Corrective Action Plans

Finding 501917 (2023-005)

Material Weakness 2023

GA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.430

We appreciate the auditor's identification of the material weakness in our internal controls over the documentation of approved pay rates related to our federal award. We understand the importance of maintaining adequate internal controls to prevent, detect, and correct misstatements on a timely bas...

We appreciate the auditor's identification of the material weakness in our internal controls over the documentation of approved pay rates related to our federal award. We understand the importance of maintaining adequate internal controls to prevent, detect, and correct misstatements on a timely basis. 1. Documentation Process: We will implement a documentation process to ensure that all employee pay rates related to our federal award are documented and approved by management. Specifically, we will: a. Assign responsibility for documenting and approving employee pay rates related to our federal award to a specific staff member. b. Establish a process for documenting and approving employee pay rates related to our federal award, including the use of a standardized form. c. Ensure that all employee pay rates related to our federal award are documented and approved before payroll is processed. d. Investigate and resolve any discrepancies identified during the documentation and approval process related to our federal award. e. Document the documentation and approval process related to our federal award and ensure that all documentation is maintained. 2. Internal Controls: We will strengthen our internal controls over the documentation of approved pay rates to ensure that misstatements are prevented, detected, and corrected on a timely basis. Specifically, we will: a. Establish a process for reviewing all employee pay rates by management. b. Ensure that all staff members responsible for documenting and approving employee pay rates are trained on the new process and the importance of maintaining adequate internal controls. c. Document the new process and internal controls in a written policy and procedure manual. 3. Personnel: We will ensure that personnel changes do not impact our internal controls over the documentation of approved pay rates. Specifically, we will: a. Cross-train staff members to ensure that there is adequate coverage for all employee pay rates. b. Establish a process for documenting and communicating changes in personnel responsibilities related to the documentation and approval of employee pay rates. We believe that these corrective actions will effectively address the material weakness identified by the auditor and strengthen our internal controls over the documentation of approved pay rates. We are committed to ensuring the accuracy and integrity of our financial reporting and maintaining the trust of our stakeholders. Person Responsible: Anthony Jayesingha Date Corrected: 7/31/2023

View Audit 324071 Questioned Costs: $1

Finding 501916 (2023-004)

Material Weakness 2023

Buckhead Christian Ministry, Inc.

GA

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303 § 200.430

We appreciate the auditor's identification of the material weakness in our internal controls over the review of payroll registers for allowable costs and activities and period of performance related to our federal award. We understand the importance of maintaining effective internal controls to prov...

We appreciate the auditor's identification of the material weakness in our internal controls over the review of payroll registers for allowable costs and activities and period of performance related to our federal award. We understand the importance of maintaining effective internal controls to provide reasonable assurance that we are managing federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Documentation Process: We will implement a documentation process to ensure that payroll registers are reviewed for accuracy by management on a timely basis and that the review is properly documented. Specifically, we will: 1. Assign responsibility for reviewing payroll registers for accuracy by management to a specific staff member. 2. Establish a process for reviewing payroll registers for accuracy by management, including the use of a standardized form. 3. Ensure that all payroll registers related to our federal award are reviewed for accuracy by management on a timely basis and that the review is properly documented. 4. Investigate and resolve any discrepancies identified during the review process related to our federal award. 5. Document the review process related to our federal award and ensure that all documentation is properly maintained. Person Responsible: Anthony Jayesingha Date Corrected: 7/31/2023

View Audit 324071

Finding 501883 (2023-001)

Significant Deficiency 2023

City of Jefferson Board of Education

GA

School Nutrition Programs Reporting Subrecipient Monitoring § 200.303

FA 2023-001 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of E...

FA 2023-001 Improve Internal Control Activities Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Eligibility Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1099 (Year:2022), 235GA324N1199 (Year: 2023) Questioned Costs: None Identified Description: A review of expenditures, free and reduced meal applications, and reporting requirements related to the Childe Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that appropriate reviews and approvals occurred. Corrective Action Plans: For review of expenditures, Child Nutrition Cluster (CNC) invoices will be sent to the CNC Director to review, approve, and sign. Singed invoices will then be provided to the CNC Bookkeeper for payment processing and filing. For review of free and reduced meal applications, applications will be received electronically in Infinite Campus and manually. The manual applications will be entered into Infinite Campus and both types will be approved and processed by the CNC Director. This approval will be stored in Infinite Campus with a time/date and approver electronic stamp. For review of reporting requirements, meal count information from Infinite Campus will be provided to the CNC Bookkeeper to enter in the Georgia Department of Education portal. CNC Director will approve and sign the final report prior to submittal. Estimated Completion Date: August 1,2023 Contact Person: Kim Navas, Financial Officer Telephone: 706-367-2782 Email: kim.navas@jeffcityschools.org

View Audit 323995

Finding 501876 (2023-004)

Material Weakness 2023

Kids Above All and Homes for Children Foundation

IL

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.308 § 200.403

Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the g...

