Corrective Action Plans

Finding 562010 (2024-001)

Material Weakness 2024

High Valley Manor Apartments (an Operating Component of Slvhc, Inc.)

CO

Internal Control / Segregation of Duties Material Weakness Reporting

CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Tele...

CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Telephone Number: 719-587-9807 1. 2024-001 Finding – Internal control over financial reporting a. Comments on findings and recommendations There is a lack of controls over financial reporting to ensure material misstatements are detected and corrected in a timely manner and the project relies on its auditors to assist in the preparation of the financial statements in accordance with generally accepted accounting principles. b. Actions taken or planned i. Management agent to review processes to ensure transactions are recorded in proper accounts. ii. Management agent will review all audit adjustments and create processes to perform annual account reconciliation of year end balances agree to supporting schedules. c. Anticipated completion date July 31, 2025

View Audit 357607

Finding 561982 (2024-005)

Material Weakness 2024

Colorado Legal Services, INC

CO

Matching / Level of Effort / Earmarking HUD Housing Programs Material Weakness

Aging Cluster – Special Programs for the Aging, Title III, Part B – Assistance Listing No. 93.044 Recommendation: We recommend that the Organization implement a control process to ensure that it meets its matching requirements within the grant period. Explanation of Disagreement With Audit Finding...

Aging Cluster – Special Programs for the Aging, Title III, Part B – Assistance Listing No. 93.044 Recommendation: We recommend that the Organization implement a control process to ensure that it meets its matching requirements within the grant period. Explanation of Disagreement With Audit Finding: Management does not agree with this finding. LSC program letter 22-5 emphasizes the importance of reconciliations of timekeeping reports with labor costs, distribution report or alternative reports. CLS prioritizes this practice of reconciliation and used it during the last months of 2024 to improve internal controls and minimize potential errors. We do not believe that CLA fully and fairly considered CLS’s thorough and complete reconciliation. A “material weakness” is defined as a deficiency “such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis.” Given that reconciliation is part of our internal control process used to prevent and detect/correct any errors, it should have been fully considered and is unfairly excluded from the review. For this reason, CLS considers that this is not a material weakness as the reconciliation caught and corrected these errors. Finally, the total amount of this finding is very low and should not rise to the level of material weakness. Action Taken in Response to Finding: The Organization is updating the segregation of duties in order to improve the preparation, review and sign steps of the process. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: January 2026

View Audit 357595

Finding 561981 (2024-004)

Material Weakness 2024

Colorado Legal Services, INC

CO

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs § 200.403

Aging Cluster – Special Programs for the Aging, Title III, Part B – Assistance Listing No. 93.044 Recommendation: We recommend that the Organization consider updating its salaries and wages cost allocation methodology and process to reduce the frequency of manual adjustments based on review of indi...

Aging Cluster – Special Programs for the Aging, Title III, Part B – Assistance Listing No. 93.044 Recommendation: We recommend that the Organization consider updating its salaries and wages cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records, effective compensation during work periods, and that are calculated in a consistent manner. We also recommend that the Organization maintain contemporaneous documentation supporting all cost allocations. Explanation of Disagreement With Audit Finding: Management does not agree with this finding. LSC program letter 22-5 emphasizes the importance of reconciliations of timekeeping reports with labor costs, distribution report or alternative reports. CLS prioritizes this practice of reconciliation and used it during the last months of 2024 to improve internal controls and minimize potential errors. We do not believe that CLA fully and fairly considered CLS’s thorough and complete reconciliation. A “material weakness” is defined as a deficiency “such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis.” Given that reconciliation is part of our internal control process used to prevent and detect/correct any errors, it should have been fully considered and is unfairly excluded from the review. For this reason, CLS considers that this is not a material weakness as the reconciliation caught and corrected these errors. Finally, the total amount of this finding is very low and should not rise to the level of material weakness. Action Taken in Response to Finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: January 2026

View Audit 357595 Questioned Costs: $1

Finding 561974 (2024-006)

