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Corrective Action Plans

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Finding 561884 (2024-001)
Material Weakness 2024
Careerwise New York, Inc.
NY
Eligibility
CareerWise will implement enhanced internal control procedures to ensure that all eligibility documentation, including selfattestation forms verifying date of birth, is consistently collected, signed, and retained in each apprentice's case file. These procedures will include standardized checklists,...
CareerWise will implement enhanced internal control procedures to ensure that all eligibility documentation, including selfattestation forms verifying date of birth, is consistently collected, signed, and retained in each apprentice's case file. These procedures will include standardized checklists, mandatory document review prior to disbursement, and staff training to reinforce compliance expectations. Additionally, CareerWise will conduct a comprehensive review of all case files under the ABA grant to identify and remedy any gaps in eligibility documentation. This retrospective review will be completed as part of the corrective action plan. All corrective actions, including implementation of the updated documentation process and the full case file review, will be completed on or before December 31, 2025.
View Audit 357542
Finding 561883 (2024-001)
Significant Deficiency 2024
Community Memorial Health System
CA
HUD Housing Programs Reporting Significant Deficiency
As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended December 31, 2024. Finding 2024-001 – Significant deficiency in internal controls over compliance and noncompl...
As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended December 31, 2024. Finding 2024-001 – Significant deficiency in internal controls over compliance and noncompliance over submission of required reports: The Hospital Regulatory Agreement requires the following to be filed with HUD and Lender: (i) Annual audited financial statements from a certified public accountant or other person acceptable to HUD in accordance with program obligations. (ii) Board-certified annual financial statements within 120 days following the close of the borrower’s fiscal year if the annual audited financial statements have not yet been provided to HUD and Lender, or anytime at HUD’s and Lender’s request. (iii) Monthly unaudited financial statements 40 days following the end of the month, in accordance with program obligations, until final endorsement has occurred, or at HUD’s request. (iv) Quarterly unaudited financial statements and utilization statistics within 40 days following the end of each quarter of the borrower’s fiscal year, in accordance with program obligations. Although board approval was received prior to the due date, the annual board-certified financial statements were submitted five days (three business days) after the deadline required by the Hospital Regulatory Agreement. Management did not have effective internal controls in place to ensure the report was submitted in accordance with the Hospital Regulatory Agreement. Corrective Action Planned: Although the circumstances were unique due to implementation of a new electronic health record system, additional personnel will be involved to ensure redundancy, completion, and compliance with the annual reporting requirement. Anticipated Completion Date: 5/30/2025 Responsible Party for Corrective Action: Vince Wong, Senior Director of Finance
View Audit 357538
Finding 561882 (2024-005)
Significant Deficiency 2024
City of Desert Hot Springs
CA
Reporting Matching / Level of Effort / Earmarking Program Income
Finding 2024-005 Reporting – Internal Control over Reporting City will incorporate regular reconciliations of ARPA Expenditures to ensure better tracking and accurate reporting. To comply with reporting requirements the City will be revising the SLFRF reporting for the upcoming year due on April 30,...
Finding 2024-005 Reporting – Internal Control over Reporting City will incorporate regular reconciliations of ARPA Expenditures to ensure better tracking and accurate reporting. To comply with reporting requirements the City will be revising the SLFRF reporting for the upcoming year due on April 30, 2025 to reflect the appropriate amounts. Furthermore, a final reconciliation with all applicable back-up will be provided to the Finance Manager by the Finance Management Analyst for review and approval prior to submission to ensure accurate reporting. Responsible Person: Finance Manager Expected Implementation: July 1, 2025
View Audit 357537
Finding 561876 (2024-004)
Significant Deficiency 2024
City of Desert Hot Springs
CA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2024-004 Procurement and Suspension and Debarment – Internal Control over Suspension and Debarment City will incorporate the Uniform Guidance requirements into a procedure in our decentralized environment to ensure the City is in compliance with the Uniform Guidance. City staff (Management A...