Finding 2023‐004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the gift cards when all allowable cost criteria are met. We will also get input from our funders when necessary. Proposed Completion Date: October 31, 2024

View Audit 323971 Questioned Costs: $1

Finding 501841 (2023-002)

Significant Deficiency 2023

Elizabeth Glaser Pediatric Aids Foundation

DC

Questioned Costs Allowable Costs / Cost Principles Reporting

2023-002 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – May 2024 Corrective Action: Management acknowledges the finding a...

2023-002 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Sam Kimball Title:  Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date – May 2024 Corrective Action: Management acknowledges the finding and notes that there are policies and procedures in place at the Foundation designed to mitigate this risk, as evidenced by the auditors noting no issues in the overwhelming majority of samples selected. In this specific instance, the Foundation overpaid the final invoiced amount and was issued a refund for the difference from the vendor during 2024.

View Audit 323960 Questioned Costs: $1

Finding 501830 (2023-002)

Significant Deficiency 2023

Town of Salem

NH

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The corrective action to be taken will be to created formal policies and procedures to ensure there is a second person involved in the reporting process. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director

View Audit 323932

Finding 501827 (2023-002)

Material Weakness 2023

Cadence Care Network

OH

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles

RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE A SYSTEM OF PROCEDURES AND CONTROLS TO ENSURE THE ORGANIZATION IS PROPERLY TRACKING FEDERAL AWARDS AND COMPLYING WITH ANY APPLICABLE REPORTING REQUIREMENTS AS IT RELATES TO FEDERAL AWARDS RECEIVED.

View Audit 323929

Finding 501805 (2023-003)

Significant Deficiency 2023

Municipality of Naranjito

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

COMMONWEALTH OF PUERTO RICO ...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2023 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Belinda Álvarez, Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2023-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The personnel in charge of completing the reports understand the reporting requirements. The report that was submitted with the longest delay was due to the fact that we were dealing with Hurricane Fiona and subsequent rain events. We will be reinforcing the accounting area to assign additional personnel who can collaborate in the preparation of these reports within the stipulated time. Implementation Date: March 31, 2025 Responsible Person: Mrs. Belinda Álvarez - Finance Department Director

View Audit 323896

Finding 501800 (2023-002)

Material Weakness 2023

Cadence Care Network

OH

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles

RECOMMENDATION: MANAGEMENT SHOULD FORMALIZE A SYSTEM OF PROCEDURES AND CONTROLS TO ENSURE THE ORGANIZATION IS PROPERLY TRACKING FEDERAL AWARDS AND COMPLYING WITH ANY APPLICABLE REPORTING REQUIREMENTS AS IT RELATES TO FEDERAL AWARDS RECEIVED.

View Audit 323884

Finding 501784 (2023-001)

Material Weakness 2023

Aliquippa Municipal Water Authority

PA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

CONDITION: During my review of the Municipal Water Authority of Aliquippa’s internal controls over federal awards, I noted that the Authority does not have formal written policies and procedures surrounding the management of their federal award funds. Although not all-inclusive, an example of some o...

CONDITION: During my review of the Municipal Water Authority of Aliquippa’s internal controls over federal awards, I noted that the Authority does not have formal written policies and procedures surrounding the management of their federal award funds. Although not all-inclusive, an example of some of the required polices would include written procedures for procurement, conflict of interest, and allowable costs. CRITERIA: Section 2 CFR 200.303 of the Uniform Guidance requires non-federal entities such as the Municipal Water Authority of Aliquippa to maintain effective internal controls over federal awards. In addition, the Uniform Guidance also recommends these internal controls follow guidance in Standards for Internal Control in the Federal Government (the Green Book), issued by the Comptroller General of the United States. RECOMMENDATION: I recommend that the Municipal Water Authority of Aliquippa adopt the required written policies and procedures surrounding the management of federal award funds as prescribed by Section 2 CFR 200.303 of the Uniform Guidance. The focus of these policies and procedures should be to ensure that the Authorityofficials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified. MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management of the Authority will begin the process of reviewing Section 2 CFR 200.303 of the Uniform Guidance with the objective of understanding what specific policies and procedures surrounding the management of their federal award funds are required. As recommended, the focus of these policies and procedures will be to ensure that the Authority officials who are responsible for carrying out the objectives of the federal financial award understand 1) the federal statutes, regulations, and terms and conditions of the award, 2) how to evaluate and properly monitor compliance, and 3) the steps to take if noncompliance is identified. The timeframe for researching the required written policies and procedures of the Uniform Guidance, and the development and implementation of these written policies and procedures will cover the period including the last quarter of calendar year 2024 through and including the 2nd quarter of calendar year 2025.