Material Weakness 2024

Colorado Legal Services, INC

CO

Procurement, Suspension & Debarment § 200.318

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization document and maintain evidence of:  its completion of the required steps of its procurement policy for applicable transactions, and  suspension and debarment checks and procedur...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization document and maintain evidence of:  its completion of the required steps of its procurement policy for applicable transactions, and  suspension and debarment checks and procedures the Organization performs over vendors.Documentation and evidence of these procedures should be maintained to help show that the Organization in compliance with requirements specified in the Uniform Guidance. Explanation of Disagreement With Audit Finding: Management partially agrees with this finding. Regarding suspension and debarment, CLS agrees on improving the documentation to comply and demonstrate compliance with this requirement, though CLS disagrees with the characterization of material weakness. Regarding the two procurement transactions, CLS disagrees strongly that these transactions were procurements subject to the CLS accounting manual procurement section. CLS provided documentation to the auditors demonstrating that these were not procurements but were, in fact, required by existing leases. In one instance, our Denver landlord required us to pay a “catch-up” payment for operating expenses it had underbilled us previously; this cannot conceivably have been a procurement as we did not have discretion not to pay it and it was required by an existing lease. The second instance was a payment related to the expansion of leased office space in Colorado Springs; that also was not a procurement as there was no alternative but to pay the existing landlord for increased space, and it could not conceivably have been conducive to third-party bidding etc. We understand that the auditors may prefer to have a sole source letter in these instances, but we disagree with any finding that this is required by our accounting manual and the auditors have pointed to no specific language in the accounting manual for this requirement. Action Taken in Response to Finding: The Organization will maintain evidence of the performance of its suspension and debarment checks and procedures performed. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: January 2026 If the Legal Services Corporation has questions regarding this schedule, please call Silvia Zelaya at 303-449-7575 or szelaya@colegalserv.org.

View Audit 357595

Finding 561973 (2024-003)

Material Weakness 2024

Colorado Legal Services, INC

CO

Allowable Costs / Cost Principles

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries, wages, employee benefit, and general expense cost allocation methodology and process to reduce the frequency of manual adjustments based on review ...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its salaries, wages, employee benefit, and general expense cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations based on employees’ time and effort records, effective compensation during work periods, and that are calculated in a consistent manner. We also recommend that the Organization maintain contemporaneous documentation supporting all cost allocations. Explanation of Disagreement With Audit Finding: Management partially agrees with this finding. CLS recognizes manual miscalculations due to human errors but considers that the allocation methodology is correct. CLS is undertaking improvements oriented toward automatization of the process while recognizing that complete automatization is not possible without an expensive and complete overhaul of our systems. Action Taken in Response to Finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: January 2026

View Audit 357595

Finding 561972 (2024-002)

Material Weakness 2024

Colorado Legal Services, INC

CO

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.403 § 200.430

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximiz...

Legal Services Corporation Grants – Assistance Listing No. 09.706060 Recommendation: We recommend that the Organization consider updating its cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations that are calculated in a consistent manner that ensure costs are applied uniformly to respective benefited activities, and that are reflective on employees’ time and effort records Explanation of Disagreement With Audit Finding: Management partially agrees with this finding. First, 45 CFR Part 1635 codifies the timekeeping requirement. CLS keeps track of every case and time dedicated by staff in strict compliance with this requirement. Additionally, the distribution of expenses in the general fund, which includes LSC and two other funding sources, represents a fair method and allocation. Regarding the questioned costs, CLS disagrees with the finding of material weakness given the extremely low total dollar value. Action Taken in Response to Finding: The Organization will review this finding and current methodology and propose corrections as part of a broader review of its technologies. Name of the Contact Person Responsible for Corrective Action: Silvia Zelaya, Finance Director Planned Completion Date for Corrective Action Plan: January 2026

View Audit 357595 Questioned Costs: $1

Finding 561971 (2024-001)

Significant Deficiency 2024

Brazos Valley Council on Alcohol and Substance Abuse

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

BVCASA agrees with the audit finding and is working to complete the final assessment of the unallowable payroll costs and reallocate the expenses to the appropriate programs. Management will self-report on the total impact of the finding to HHSC within 60 days of the date of the audit report. Addi...

BVCASA agrees with the audit finding and is working to complete the final assessment of the unallowable payroll costs and reallocate the expenses to the appropriate programs. Management will self-report on the total impact of the finding to HHSC within 60 days of the date of the audit report. Additionally, management will ensure internal controls are strengthened over payroll processing and adequate reconciliations are performed each pay period to verify that payroll costs are allocated appropriately.

