Corrective Action Plans

Finding 1157540 (2024-003)

Material Weakness 2024

WA

Subrecipient Monitoring § 200.332

Corrective Action: The risk assessment template and list of subaward terms to be downloaded. A new subaward agreement template to be developed which encompasses all aspects of 200.332(b). Contact Persons: Laurie Olson, Controller and Kevin Osborn, Interim Executive Director Implementation Timeline: ...

Corrective Action: The risk assessment template and list of subaward terms to be downloaded. A new subaward agreement template to be developed which encompasses all aspects of 200.332(b). Contact Persons: Laurie Olson, Controller and Kevin Osborn, Interim Executive Director Implementation Timeline: The risk assessment template and subaward terms were downloaded and distributed to key stakeholders on Friday, September 19, 2025. A new subaward agreement template will be created in a multi-department collaboration and is due to be completed by December 31, 2025.

View Audit 369762

Finding 1157539 (2024-001)

Material Weakness 2024

Petersburg Redevelopment and Housing Authority

VA

HUD Housing Programs

MANAGEMENT’S RESPONSE TO FINDINGS CORRECTIVE ACTION PLAN Finding Reference 2024-001: During the performance of the 2024 audit a sample of public housing tenant files were reviewed. Three of the public housing recertifications selected were not completed during the 2024 fiscal year. Correction Action...

MANAGEMENT’S RESPONSE TO FINDINGS CORRECTIVE ACTION PLAN Finding Reference 2024-001: During the performance of the 2024 audit a sample of public housing tenant files were reviewed. Three of the public housing recertifications selected were not completed during the 2024 fiscal year. Correction Action Plan: The three late recertifications were missed due to an ineffective system for tracking the recertifications that are due each month. To correct this issue, effective immediately, the Housing Supervisor will create a recertification calendar using YARDI data to serve as a monthly listing of recertifications due within 90-120 days. The Housing Supervisor will monitor the recertification calendar and check off the recertifications as they are completed. Any missing or late recertifications identified will be communicated to the Housing Managers to ensure completion. In addition, the monthly PIC reports will also be monitored to ensure any missing, late, or rejected recertifications are completed or corrected in a timely manner. Tenants who fail to complete their recertification packets in a timely fashion will be promptly sent a 21/30 notice of non-compliance. Those who fail to comply within the required timeframe, will be subject to court action as failure to complete their recertification is a lease violation . LaTysha Carpenter, CPA Executive Director

View Audit 369758

Finding 1157538 (2024-001)

Material Weakness 2024

Washington State Building & Construction Trades Council

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

The Council has implemented procedures to include documentation of approval for all grant-funded expenditures to strengthen internal controls and ensure compliance with federal standards.

View Audit 369756

Finding 1157537 (2024-004)

Material Weakness 2024

Housing Authority of Baltimore City

MD

Subrecipient Monitoring Reporting Significant Deficiency

Choice Neighborhood Incentive Grants – Assistance Listing No. 14.889 Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There i...

Choice Neighborhood Incentive Grants – Assistance Listing No. 14.889 Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Public Law 109-282, known as the Federal Funding Accountability and Transparency Act of 2006 (FFATA), mandates the public disclosure of all entities and organizations receiving federal funds through a single accessible website. Any subcontract exceeding $30,000 must be reported by the prime recipient of federal funds. However, this reporting requirement does not apply to the Housing Authority of Baltimore City (HABC), similar to the Moving to Work (MTW) block grants and their sub-recipient reporting to the Baltimore Regional Housing Partnership (BRHP). Both awards, the Choice Neighborhood Initiative (CNI) grant awards are not available in the dropdown menu for fulfilling this monthly reporting requirement. This issue was noted because HABC could not demonstrate to the auditors that we had made several unsuccessful attempts to meet this requirement. In response, HABC Finance has established a monthly workflow process to regularly check the website to document the attempts. In addition, we are currently awaiting a formal response from the Department of Housing and Urban Development (HUD) regarding the unavailability of these grants for sub-contracting monitoring & reporting on the SAMs website. Name(s) of the contact person(s) responsible for corrective action: Anu Francis, Chief Financial Officer. Planned completion date for corrective action plan: 12/31/2025

View Audit 369754

Finding 1157536 (2024-003)

Material Weakness 2024

Housing Authority of Baltimore City

MD

Questioned Costs Eligibility HUD Housing Programs

Moving to Work Demonstration Program – Assistance Listing No 14.881 Recommendation: We recommend that HABC staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding...

