Corrective Action Plans

Finding 1157036 (2024-001)

Material Weakness 2024

Ohio Tri-County Food Alliance Dba Second Harvest Foodbank

OH

Internal Control / Segregation of Duties

Payroll Documentation and Approval Deficencies – The Organization acknowledges that during testing of payroll-related records, deficiencies were identified in the documentation and approval processes for both pay rates and employee timecards. Specifically, in one instance there was no documentation ...

Payroll Documentation and Approval Deficencies – The Organization acknowledges that during testing of payroll-related records, deficiencies were identified in the documentation and approval processes for both pay rates and employee timecards. Specifically, in one instance there was no documentation in employee file of approved pay rate, and for a specific pay period following the client’s mid-year transition to a new payroll software system, approved employee timecards were unavailable for six employees . These issues resulted in a lack of approved pay-rate documentation and missing evidence of supervisory approval for hours worked. The Finance Director, Faith Schiffer, has been tasked with ensuring the time cards are downloaded and maintained for each payroll from the current payroll reporting system. Additionally, the Finance Director and the Fractional Human Resources firm, Go HR have put measures in place to guarantee all future pay rate and positional changes are appropriately documented and those documents will be maintained electronically and in print.

View Audit 369353

Finding 1157035 (2024-003)

Material Weakness 2024

Our Katahdin and Subsidiary

ME

Questioned Costs Period of Performance Allowable Costs / Cost Principles

The Organization will continue efforts to obtain written confirmation from the Department of Commerce, compile all available email correspondence and notes from verbal conversations, and prepare a detailed timeline of authorization requests and responses. Further, the Organization will submit a form...

The Organization will continue efforts to obtain written confirmation from the Department of Commerce, compile all available email correspondence and notes from verbal conversations, and prepare a detailed timeline of authorization requests and responses. Further, the Organization will submit a formal response to the Department of Commerce regarding questioned costs, provide documentation supporting the allowability of expenses, and request a formal resolution of questioned costs. Person Responsible: Steve Sanders, Grant Manager, Tel: 207-249-8578 Estimated completion: December 2025

View Audit 369350 Questioned Costs: $1

Finding 1157034 (2024-002)

Material Weakness 2024

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The Organization will verify all current active vendors against the SAM.gov exclusions database, document verification results, and remediate any issues identified. Going forward, the Organization will modify its policy to establish quarterly vendor verification review by the management team. The Or...

The Organization will verify all current active vendors against the SAM.gov exclusions database, document verification results, and remediate any issues identified. Going forward, the Organization will modify its policy to establish quarterly vendor verification review by the management team. The Organization will conduct a quarterly review of vendor verification documentation by reviewing the accounting system vendor list against the SAM.gov exclusion search documentation to help ensure no vendors were omitted, verifying that the date of each SAM.gov search is properly documented, and documenting the management team’s review findings and any corrective actions taken. Person Responsible: Stephanie Walsh, Treasurer, Tel: 207-249-8578 Estimated completion: December 2025

View Audit 369350

Finding 1157029 (2024-001)

Material Weakness 2024

University Muslim Medical Association, INC

CA

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions UMMA’s Management will implement ongoing front desk training to assist staff in recognizing incorrect sliding fee assignments or possible errors in patient fees. Additionally, UMMA will conduct routine audits of Sliding Fee Discount progr...

Views of Responsible Officials and Planned Corrective Actions UMMA’s Management will implement ongoing front desk training to assist staff in recognizing incorrect sliding fee assignments or possible errors in patient fees. Additionally, UMMA will conduct routine audits of Sliding Fee Discount program along and consultation of EMR system to ensure all system workflows are operating per guidelines. Responsible Officials Alejandra Murillo, Chief Financial Officer Expected Implementation Date December 31, 2025

View Audit 369345

Finding 1157025 (2024-003)

Material Weakness 2024

Women's Center for Advancement

NE

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Condition: Certain underlying support related to the VOCA Victim Assistance Formula Grant did not agree to amounts charged to the grant. Supporting information and records indicated more funds were spent by the Organization than were charged to the grant. Planned Corrective Action: Management will r...

