Access, Inc

III. Findings and Questioned Costs-Major Federal Programs 2025-001 The audit report and data collection form not submitted as required Federal Program: WIOA Youth Activities CFDA Number: 17.259 Compliance Requirement: Reporting Repeat Finding: No Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the Auditors’ report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2025, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: The organization experienced staffing shortages which led to Management not providing the necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Access, Inc’s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearing house timely. Management’s Response: Management acknowledges the delay in submitting the audit report due to staff capacity limitations. To prevent recurrence, they have established a formal year-end audit planning calendar with interim documentation deadlines and have implemented a structured, pre-audit check-list process to ensure all documentation is finalized and reviewed at least 30 days prior to the deadline.

2023-001 Inadequate accounting and review procedures Federal Program: WIOA Youth Programs CFDA Number: 17.259 Repeat Finding: Yes Type of Finding: Material weakness Questioned Costs: None Criteria: Management is responsible for implementing review processes over transactions and financial statement close procedures. Condition: Access, Inc’ internal controls are not adequate to ensure that accounting records are accurate and complete. Due to lack of management oversight and review procedures, errors within the accounting system were not identified and corrected on a timely basis. Cause: The internal controls over accounting processes and review procedures were not operating effectively. Effect: Material errors regarding the accounting reports were not detected or corrected in a timely manner. Recommendation: We recommend that Access, Inc. strengthen its internal control over accounting process. Management should conduct a thorough review regularly to ensure accurate reporting. Management’s Response: Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure accounting records are accurate and complete.

2023-002 WIOA Cost Reimbursement Federal Program: WIOA Youth Programs CFDA Number: 17.259 Compliance Requirement: Reporting Repeat Finding: Yes Type of Finding: Material weakness Questioned Costs: $4,085 Criteria: According to Title 2 CFR § 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Access, Inc’s internal controls are not adequate to ensure that the cost reimbursements are accurately reported. Access, Inc. did not accurately report payroll costs on the reimbursement claim forms. Cause: The internal controls over the payroll processes were not adequately enforced to ensure accurate reporting of the cost reimbursement of federal awards. Effect: Access, Inc. did not properly report their federal expenditures. The incorrect reporting could result in improper use of federal funds and noncompliance with federal regulations. Recommendation: We recommend that Access, Inc. strengthen its internal control processes over payroll processing and cost reimbursement. Specifically, we suggest implementing the following measures: 1. Provide additional training to staff involved in payroll processing. 2. Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award. Management’s Response: Access, Inc. concurs with the finding and has begun implementing corrective actions. The finance department is in the process of enhancing the internal control procedures to ensure accurate and complete reporting of federal expenditures. Additionally, training sessions are being scheduled for the relevant personnel to address the identified issues and prevent future occurrences. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure accounting records are accurate and complete.

2023-003 The audit report and data collection form not submitted as required Federal Program: WIOA Youth Program and Community Development Block CFDA Number: 17.259 Compliance Requirement: Reporting Repeat Finding: Yes Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the Auditors’ report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2023, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: The organization experienced staffing shortages which led to Management not providing the necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Access, Inc’s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearinghouse timely. Management’s Response: Access, Inc. concurs with the finding and has begun implementing corrective actions.

2022-001 Inadequate accounting and review procedures Federal Program: WIOA Youth Programs CFDA Number: 17.259 Repeat Finding: No Type of Finding: Material weakness Questioned Costs: None Criteria: Management is responsible for implementing review processes over transactions and financial statement close procedures. Condition: Access, Inc’s internal controls were not adequate to ensure that accounting records are accurate and complete. Due to lack of management oversight and review procedures, errors within the accounting system were not identified and corrected on a timely basis. Cause: The internal controls over accounting processes and review procedures were not operating effectively. Effect: Material errors regarding the accounting reports were not detected or corrected in a timely manner. Recommendation: We recommend that Access, Inc. strengthen its internal control over accounting process. Management should conduct a thorough review regularly to ensure accurate reporting. Management’s Response: Access, Inc. concurs with the finding and has begun implementing corrective action. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure accounting records are accurate and complete.

2022-002 WIOA Cost Reimbursement Federal Program: WIOA Youth Programs CFDA Number: 17.259 Compliance Requirement: Reporting Repeat Finding: No Type of Finding: Material weakness Questioned Costs: $39,048 Criteria: According to Title 2 CFR § 200.303(a), the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Access, Inc’ internal controls are not adequate to ensure that the cost reimbursements are accurately reported. Access, Inc. did not accurately report payroll costs on the reimbursement claim forms. Cause: The internal controls over the payroll processes were not adequately enforced to ensure accurate reporting of the cost reimbursement of federal awards. Effect: Access, Inc. did not properly report their federal expenditures. The incorrect reporting could result in improper use of federal funds and noncompliance with federal regulations. Recommendation: We recommend that Access, Inc. strengthen its internal control processes over payroll processing and cost reimbursement. Specifically, we suggest implementing the following measures: 1. Provide additional training to staff involved in payroll processing. 2. Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award. Management’s Response: Access, Inc. concurs with the finding and has begun implementing corrective actions. The finance department is in the process of enhancing the internal control procedures to ensure accurate and complete reporting of federal expenditures. Additionally, training sessions are being scheduled for the relevant personnel to address the identified issues and prevent future occurrences. Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process which will enhance the organizations’ ability to ensure accounting records are accurate and complete.

2022-003 The audit report and data collection form not submitted as required Federal Program: WIOA Youth Program and Community Development Block CFDA Number: 17.259 and 14.218 Compliance Requirement: Reporting Repeat Finding: Yes Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the Auditors’ report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: The organization experienced staffing shortages which led to Management not providing the necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Access, Inc’s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearing house timely. Management’s Response: Access, Inc. concurs with the finding and has begun implementing corrective actions.

Criteria: In accordance with Title 2 CFR ? 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the auditor?s report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2020 was not submitted to the Federal Audit Clearinghouse within the required period. Questioned costs: No questioned costs noted. Cause: The organization experienced staffing shortages which led to Management not providing necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 ? CFR 200.512 (a). Recommendation: Access, Inc?s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearinghouse timely.