Finding 2024-004 Procurement and Suspension and Debarment – Internal Control over Suspension and Debarment City will incorporate the Uniform Guidance requirements into a procedure in our decentralized environment to ensure the City is in compliance with the Uniform Guidance. City staff (Management Analyst’s) will prior to contract execution access SAM.Gov to check for possible party ineligibility following and keep record of that check with the time stamped for every CIP project that is advertised for bids. All this documentation then will be compiled in the project file in both hard-copy and electronic. The Finance Management Analyst currently monitors meeting agendas as the capacity of the role entails contract management; to ensure that the process is completed., upon agenda monitoring the Finance Management Analyst will confirm with the interdepartmental Management Analyst that the SAM.Gov check was completed before contract execution. Responsible Person: Finance Manager Expected Implementation: July 1, 2025
View Audit 357537
Finding 561873 (2024-001)
Material Weakness 2024
Bethel School District No. 403
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Joanne Klein, Director of Accounting and Purchasing Bethel School Distri...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Joanne Klein, Director of Accounting and Purchasing Bethel School District 516 176th St E Spanaway, WA 98387 (253) 800-2213 Corrective action the auditee plans to take in response to the finding: The District will ensure that interlocal agreements will include a suspension and debarment clause. All other contractual agreements, vendor eligibility will be verified through sam.gov or written certification will be obtained. Anticipated date to complete the corrective action: 8/1/2025
View Audit 357533
Pojoaque Valley School District
NM
Reporting § 200.50
2024-003 Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by ...
2024-003 Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year.
View Audit 357528
Finding 561852 (2024-002)
Material Weakness 2024
Winlock School District No. 232
WA
Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2023 through August 31, 2024 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regu...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2023 through August 31, 2024 This schedule presents the corrective action planned by the District 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 District did not have adequate internal controls for ensuring accurate reporting of its financial statements. Name, address, and telephone of District contact person: Michelle Jeffries, Superintendent PO BOX 128 Winlock WA 98596 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 non-concurrence). The District will strengthen internal controls over financial reporting to ensure financial statements are accurate. Specifically, the District will: • Complete a more thorough secondary review of all financial statements and SEFA for reasonableness, completeness and accuracy before submitting them for audit • Maintain supporting documentation the District uses to prepare the financial statements • Ensure funds the District reports on the financial statements agree with underlying accounting records Anticipated date to complete the corrective action: July 1, 2025 Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Michelle Jeffries, Superintendent PO BOX 128 Winlock WA 98596 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 non-concurrence). The District will strengthen internal controls to verify all contractors it pays $25,000 or more, all or in part with federal funds, are not suspended or debarred from participating in federal programs, and maintains documentation demonstrating this verification. Anticipated date to complete the corrective action: July 1, 2025
View Audit 357516
Finding 561846 (2024-001)
Material Weakness 2024
Ocean Beach School District No. 101
WA
Procurement, Suspension & Debarment School Nutrition Programs
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal procurement requirements. Name, address, and telephone of District contact person: Audrey Slabbert, Director of Business and Finance. PO Box 778 Long Beach, WA 98631 (36...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal procurement requirements. Name, address, and telephone of District contact person: Audrey Slabbert, Director of Business and Finance. PO Box 778 Long Beach, WA 98631 (360) 642-1206 Corrective action the auditee plans to take in response to the finding: The District will designate the Food Service Director to provide the Finance Director with all Food Service contracts, and The Finance Director will check each applicable vendor’s status on the System for Award Management (SAM) at https://sam.gov prior to contract execution. The Finance Director will maintain a printout of the SAM.gov verification results in procurement records. The Finance Director will provide the Superintendent with a copy of the relevant contracts for her approval. Anticipated date to complete the corrective action: June 2, 2025
View Audit 357507
Finding 561845 (2024-001)
Material Weakness 2024
Wpc Housing Corp. Danford Hall Apartments
MO
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 29, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 29, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended February 28, 2023. Finding 2024-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Rental and Cooperative Housing (Section 221(d)(4)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will ensure that the accounts reconcile to source documents as part of our month-end closing process. Anticipated Completion Date September 30, 2024
View Audit 357505
Finding 561844 (2024-002)
Significant Deficiency 2024
Teachers College, Columbia University
NY
Student Financial Aid Reporting Significant Deficiency
2024-002 Special Tests (Enrollment Reporting) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460 (9/1/2023-8/31/2024) Finding Type: Significant Deficiency and Noncompliance Responsible personnel...
