to increase familiarity with EPIC and the reporting deadlines.

View Audit 367530

Finding 1155280 (2024-001)

Material Weakness 2024

City of Pittsburgh

PA

Questioned Costs Subrecipient Monitoring § 200.332

Finding 2024-001: Subrecipient Monitoring Federal Agency: U.S. Department of Housing and Urban Development Frogram Name: COVID 19 — HOME Investment Partnerships Program and HOME Investment Partnerships Program (HOME) - ALN 14.239; Award Identification Number: MC420501 Criteria of Specific Requiremen...

Finding 2024-001: Subrecipient Monitoring Federal Agency: U.S. Department of Housing and Urban Development Frogram Name: COVID 19 — HOME Investment Partnerships Program and HOME Investment Partnerships Program (HOME) - ALN 14.239; Award Identification Number: MC420501 Criteria of Specific Requirement: Per 2 CFR 200.332, a pass-through entity must monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward. Condition: During our testing of subrecipient monitoring, we noted that the City did not perform required monitoring procedures during the year. Questioned Costs: Unknown Cause: The City did not have adequate internal controls in place to ensure compliance with subrecipient monitoring requirements, and staffing turnover contributed to the lack of oversight. Effect: The City was not in compliance with subrecipient monitoring requirements. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend the City implement controls to ensure compliance with subrecipient monitoring, documenting monitoring activities performed and following up on any identified deficiencies in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management agrees; see corrective action plan below. History The City initiated monitoring of the HOME program in March 2023, and the local office of the Department of Housing and Urban Development (HUD) initiated its own monitoring in June 2023. To avoid duplicative work, the City shifted its approach and reviewed closed programs while HUD monitored open programs. These monitoring efforts resulted in significant updates to program policies and procedures. The City's monitoring was completed in October 2023 and HUD's monitoring was finalized in October 2024. Correction Action Plan Since October 2024, the City has collaborated with its subrecipient, the Urban Redevelopment Authority (URA), to implement a streamlined, informal quarterly review process. While formal HOME monitoring has not occurred since the end of the HUD monitoring, the City will initiate a review before the end of 2025 to return to compliance. Monitoring will occur annually moving forward.

View Audit 367516 Questioned Costs: $1

Finding 1155278 (2024-003)

Material Weakness 2024

Sibley County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: •Citizenship verification continues to be an error prone area. As ...

Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: •Citizenship verification continues to be an error prone area. As an automated system process, the majority of our cases successfully complete the interface with SSA to determine citizenship. Determining the root cause of these errors is not always simple, but some contributing factors are failed interface links between MAXIS and SSA. Citizenship details on the MEMI panel which isn’t part of the normal review workflow for recertifications as it holds “additional” member information that typically doesn’t change from year to year. Also, human error plays a role as this type of verification is typically requested at the time a case opens and normally doesn’t change throughout the life of the case. Despite reminders and manual reviews, cases are still being missed. System modernization would go a long way to mitigate these types of error. In addition to continuing the reminders for staff, and periodically checking cases for failed interface verifications, the financial assistance supervisor will request ad-hoc reports from DHS specifically for healthcare cases that have a missing citizenship verification field or coded as “N” for no verification on the MEMI panel in MAXIS. This report will be shared with staff to target cases with missing citizenship verifications. In addition, it has been determined that the use of SMI to verify citizenship has been approved, however this verification has not been added to the case file in some instances which results in an error finding. •Asset verification rules have changed over the past year and a half and although the previous CAP stated we would hold reviews of this policy during regular unit meetings, the financial assistance supervisor has only held one review. This area will be revisited using state training in Trainlink and staff will be reminded that any information reported on an application or renewal needs to be compared to the information recorded in MAXIS and conflicting information needs to be verified. In addition, the process of receiving verifications will be reviewed. Currently, verification documents must be accepted from the client by any means, including mail, fax, paper, or email. Email containing verifications may be sent to the primary Financial Assistance email (recommended) but also may be sent to the agency’s primary email or the primary worker’s personal work email (not recommend). This puts the responsibility of moving those verifications to the case file on several different people. This process may lead to verifications being received but not added to the case files. Best practices will be shared with staff. Anticipated Completion Date: Trainlink training was shared and reviewed at the next in person unit meeting, September 4th. Ad-Hoc reports will be requested for the next quarter, October 6th Reviewing receipt of verification procedures will occur over the next several months and modifications (if necessary) or best practices will be shared January 2026.