Condition: Certain underlying support related to the VOCA Victim Assistance Formula Grant did not agree to amounts charged to the grant. Supporting information and records indicated more funds were spent by the Organization than were charged to the grant. Planned Corrective Action: Management will review its processes, procedures and controls to ensure that reconciliation and review of grant reimbursement requests and supporting underlying documentation occurs in future periods. Planned Completion Date: Ongoing Person Responsible: Kim Reed, VP of Finance

View Audit 369341

Finding 1157024 (2024-002)

Material Weakness 2024

County of York, Pennsylvania

PA

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist...

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist the County’s Children & Youth Fiscal team in getting caught up on internal system timelines, as well as delayed reporting. The Consulting company will also be working to adequately train the Children & Youth Fiscal team for development purposes.

View Audit 369325

Finding 1157023 (2024-001)

Material Weakness 2024

County of York, Pennsylvania

PA

Student Financial Aid Reporting Internal Control / Segregation of Duties

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of r...

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of reporting.

View Audit 369325

Finding 1157017 (2024-001)

Material Weakness 2024

Blackbelt Unincorporated Wastewater Program

AL

Procurement, Suspension & Debarment § 200.317 § 200.327

Corrective Action Plan The Program will develop an internal procurement policy with reference to the appropriate Federal, State, and local laws, regulations, and standards. The documented policy will be used when initiating and approving purchases under Federal grant programs, so they can ensure tha...

Corrective Action Plan The Program will develop an internal procurement policy with reference to the appropriate Federal, State, and local laws, regulations, and standards. The documented policy will be used when initiating and approving purchases under Federal grant programs, so they can ensure that they are in compliance with Uniform Guidance. Individual(s) Responsible Sherry Bradley Completion Date Discussion is ongoing regarding the plan; it will be implemented by the end of 2025.

View Audit 369320

Finding 1157016 (2024-004)

Material Weakness 2024

Crosspurpose

CO

Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring § 200.334 § 200.344 § 200.403

Management has reinforced the effective execution of existing controls around proper documentation of all expenditures and record retention for these expenditures. Monthly and year-end procedures have been updated to ensure compliance with these procedures. Anticipated completion date: June 30, 2025...

Management has reinforced the effective execution of existing controls around proper documentation of all expenditures and record retention for these expenditures. Monthly and year-end procedures have been updated to ensure compliance with these procedures. Anticipated completion date: June 30, 2025.

View Audit 369319

Finding 1157012 (2024-003)

Material Weakness 2024

Crosspurpose

CO

Procurement, Suspension & Debarment § 200.214 § 200.3

In the summer of 2024, the Organization adopted a procurement policy compliant with the Code of Federal Regulations 2 CFR 200.214. The policy was formalized, announced, and implemented with the entire Organization's staff. At this time, all current contractors of federal grants were reviewed for eli...

In the summer of 2024, the Organization adopted a procurement policy compliant with the Code of Federal Regulations 2 CFR 200.214. The policy was formalized, announced, and implemented with the entire Organization's staff. At this time, all current contractors of federal grants were reviewed for eligibility by reviewing them against the debarred, suspended and otherwise excluded list. Management recruited a procurement officer in December 2024 to design and implement best practice procurement processes effective the first quarter 2025. Procurement policies will ensure full compliance with Federal and State requirements. Procurement policies will incorporate clearly defined procedures around all contractors ensuring appropriate selection processes and contractual terms. Anticipated completion date: March 31, 2025

View Audit 369319

Finding 1157011 (2024-001)

Material Weakness 2024

Housing Authority of the Town of Vernon

CT

HUD Housing Programs Subrecipient Monitoring § 200.303

Auditee’s Response and Corrective Action 2024-001- Internal Controls over Compliance These matters were identified in a HUD Compliance and Monitoring Report. Following this report, the VHA has taken the following corrective actions: • In June 2025, VHA adopted and implemented EIV/UIV policy • VHA co...