2024-002 Special Tests (Enrollment Reporting) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460 (9/1/2023-8/31/2024) Finding Type: Significant Deficiency and Noncompliance Responsible personnel: Christopher Nieves, Registrar, ctn2114@tc.columbia.edu, 212 678-4056 Corrective Action Plan: The College identified that the periodic degree record submission process to the Clearinghouse was not fully and accurately updating a student’s status at NSLDS from the prior status to Graduated. These students were not included on the Clearinghouse standard error resolution reports for review and timely correction by the College and therefore, the student status change(s) will also reflect a late certification. The Office of the Registrar consulted with the Clearinghouse which identified a universal limitation with the DegreeVerify service. Despite the College’s accurate and timely submission of degree conferral data, the process did not apply a Graduated enrollment status for students awarded multiple and similar level degrees and/or for students who have multiple enrollment records for more than one academic program. To address this issue, and with the Clearinghouse’s guidance, a manual correction process for the student population was implemented and is available through a separate section on their dashboard. Designated staff in the Registrar’s Office initiated enrollment history corrections through this process. As DegreeVerify reporting is conducted on a monthly basis by the College, manual corrections will also be processed monthly aligning with the submission schedule. Any necessary corrections will be completed directly following the Clearinghouse’s confirmation that the latest report has posted to the dashboard. This will ensure that all graduation statuses will be accurately and timely reflected and consistent across the College’s records and Campus and Program-Level records in NSLDS going forward. Additionally, while graduated status was not timely applied for these students, withdrawal status records were reported and available within the allowable grace period resulting in proper timing for entering federal loan repayment status.
View Audit 357504
Finding 561843 (2024-001)
Material Weakness 2024
Teachers College, Columbia University
NY
Student Financial Aid Reporting Subrecipient Monitoring
2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Di...
2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Director of Financial Aid, act2156@tc.columbia.edu, 212 678-3654 Corrective Action Plan: In September 2023, the College identified a technical issue with the manual reporting process for student loan disbursements to COD and determined the existing solution was only partially functioning at that time. While some loan activity was timely and properly reported to COD, other student disbursement transactions were stalled and reported after the 15-calendar day requirement. At that time, the College’s ERP, Banner, job submission process for disbursement reporting to COD was manually initiated by the Office of Financial Aid. The resulting reports were then uploaded through the DOE’s EDconnect, a Windows based software application, using WinSCP file transfer (the same process was used for return files from COD). After an evaluation, it was determined that a new solution and process was required to ensure proper, complete and timely reporting under the regulations. The reporting process was redesigned in October 2023 as part of a plan to automate loan origination and now functions through Automic, a workload automation software. Instead of manually generated files and upload / receipt through EDconnect, student loan disbursement records are now automated to/from COD using TDClient, which is a command software for sending and receiving student aid related information through the DOE’s Student Aid Internet Gateway (SAIG). The new process regularly transfers loan disbursement data to COD. However, the College also determined that a prescheduled pause in the Automic loan origination process at the end of the fiscal year 2024 academic year (in August 2024), which was established in accordance with the regulations, also inadvertently paused loan disbursement reporting and resulted in late submissions. The Office of Financial Aid has also remedied this issue by adding non-standard reporting days to the standard calendar. Along with more frequent and recurring reconciliations of Banner to COD loan disbursement data and ensuring the continuation of disbursement reporting after loan originations are paused at the end the academic year, the College does not anticipate any further late reporting matters and expects all future disbursement data to be reported within 15 calendar days.
View Audit 357504
Finding 561841 (2024-001)
Material Weakness 2024
Los Angeles Regional Food Bank
CA
Procurement, Suspension & Debarment Subrecipient Monitoring
2024-001:Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) Criteria: Per Title 2 CFR § 180....
2024-001:Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions include all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For 24 out of 25 non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure verification checks are performed prior to entering into agreements with agencies.   Management Response and Planned Corrective Action: The Los Angeles Regional Food Bank is a non-federal entity that enters into transactions with its Agency Partners covered under Title 2 CFR § 180.300. This section requires us to verify that our Agency Partners are not suspended or debarred or otherwise excluded from participating in transactions covered by this section. We will modify the Eligible Recipient Agency (ERA) Agreement with Sub-Distributing Agency (SDA) USDA TEFAP Agency Agreement template that the Food Bank utilizes for onboarding all new Agency Partners to include language requiring the Agency Partner to self-certify that they are neither suspended, nor debarred, nor otherwise excluded from participating in Federal Programs covered under Title 2 CFR § 180.300. Additionally, on a quarterly basis, the Agency Relations Department will perform the federal suspension and debarment check on all of the Agency Partners. If any Agency Partner is on the federal suspension and debarment list, the Agency Partner will be suspended by the Food Bank immediately. The Director of Compliance and Administration will oversee the modification of the Memorandum of the TEFAP Agency Agreement. We will complete these corrective actions on or before June 15, 2025. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Steven Meisberger – Chief Financial Officer 323.318.0319
View Audit 357503
Finding 561839 (2024-001)
Significant Deficiency 2024
New Jersey Audubon Society
NJ
Reporting Internal Control / Segregation of Duties
The Society has limited staff resources and has relied on essential staff to review and submit reports. As a result of the audit finding, the Society has established a process for documenting deadlines, reviewing and approving programmatic and financial reports before submission, and archival of doc...