View Audit 323872

Finding 501774 (2023-005)

Material Weakness 2023

Sangamon County, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.308 § 200.309 § 200.403

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County review its procedures relative to allocating costs to Federal programs, and ensure only cost within the grant period are included. Explanation of disagreement with audit findi...

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County review its procedures relative to allocating costs to Federal programs, and ensure only cost within the grant period are included. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure proper compliance with all program requirements regarding period of performance. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Director of Community Resources. Planned completion date for corrective action plan: July 1, 2024

View Audit 323864 Questioned Costs: $1

Finding 501694 (2023-002)

Significant Deficiency 2023

Connecticut Zoological Society, Inc.

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

The Society will develop and document a procument policy that complies with federal procurement standards.

View Audit 323765

Finding 501627 (2023-004)

Material Weakness 2023

New Reach, Inc.

CT

Allowable Costs / Cost Principles

Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: The Organization was unable to produce records supporting the work perfonned or support the distribution of wages. Statement of Concurrence or Nonconcurrence: The organization agrees wit...

Finding No. 2023-004: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: The Organization was unable to produce records supporting the work perfonned or support the distribution of wages. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: With the implementation of a revised cost allocation plan noted above the Organization will require all employees to attest the accurate allocation of their time via personnel activity reports (PARS) Allocation of payroll costs will be supported by the PARS and the calculation will be attached to each allocation journal entry within the general ledger. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.

View Audit 323671

Finding 501610 (2023-003)

Material Weakness 2023

New Reach, Inc.

CT

Allowable Costs / Cost Principles

Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: The Organization was unable to produce documentation supporting its cost allocation plan ("CAP"). Operating expenditures reported on submitted grant reports did not consistently reconcil...

Finding No. 2023-003: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: The Organization was unable to produce documentation supporting its cost allocation plan ("CAP"). Operating expenditures reported on submitted grant reports did not consistently reconcile directly back to the underlying accounting records. Statement of Concurrence or Nonconcurrence: The organization agrees with this finding. Corrective Action: The organization is in the process of reviewing the approved cost allocation plan. Once implemented the allocation calculation and documentation will be attached to all allocation journal entries. Name of Contact Person: Kellyann Day Chief Executive Officer, (203) 492-4866, kday@newreach.org Projected Completion Date: The project is anticipated to be completed during 2024.

View Audit 323671

Finding 501554 (2023-005)

Significant Deficiency 2023

City of Avon Park

FL

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for Davis-Bacon requirements. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for Davis-Bacon requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City has had staff attend Davis Bacon Training and is in the process of establishing interal controls and will review the certified payrolls prepared by our grant administrater. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024

View Audit 323605

Finding 501551 (2023-004)

Significant Deficiency 2023

City of Avon Park

FL

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is in the process of establishing interal controls for reporting and will review and file all future required reports in a timely and accurate manner. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024

View Audit 323605

Finding 501544 (2023-001)

Significant Deficiency 2023

Stand Down Housing Westerly, Inc.

RI

HUD Housing Programs Allowable Costs / Cost Principles

FINDING 2023-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in th...

FINDING 2023-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in the subsequent period alongside the normal required contributions. Action Taken: Management will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement.

View Audit 323597

Finding 501543 (2023-002)

Significant Deficiency 2023

Stand Down Housing, Inc.

RI

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in th...

FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in the subsequent period alongside the normal required contributions. Action Taken: The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement.

View Audit 323596 Questioned Costs: $1

Finding 501483 (2023-004)

None 2023

Alamo Area Mutual Housing Association

TX

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regar...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2023-004: The Company does not have effective internal controls or consistently follow the written policies and procedures over federal awards. CORRECTIVE ACTION: Alamo is seeking training and support to improve internal controls and policies and procedures for oversight of federal awards. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Any questions regarding the above corrective action plan should be directed to Christine Drennon, Executive Director.

View Audit 323539

Finding 501184 (2023-003)

Significant Deficiency 2023

Renewing the Countryside II

MN

Allowable Costs / Cost Principles

Actions Planned in Response to Finding: Appropriate documentation will be completed to ensure compliance with federal requirements.

