Corrective Action Plans

Finding 478631 (2023-002)

Material Weakness 2023

MN

School Nutrition Programs Allowable Costs / Cost Principles Reporting § 200.303

Corrective Action Plan: Review and approval of invoices, meal count sheets, and reimbursement requests will be more closely monitored, and leadership will continue to engage and teach agency staff to follow existing policies to assure compliance. No further policy revisions are necessary. Staff trai...

Corrective Action Plan: Review and approval of invoices, meal count sheets, and reimbursement requests will be more closely monitored, and leadership will continue to engage and teach agency staff to follow existing policies to assure compliance. No further policy revisions are necessary. Staff training will be strengthened. Responsible Individuals: Dr. Kenneth D. Varble – Vice President of Accounting Anticipated Completion Date: December 2024

View Audit 315245

Finding 478598 (2023-006)

Significant Deficiency 2023

Hertford County

NC

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

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact per...

Finding 2023-006 Untimely Adoption of Policy Name of contact person: Corrective Action: Proposed completion date: Finding 2023-007 Untimely Review of SSI Termination Name of contact person: Corrective Action: Proposed completion date: Finding 2023-008 Inaccurate Information Entry Name of contact person: Corrective Action: Immediately Leslie Edwards, Finance Director The Finance Office is currently fully staffed, the Finance Director and the County Manager will work together to ensure proper policies are completed and up to date for federal awards. The fiance director will ensure that policies needed for federal grant awards are in place. The policies were adopted in FY2023 and the finding should be eliminated in FY24. Section III - Federal Award Findings and Question Costs (continued) Regular review intervals will be established to ensure that these critical tasks are being addressed promptly and efficiently, minimizing the risk of delays in case processing. Prioritizing tasks according to urgency and compliance requirements. Focusing on terminated cases to prevent any potential service disruption to clients. Regular reminders will be issued to staff to review and work on their tasks according to the established guidelines. Management monitor daily to track progress of this issue and modify the controls as needed. All staff must use the provided checklists to review their work prior to submission or finalization. Staff are required to review the determination history to verify accuracy in household composition and income details. After completing a manual budget, workers must compare their results with the NCFAST-generated budget to confirm accuracy in budgeting and program eligibility. Training sessions include knowledge checks to validate understanding and retention of correct income entry methods. Engaging in peer reviews where feasible to promote a culture of accuracy and mutual accountability. Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor Brenda Brown, Director; Melissa Castelow, Medicaid Supervisor; Satonya Gonzales, Medicaid Supervisor

View Audit 315224

Finding 478570 (2023-002)

Material Weakness 2023

Collaborative for Children

TX

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding #2023-002 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Passed through the Texas Workforce Commission, Child Care and Development Block Grant, Child Care Business Training, Assistance Listing #: 93.575, Contract N...

Finding #2023-002 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Passed through the Texas Workforce Commission, Child Care and Development Block Grant, Child Care Business Training, Assistance Listing #: 93.575, Contract Number: 2920CCQ002, Contract Year: 12/01/19 – 06/30/24. Recommendation: CFC should implement policies and procedures to ensure that any applicable credits be credited to the Federal award either as a cost reduction or cash refund, as appropriate. Planned corrective action: CFC will develop a written policy outlining clear steps for: 1) Identifying and documenting credits associated with reversed invoices. 2)Applying credits within the accounting system to reduce grant costs. 3)Issuing refunds to funding agencies when required. Grant managers and finance personnel will be trained on these new policies and procedures, with an emphasis on the importance of proper credit application for grant compliance. We will also review existing internal controls over grant management to identify and address any additional weaknesses. Additionally, we will work with TWC to resolve the reimbursement of $137,893 and ensure the appropriate credit is applied. Responsible officer: Chief Financial Officer, Alisa Ealy. Estimated completion date: September 30, 2024

View Audit 315200 Questioned Costs: $1

Finding 478561 (2023-001)

Significant Deficiency 2023

Town of Gorham

ME

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

Management response/corrective action: The School had been approved by MDOE to use a specific timecard that was designed to meet compliance with federal grant awards. We have been using that format for many years and the State does accept it for reimbursement purposes. When that form was reviewed du...