The Society has limited staff resources and has relied on essential staff to review and submit reports. As a result of the audit finding, the Society has established a process for documenting deadlines, reviewing and approving programmatic and financial reports before submission, and archival of documentation in shared digital folders.
View Audit 357498
Finding 561838 (2024-001)
Significant Deficiency 2024
Metzger Park Apartments Inc.
OR
We agree with finding 2024-001 and will resolve the $12,279 shortage in the replacement reserve bank account with our HUD representative.
We agree with finding 2024-001 and will resolve the $12,279 shortage in the replacement reserve bank account with our HUD representative.
View Audit 357487
Boys and Girls Clubs of Puerto Rico INC
PR
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Developing and enforcing a structured reporting calendar. b. Allocating dedicated resources to support audit preparation. c. Establishing internal checkpoints to monitor progress and en...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Developing and enforcing a structured reporting calendar. b. Allocating dedicated resources to support audit preparation. c. Establishing internal checkpoints to monitor progress and ensure accountability. d. Ensure future submissions meet the required deadlines.
View Audit 357482
Boys and Girls Clubs of Puerto Rico INC
PR
Procurement, Suspension & Debarment Equipment & Real Property Management Internal Control / Segregation of Duties
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. BGCPR will implement a corrective action plan to strengthen accounting processes related to account registration and equipment capitalization related to the CDBG-DR. b. Procurement proc...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. BGCPR will implement a corrective action plan to strengthen accounting processes related to account registration and equipment capitalization related to the CDBG-DR. b. Procurement procedures for requesting, approving, and accepting goods and services, Include agency consultation c. Ensure accuracy in financial records that Maintain compliance with applicable regulations. d. Account for taxes and support service costs (e.g., installation, delivery). e. Ensure all purchases align with federal regulations.
View Audit 357482
Boys and Girls Clubs of Puerto Rico INC
PR
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employe...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employees will receive structured guidance on using reporting systems and meeting compliance requirements. d. Regular check-ins between employees and supervisors will support learning and alignment with goals. e. Automated reminders will help staff track deadlines and report milestones.
View Audit 357482
Boys and Girls Clubs of Puerto Rico INC
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management § 200.1 § 200.313
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Implement and maintain an automated accounting and financial records system to enable real-time oversight of the asset capitalization policy. b. Establish a robust internal control fram...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Implement and maintain an automated accounting and financial records system to enable real-time oversight of the asset capitalization policy. b. Establish a robust internal control framework including pre-approvals for equipment purchases and cross-validations of financial data. c. Periodic internal monitoring’s to ensure compliance and documentation.d. Update BGCPR’s fiscal management guidance to include a formal provision requiring the capitalization policy to be reviewed every three (3) years in compliance with the ensure compliance with federal regulation 2 CFR §200 regarding asset capitalization criteria. e. Conduct a training program for accounting and financial personnel.
View Audit 357482
Boys and Girls Clubs of Puerto Rico INC
PR
Questioned Costs Procurement, Suspension & Debarment
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Develop and adopt a procurement checklist to be completed and reviewed before any purchase is approved. b. Use the checklist to verify compliance with technical, budgetary, and legal re...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Develop and adopt a procurement checklist to be completed and reviewed before any purchase is approved. b. Use the checklist to verify compliance with technical, budgetary, and legal requirements c. Establish rigorous mechanisms for the authorization, review, and documentation of all purchases. d. Implement monitoring procedures to control at every stage of the procurement process—from solicitation to award.
View Audit 357482 Questioned Costs: $1
Boys and Girls Clubs of Puerto Rico INC
PR
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.112 § 200.334 § 200.430
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Establish clear guidelines for the creation, storage, access, updating, and disposal of records. b. Define retention periods in accordance with legal requirements. c. Develop periodic m...