View Audit 367509

Finding 1155277 (2024-002)

Material Weakness 2024

Sibley County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: The Financial Assistance supervisor will run BOBI report MNCM 220A ...

Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: The Financial Assistance supervisor will run BOBI report MNCM 220A at least 2 times per month to identify outstanding verifications for MA cases in METS. This will identify specific cases missing SSN verifications. Anticipated Completion Date: The MNCM 220A reported is generated quarterly. The anticipated completion date is October 6th for the next quarterly report.

View Audit 367509

Finding 1155276 (2024-001)

Material Weakness 2024

Health Education Learning Project

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency

This serves as a response to your audit memo regarding Finding 2024-001 Allowable Costs - Significant deficiency in internal controls over compliance in Section II - Federal Award Findings and Questioned Costs. The organization concurs with the finding and has made corrective actions effective immed...

This serves as a response to your audit memo regarding Finding 2024-001 Allowable Costs - Significant deficiency in internal controls over compliance in Section II - Federal Award Findings and Questioned Costs. The organization concurs with the finding and has made corrective actions effective immediately to ensure the deficiency no longer occurs. Specifically, an active confirmation of billing amounts matching the general ledger from the CPA to the CEO has been added to our internal controls. Previously, the CPA only contacted the CEO if there was a need for correction. As stated in the audit report, this error occurred during the transition time between our contracted CPA and the new CFO beginning. Neither the CPA nor the CFO informed the CEO of the discrepancy between the billing and general ledger amounts, and therefore no correction was made or even looked for. This finding identified a flaw in our existing internal controls if the CPA does not complete the final validation process. Below are the internal control procedures for grant billing that were in place at the time of the error with the new addition in red: • All time sheets are forwarded to the CPA. • The CPA, or their designee, develops a payroll report utilizing the timesheets to allocate payroll by work function. • The payroll report is forwarded to the CEO for approval and billing purposes. • The detailed monthly billing is sent to the CPA for verification that the billing matches the general ledger. • The CPA will send an email to the CEO either confirming the amounts billed match the general ledger or identifying the need for a billing/general ledger correction. • Any discrepancies between billing and the general ledger are corrected via a corrected billing being submitted or a general ledger journal entry being made to reallocate costs. The organization is confident the above augmented internal control procedures will provide the necessary oversight and quality control measures needed to ensure the identified deficiency from recurring. The CEO is responsible for monitoring and ensuring compliance with the revised internal control measures.

View Audit 367506

Finding 1155275 (2024-002)

Material Weakness 2024

The Durham Trinity Corporation

CT

Reporting

Finding Reference Number: 2024-002 Single Audit Report Filing Description of Finding: The Project did not file its federal single audit for the year ended December 31, 2023 by the due date of September 30, 2024. Statement of Concurrence or Nonconcurrence: The Project agrees with the audit finding. C...

Finding Reference Number: 2024-002 Single Audit Report Filing Description of Finding: The Project did not file its federal single audit for the year ended December 31, 2023 by the due date of September 30, 2024. Statement of Concurrence or Nonconcurrence: The Project agrees with the audit finding. Corrective Action: The signature pages were signed after he initial deadline but have since been provided to Hyt, Filippetti & Malahan, LLC. We have transitioned to a new CPA firm and have been working closely with the board to ensure that all required signatures are obtained in a timely manner for the 2024 reporting fiscal year.

View Audit 367504

Finding 1155272 (2024-001)

Material Weakness 2024

The Durham Trinity Corporation

CT

Reporting

Finding Reference Number: 2024-001 Reserve Account Funding Description of Finding: The Project maintained a separate bank account for the reserves, however the account was not fully funded. Statement of Concurrence or Nonconcurrence: The Project agrees with the audit finding. Corrective Action: All ...

Finding Reference Number: 2024-001 Reserve Account Funding Description of Finding: The Project maintained a separate bank account for the reserves, however the account was not fully funded. Statement of Concurrence or Nonconcurrence: The Project agrees with the audit finding. Corrective Action: All outstanding 2024 open reserve transfers will be disbursed no later than September 30, 2025. As of this update, three transfers-corresponding to October, November, and December 2024-remain pending. It is noted that reserve transfers for fiscal year 2025 were processed prior to the resolution of these remaining 2024 transactions.