Management response/corrective action: The School had been approved by MDOE to use a specific timecard that was designed to meet compliance with federal grant awards. We have been using that format for many years and the State does accept it for reimbursement purposes. When that form was reviewed during the audit, it was determined not to be in compliance. During the summer of 2023, we worked with our federal grant managers to develop a new process for ensuring the correct time and effort documentation is being collected for each type of employee. Templates were provided by our auditors which are now being used consistently throughout the district.

View Audit 315192

Finding 478432 (2023-006)

Significant Deficiency 2023

Boys & Girls Club of Greater Milwaukee, INC

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid. Responsible Person for Corrective Action: Marta Kwiatkows...

Management has revised its policies and procedures where all invoices, no matter what the amount is, to be entered into Sage Intacct as a purchase requisition. This has provided an audit trail showing invoices are being approved to be paid. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration & Chief Financial Officer Implementation Date for Corrective Action: December 31, 2024

View Audit 315153

Finding 478425 (2023-005)

Material Weakness 2023

Cottrellville Township

MI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.302 § 200.303 § 200.305 § 200.318 § 200.319

Management agrees with the finding. Our current federal project is substantially completed, however, should the Township receive additional federal grants, the Township will adopt the required written procedures. The anticipated completion date is prior to receiving another federal award.

View Audit 315126

Finding 478410 (2023-002)

Significant Deficiency 2023

Boys & Girls Club of the Northern Plains, Inc.

SD

Allowable Costs / Cost Principles § 200.303 § 200.430

Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: Twenty-First Century Community Learning Centers Federal Financial Assistance Listing #84.287C Finding Summary: Our auditors identified two instances where timesheets or bi-wee...

Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: Twenty-First Century Community Learning Centers Federal Financial Assistance Listing #84.287C Finding Summary: Our auditors identified two instances where timesheets or bi-weekly activity reports were unable to be provided, three instances where the employee’s paid time off and holiday pay was not allocated nor submitted for reimbursement under the Federal program which was inconsistent with other pay periods, and one instance where support did not agree to the amount and time allocated. The Club’s controls did not detect or correct the errors identified. Responsible Individuals: Jody Hernandez, Chief Executive Officer; Darcie Bien, Chief Financial Officer Corrective Action Plan: For all grant-funded payroll, all time allocated through the payroll software will be compared to the bi-weekly activity reports for consistency and accuracy prior to submitting for reimbursement. In addition, a second review of the reimbursement requests by a member of the management team, other than the CFO who prepares the reimbursements, will be done. Anticipated Completion Date: July 2024

View Audit 315101

Finding 478408 (2023-002)

Significant Deficiency 2023

Johnnie B. Moore Towers, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

In accordance with HUD regulations, entities should not make unauthorized distributions of project funds. The project paid expenses for an adjacent property. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with the HUD regulatory agreement. Expense allocatio...

In accordance with HUD regulations, entities should not make unauthorized distributions of project funds. The project paid expenses for an adjacent property. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with the HUD regulatory agreement. Expense allocations should be closely monitored to ensure Project funds are not used for non-project expenses.

View Audit 315100 Questioned Costs: $1

Finding 478405 (2023-002)

Material Weakness 2023

City of Mesquite, Texas

TX

Questioned Costs Allowable Costs / Cost Principles

Finding: 2023-002 Finding Description: The City reported COVID-19-related expenditures, including supplies, within the HHS Provider Relief Fund (PRF) portal that did not have sufficient supporting documentation showing expenditures were related to the prevention, preparation or response to COVID-19....