Moving to Work Demonstration Program – Assistance Listing No 14.881 Recommendation: We recommend that HABC staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Housing Choice Voucher Program response: Out of 40 files reviewed, one exception was noted where recertification was not performed in a timely manner. HABC developed a strategy to verify that all existing recertifications are processed on time. The goal is to catch up by January 2026 and maintain timely processing going forward. HABC has updated its recertification tracking system as part of this plan. This includes measures for weekly progress monitoring, tracking upcoming deadlines, and implementing quality control to support the timely processing of recertifications. Housing Operations response: Housing Operations response: Out of 40 files reviewed, there were two exceptions noted: (1) Documentation was not provided to support the rent amount showing on the rent roll; in that instance, the transaction was corrected after the rent roll had been generated, and the rent amount billed was corrected. The resident was not responsible for paying an incorrect rent amount; Exception (#2) and (#3) are related to same file folder: (2) one requested resident file folder was not submitted for testing; and (3) Third party income verification documentation (including the resident’s signed personal declaration) could not be identified; the file folder was not properly scanned into the electronic document management system and select documents were not otherwise maintained. HABC’s Housing Operations Department will require that all transactions have two levels of review/approval to ensure complete and accurate documentation is scanned into the electronic document management system. Name(s) of the contact person(s) responsible for corrective action: Stefanie Beale, Senior Manager, Continued Assistance & Site Based (HCVP), and Rhonda VanDyke, Senior Manager of Public Housing Administration (LIPH). Planned completion date for corrective action plan: 01/31/2026 for HCVP and 12/31/2025 for LIPH

View Audit 369754 Questioned Costs: $1

Finding 1157535 (2024-002)

Material Weakness 2024

Port Authority of New York and New Jersey

NJ

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318 § 200.327

Finding 2024 002 – Activities Allowed or Unallowed and Allowable Costs/ Cost Principles, and Procurement Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ 44 X004 02 (Federal fiscal years 2012–2...

Finding 2024 002 – Activities Allowed or Unallowed and Allowable Costs/ Cost Principles, and Procurement Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ 44 X004 02 (Federal fiscal years 2012–2025) Contact Person: Fatima Castellanos, PATH, Finance & Business Planning Manager, 201-216-6459. Corrective Action: Although federal funds were not received for this expenditure, PATH acknowledges an internal control deficiency regarding the recognition of grant funding for work performed under standard nonfederal engineering call-in contracts. PATH will continue to work collaboratively with the Engineering and Procurement Departments to strengthen internal communications and reinforce adherence to established protocols governing capital projects that are eligible for federal funding. Procurement will provide and document targeted procurement training for awareness to Engineering and PATH staff on adhering to procurement protocols during the execution of contract work that is anticipated to receive federal funding. Anticipated Completion Date: Changes to the controls and processes will be implemented and training provided in the fourth quarter of 2025.

View Audit 369749 Questioned Costs: $1

Finding 1157526 (2024-001)

Material Weakness 2024

Sentara Healthcare and Subsidiaries

VA

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

Sentara Health and Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: PBMares, LLP 701 Town Center Drive, Suite 900 Newport News, VA 23606 Audit period: Year ended December 31, 2024 The ...