View Audit 367504

Finding 1155270 (2024-005)

Material Weakness 2024

Town of Ridgeville

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-005: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds –Suspension and Debarment Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.com Views of Respo...

FINDING 2024-005: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds –Suspension and Debarment Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The town attorney will draft a standard contract that will apply to any contractors that are paid $25,000.00 or more from federal funds, prior to entering a covered transaction ensuring that their respective contractor is not suspended or debarred. The council president will review and sign the contract ensuring the suspension and debarment clause is included in all respective contracts. The town has put controls and procedures in place to ensure timely documentation of suspension and debarment checks in regard to federal awards. For purchases procured outside of a contractual agreement, the town will require all vendors to self certify prior to entering into a transaction. Anticipated Completion Date: Policies and procedures to be documented and adopted by March 18, 2026. Full implementation and testing to be in place for the 2025 fiscal year reporting cycle.

View Audit 367501

Finding 1155269 (2024-004)

Material Weakness 2024

Town of Ridgeville

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2024-004: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.c...

FINDING 2024-004: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.com INDIANA STATE BOARD OF ACCOUNTS 27 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The town attorney will draft a standard contract that will apply to any contractors that are paid $25,000.00 or more from federal funds, prior to entering a covered transaction ensuring that their respective contractor is not suspended or debarred. The council president will review and sign the contract ensuring the suspension and debarment clause is included in all respective contracts. The town has put controls and procedures in place to ensure timely documentation of suspension and debarment checks in regard to federal awards. For purchases procured outside of a contractual agreement, the town will require all vendors to self certify prior to entering into a transaction. The town will implement a procurement policy that conforms to the current requirements of CFR 200.318 for micro-purchases, under $10,000.00, the disbursing officer will only require board approval. For small purchases, between $10,000.00 and $150,000.00, three quotes must be obtained and a contract awarded. For purchases that exceed the simplified acquisition threshold, the town must allow for full and open competition in the form of a sealed bid process and awarding a contract. Anticipated Completion Date: Policies and procedures to be documented and adopted by March 18, 2026. Full implementation and testing to be in place for the 2025 fiscal year reporting cycle.

View Audit 367501

Finding 1155268 (2024-003)

Material Weakness 2024

Town of Ridgeville

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2024-003: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.com Views of Responsible Officia...

FINDING 2024-003: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: In regards to the current finding over the reporting period under audit all pertinent issues will be corrected in the following annual project and expenditure report, due in April, 2026. The town will contract with Local Government Services to prepare the annual project and expenditure report, develop a procedure where the Clerk-Treasurer or any Town employee with proper training and knowledge will review the report prior to submission for accuracy and completeness before final filing. The Clerk-Treasurer or respective town employee who will review the report, will receive the proper training over the respective program. Any correspondence between Local Government Services and the Town of Ridgeville will be documented accordingly. Anticipated Completion Date: Policies and procedures to be documented and adopted by March 18, 2026. Full implementation and testing to be in place for the 2025 fiscal year reporting cycle.

View Audit 367501

Finding 1155267 (2024-001)

Material Weakness 2024

Grays Harbor Transportation Authority

WA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Grays Harbor Transit January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Grays Harbor Transit January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The Authority did not have adequate internal controls and did not comply with the federal suspension and debarment requirements and overcharged costs to the Formula Grants for Rural Areas and Tribal Transit Program. Name, address, and telephone of Authority contact person: Jean Braaten, Finance Manager, (360) 532-2770 705 30th St Hoquiam, WA 98550-4237 Corrective action the auditee plans to take in response to the finding: Changes in staffing, including hiring several new employees, contributed to knowledge gaps in federal procurement requirements and compliance practices. To provide adequate internal controls in complying with federal suspension and debarment requirements, Grays Harbor Transit will train all employees involved in procurement on federal procurement procedures. Our procurement department will review and monitor this control. A secondary reviewer will review and approve all costs charged to federal programs to ensure compliance with federal cost principles. Anticipated date to complete the corrective action: November 1, 2025

View Audit 367493 Questioned Costs: $1

Finding 1155266 (2024-002)

Material Weakness 2024

Housing Authority of Asotin County

WA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Asotin County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the Housing Authority is planning to take for findings included in this report in accordance with Title 2 U.S....