View Audit 357589 Questioned Costs: $1

Finding 561967 (2024-001)

Significant Deficiency 2024

Orting School District No. 344

WA

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell S...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 Corrective action the auditee plans to take in response to the finding: Eligibility: The District will document the internal controls that are in place for the monthly direct certification downloads and will print the certification download along with saving it electronically so that the files are easy to provide for future audits. Paid Lunch Equity: The District will document the internal controls that are in place for the completion of the PLE tool and ensure that the form is completed appropriately to show the continued use of nonfederal funds that are used yearly to fund the food service account fully. The District will also make sure to ‘print’ the GL 828 tab of the Fund Balance Reporting tool that is done yearly no later than November and sign it immediately after completion of the year end process to provide for the proof that the district has and continues to contribute sufficient nonfederal funds to the food service account. Anticipated date to complete the corrective action: July 31, 2025

View Audit 357586

Finding 561964 (2024-005)

Significant Deficiency 2024

Boyd County Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 357563

Finding 561955 (2024-003)

Significant Deficiency 2024

Logan View Public Schools District 27-0594

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related not disclosures. The District also uses analytic procedures, and other procedures determined necessary.

View Audit 357561

Finding 561950 (2024-004)

Significant Deficiency 2024

Union College

NE

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system. This report will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database Syste...

Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system. This report will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database System (NSLDS), and any necessary corrections will be made immediately. Timeline for Implementation of Corrective Action Plan: These corrective actions are being implemented in Spring 2025.

View Audit 357554

Finding 561927 (2024-003)

Material Weakness 2024

Union College

NE

Equipment & Real Property Management § 200.303 § 200.313

Corrective Action Plan: The identified conditions relate to the proper maintenance of detailed records of equipment and other assets acquired for research purposes from federal award funding. As a result of personnel turnover in the Union College finance department, the required bi-annual inventory ...

Corrective Action Plan: The identified conditions relate to the proper maintenance of detailed records of equipment and other assets acquired for research purposes from federal award funding. As a result of personnel turnover in the Union College finance department, the required bi-annual inventory count and reporting was not conducted for fiscal year 2024. The corrective action plan is to conduct this audit at the conclusion of the current fiscal year (2025). Timeline for Implementation of Corrective Action Plan: These corrective action will be completed concurrently with the fiscal year 2025 year end closing and audit procedures. The College will then get back on cycle with a research equipment inventory audit for fiscal year 2026, and then each bi-annual cycle thereafter.

View Audit 357554

Finding 561904 (2024-002)

Significant Deficiency 2024

Union College

NE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.414

Corrective Action Plan: The identified conditions relate to the proper application and calculation of indirect cost rates for federal research grants. Further items relate to the assignment of the proper fringe rate for federal research grants. To mitigate future occurrences of possible incorrect ra...

Corrective Action Plan: The identified conditions relate to the proper application and calculation of indirect cost rates for federal research grants. Further items relate to the assignment of the proper fringe rate for federal research grants. To mitigate future occurrences of possible incorrect rates applied to such contracts, the College has strengthened its internal controls and oversight by reviewing and reperforming calculations. Timeline for Implementation of Corrective Action Plan: These corrective actions were implemented by spring 2025.

View Audit 357554 Questioned Costs: $1

Finding 561903 (2024-002)

Significant Deficiency 2024

Tompkins Cortland Community College

NY

Cash Management Reporting

Tompkins cortland community college will pass a resolution this summer requiring the comptroller's Department to reconcile monthly all accounts restricted and unrestricted in the college. ln turn the Comptroller and eventualty the vice president of Finance will be responsible to verify that the Ledg...

Tompkins cortland community college will pass a resolution this summer requiring the comptroller's Department to reconcile monthly all accounts restricted and unrestricted in the college. ln turn the Comptroller and eventualty the vice president of Finance will be responsible to verify that the Ledger and subsidiary Ledgers are correct and fairly state the accurate financial picture of the College. The assistant comptroller will be reconciling all the college operating, capital and restricted accounts. There will be a process giving them until the 15h of every month to reconcile to the college's General Ledger. The comptroller will be signing off at all the reconciliations and relevant entries ensuring accuracy and completenessof the accounting records for the college and between component units. The principal account clerk will be reconciling all the restricted and unrestricted accounts for the Foundation and the FSA. The employee will have until the 15th of every month to reconcile all the accounts including all the Foundaiion and FSA general Ledgers. The comptroller will review and sign off on all the reconciliations and relevant journal entries ensuring accuracy and completeness of the accounting records for the Foundation, FSA and between component units. component units.