As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Establish clear guidelines for the creation, storage, access, updating, and disposal of records. b. Define retention periods in accordance with legal requirements. c. Develop periodic monitoring procedures to verify record completeness and compliance. d. Implement scheduled internal reviews and standardized checklists. e. Assign specific responsibilities to Human Resources personnel for policy enforcement.
View Audit 357482
Jewish Community Alliance of Southern Maine
ME
Reporting Internal Control / Segregation of Duties
With the changes we have implemented to correct the timeliness of submissions, this will enable me to do the SEFA in a timely and accurate manner.
With the changes we have implemented to correct the timeliness of submissions, this will enable me to do the SEFA in a timely and accurate manner.
View Audit 357480
Jewish Community Alliance of Southern Maine
ME
Subrecipient Monitoring Reporting
As the CFO, I have taken on the responsibility of the financial reporting and the CEO will directly oversee the programmatic reporting.
As the CFO, I have taken on the responsibility of the financial reporting and the CEO will directly oversee the programmatic reporting.
View Audit 357480
Santa Fe Youthworks
NM
We disagree with the stated cause of this finding. Based on our records, our audit was scheduled promptly upon the completion of the FYE23 audit in August 2024 and was scheduled according to the availability of the auditors. At that time, it was known by the auditors that FYE24 would be a single a...
We disagree with the stated cause of this finding. Based on our records, our audit was scheduled promptly upon the completion of the FYE23 audit in August 2024 and was scheduled according to the availability of the auditors. At that time, it was known by the auditors that FYE24 would be a single audit, subject to this deadline. No communication was made to management that by continuing with the engagement as scheduled, it would result in a finding. Management continually monitors deadlines to ensure compliance with regulators and funders and makes every effort possible to stay compliant or communicate accordingly if delays are anticipated. Further, the deadline to upload the initially requested materials was March 24, 2025 and all items were provided by that date. As far as management is aware, there was no delay in the timing of the audit or its completion. Melynn Schuyler, Executive Director
View Audit 357463
Finding 561786 (2024-001)
Material Weakness 2024
Boys & Girls Clubs of Benton and Franklin Counties
WA
Allowable Costs / Cost Principles Material Weakness
Federal grants will be recorded in Paycom (our payroll software) showing hours worked on a specific grant (with staff clocking in/out based on time worked) rather than adjustments made to the GL.
Federal grants will be recorded in Paycom (our payroll software) showing hours worked on a specific grant (with staff clocking in/out based on time worked) rather than adjustments made to the GL.
View Audit 357442
Town of Medfield
MA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326
Audit period: The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule of expenditures of federal awards. Finding 2024-001 – COVID 19 – Coronavirus State and Local Fiscal Recov...
Audit period: The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule of expenditures of federal awards. Finding 2024-001 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027 U.S. Department of Treasury Other Matters Related to Internal Control over Compliance of the Major Program Criteria: Non‐federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition and Context: During our testing as it related to compliance with procurement we noted that an expense for engineering services for the Waste Water Treatment Assessment services charged to the major program would have required a formal bidding process as the project exceeded the simplified acquisition threshold. The Town had selected the engineering company for “On Call” engineering services as it related to the DPW through a request for qualifications process. The contract does include as part of the services to be provided Waste Water Treatment Assessment services. However, the contract is not specific to federally funded projects. The Town of Medfield had submitted the request for qualifications documentation as well as the executed contracted for “On Call” services to both the Town’s consulting service and the pass through entity for approval of the Waste Water Treatment Assessment. The pass through entity and the pass through entities Auditors did not have any concerns with the request for qualifications as it relates to the Waste Water Treatment Assessment project. Questioned Costs: $40,500 Cause: Based on the judgement of the pass through entity (Norfolk County) and their auditors, the Town was approved to procure engineering services for the Waste Water Treatment Assessment as part of a larger “On Call” services contract. The Town did select the contractor through a competitive request for qualifications process, but did not initiate a separate procurement for the sub-project. Effect or Potential Effect: There is risk that amounts charged to the federal awards major program may not be in accordance with procurement, suspension, and debarment principles. Identification as a Repeat Finding: N/A Recommendation: Going forward, the Town of Medfield should consider a separate bidding process for expenses related to federal grant funds. Responsible for Corrective Plan: Contact Person: Kristine Trierweiler, Town Administrator Estimated Completion Date: April 30th, 2025 Action Taken: On an ongoing basis, the Town will initiate separate procurements for projects covered under federal grants.
View Audit 357437 Questioned Costs: $1
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