Sentara Health and Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: PBMares, LLP 701 Town Center Drive, Suite 900 Newport News, VA 23606 Audit period: Year ended December 31, 2024 The finding from the year ended December 31, 2024 schedule of findings and questions costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FEDERAL AWARDS FINDING A. Significant Deficiency in Internal Control over Compliance Finding 2024-001: Student Financial Assistance Cluster - Federal Assistance Listing Number 84.268 - Significant Deficiency in Internal Control over Enrollment Reporting to National Student Loan Data System (NSLDS) Recommendation: Internal controls should be implemented to ensure that all enrollment status changes, including withdrawals occurring outside of standard roster cycles, are reported to NSLDS within the required timeframe. This should include submitting out-of-cycle enrollment updates to the Clearinghouse when necessary. This is not a repeat finding. Corrective Action Plan: 1. The Registrar will create a report that captures students who withdrew from the college to include all students in all program cycles. This report will capture withdrawal activity that occurs within and falls outside of each reporting period. 2. The report will be manually cross-referenced with enrollment data in the student information system. The responsible parties for ensuring this corrective action is employed are the Registrar and the Assistant Registrar of the College. They will be overseen by Cindy Mabie, Assistant Dean for Student Services. Timeline for Completion: The new process will go into effect October 1, 2025. If there are questions, please contact Cindy Mabie, Assistant Dean for Student Services at Cmabie@sentara.edu.

View Audit 369748

Finding 1157524 (2024-001)

Material Weakness 2024

Sunrise Community for Recovery and Wellness, Inc.

NC

Management of Sunrise Community for Recovery and Wellness, Inc. formalized and implemented written policies that comply with Uniform Guidance standards on May 15, 2024.

View Audit 369744

Finding 1157522 (2024-002)

Material Weakness 2024

Housing Authority of MacOn-Bibb

GA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Eligibility Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend that the Authority review its quality control processes to ensure compliance with HUD rules and regulations. Also, we recommend that the Authority hold training for those involved in the eligibili...

Eligibility Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend that the Authority review its quality control processes to ensure compliance with HUD rules and regulations. Also, we recommend that the Authority hold training for those involved in the eligibility process to ensure that the income and expenses reported on the HUD-50058 is supported with proper calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MHA has designated the Lead Housing Specialist to sample audit files throughout the year. MHA has is also updating its file audit/file order check lists for each employee to double check at recert and interims. Finally, more training will be instituted for newer employees moving forward and bi-weekly staff meetings will occur to review calculation processing. Name(s) of the contact person(s) responsible for corrective action: Ms. Christy Scott and Ms. Tunka Shinholster. Planned completion date for corrective action plan: The above items will be in place and on-going beginning September 30, 2025.

View Audit 369740 Questioned Costs: $1

Finding 1157521 (2024-001)

Material Weakness 2024

Housing Authority of MacOn-Bibb

GA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

HQS Enforcement and Annual HQS Inspections Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accor...

HQS Enforcement and Annual HQS Inspections Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MHA has designated the Lead Housing Specialist to sample audit files throughout the year. MHA is also updating its fileaudit/file order check lists for each employee to double check at recert and interims. Finally, more training wilt be instituted for newer employees moving forward andbi-weekly meetings will occur to review failed inspections to ensure that appropriate abatements or approved extensions have been applied. Name(s) of the contact person(s) responsible for corrective action: Ms. Christy Scott and Ms. Tunka Shinholster. Planned completion date for corrective action plan: The above items wilt be in place and on-going beginning September 30, 2025.

View Audit 369740 Questioned Costs: $1

Finding 1157520 (2024-002)

Material Weakness 2024

Madison County Housing Authority

IL

Questioned Costs HUD Housing Programs Reporting

Finding No. 2024-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submiss...

Finding No. 2024-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submission to the Public and Indian Housing Information Center (PIC) very seriously. We acknowledge the importance of this process and the need for consistent implementation. To address this finding, we will implement the following measures: 1. Documentation: A new documentation protocol will be established to provide clear proof that this process is occurring regularly. This will include date-stamped review logs and signatures from responsible staff members. We will institute a monthly review of 3 to 5 initial failed inspections. This review will: • Determine if repairs have occurred in a timely manner • Assess whether abatement letters should be sent • Be documented and included in our regular reporting 2. Training: We will conduct refresher training for all relevant staff to ensure they understand the importance of this process and their role in maintaining it. 3. Automated Reminders: We will implement an automated reminder system to alert staff when reviews and submissions are due. 4. Internal Review: Internal quarterly reviews will be conducted to ensure compliance with this process and to identify any potential issues early.