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Asotin County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the Housing Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-002 Finding caption:The Housing Authority did not have adequate internal controls and did not comply with Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone number of Housing Authority contact person: KayLee Rosgen, Manager, Business and Finance 1212 Fair St., Clarkston, WA 99403 (509) 758-5751 ext. 4 Corrective action the auditee plans to take in response to the finding: The Housing Authority does concur with the State Auditor’s Office finding that the Housing Quality Standards (HQS) requirements are to follow up with the landlord if any life-threatening deficiencies are identified during an inspection. The requirement states that “If a deficiency is life-threatening, the owner (landlord) must correct the deficiency within 24 hours of notification” (24 CFR 982.404(a)(3)). Although this finding was also included in the prior year’s audit, the Housing Authority acknowledges that the corrective action did not start until September 2024. When the Housing Authority was notified of this finding, a corrective action plan was immediately prepared and implemented. Additionally, the U.S. Department of Housing and Urban Development (HUD) followed up on this finding in June 2025 and the Housing Authority provided the corrective action plan along with supporting documentation to HUD. On June 23, 2025, the Housing Authority received a letter from the HUD Seattle Field Office acknowledging that the Housing Authority had taken the appropriate actions to resolve the finding and avoid the same error in the future. Below is the Housing Authority’s corrective action plan that was implemented in September 2024: - Review HQS/NSPIRE standards with current staff assigned to performing and processing Section 8 inspections during a monthly meeting - Implemented internal controls that ensure life-threatening deficiencies are identified and all required notifications are made - Review of all parts of the Code of Federal Regulations (CFR) and PIH Notices distributed by HUD monthly that pertain to HQS/NSPIRE inspection standards - All pertinent staff have taken the NSPIRE Inspection Standards training (all inspectors and Section 8 Occupancy Specialist) - Updated our process to include the use of a new inspection checklist that separately identifies life-threatening deficiencies, as well as using a new form to document attempts to contact the landlord and track the date that the deficiency was resolved The Housing Authority acknowledges that we lacked the appropriate internal controls prior to September 2024 to identify and notify the landlords of any life-threatening deficiencies that must be corrected within 24 hours. This corrective action plan has been in place since September 2024, and the Housing Authority feels that it is now fully in compliance with the applicable inspection requirements set forth by HUD and any relevant CFRs. Anticipated date to complete the corrective action: September 2024

View Audit 367481

Finding 1155265 (2024-001)

Material Weakness 2024

Public Utility District No. 1 of Skamania County

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Public Utility District No. 1 of Skamania County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Public Utility District No. 1 of Skamania County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Meagan Mikkonen, PO Box 500 – Carson, WA 98610, 509.219.0140 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District will track all grant related employee time-and-effort through a timesheet. Timesheets will be submitted twice a month and approved by management. Anticipated date to complete the corrective action: Effective immediately (September 2025)

View Audit 367480 Questioned Costs: $1

Finding 1155264 (2024-003)

Material Weakness 2024

Disability Law Center of Virginia

VA

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.430

dLCV has refined our policies regarding review of timesheets to ensure that all timesheets are timely submitted and are reviewed and approved by designated staff. The policy revisions will be effective as of October 1, 2025

View Audit 367479

Finding 1155263 (2024-002)

Material Weakness 2024

Disability Law Center of Virginia

VA

Allowable Costs / Cost Principles Cash Management Reporting § 200.430

dLCV will implement a weighted direct bill process beginning October 1, 2025. Throughout the audit review, and as recently as one month before the final report, the auditors consistently reported to us that this was likely not a compliance issue. Additionally, the auditors were not able to provide a...

dLCV will implement a weighted direct bill process beginning October 1, 2025. Throughout the audit review, and as recently as one month before the final report, the auditors consistently reported to us that this was likely not a compliance issue. Additionally, the auditors were not able to provide any sample for any time period in 2024 showing the potential impact of changing from an hours allocation to a dollars allocation. The auditors did not inform us of their changed opinion until late August, 2025, making it impossible to make any adjustments in the current fiscal year.