View Audit 357552

Finding 561902 (2024-003)

Significant Deficiency 2024

Crossway Tower, Inc.

MA

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Actions: Fiscal year ending 12/31/25

View Audit 357551

Finding 561901 (2024-002)

Significant Deficiency 2024

Crossway Tower, Inc.

MA

Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties

management fees charged above the HUD-approved allowable limit. This overage was due to an administrative oversight in adjusting the prior year approve rate of 6.93% to 6.38%, the rate approved in 2024. Management has implemented an internal process to ensure that annual adjustments to management fe...

management fees charged above the HUD-approved allowable limit. This overage was due to an administrative oversight in adjusting the prior year approve rate of 6.93% to 6.38%, the rate approved in 2024. Management has implemented an internal process to ensure that annual adjustments to management fee rates are processed. Planned Implementation Date of Corrective Actions: Fiscal year ending 12/31/25

View Audit 357551

Finding 561900 (2024-003)

Significant Deficiency 2024

Lee Central Enriched Housing, Inc.

MA

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in‐system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process. Person Responsible for Corrective Action: Chief Financial Officer

View Audit 357550

Finding 561899 (2024-003)

Significant Deficiency 2024

Lee Elderly Housing Corporation

MA

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process. Person Responsible for Corrective Action: Chief Financial Officer

View Audit 357549

Finding 561898 (2024-003)

Significant Deficiency 2024

Christian Center Housing Corporation

MA

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process. Person Responsible for Corrective Action: Chief Financial Officer

View Audit 357548

Finding 561897 (2024-004)

Significant Deficiency 2024

Holy Family Housing Corporation

MA

Questioned Costs HUD Housing Programs Reporting

Planned Corrective Action: Property managers track eligible invoices and submit periodic requests for reimbursement from replacement reserves. During a staff transition in the position, an invoice was inadvertently included in two requests. Planned Implementation Date of Corrective Action: Fiscal ye...

Planned Corrective Action: Property managers track eligible invoices and submit periodic requests for reimbursement from replacement reserves. During a staff transition in the position, an invoice was inadvertently included in two requests. Planned Implementation Date of Corrective Action: Fiscal year ended 2025, accounting will review reimbursement requests do not include duplicative invoices.

View Audit 357547 Questioned Costs: $1

Finding 561896 (2024-003)

Significant Deficiency 2024

Holy Family Housing Corporation

MA

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process.

View Audit 357547

Finding 561895 (2024-004)

Significant Deficiency 2024

US Water Alliance

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

Action taken: Management has updated the process to verify that subrecipients are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming eligibility, this confirmation was not consistently documented in the records. Effective immediately, man...

Action taken: Management has updated the process to verify that subrecipients are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming eligibility, this confirmation was not consistently documented in the records. Effective immediately, management has implemented a new step requiring the inclusion of a physical screenshot from SAM.gov in the contractor records. This adjustment ensures proper documentation and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: February 10, 2025

View Audit 357546

Finding 561894 (2024-003)

Significant Deficiency 2024

US Water Alliance

WA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Action taken: Effective immediately, management has implemented a control for FFATA reporting filing and review process. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: March 12, 2025

View Audit 357546

Finding 561893 (2024-002)

Significant Deficiency 2024

US Water Alliance

WA

Reporting § 200.328

Action taken: Effective immediately, management has implemented a new federal grant reporting calendar to track the due dates for SF-425 and other federal reporting requirements. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, ...

Action taken: Effective immediately, management has implemented a new federal grant reporting calendar to track the due dates for SF-425 and other federal reporting requirements. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: March 12, 2025

View Audit 357546

Finding 561892 (2024-001)

Significant Deficiency 2024

US Water Alliance

WA

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

Action taken: Management has updated the process to verify that contractors are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming contractor eligibility, this confirmation was not consistently documented in the contractor records. Effect...

Action taken: Management has updated the process to verify that contractors are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming contractor eligibility, this confirmation was not consistently documented in the contractor records. Effective immediately, management has implemented a new step requiring the inclusion of a physical screenshot from SAM.gov in the contractor records. This adjustment ensures proper documentation and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: February 10, 2025

View Audit 357546

Corrective Action Plans

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