Corrective Action Plans

Finding 516671 (2024-003)

Significant Deficiency 2024

Progressive Community Health Centers, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Upon identification of costs allocated to more than one grant, the Organization identified allowable costs previously charged to program income and reallocated the duplicated expenditures without creating other instances of noncompliance (such as cash management or period of performance). Although t...

Upon identification of costs allocated to more than one grant, the Organization identified allowable costs previously charged to program income and reallocated the duplicated expenditures without creating other instances of noncompliance (such as cash management or period of performance). Although the initial support provided to auditors contained instances of expenditures charged to more than one grant, expenditure justification has been updated to reflect corrections and all subsequent grant expenditure detail has been reviewed to ensure no recurrence in the subsequent period. The Organization has also reviewed our internal processes to capture all salaries supported by grants accurately and timely. Additional internal controls such as limiting the number of grants an employee can be on at one time and the reduction of more catch-up drawdowns to account for staffing changes within the organization were implemented. We are also working with our accounting software vendor and payroll vendor to automate the allocation of grant salaries based on time and effort of each individual rather than after-the-fact allocations to grants. This will reduce the need to maintain manual spreadsheets to track staff and essentially eliminate the risk of charging expenditures to more than one grant. Further, relevant staff participated in a training focused on CHC grants management matters in December 2024 and will continue to look for learning opportunities to support and challenge compliance matters. Official Responsible for Ensuring the Corrective Action Plan: Danielle Hahn, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization has implemented the corrective action plan as of December 2024 and will continue to monitor throughout the year.

View Audit 334670 Questioned Costs: $1

Finding 516667 (2024-002)

Significant Deficiency 2024

Weston County School District No. 7

WY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

December 3, 2024 To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2024 issued by Leo Riley & Co. This letter addresses the compliance findings 2024-001 and 2024-002 regarding internal controls....

December 3, 2024 To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2024 issued by Leo Riley & Co. This letter addresses the compliance findings 2024-001 and 2024-002 regarding internal controls. Weston County School District #7 achnowledges that, dues to the small office staff, it makes it impractical for the district to achieve full separation of the accounting functions in the business office. The District believes it has mitigated the risks associated with this limitation through use of carious controls and segregation of function to the greatest extent possible. The governing board is also involved in the approval process being the final authority over accounts payable expenditures. The District utilizes the accounting manual as provided by the Wyoming Department of Education. The Business office staff, district administrative staff, and the school board are fully aware of the limitations in this area and have a heightened awareness when performing their duties to further mitigate risks. Roxie Taft Business Manager 307-468-2461

View Audit 334659

Finding 516665 (2024-001)

Significant Deficiency 2024

Eighth Judicial District Court

NV

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN Finding 2024-001 – Internal controls for Federally Funded Procurements which are Covered Transactions (Significant Deficiency) Effective November 18, 2024, the Eighth Judicial District Court will implement a new policy related to System for Award Management (SAM) and Vendor Re...

CORRECTIVE ACTION PLAN Finding 2024-001 – Internal controls for Federally Funded Procurements which are Covered Transactions (Significant Deficiency) Effective November 18, 2024, the Eighth Judicial District Court will implement a new policy related to System for Award Management (SAM) and Vendor Registration and Exclusion to determine whether a vendor is eligible for receiving federal funds. Name of Individual Responsible for the corrective action plan: Steven D. Grierson, Court Executive Officer Anticipated Completion Date: November 18, 2024 The Eighth Judicial District Court remains committed to excellence regarding its fiduciary responsibilities and internal controls. We will work quickly to improve our practices and procedures as detailed in this finding and we look forward to implementing. On behalf of the Eighth Judicial District Court, I want to thank all the parties involved in the extraordinary effort to complete this report.