View Audit 323435

Finding 501115 (2023-001)

Material Weakness 2023

The Carle Foundation

IL

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.430

Corrective Action Plan: SOR II grant leadership evaluated its process for preparing and reviewing time tracking for this award and implemented procedures to ensure appropriate documentation of personnel costs is complete and accurate. The prior year's finding was corrected with the pay period ending...

Corrective Action Plan: SOR II grant leadership evaluated its process for preparing and reviewing time tracking for this award and implemented procedures to ensure appropriate documentation of personnel costs is complete and accurate. The prior year's finding was corrected with the pay period ending 9/23/2023, which resulted in this repeat finding for the year ended 12/31/2023. Hourly staff are clocking into the appropriate cost center and salaried staff are submitting hours to payroll to ensure the proper tracking of time. Contact Person(s): Heather Hintz/Kathy Dams Anticipated Completion Date: 10/1/2023

View Audit 323383

Finding 501092 (2023-006)

Significant Deficiency 2023

Brighter Tomorrows, Inc.

NY

Allowable Costs / Cost Principles

2023-006. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: An allocation for costs within the administrative components of the budget was not maintained. A percentage of the total administrative budget was requ...

2023-006. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: An allocation for costs within the administrative components of the budget was not maintained. A percentage of the total administrative budget was requested for reimbursement based on an estimate of costs expended. Recommendation: The Organization should implement procedures to ensure that administrative related charges to the program are documented by an allocation calculation. Corrective Action: The Organization will implement procedures to ensure an allocation for administrative related expenses is performed and documented. Responsible Contact Person(s): Dolores Kordon, Executive Director, will be responsible for resolving this matter. Anticipated Completion Date: December 31, 2024. Contact Information: Dolores Kordon, Executive Director Brighter Tomorrows, Inc. P.O. Box 706 Shirley, New York 11967

View Audit 323358

Finding 501091 (2023-005)

Significant Deficiency 2023

Brighter Tomorrows, Inc.

NY

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

2023-005. Match Source Documentation United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: Source documentation was not maintained to support costs applied to the match. Recommendation: The Organization should maintain an accounting for all funds ...

2023-005. Match Source Documentation United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: Source documentation was not maintained to support costs applied to the match. Recommendation: The Organization should maintain an accounting for all funds expended attributed to meeting the match requirement, as well as the source documentation. Corrective Action: The Organization will implement procedures to ensure accounting for funds expended, as well as source documentation, is maintained for costs attributed to meeting the match requirement. Responsible Contact Person(s): Dolores Kordon, Executive Director, will be responsible for resolving this matter. Anticipated Completion Date: December 31, 2024.

View Audit 323358

Finding 501086 (2023-002)

Significant Deficiency 2023

Brighter Tomorrows, Inc.

NY

Allowable Costs / Cost Principles § 200.430

2023-002. Allowable Costs/Cost Principles United States Department of Justice, Passed through New York State, Office of Victims Services Crime Victim Assistance ALN: 16.575 United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: The Organization cha...

2023-002. Allowable Costs/Cost Principles United States Department of Justice, Passed through New York State, Office of Victims Services Crime Victim Assistance ALN: 16.575 United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: The Organization charged costs for staff time without source documentation that complied with Uniform Guidance. Recommendation: The Organization should maintain Personnel Activity Reports (PAR) or equivalent documentation. This reporting of time will allow each employee to accurately reflect the time work is performed, for compensation which is funded by a federal award. Corrective Action: The Organization will modify procedures to have time records reflect actual time worked by employees on PAR equivalent documentation, which will serve as support for personnel expenses funded by a federal award. Responsible Contact Person(s): Dolores Kordon, Executive Director, will be responsible for resolving this matter. Anticipated Completion Date: December 31, 2024.

View Audit 323358

Finding 501075 (2023-005)

Significant Deficiency 2023

Jvs Socal

CA

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

JVS will implement a process before December 31, 2024, whereby each payroll period, a JVS Payroll department employee will 1) independently review all employee timesheet allocations, as approved by their supervisor and 2) make necessary modifications to the budgeted allocations reflected in its payr...

JVS will implement a process before December 31, 2024, whereby each payroll period, a JVS Payroll department employee will 1) independently review all employee timesheet allocations, as approved by their supervisor and 2) make necessary modifications to the budgeted allocations reflected in its payroll ERP module (Paylocity). In this manner, program labor distributions and resulting cost allocations will align to actual time incurred and permit accurate reporting for billing purposes. JVS is also researching a technological solution that will reduce the amount of time required from the above laborious effort.

View Audit 323354

Corrective Action Plans

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