View Audit 369736 Questioned Costs: $1

Finding 1157519 (2024-001)

Material Weakness 2024

Madison County Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring

Finding No. 2024-001 –Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: January 31, 2025 Corrective Action Plan: We acknowledge that while reviews of moved-out individuals are occurring, there was insufficient documentation to support this proces...

Finding No. 2024-001 –Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: January 31, 2025 Corrective Action Plan: We acknowledge that while reviews of moved-out individuals are occurring, there was insufficient documentation to support this process. We understand the importance of maintaining clear and accessible records to demonstrate our compliance and due diligence. To address this finding and implement the best practice recommendations, we will take the following steps: 1. Documentation Protocol: • Implement a standardized documentation process for move-out reviews. • Create a digital log that records the date of review, the reviewer's name, and the outcome of each review. • Ensure all documentation is easily accessible for future audits and internal reviews. 2. Monthly Landlord Verification: • Establish a monthly process to contact a sample of 3-5 landlords. • Provide these landlords with a current tenant listing for their properties. • Request verification of occupancy status for each listed tenant. • Document all responses and follow up on any discrepancies identified. 3. Move-Out Tracking: • Strengthen our move-out tracking procedures to ensure timely submission of Form HUD-50058. • Implement a system of alerts or reminders to prompt staff when 50058 submissions are due. • Conduct regular internal audits to verify the timeliness of 50058 submissions. 4. Training: • Provide comprehensive training to all relevant staff on the new documentation and verification processes. • Emphasize the importance of timely 50058 submissions and accurate move-out tracking.

View Audit 369736

Finding 1157518 (2024-002)

Material Weakness 2024

Coburn Place Safehaven Ii, Inc.

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Action: We agree with the recommendation and implemented the required written policies and procedures as of December 31, 2024.

View Audit 369728

Finding 1157517 (2024-001)

Material Weakness 2024

Coburn Place Safehaven Ii, Inc.

IN

Matching / Level of Effort / Earmarking Reporting § 200.303

Views of Responsible Officials and Planned Corrective Action: We agree with the recommendation and have implemented the recommendation as noted.

View Audit 369728

Finding 1157512 (2024-003)

Material Weakness 2024

Dirne Health Centers, Inc.

ID

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.430

With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant m...

With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant management process.

View Audit 369727

Finding 1157511 (2024-004)

Material Weakness 2024

Katy Christian Ministries

TX

Reporting

Finding #2024-004 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal programs: All programs. Condition and context: The SEFA originally provided by management erroneously included a program that was not subject to Uniform Guidance and did not include two programs that w...

Finding #2024-004 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal programs: All programs. Condition and context: The SEFA originally provided by management erroneously included a program that was not subject to Uniform Guidance and did not include two programs that were subject to Uniform Guidance. Additionally, an adjustment of approximately $165,000 was required to properly report the value of commodity expenditures in accordance with KCM’s valuation policy. Recommendation: Strengthen policies and procedures to ensure all federal grant expenditures subject to Uniform Guidance are properly recorded and classified in the general ledger system by class code. Reconcile federal expenditures to the SEFA using the class code reports. Planned corrective action: An internal audit performed in January 2025 identified deficiencies in internal controls for the calendar year 2024 primarily due to elevated personnel turnover. In response, corrective measures were implemented in April 2025, including the establishment and documentation of formal internal controls and procedures. New management has assumed oversight responsibilities and is actively monitoring compliance to ensure sustained effectiveness of these controls. All federal expenditures are segregated in the general ledger system and will be used to prepare the SEFA for calendar year 2025. Responsible officer: Virginia Gonzalez, Chief Executive Officer. Estimated completion date: Completed as of April 30, 2025.

View Audit 369726

Finding 1157507 (2024-006)

Material Weakness 2024

Katy Christian Ministries

TX

Eligibility Material Weakness

Finding #2024-006 – Eligibility – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Passed through The Houston Food Bank, Emergency Food Assistance Program – Food Commodities (Food Distribution Cluster), Assistance Listing #: 10.569, Contract Num...