Auditee’s Response and Corrective Action 2024-001- Internal Controls over Compliance These matters were identified in a HUD Compliance and Monitoring Report. Following this report, the VHA has taken the following corrective actions: • In June 2025, VHA adopted and implemented EIV/UIV policy • VHA contacted the system software customer service to see how to include the minimum rents as part of the payments standards. All payments standards for the VHA covered areashave been updated. • In June 2005, VHA established a minimum rent policy for Public Housing. • In June 2025, VHA adopted and implemented a Program Monitoring QA policy in accordance with HUD required SEMAP indicators. • In June 2005, VHA established adopted and implemented a voucher program termination policy and a Public Housing lease termination policy. . • In September 2025, the VHA implemented a Violence Against Women Act (VAWA) policy effective November 1, 2025. • VHA has reached out to Nan McKay for Assistance with developing a new Admissions and Continued Occupancy Plan (ACOP). • VHA has sent out 126 OBV preference update notices to all applicants currently on the PBV 0/1 bedroom waitlist. Only 21 have been returned to date. VHA will continue to collect and update preferences. Planned Implementation Date of Corrective Action: October 2025 Person Responsible for Corrective Action: Shenoa Steves, Housing Programs Manager

View Audit 369314

Finding 1157010 (2024-002)

Material Weakness 2024

Housing Authority of the Town of Vernon

CT

HUD Housing Programs

Auditee’s Response and Corrective Action 2024-002- Eligibility- Eligibility for Individuals (HCV) Response: Existing filing errors have been corrected. VHA will ensure/ demonstrate the accuracy of future filings with respect to income calculations, UA credits and allowances of HAP contracts. Vernon ...

Auditee’s Response and Corrective Action 2024-002- Eligibility- Eligibility for Individuals (HCV) Response: Existing filing errors have been corrected. VHA will ensure/ demonstrate the accuracy of future filings with respect to income calculations, UA credits and allowances of HAP contracts. Vernon Housing has implemented the following: The agency FY 2024 audit noted fewer file issues as sample errors pointed out in FY 2023 have been corrected and reviewed with associated personnel. Vernon Housing Authority has a quality control program to ensure that all HCV files are complete and up to date. Since the beginning of 2024 and going forward into CY 2025 the Housing Programs Manager has reviewed all annual recertifications and interims completed by HCV associated staff for compliance and filing accuracy. In addition, structured filing and monthly quality control systems continue to be followed by HCV staff and program management. These are ongoing tasks that the program manager is responsible for overseeing. Management has implemented file management systems that are checked during monthly QA process to ensure proper file management. HCV program staff will continue to use file review checklist when performing annual and interim recertification procedures to ensure that the proper documentation is in the file. These are ongoing tasks that the program manager is responsible for overseeing. Management will continue to require staff to attend continued education trainings and obtain the necessary certifications for HCV staff requirements. Management will hold staff accountable for failure to adhere to the governing rules and regulations for file compliance. Planned Implementation Date of Corrective Action: October 2025 Person Responsible for Corrective Action: Shenoa Steves, Housing Programs Manager

View Audit 369314

Finding 1157007 (2024-001)

Material Weakness 2024

Planned Parenthood Great Northwest, Hawai'i, Alaska, Indiana, Kentucky

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Managements Corrective Action Plan Year Ending – December 31, 2024 In response to the Single Audit performed by Baker Tilly US, LLP for calendar year ending December 31, 2024. Schedule of finding and Questioned Costs: Section III – Federal Award Findings: 2024-001 – Reporting Contact: Jennifer Moore...