Finding: 2023-002 Finding Description: The City reported COVID-19-related expenditures, including supplies, within the HHS Provider Relief Fund (PRF) portal that did not have sufficient supporting documentation showing expenditures were related to the prevention, preparation or response to COVID-19. In addition, the City reported fringe benefit amounts based on budgeted allocations and not actual expenditures. Auditee Response: The City of Mesquite agrees with the finding. Corrective Action: The City of Mesquite will ensure that federal reporting documentation is sufficiently documented/supported and is directly traceable to the actual expenditures booked in the City’s ledger. Projected Completion Date: The corrective action will be immediately implemented and completed by September 30, 2024.

View Audit 315087 Questioned Costs: $1

Finding 478398 (2023-003)

Significant Deficiency 2023

Foundation for Applied Molecular Evolution Inc.

FL

Cash Management Allowable Costs / Cost Principles Significant Deficiency

Finding 2023-003 – Significant Deficiency over Internal Controls Related to Cash Management Compliance - Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should strengthen its controls related to the cash draw processes to ensure that grant funding only be subm...

Finding 2023-003 – Significant Deficiency over Internal Controls Related to Cash Management Compliance - Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should strengthen its controls related to the cash draw processes to ensure that grant funding only be submitted for reimbursement and cash draws once an expenditure has been made, regardless of anticipated expenditures. Corrective Action: In addition to the grants manager, another member of management will review the grant funding request prior to submission to ensure that it is appropriately supported with evidence of allocable and allowable costs incurred. Person Responsible for Corrective Action: Jackie McCarter, Grants Administrator, and another member of management Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation.

View Audit 315080

Finding 478396 (2023-002)

None 2023

Foundation for Applied Molecular Evolution Inc.

FL

Allowable Costs / Cost Principles Cash Management

Finding 2023-002 – Noncompliance with Cash Management Requirement – Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should ensure that grant funding only be submitted for reimbursement and cash draws once an expenditure has been made, regardless of anticipated...

Finding 2023-002 – Noncompliance with Cash Management Requirement – Human Genome Research - Enzyme Synthesis of RNA – 93.172 Recommendation: The Foundation should ensure that grant funding only be submitted for reimbursement and cash draws once an expenditure has been made, regardless of anticipated expenditures. Corrective Action: Grant funding will only be drawn in reimbursement of costs incurred for allocable and allowable costs incurred. Person Responsible for Corrective Action: Jackie McCarter, Grants Administrator Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation.

View Audit 315080

Finding 478377 (2023-007)

Material Weakness 2023

City of Santa Fe

NM

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

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance backup documentation is retained with reports to support amounts reported. The employees responsible for report preparation should be trained to ensure understanding of the relevant Uniform Guidance...

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance backup documentation is retained with reports to support amounts reported. The employees responsible for report preparation should be trained to ensure understanding of the relevant Uniform Guidance requirements. Additionally, review procedures should be designed to address proper document retention to substantiate information reported. Action Taken: The City agrees with this finding. In November 2022 (about 5 months into FY23) the City hired a new Airport Manager with substantial experience managing municipal airports and overseeing federal funding for airports. Prior to the hire, the Airport Operations Manager was the acting airport manager, but that position was vacated during FY23. There was a period during FY23 between when the Airport Operations Manager left the City and when the new Airport Manager came on board. In CY24 the Finance Director and the Accounting Officer will work with the Airport staff to implement controls and to provide assurance that Federal Financial Reports have adequate supporting documentation and are reviewed and approved prior to submission the grantor agency timely. The City is in the process of identifying a vendor to contract with Airport to assist with federal compliance and provide training to Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will also include helping with developing and documenting standard operating procedures related to documentation requirements and document retention. Due Date of Completion: December 31, 2024 Responsible Official: Emily Oster - Finance Director, James Harries - Airport Manager, Matthew Bonifer - Accounting Officer, Grants Manager (in recruitment)

View Audit 315062

Finding 478375 (2023-005)

Material Weakness 2023

City of Santa Fe

NM

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance that proper review occurs on all transactions. The City’s review/oversight should be designed to ensure that items missing approvals do not move forward in the payroll process. Action Taken: The Ci...