Finding #2024-006 – Eligibility – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Passed through The Houston Food Bank, Emergency Food Assistance Program – Food Commodities (Food Distribution Cluster), Assistance Listing #: 10.569, Contract Number: 30517, Contract Year: 01/01/24 – 12/31/24. Condition and context: In a sample of 40 clients served during the year, we noted nine served clients had no documentation to support their eligibility to receive food assistance. Recommendation: Strengthen policies and procedures to ensure the documentation and retention of eligibility determinations. Planned corrective action: An internal audit performed in January 2025 identified deficiencies in internal controls for the calendar year 2024, primarily due to elevated personnel turnover. In response, corrective measures were implemented in April 2025, including the establishment and documentation of formal internal controls and procedures. New management has assumed oversight responsibilities and is actively monitoring compliance to ensure sustained effectiveness of these controls. Controls have been strengthened to ensure eligibility determinations are properly supported and that support is reviewed and retained. Responsible officer: Virginia Gonzalez, Chief Executive Officer. Estimated completion date: Completed as of April 30, 2025.

View Audit 369726

Finding 1157506 (2024-005)

Material Weakness 2024

Katy Christian Ministries

TX

Reporting Significant Deficiency Equipment & Real Property Management

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Passed through The Houston Food Bank, Emergency Food Assistance Program – Food Commodities (Food Distribution Cluster), Assistance Listing #: 10.569, Contract ...

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Passed through The Houston Food Bank, Emergency Food Assistance Program – Food Commodities (Food Distribution Cluster), Assistance Listing #: 10.569, Contract Number: 30517, Contract Year: 01/01/24 – 12/31/24. Condition and context: The adjustment reported in Finding #2024-001 to update the value of food commodities increased the Emergency Food Assistance Program (TEFAP) distributions by approximately $14,000. Additionally, the exceptions reported as finding #2024-001 included one understated receipt of 4,360 pounds TEFAP commodities. Recommendation: Same as finding #2024-001. Planned corrective action: An internal audit performed in January 2025 identified deficiencies in internal controls for the calendar year 2024, primarily due to elevated personnel turnover. In response, corrective measures were implemented in April 2025, including the establishment and documentation of formal internal controls and procedures. New management has assumed oversight responsibilities and is actively monitoring compliance to ensure sustained effectiveness of these controls. Policies and procedures over recognition of food commodities have been strengthened to ensure that the correct values for the year are used and that reconciliations are performed between the general ledger and independent worksheets used for tracking food commodities and inventory. Responsible officer: Virginia Gonzalez, Chief Executive Officer. Estimated completion date: Completed as of April 30, 2025.

View Audit 369726

Finding 1157504 (2024-002)

Material Weakness 2024

Public Health Advocates

CA

Subrecipient Monitoring Reporting

We are taking immediate, multi-layered action to strengthen financial stability and restore a positive operating balance. The Board of Directors is establishing an emergency fundraising committee to raise $1 million over the next nine months. The committee is composed of current and former board mem...

We are taking immediate, multi-layered action to strengthen financial stability and restore a positive operating balance. The Board of Directors is establishing an emergency fundraising committee to raise $1 million over the next nine months. The committee is composed of current and former board members, as well as long-standing influential supporters, who have a provden ability to mobilize resources quickly. In parallel, we are convening a staff leadership committee composed of the organization's most experienced and innovative staff to design and advance high-quality proposals to private foundations, building on our strong track record of successful grant-making partnerships.

View Audit 369724

Finding 1157503 (2024-001)

Material Weakness 2024

Public Health Advocates

CA

Subrecipient Monitoring Reporting

The untimely completion of bank reconcilations during the audit period was due to changes in staffing and a transition to a new credit card provider, which created delays in the reconcilation process. To address this, the organization has implemented a calendar-based tracking system to ensure that a...