Managements Corrective Action Plan Year Ending – December 31, 2024 In response to the Single Audit performed by Baker Tilly US, LLP for calendar year ending December 31, 2024. Schedule of finding and Questioned Costs: Section III – Federal Award Findings: 2024-001 – Reporting Contact: Jennifer Moore Title: Controller Phone number: 310-795-0257 Federal Assistance # 93.217 Estimated Completion Date – September 2025 Corrective Action - Planned Parenthood Great Northwest, Hawai’i, Indiana, Kentucky has implemented a process improvement plan in 2024 that addresses each of the findings: • In 2024, a new team has taken over the reporting and filing process for our grant awards, including federal. This team is responsible for submitting the reporting and draws by the designated timeline, and it is confirmed as part of the month-end close process. • During this time, we have established a grant tracking document that notates – o The reporting month o Dollar amount expected o Date submitted ▪ This date should always be within the month following the required filing o Date the funding was received o An area to document any information or changes worth noting • In 2025, the following items have been added to the tracking document to allow for greater oversight – o Review approval o Reporting requirements o Due Dates (monthly, quarterly, etc.) o Proof of submission

View Audit 369310

Finding 1157001 (2024-001)

Material Weakness 2024

Housing Authority of Chelan County and the City of Wenatchee

WA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding ref number: 2024-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Authority contact person: Sasha Sleiman, ...

Finding ref number: 2024-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Authority contact person: Sasha Sleiman, 1555 Methow St. Wenatchee, WA 98801, 509-663-7421 Corrective action the auditee plans to take in response to the finding: In order to improve internal controls to ensure compliance with HQS and NSPIRE inspection requirements the Housing Authority will improve the established tracking system for inspections to better manage and track follow-up on HQS deficiency. Inspection staff will be more thoroughly trained on increased communication with landlords and tenants, using the tracking system regularly to ensure timely inspections and follow-up, and the updated tracking sheet will be audited on a regular basis and quality control inspections will be conducted by the Compliance Manager. The Housing Authority will also implement a peer-review system for staff to review files on a regular basis. Clients on the Housing Choice Voucher program are split between two staff members by last name, the peer-review system will require staff to audit on a quarterly basis the other person's case load at random to ensure errors are caught and addressed and further training can be conducted as needed. Anticipated date to complete the corrective action: January 2026

View Audit 369309

Finding 1157000 (2024-005)

Material Weakness 2024

Town of Clinton

MA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-005 – The Town did not have formal written policies that covered all federal award criteria, including determination of allowable costs, suspension and debarment and subrecipient monitoring. Corrective Action Planned: An amendment to the “Town of Clinton Federal Grant Management Procedu...

Finding 2024-005 – The Town did not have formal written policies that covered all federal award criteria, including determination of allowable costs, suspension and debarment and subrecipient monitoring. Corrective Action Planned: An amendment to the “Town of Clinton Federal Grant Management Procedures” that covers all federal award criteria to include determination of allowable costs, suspension and debarment and subrecipient monitoring will be reviewed by the Clinton Select Board and then distributed to pertinent grant personnel within the organization once approved. Anticipated Completion Date: November 1, 2025 Contact: Michael J. Ward, Town Administrator

View Audit 369308

Finding 1156999 (2024-004)

Material Weakness 2024

Town of Clinton

MA

Procurement, Suspension & Debarment § 200.214

Finding 2024-004 – Suspension and debarment compliance was not verified for five vendors. Corrective Action Planned: The Town of Clinton has verified that vendors listed in the period ending March 31, 2024 expenditure report were not on the Federal suspension or debarment list. The Town will review ...