View Audit 334656

Finding 516664 (2024-001)

Significant Deficiency 2024

Multnomah County School District No. 3

OR

Reporting

a. Significant Deficiency- SA-2024-1 -- The auditor noted during testing of indirect expenditures, it was noted that the district overcharged the indirect expenditures due to being calculated off estimates rather than actual expenditures. The federal program being audit was 84.425 Elementary and Sec...

a. Significant Deficiency- SA-2024-1 -- The auditor noted during testing of indirect expenditures, it was noted that the district overcharged the indirect expenditures due to being calculated off estimates rather than actual expenditures. The federal program being audit was 84.425 Elementary and Secondary School Emergency Relief Fund. The auditor's recommendation is that the District charge indirect expenditures based on actual expenditures. b. The district completed the correcting journal entry 2179 to bring grant expenditures in agreement with Schedule of Expenditures of Federal Awards dated 6/30/24. c. In the future when journal entries are being done a separate worksheet will be prepared to go along with journal entry support to show calculations and how expenditures will tie to actual general ledger expenditures .

View Audit 334654

Finding 516662 (2024-002)

Material Weakness 2024

Central Oregon Regional Housing Authority

OR

Period of Performance Reporting Matching / Level of Effort / Earmarking

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports includi...

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports including form RD 3560-7 within the proscribed timeframe but encountered technical issues relating utility allowances. After an initial attempt to remediate the technical issue with RD, the property management company failed to submit the proposed budget. Corrective Action: 1. The housing authority is in the process of transitioning to a new property management company which will have better technical resources to resolve similar issues. Furthermore, the housing authority will institute a checklist with the new property management company which will include submission of the annual proposed budget and financial reports which will be reviewed by the housing authority for compliance. Date of Planned Corrective Action: Immediately following being notified of this finding.

View Audit 334644

Finding 516661 (2024-001)

None 2024

Central Oregon Regional Housing Authority

OR

Procurement, Suspension & Debarment § 200.320

Response to Finding 2024-001 Federal Award Agency: Department of the Treasury Name of Contact Person: Geoff Wall, Chief Financial Officer Views of Responsible Officials: The housing authority did follow its standard procurement policy and obtained 3 qualified bids from General Contractors before e...

Response to Finding 2024-001 Federal Award Agency: Department of the Treasury Name of Contact Person: Geoff Wall, Chief Financial Officer Views of Responsible Officials: The housing authority did follow its standard procurement policy and obtained 3 qualified bids from General Contractors before executing the contract. As a subrecipient of the ARPA funding staff believed our procurement processes were sufficient. After the contract was executed, staff discovered that the requirement for sealed bids under 2 CFR 200.320 of the Uniform Guidance was passed through in the subrecipient agreement. Corrective Action: 1. The Director of Development and the Chief Financial Officer for the Authority will review grant agreements and subrecipient agreements for all sources of funding for construction/development projects prior to hiring a general contractor in order to confirm the most restrictive requirements for procurement are being followed. Date of Planned Corrective Action: Immediately following being notified of this finding.

View Audit 334644

Finding 516659 (2024-001)

Significant Deficiency 2024

Habitat for Humanity of Greater Nashville

TN

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-001 - Significant Deficiency over Internal Controls related to Debarment Compliance - ARA - 21.027 Recommendation: Habitat should have the required certifications completed annually to ensure compliance with regulations and adherence to internal policies. Corrective Action: We have alre...

Finding 2024-001 - Significant Deficiency over Internal Controls related to Debarment Compliance - ARA - 21.027 Recommendation: Habitat should have the required certifications completed annually to ensure compliance with regulations and adherence to internal policies. Corrective Action: We have already implemented procedures to ensure the certifications are signed and debarment and suspension searches are being retained from Sam.gov in our network files. Additionally, when bids are solicited, a bid packet containing all the required documentation will be distributed and copies of the certifications and bid details will be retained in our network files. As we move forward, we will perform internal audits on the documentation to ensure documentation has been received and retained in our records. Personnel Responsible for Corrective Action: Shelly Dillow, SVP of Accounting and Finance and Paul Harvey, SVP of Construction Anticipated Completion Date for Corrective Action: The Corrective Action has already been implemented as of the date of this report. If there are questions regarding this corrective action plan, please call Shelly Dillow, SVP of Accounting and Finance, at 615.942.1264. Sincerely, Shelly Dillow, SVP of Accounting and Finance Habitat for Humanity of Greater Nashville Paul Harvey, SVP of Construction Habitat for Humanity of Greater Nashville

View Audit 334638

Finding 516653 (2024-002)

Significant Deficiency 2024

Wood County Village Ii, Inc.

OH

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/23-06/30/24 CAP Prepared by: Dustin Watkins, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 2. Finding 2024-002 U.S. Department of Housing and U...

Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/23-06/30/24 CAP Prepared by: Dustin Watkins, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 2. Finding 2024-002 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: Security deposits assets collected from eligible families and the corresponding liability recorded, did not equal. Criteria: The HUD Handbook 4350.3 Occupancy Requirements of Subsidized Multifamily Housing Programs requires that the owner must place security deposits in a segregated, interest bearing-account, the balance of which must at all times be equal to the total amount collected from the eligible family plus any accrued interest. Cause: The Project experienced a fire in June 2024 that caused a lapse in assigned responsibility for the reconciliation and transfer of security deposits. Effect of Condition: This Project was not in compliance with the HUD Handbook. Recommendation: We recommend that the Project’s sponsor verify, on a monthly basis, the required security deposit asset and liability account equal. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to maintain security deposit records. 2. Due to the fire and displacement of tenants, the security deposit account has not been fully reconciled subsequent to year.

View Audit 334625

Finding 516652 (2024-001)

Material Weakness 2024

Wood County Village Ii, Inc.

OH

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/23-06/30/24 CAP Prepared by: Dustin Watkins, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-001 U.S. Department of Housing and Urban D...

Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/23-06/30/24 CAP Prepared by: Dustin Watkins, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project did not request tenant assistance payments for the month of April. Criteria: The Regulatory Agreement requires the Project to ensure controls exist to request the appropriate funds for each tenant on a monthly basis. Cause: The Project’s controls over monthly housing assistance payments were not working properly due to lack of management oversight due to turnover during the year. Effect of Condition: The Project is not in compliance with the HUD approved Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen management oversight. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements. 2. In August 2024, the April 2024 HAP requests were submitted for payment.

View Audit 334625

Finding 516647 (2024-005)

Material Weakness 2024

West River Transit

ND

Procurement, Suspension & Debarment Cash Management Reporting

2024-005: Documentation Contact Person – Carol Anderson, Executive Director Corrective Action Plan – This finding is noted together with the Board. The Organization will keep copies of quarterly NDDOT reimbursement reports to support the audit of federal programs. Completion Date – The Organization ...

2024-005: Documentation Contact Person – Carol Anderson, Executive Director Corrective Action Plan – This finding is noted together with the Board. The Organization will keep copies of quarterly NDDOT reimbursement reports to support the audit of federal programs. Completion Date – The Organization will implement the change in the fiscal year ended on June 30, 2025.

View Audit 334624

Finding 516608 (2024-001)

Significant Deficiency 2024

Prince George's Community College

MD

Subrecipient Monitoring Reporting Significant Deficiency

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer wi...

For the Year Ended June 30, 2024 All Programs Type of Finding: Significant Deficiency over Financial Reporting Repeat Finding: Yes Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2024. The Accounting Officer will revise and update the month-end and year-end closing activities to include detailed procedures, the roles of those responsible for the closing process, and strict monthly and yearly deadlines that support timely financial reporting. The Accounting Officer will monitor weekly the closing process to ensure that the month-end and year-end processes are competed on time. The Accounting Officer will meet with the Controller every two weeks to discuss the status of the month-end and year-end close. When the audit starts the Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit is completed in a timely manner. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Interim Controller will post, recruit, and hire the Senior Accountant and Payroll Officer positions for additional resources with appropriate accounting experience and knowledge. Completion Date: March 31, 2025 Dwight Washington Interim Controller

View Audit 334598

Finding 516606 (2024-003)

None 2024

Dr. Tom Richards Center, Inc.

TN

HUD Housing Programs

Management agrees with the finding will take action to implement the recommendation as soon as cash flow allows.

View Audit 334581

Finding 516604 (2024-002)

None 2024

Dr. Tom Richards Center, Inc.

TN

Management agrees with the finding and has made a deposit into the Project's tenant security deposit account in the amount of $522.

View Audit 334581

Finding 516602 (2024-001)

None 2024

Dr. Tom Richards Center, Inc.

TN

HUD Housing Programs

Management agrees with the finding and will implement controls to prevent the Replacement Reserve from being underfunded in the future.