The untimely completion of bank reconcilations during the audit period was due to changes in staffing and a transition to a new credit card provider, which created delays in the reconcilation process. To address this, the organization has implemented a calendar-based tracking system to ensure that all reconciliations are completed and documented promptly each month. In addition, reconcilation responsibilities have been reassigned and reinforced through updated financial procedures. Managment believes that these steps will ensure reconciliations are completed within the required timeframe moving forward and the risk of untimely reconciliations will be mitigated.

View Audit 369724

Finding 1157498 (2024-003)

Material Weakness 2024

North Pacific Fishery Management Council

OR

Cash Management § 200.305

Finding # 2025-003 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: In accordance with 2 CFR 200.305, organizations that receive more than $250,000 of federal funding per year should maintain those funds i...

Finding # 2025-003 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: In accordance with 2 CFR 200.305, organizations that receive more than $250,000 of federal funding per year should maintain those funds in an interest-bearing account. Interest earned in excess of $500 should be remitted back to the federal government. Presently, funds are not maintained in an interest-bearing account. Corrective Action: Funds on hand will be moved to an interest-bearing account. Anticipated Completion Date December 2025

View Audit 369715

Finding 1157497 (2024-002)

Material Weakness 2024

North Pacific Fishery Management Council

OR

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

Finding # 2025-002 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: Per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by...

Finding # 2025-002 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: Per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the organization. Payroll costs charged to grants are based on estimated allocations not actual hours. All timesheets should include allocated hours by grant before certification by the employee and review by a supervisor. Corrective Action: Time sheet tracking will be modified to track hours by grant so that time and effort reporting will support amount charged to the grant. Anticipated Completion Date December 2025

View Audit 369715

Finding 1157496 (2024-001)

Material Weakness 2024

North Pacific Fishery Management Council

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Special Tests & Provisions § 200.318 § 200.327

Finding # 2025-001 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: The Organization’s fiscal policies and procedures do not meet the required federal standards for procurement set out at 2 CFR sections 20...

Finding # 2025-001 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: The Organization’s fiscal policies and procedures do not meet the required federal standards for procurement set out at 2 CFR sections 200.318 through 200.327. The Organization's procurement policy must have documented procurement procedures, consistent with state, local, and tribal laws and regulations for the acquisition of property or services required under a federal award or subaward. The Organization should maintain records sufficient to detail the history of procurement. Corrective Action: Management will work on revising the Organization’s procurement policies to incorporate the necessary provisions. Anticipated Completion Date December 2025

View Audit 369715

Finding 1157489 (2024-001)

Material Weakness 2024

Town of Bedford

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effe...

Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effective internal controls over federal reporting could have prevented this error. Corrective Action Plan The Town will establish and maintain effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. To accomplish this, the Town will implement the practice of dual control for federal grant expenditure reporting. One individual will prepare the expenditure report, while a separate, knowledgeable individual will review the report before it is submitted. To correct the overage reported on March 31, 2024, the Town accurately reported the year-to-date expenditures on the March 31, 2025 Project and Expenditures Report, per federal guidelines. In the future, the preparer of these reports will take more care to understand the compliance requirements of the Federal awarding agency. Name of Contact and Completion Date Matt Mannino Finance Director 603-792-1313 mmannino@bedfordnh.org Anticipated Completion Date: October 31, 2025

View Audit 369711

Finding 1157488 (2024-005)

Material Weakness 2024

Ao: Advocating Opportunity, Inc.

OH

Matching / Level of Effort / Earmarking

Matching Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure cost reporting records and summaries are prepared and reviewed by separate individuals and that it is performed on a monthly basis. Explanation o...

Matching Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure cost reporting records and summaries are prepared and reviewed by separate individuals and that it is performed on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization has implemented procedures, as outlined in the board-approved Financial Management Policy & Procedure Manual, to ensure cost reporting records and summaries are prepared and reviewed by separate individuals on a monthly basis with formal oversight and approval. This process is in practice as of the date of this letter, with corrective actions continuing as needed to ensure effectiveness. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: December 31, 2025

View Audit 369706

Corrective Action Plans

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