Recommendation: The auditor recommends the City strengthen the controls in place to provide assurance that proper review occurs on all transactions. The City’s review/oversight should be designed to ensure that items missing approvals do not move forward in the payroll process. Action Taken: The City agrees with this finding. In FY22 the Payroll Division started sending out a bi‐weekly payroll reminder with tips and guidance for managers and supervisors. In FY24 the Finance Director and the Payroll Officer began working with the City Manager’s Office to strengthen enforcement of policies and procedures to ensure that appropriate approvals are conducted on all payroll transactions. City Leadership, Department Directors, and Senior Staff have been directed frequently at weekly Senior Staff meetings to ensure that proper review and approval occurs on all employee timesheets. The Payroll Officer continues to send reminder emails every pay period with instructions about how to review and approve timesheets in the Munis system, and the Payroll Division provides training as requested by Department staff. During CY24 the City plans to implement an upgrade of the UKG Kronos timekeeping system. The new UKG Dimensions system will offer additional functionality and the ability to interface directly with the Munis ERP system. Additionally, the Payroll Division will develop training on timecard approval and add this information to the bi‐weekly correspondence about timesheet approval deadlines. The Finance Director and Payroll Officer will also work with the City Manager and HR to address repeat noncompliance with disciplinary action. Further, we will work with HR and IT to ensure that all timecards have a backup approver in the event of a supervisor’s absence. The Finance Director and the Payroll Officer will work with the City Manager’s Office to develop a process whereby items missing required approvals are resolved prior to payroll running. The City is in the process of identifying a vendor to contract with Airport to assist with federal compliance and provide training to Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will include helping with developing and documenting policies and standard opera􀆟ng procedures, including procedures for Airport payroll approvals. In CY24 the City will provide Uniform Guidance training to staff which will include internal controls related to activities allowed and allowable costs over payroll. Due Date of Completion: December 31, 2024 Responsible Official: Emily Oster - Finance Director, James Harries - Airport Manager, Melanie Sharpe - Payroll Officer, Grants Manager (in recruitment), Bernadette Salazar - Human Resources, Eric Candelaria - Information Technology & Telecommunications, and all Airport Supervisors and Managers

View Audit 315062

Finding 478324 (2023-004)

Material Weakness 2023

United Way of Acadiana, INC

LA

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

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this iss...

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.

View Audit 314994

Finding 478323 (2023-001)

None 2023

United Way of Acadiana, INC

LA

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

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this iss...

United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.

View Audit 314994 Questioned Costs: $1

Finding 478313 (2023-001)

Significant Deficiency 2023

Northwest Regional Development Commission

MN

Allowable Costs / Cost Principles

Contact Person – Ann Joppru, Finance Director Corrective Action Plan – The Organization will implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Completion Date - Immediately

View Audit 314984

Finding 478276 (2023-002)

Material Weakness 2023

Crookston Housing and Economic Development Authority

MN

Allowable Costs / Cost Principles HUD Housing Programs

1. Correcting Plan CHEDA staff are aware of allowable cost proper documentations, and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – E...

1. Correcting Plan CHEDA staff are aware of allowable cost proper documentations, and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 314956

Finding 478275 (2023-001)

Significant Deficiency 2023

Watertown Housing Authority

MA

Eligibility HUD Housing Programs Allowable Costs / Cost Principles

Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Michael Lara, Executive Director Phone: (617) 923-3950 (A) Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a...

Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Michael Lara, Executive Director Phone: (617) 923-3950 (A) Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - The Authority’s HCV program coordinator will review records in each tenant’s file to ensure all required documents are present. (c) Planned implementation date of corrective action - Completed by December 31, 2024.

View Audit 314952

Finding 478238 (2023-001)

Material Weakness 2023

Town of North Attleborough, Massachusetts

MA

Questioned Costs Period of Performance Subrecipient Monitoring § 200.308 § 200.309 § 200.403

Finding 2023-001 U.S. Department of Education Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Corrective Action Planned: The School will implement procedures to review all manual journal entries for period ...