View Audit 334581

Finding 516601 (2024-001)

Significant Deficiency 2024

Harford County, Maryland

MD

Reporting

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the organization implement stronger internal controls over the SEFA preparation process and consistent training among County staff. This should include: -A thorough review and reconc...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the organization implement stronger internal controls over the SEFA preparation process and consistent training among County staff. This should include: -A thorough review and reconciliation of expenditures to ensure they are reported in the correct period. -A thorough review and reconciliation of SLFRF reports to ensure they are complete and accurate before submission. -Training for staff involved in the SEFA preparation to ensure they understand the requirements for accurate reporting. -Periodic internal audits to verify compliance with federal reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A more thorough review and reconciliation of expenditures will be completed throughout the year and at year end, including the SLFRF reports, to ensure they are complete and accurate before submission. This process will include a reviewer to ensure that expenditures are captured within the correct reporting period and prevent other reporting errors. Training will be provided to all individuals working on the SEFA to ensure the requirements for accurate reporting are understood and periodic internal audits by a reviewer will be done to verify compliance with federal reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Rick Pernas Planned completion date for corrective action plan: The corrective action plan will start immediately and will continue indefinitely. December 6, 2024 If the Department of the Treasury (Treasury) Office of Inspector General (OIG) has questions regarding this plan, please call Rick Pernas at 410-638-3416.

View Audit 334578

Finding 516582 (2024-001)

None 2024

Vesta Twelve, Inc.

MD

HUD Housing Programs

On November 5, 2024, the Organization transferred the replacement reserve account funds to an FDIC-Insured certificate of deposit.

View Audit 334535

Finding 516578 (2024-001)

Significant Deficiency 2024

United Community and Family Services, Inc.

CT

Subrecipient Monitoring Eligibility Significant Deficiency

CORRECTIVE ACTION PLAN November 25, 2024 United States Department of Health and Human Services United Community & Family Services respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30...

CORRECTIVE ACTION PLAN November 25, 2024 United States Department of Health and Human Services United Community & Family Services respectfully submits the following corrective action plan for the year ended June 30, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS Section III- Federal Award Findings and Questioned Costs Community Health Centers, COVID-19 Community Health Centers, Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program, COVID-19 Affordable Care Act (ACA) Grant for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Item 2024-001 – Special Tests Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Repeat Finding Not a repeat finding. Action Taken 1) Monthly internal audits of new and existing patient records being entered into our practice management system. This review will ensure appropriate completion is entered into the Sliding Fee Scale field. 2) Review of accounts when new income verification forms are received from the patients to ensure that reported income aligns with the practice management system. In addition, we will perform audits of no more than 15 active Sliding Fee Scale patients for proper Sliding Fee percentage and calculation. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Frank Meaney, CFO at 860.822.4153. Sincerely yours, Frank Meaney Chief Financial Officer

View Audit 334517

Finding 516573 (2024-005)

Material Weakness 2024

School District of Jefferson

WI

Procurement, Suspension & Debarment

Corrective Action Plan: The District will ensure necessary price quotes are obtained for all purchases in accordance with the District’s procurement policy. Contact Information: For additional information ...

Corrective Action Plan: The District will ensure necessary price quotes are obtained for all purchases in accordance with the District’s procurement policy. Contact Information: For additional information regarding this finding please contact Ryan Bandt, Director of Business Services, at 920-675-1044.

View Audit 334501

Finding 516568 (2024-004)

Significant Deficiency 2024

School District of Jefferson

WI

School Nutrition Programs Eligibility

Corrective Action Plan: The District will ensure applications are completed and eligibility correctly assessed. Contact Information: For additional information regarding this finding please contact Ryan Bandt, Director of Business Services, at 920-675-1044.

View Audit 334501

Finding 516561 (2024-003)

Significant Deficiency 2024

Unity Point School District #140

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles School Nutrition Programs

ACTION STEPS: Every effort will be made to ensure payments are made in a timely manner while getting board approval. In the event that an invoice is received after the monthly board meeting, the bill will be included on the next month's Bills Payable Report even if the payment has already been made...