Finding 2024-004 – Suspension and debarment compliance was not verified for five vendors. Corrective Action Planned: The Town of Clinton has verified that vendors listed in the period ending March 31, 2024 expenditure report were not on the Federal suspension or debarment list. The Town will review all applicable vendors for suspension and debarment compliance in the future. Completion Date: September 29, 2025 Contact: Michael J. Ward, Town Administrator

View Audit 369308

Finding 1156998 (2024-003)

Material Weakness 2024

Town of Clinton

MA

Subrecipient Monitoring Material Weakness Reporting § 200.328

Finding 2024-003 – As of the March 31, 2024 reporting date, the Town reported projects approved by the Select Board as obligated rather than purchases, contracts and agreements that met the Federal criteria of an obligation. The Projects and Expenditure report for the period ending March 31, 2024 wa...

Finding 2024-003 – As of the March 31, 2024 reporting date, the Town reported projects approved by the Select Board as obligated rather than purchases, contracts and agreements that met the Federal criteria of an obligation. The Projects and Expenditure report for the period ending March 31, 2024 was not filed until March 25, 2025. Corrective Action Planned: The Projects and Expenditure report for period ending March 31, 2024 was filed after the deadline due to a technological issue preventing access to the portal that was documented with both the U.S. Treasury and Login.gov Helpdesk. A new managed service provider working for the Town of Clinton was successful in correcting the issue for a timely filing of the 2025 report and all State and Local Fiscal Recovery Fund (SLFRF) projects were obligated by the 12/31/24 deadline. Completion Date: April 30, 2025 Contact: Michael J. Ward, Town Administrator

View Audit 369308

Finding 1156997 (2024-002)

Material Weakness 2024

Town of Clinton

MA

Subrecipient Monitoring Period of Performance Reporting § 200.344

2023-002: Deficiency in Internal Controls and Compliance Finding -COVID-19 – Education Stabilization Fund – ALN 84.425: Two final financial reports due during the prior fiscal years were not submitted. (Questioned Costs: None) The Town of Clinton/School Department will follow grants closeout procedu...

2023-002: Deficiency in Internal Controls and Compliance Finding -COVID-19 – Education Stabilization Fund – ALN 84.425: Two final financial reports due during the prior fiscal years were not submitted. (Questioned Costs: None) The Town of Clinton/School Department will follow grants closeout procedures, consequently, the district will monitor closely all grants spending throughout each grant cycle. For both state-administered and direct grants, regardless of the period of availability, the District must liquidate all obligations incurred under the award Reports not later than 90 days after the end of the funding period unless an extension is authorized. These procedures are included in the Financial Procedures Manual (pages 226-230 under Section G— Timely Obligation of Funds) Key Control Key Actions Resources Needed Timeline Outcome Grants Management Use appropriate resources to mitigate any errors, omissions and ensure timely maintenance of records and reporting Grant Management Form Grant Award Letter Internal Controls Guide GEM$ Trainings FY24, FY25 ongoing Implementation of preventive controls for ALL grant funding Contacts: School Business Manager & Town Accountant Submitted by, Annette Colón, Business Manager MBA, MCPPO, Notary Public Clinton Public Schools 150 School St. Clinton, MA 01510 (978) 365-4200 x 12241 colona@clinton.k12.ma.us

View Audit 369308

Finding 1156992 (2024-001)

Material Weakness 2024

Town of Clinton

MA

Procurement, Suspension & Debarment § 200.214 § 200.319

2024-001: Significant Deficiency in Internal Controls and Compliance Finding -Child Nutrition Cluster ALN (10.553, 10.555,10.559): A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food p...