Finding 2023-001 U.S. Department of Education Condition: Tuition invoices and payroll costs were charged to a 2023 grant that were for services rendered prior to the grant start date. Corrective Action Planned: The School will implement procedures to review all manual journal entries for period of performance compliance before posting to the general ledger. Anticipated Completion Date: Immediately Contact: Gilbert Lefort III, Director of Finance, North Attleborough Public Schools

View Audit 314913 Questioned Costs: $1

Finding 478227 (2023-001)

Significant Deficiency 2023

Planned Parenthood of Greater Texas, Inc.

TX

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Annual Title X training will be provided to staff Title X centers in early July 2024. The training will include expanded direction and provide clarity for the staff regarding the expectations around eligibility forms. This includes the need for eligibility forms for supply-only encounters. The Sr. ...

Annual Title X training will be provided to staff Title X centers in early July 2024. The training will include expanded direction and provide clarity for the staff regarding the expectations around eligibility forms. This includes the need for eligibility forms for supply-only encounters. The Sr. Grants Project Manager, Metzli Gonzales, performs bi-annual chart audits across all Title X sites to assess compliance with the Title X program. The audits review ten charts from each Title X center, chosen at random. The criteria include looking for evidence demonstrating compliance with the requirement that an eligibility Form is completed with income information and signed by the patient.

View Audit 314903

Finding 478187 (2023-003)

Material Weakness 2023

Jackson Housing Commission

MI

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

Finding 2023-003 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Public Housing Program -Assistance Listing No. 14.871; Grant period - fiscal year ended March 31,2023 Condition:...

Finding 2023-003 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Public Housing Program -Assistance Listing No. 14.871; Grant period - fiscal year ended March 31,2023 Condition: We did not attain sufficient supporting data in order to audit the Commission's compliance with the Allowable Activities, Allowable Costs , Eligibility, Reporting and Special Tests and Provisions compliance requirements applicable to the Section 8 Housing Choice Voucher Program. Contact person responsible for corrective action: Arturo Puckerin Corrective action planned: The authority hired a new financial fee accountant to review the internal controls and the state of the Authority's financials as of fiscal year 2023 forward. The authority was able to correct the HUD REAC Financial Data Schedule for the audited financials for fiscal year 2023, record the pension and other post-retirement employment benefits balances and begin work on reconstructing the capital asset register. The authority has integrated proper financial and accounting internal controls through the accounts payable, cash receipts, payroll and accounting entries during fiscal year 2024. The authority has the financial fee accountant work with accounting and program staff to ensure the financials are materially stated monthly, hud reporting is completed on a timely basis with materially stated financial and operational information and the executive staff is reviewing the appropriate financial information. The board approved the fiscal year 2025 budget which was in balance and set the course for continued improvement of financial reporting and proper internal controls over financial reporting. The Authority has reconciled the (HCVP) activities to the account ledgers for program, housing assistance payments, subsidies received by type and other income through fiscal year-end 2024 and forward. Anticipated completion date: March 31, 2024

View Audit 314861

Finding 478186 (2023-004)

Material Weakness 2023

Jackson Housing Commission

MI

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Finding 2023-004 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Capital Fund Program (Material Weakness, Potential Material Noncompliance) Public Housing Program-Assistance Listing No.14.872; Grant period-fiscal year ended March 31,2023 Condition: ...