ACTION STEPS: Every effort will be made to ensure payments are made in a timely manner while getting board approval. In the event that an invoice is received after the monthly board meeting, the bill will be included on the next month's Bills Payable Report even if the payment has already been made. CONTACT PERSON: Dr. Lori James-Gross, Superintendent ANTICIPATED COMPLETION DATE: September 1, 2024

View Audit 334491

Finding 516560 (2024-001)

None 2024

Independence Industries

OH

Special Tests & Provisions Cash Management HUD Housing Programs

We will implement stricter adherence to deadlines and ensure that all required annual deposits to residual receipts are completed within 90 days of year end.

View Audit 334488

Finding 516555 (2024-006)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on journal entries related to their federal grant program. Without a review process, there is an increased risk of inaccurate financial reporting and potential noncompliance. A...

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on journal entries related to their federal grant program. Without a review process, there is an increased risk of inaccurate financial reporting and potential noncompliance. Auditor Recommendation. We recommend that the Organization implement a formal review and approval process for all journal entries related to federal grant programs. Corrective Action. Management will implement an independent monthly review of all journal entries, including those related to the federal grant programs. The designated reviewer will be a senior accounting team member or equivalent who does not have the ability to create or approve journal entries in the general ledger system. The designated reviewer will compare the entries to ensure proper documentation, accurate amounts, correct coding, and compliance with the applicable federal grant regulations. Any discrepancies or issues identified during the review will be documented, and corrective actions will be taken immediately. The reviewer will sign off on the entries, confirming that all journal entries meet required standards. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. March 31, 2025

View Audit 334487

Finding 516550 (2024-005)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Auditor Description of Condition and Effect. There are no written policies in place covering payments, procurement, allowability of costs charged to federal programs, compensation, or travel costs, leading to noncompliance with Uniform Guidance. Auditor Recommendation. We recommend that written poli...

Auditor Description of Condition and Effect. There are no written policies in place covering payments, procurement, allowability of costs charged to federal programs, compensation, or travel costs, leading to noncompliance with Uniform Guidance. Auditor Recommendation. We recommend that written policies be put in place for all required processes to comply with requirements. Corrective Action. Management will develop and formalize written policies covering payments, procurement, allowability of costs, compensation, and travel costs. These policies will clearly outline procedures and approval processes to ensure compliance with Uniform Guidance. They will address key areas such as payment processing, procurement protocols, criteria for allowable costs on federal programs, compensation guidelines, and travel reimbursement rules, ensuring consistency and adherence to federal regulations. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. March 31, 2025

View Audit 334487

Finding 516545 (2024-004)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely...

Auditor Description of Condition and Effect. During our testing we noted that there was not an independent review performed on quarterly grant expenditure reports before submission. This can cause an increased risk that reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation. We recommend that the Organization review its procedures for compiling financial data for external reporting purposes and develop an independent review process before report submission. Corrective Action. Management will implement a formal process requiring an independent review of all federal quarterly grant expenditure reports before submission. The designated reviewer will be a senior staff member or an individual independent of the preparation and approval process. This person will have sufficient expertise in grant management and financial reporting. The reviewer will carefully verify the accuracy of the data, confirm that all expenditures are correctly categorized, ensure compliance with grant terms, and validate calculations. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. January 31, 2025

View Audit 334487

Finding 516540 (2024-003)

Significant Deficiency 2024

United Way of the Battle Creek and Kalamazoo Region

MI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214

Auditor Description of Condition and Effect. During our single audit testing, it was determined that there was no process in place to verify that vendors with transactions in excess of $25,000 were not suspended or debarred. Certain vendors could be used that are considered suspended or debarred by ...

Auditor Description of Condition and Effect. During our single audit testing, it was determined that there was no process in place to verify that vendors with transactions in excess of $25,000 were not suspended or debarred. Certain vendors could be used that are considered suspended or debarred by the federal government resulting in noncompliance. Auditor Recommendation. We recommend that the Organization review its policies over suspension and debarment review to ensure that they are contracting with allowable vendors. Corrective Action. For Federal grants, management will implement a system for verifying that all vendors or subrecipients with transactions exceeding $25,000 are not suspended or debarred by the federal government, ensuring full compliance with federal regulations and minimizing the risk of using prohibited vendors. A mandatory check against the System for Award Management (SAM) database for suspension and debarment status will occur, with a printout or screenshot of the results maintained. Responsible Person. Chris Sargent, President & Executive Officer Anticipated Completion Date. January 31, 2025

View Audit 334487

Corrective Action Plans

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