2024-001: Significant Deficiency in Internal Controls and Compliance Finding -Child Nutrition Cluster ALN (10.553, 10.555,10.559): A competitive procurement process, which includes suspension and debarment certifications, was not properly performed by the Town for the purchase of school lunch food product. (Questioned Costs: None) The Town of Clinton/School Department will maintain proper procurement procedures in compliance with Local, State and Federal laws and regulations. When there are exemptions from state procurement laws, or when federal regulations are stricter the district will use the strictest rules, under 2 CFR 200.318-327. These procedures are included in the Financial Procedures Manual (pages 231-240, under Section II Procurement System). The Town of Clinton/School Department will obtain individual contract with vendors competitively procured by French River Collaborative, of which the district is a member. Key Control Key Actions Resources Needed Timeline Outcome Competitive Procurement Process Use appropriate resources to mitigate any errors or omissions, and maintenance of records accurately Individual Contracts, including suspension/debarment clause Cooperative Purchasing Sheets Internal Controls Guide Online Resources: Sams.gov FY24, FY25 ongoing Streamlined procurement process & internal controls for ALL funding sources Contacts: Food Services Manager & School Business Manager Submitted by Annette Colón, Business Manager MBA, MCPPO, Notary Public Clinton Public Schools 150 School St. Clinton, MA 01510 (978) 365-4200 x 12241 colona@clinton.k12.ma.us

View Audit 369308

Finding 1156988 (2024-001)

Material Weakness 2024

Mississippi Alliance of Boys & Girls Clubs, Inc.

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

FINDING 2024-001 Mississippi Individual Responsible for Corrective Action Plan: MS Alliance – LaKenya Evans, Dominique Dye, Duran Davis Corrective Action: Claims will be finalized and reviewed at least three business days before the deadline. If delays are unavoidable, staff will immediately notify ...

FINDING 2024-001 Mississippi Individual Responsible for Corrective Action Plan: MS Alliance – LaKenya Evans, Dominique Dye, Duran Davis Corrective Action: Claims will be finalized and reviewed at least three business days before the deadline. If delays are unavoidable, staff will immediately notify MDHS to provide updates and request extensions. Claim submission timeliness will be reviewed monthly, and late submissions will be documented. Anticipated Completion Date: December 31, 2025

View Audit 369307

Finding 1156987 (2024-003)

Material Weakness 2024

Massachusetts Alliance of Boys & Girls Clubs, Inc.

GA

Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.303

FINDING 2024-003 Massachusetts Individual Responsible for Corrective Action Plan: Alliance Director Jenn Aldworth Corrective Action: The organization is strengthening internal process for subrecipient monitoring including formalizing the documentation of the review and approval before reimbursing th...

FINDING 2024-003 Massachusetts Individual Responsible for Corrective Action Plan: Alliance Director Jenn Aldworth Corrective Action: The organization is strengthening internal process for subrecipient monitoring including formalizing the documentation of the review and approval before reimbursing the subrecipient in accordance with 2 CFR 200.303. Anticipated Completion Date: December 31, 2025

View Audit 369306

Finding 1156986 (2024-002)

Material Weakness 2024

Massachusetts Alliance of Boys & Girls Clubs, Inc.

GA

Subrecipient Monitoring § 200.332

FINDING 2024-002 Massachusetts Individual Responsible for Corrective Action Plan: Alliance Director Jenn Aldworth Corrective Action: The Organization is refining subaward agreements for future awards and will ensure federal provisions required to be communicated by the grant and also 2 CFR § 200.332...

FINDING 2024-002 Massachusetts Individual Responsible for Corrective Action Plan: Alliance Director Jenn Aldworth Corrective Action: The Organization is refining subaward agreements for future awards and will ensure federal provisions required to be communicated by the grant and also 2 CFR § 200.332 are incorporated consistently for all subrecipients. Anticipated Completion Date: December 31, 2025

View Audit 369306

Finding 1156985 (2024-003)

Material Weakness 2024

Springboard Collaborative

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Significant Deficiency

2024-003 The organization receives federal funding and is therefore subject to the requirements of the Uniform Guidance. A procurement policy is essential to ensure that all procurement activities are conducted in a manner that is consistent with federal regulations and best practices. Recommendatio...