Finding 2023-004 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Capital Fund Program (Material Weakness, Potential Material Noncompliance) Public Housing Program-Assistance Listing No.14.872; Grant period-fiscal year ended March 31,2023 Condition: We did not attain sufficient supporting data in order to audit the Commission's compliance with the Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements applicable to the Capital Fund Program . Contact person responsible for corrective action: Arturo Puckerin Corrective action planned: The authority hired a new financial fee accountant to review the internal controls and the state of the Authority's financials as of fiscal year 2023 forward. The authority was able to correct the HUD REAC Financial Data Schedule for the audited financials for fiscal year 2023, record the pension and other post-retirement employment benefits balances and begin work on reconstructing the capital asset register. The authority has integrated proper financial and accounting internal controls through the accounts payable, cash receipts, payroll and accounting entries during fiscal year 2024. The authority has the financial fee accountant work with accounting and program staff to ensure the financials are materially stated monthly, hud reporting is completed on a timely basis with materially stated financial and operational information and the executive staff is reviewing the appropriate financial information. The board approved the fiscal year 2025 budget which was in balance and set the course for continued improvement of financial reporting and proper internal controls over financial reporting. The Authority has reconciled the Capital fund accounting activity to the respective Capital Fund approved budgets by active program years, reconciled drawdowns and properly recorded the expenditures and drawdown by respective grant years and applicability to Asset Management Properties. Anticipated completion date: March 31, 2024

View Audit 314861

Finding 478185 (2023-002)

Material Weakness 2023

Jackson Housing Commission

MI

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Finding 2023-002 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) - Continued Corrective action planned: The authority hired a new financial fee accountant to review the internal controls ...

Finding 2023-002 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) - Continued Corrective action planned: The authority hired a new financial fee accountant to review the internal controls and the state of the Authority's financials as of fiscal year 2023 forward. The authority was able to correct the HUD REAC Financial Data Schedule for the audited financials for fiscal year 2023, record the pension and other post-retirement employment benefits balances and begin work on reconstructing the capital asset register. The authority has integrated proper financial and accounting internal controls through the accounts payable, cash receipts, payroll and accounting entries during fiscal year 2024. The authority has the financial fee accountant work with accounting and program staff to ensure the financials are materially stated monthly, hud reporting is completed on a timely basis with materially stated financial and operational information and the executive staff is reviewing the appropriate financial information. The board approved the fiscal year 2025 budget which was in balance and set the course for continued improvement of financial reporting and proper internal controls over financial reporting. Anticipated completion date: March 31, 2024

View Audit 314861

Finding 478175 (2023-002)

Material Weakness 2023

Grand Lake Mental Health Center, Inc.

OK

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

Federal Agency Name: Department of Health and Human Services, Assistance Listing No. 93.829 and 93.696 Program Names: Section 223 Demonstration Programs to Improve Community Mental Health Services, Certified Community Behavioral Health Clinics Expansion Grants Finding Summary: Appropriate documentat...

Federal Agency Name: Department of Health and Human Services, Assistance Listing No. 93.829 and 93.696 Program Names: Section 223 Demonstration Programs to Improve Community Mental Health Services, Certified Community Behavioral Health Clinics Expansion Grants Finding Summary: Appropriate documentation to support the allocations of compensation applicable to the referenced programs, or to support allowable costs or that the level of effort requirements, as outlined in the grant contracts were not readily available. Corrective Action Plan: Controls have been put in place to ensure that expenditures of program funds allocated through payroll expense are reviewed and approved by program management and are properly allocated based on time and activities worked consistent with grant requirements. Level of effort requirements as made known in grant contracts will be substantiated by payroll allocations. Responsible Individual: Trica Walters, Chief Human Resources Officer Completion Date: May 2024

View Audit 314844 Questioned Costs: $1

Finding 478170 (2023-006)

Material Weakness 2023

Gadsden County District School Board

FL

Questioned Costs Allowable Costs / Cost Principles § 200.403

Planned Corrective Action: The District confirms the audit finding and will implement policies and procedures, as well as staff training, to ensure compliance with the Federal Hurricane Education Recovery Program. Anticipated Completion Date: October 1, 2024 Responsible Contact Person: Marleni Brune...

Planned Corrective Action: The District confirms the audit finding and will implement policies and procedures, as well as staff training, to ensure compliance with the Federal Hurricane Education Recovery Program. Anticipated Completion Date: October 1, 2024 Responsible Contact Person: Marleni Bruner, Director of Finance; Jaelen Jackson, Assistant Director of Finance

View Audit 314836 Questioned Costs: $1

Corrective Action Plans

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