View Audit 367479

Finding 1155262 (2024-003)

Material Weakness 2024

Barnesville Housing Authority

GA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Noncompliance with Special Tests and Provisions- HUD Form 52722 Utilities Expense Level (Public Housing Program ALN 14.850) We will implement controls to ensure that actual Public Housing utility costs are utilized when preparing the Authority’s annual form 52722. Date of completion: Ongoing

View Audit 367476 Questioned Costs: $1

Finding 1155261 (2024-002)

Material Weakness 2024

Barnesville Housing Authority

GA

Cash Management HUD Housing Programs § 200.305

Noncompliance with Cash Management (Public Housing Capital Fund ALN 14.872) We will implement controls and procedures to ensure CFP draws are made within 3 business days from date of expenditure. Date of completion: Ongoing

View Audit 367476

Finding 1155260 (2024-001)

Material Weakness 2024

Barnesville Housing Authority

GA

HUD Housing Programs Period of Performance Reporting

Noncompliance with Period of Performance (Public Housing Capital Fund ALN 14.872) We will implement controls to ensure that the amounts reported in ELOCCS for obligations and expenditures are properly supported by an underlying contract or invoice. Date of completion: Ongoing

View Audit 367476

Finding 1155259 (2024-003)

Material Weakness 2024

Boys & Girls Club of Brazoria County

TX

Reporting Significant Deficiency

Finding #2024-003 – Significant Deficiency and Other Noncompliance. Condition and context: Boys & Girls Club was unable to produce a report from its general ledger system that supported the expenditures reported in the schedule of expenditures of federal awards. Recommendation: Establish policies an...

Finding #2024-003 – Significant Deficiency and Other Noncompliance. Condition and context: Boys & Girls Club was unable to produce a report from its general ledger system that supported the expenditures reported in the schedule of expenditures of federal awards. Recommendation: Establish policies and procedures to record all federal expenditures in the general ledger system by class code in order to generate a report of expenditures by grant. Planned corrective action: Government funded transactions will be recorded in our general ledger in a manner which facilitates reporting by federal award. Management will review grant reports monthly to ensure transactions are properly recorded. Responsible officer: Amber Newman, CEO. Estimated completion date: October 1, 2025.

View Audit 367470

Finding 1155257 (2024-004)

Material Weakness 2024

Boys & Girls Club of Brazoria County

TX

Cash Management Allowable Costs / Cost Principles Significant Deficiency

Finding #2024-004 – Significant Deficiency and Other Noncompliance. Condition and context: In a sample of 30 vendor payments, we found one instance of reimbursement by the grantor approximately five months before payment was made to the vendor. Recommendation: Strengthen controls to ensure that invo...

Finding #2024-004 – Significant Deficiency and Other Noncompliance. Condition and context: In a sample of 30 vendor payments, we found one instance of reimbursement by the grantor approximately five months before payment was made to the vendor. Recommendation: Strengthen controls to ensure that invoices are paid in a timely manner to ensure federal reimbursements are not being held for an excess period of time. Planned corrective action: As part of our enhanced review of government transactions, we will be mindful that federal reimbursement requests should only include expenses that have been disbursed or have been accrued with expectation of disbursement in a timely manner. Responsible officer: Amber Newman, CEO. Estimated completion date: October 1, 2025.

View Audit 367470

Finding 1155255 (2024-002)

Material Weakness 2024

Boys & Girls Club of Brazoria County

TX

Cash Management Reporting Significant Deficiency

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Condition and context: Same as finding reported as #2024-001. Recommendation: Same as finding reported as #2024-001. Planned corrective action: Year-end closing policies and procedures will be modified to ensure grant transactions a...

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Condition and context: Same as finding reported as #2024-001. Recommendation: Same as finding reported as #2024-001. Planned corrective action: Year-end closing policies and procedures will be modified to ensure grant transactions are reviewed, reconciled, and include applicable accruals. Management will review grant reports monthly to ensure transactions are properly recorded. Responsible officer: Amber Newman, CEO. Estimated completion date: October 1, 2025.

View Audit 367470

Finding 1155254 (2024-004)

Material Weakness 2024

YWCA of Palm Beach County, Inc.

FL

Management agrees with the recommendation and will implement immediately.

View Audit 367469

Finding 1155252 (2024-003)

Material Weakness 2024

YWCA of Palm Beach County, Inc.

FL

Reporting

Management agrees with the recommendation and will implement immediately.

View Audit 367469

Corrective Action Plans

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