2024-003 The organization receives federal funding and is therefore subject to the requirements of the Uniform Guidance. A procurement policy is essential to ensure that all procurement activities are conducted in a manner that is consistent with federal regulations and best practices. Recommendation: We recommend that the organization develop and implement a comprehensive procurement policy that aligns with the Uniform Guidance. This policy should include clear procedures for procurement planning, solicitation, evaluation, and contract management; provisions to ensure fair competition and prevent conflicts of interest; training for staff on the procurement policy and federal requirements; and regular reviews and updates to the policy to ensure ongoing compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Policy Development - COMPLETED: The Organization has developed and approved a comprehensive procurement policy that fully aligns with the Uniform Guidance requirements. Planned completion date for corrective action plan:9/10/2025 The planned corrective action will be completed by 9/10/2025. Name(s) of the contact person(s) responsible for corrective action: Amy Chen, VP, Finance If the oversight agency has questions regarding this plan, please call Amy Chen, VP, Finance at 646-727-5030.

View Audit 369298

Finding 1156984 (2024-002)

Material Weakness 2024

Springboard Collaborative

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

2024-002 During our testing, we noted there was a lack of approval prior to submission to the funding agency for five financial and three performance reports tested during the audit. Recommendation: We recommend that the organization implement a formal review and approval process for all financial a...

2024-002 During our testing, we noted there was a lack of approval prior to submission to the funding agency for five financial and three performance reports tested during the audit. Recommendation: We recommend that the organization implement a formal review and approval process for all financial and performance reports submitted to the funding agency. This process should include clear guidelines and training for staff to ensure that all reports are reviewed and approved by the designated authority before submission. Additionally, regular audits should be conducted to verify compliance with the documentation requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Formal review and approval process has been created and implemented: Invoicing 1. Accounting Team completes month-end close process 2. Associate Director, Fiscal Grant Management creates monthly expense report in alignment with approved budget and statement of work and submits to Director, Proposal Management 3. Director, Proposal Management reviews, approves, and submits report to Executive Director 4. Executive Director reviews, approves, and submits report to agency for reimbursement Performance reports 1. Director, Proposal Management requests reporting period performance data from Program Operations, Data & Analytics Team and submits report to Executive Director 2. Executive Director reviews, approves, and submits report to agency Name(s) of the contact person(s) responsible for corrective action: Amy Chen, VP, Finance Planned completion date for corrective action plan: Implemented 8/28/2025 The planned corrective action will be completed by 8/28/2025.

View Audit 369298

Finding 1156983 (2024-001)

Material Weakness 2024

Springboard Collaborative

PA

Allowable Costs / Cost Principles Significant Deficiency

DEPARTMENT OF THE TREASURY 2024-001 During our testing of payroll transactions for the major federal program, we were unable review the internal control of approved timesheets for any part time employees and seasonal employees with payroll periods selected for testing through September 2024. The Org...

DEPARTMENT OF THE TREASURY 2024-001 During our testing of payroll transactions for the major federal program, we were unable review the internal control of approved timesheets for any part time employees and seasonal employees with payroll periods selected for testing through September 2024. The Organization changed payroll service providers in September 2024 and could no longer access the timesheets requested. Recommendation: The Organization should ensure when there are changes in the Organizations service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate Action Completed: We have communicated to our People Operations team the requirement to maintain access to all payroll documentation, including approved timesheets for part-time and seasonal employees, to support federal spending controls. Policy Implementation: We have established procedures requiring that before any payroll service provider changes are finalized, the Finance and People Operations teams must verify that all necessary historical documentation will remain accessible for audit and compliance purposes, including but not limited to approved timesheets, payroll registers, and supporting documentation for all employee categories. Training and Communication: All relevant staff members have been trained on the new procedures and understand their responsibilities for maintaining documentation access during service provider transitions. Name(s) of the contact person(s) responsible for corrective action: Amy Chen, VP, Finance Planned completion date for corrective action plan: 9/10/2025 The planned corrective action will be completed by 9/10/2025.

View Audit 369298

Corrective Action Plans

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