Gardeneers concurs with the finding. Beginning in 2025, Gardeneers strengthened its financial management and accounting practices by coding specific expenses to individual grants within its accounting system. Gardeneers also instituted biweekly financial meetings to review profit and loss statements, cash flow, and the allocation of expenses and income. Together, these measures have increased regular management oversight of financial activity and improved the organization’s ability to identify, track, reconcile, and report expenditures associated with individual grant awards. Gardeneers will implement the following corrective actions: 1. Grant-Specific Expense Tracking. Gardeneers will ensure that payroll and other expenses charged to federal awards are consistently identified and tracked by applicable grants within its accounting records. 2. Ongoing Financial Review. Gardeneers will continue conducting biweekly financial meetings to review profit and loss statements, cash flow, and expense and income allocations, including the appropriate allocation of costs to individual grants.Management will continue reviewing grant-related financial activity throughout the year and address identified discrepancies before year-end financial reporting and preparation of the annual SEFA. 3. Payroll Allocation and Reconciliation. Gardeneers will incorporate review of payroll and other reimbursable expenditures into its financial review processes to confirm that applicable federal expenditures are appropriately allocated and reflected in grant-specific financial records. 4. SEFA Review Process. Gardeneers will establish a formal review process for preparation of the SEFA, including reconciliation of federal expenditures reported in the SEFA to the organization’s general ledger, grant records, reimbursement requests, and other applicable financial records. 5. Staff and Contractor Training. Staff and contractors responsible for accounting and grant financial management will receive training regarding federal award expenditure tracking and SEFA reporting requirements, when applicable, including the importance of identifying all expenditures associated with federal awards.