Corrective Action Plans

Finding 32998 (2022-022)

None 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure pay...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant Corrective Action Plan: The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.

View Audit 35170

Finding 32984 (2022-026)

Material Weakness 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.327

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-026 Compliance with Financial and Performance Reporting See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Govern...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-026 Compliance with Financial and Performance Reporting See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.

View Audit 35170

Finding 32983 (2022-021)

None 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.327

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and r...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.

View Audit 35170

Finding 32977 (2022-101)

Significant Deficiency 2022

Boys and Girls Club of Greater Scottsdale, Inc.

AZ

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Adm...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits 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). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. Financial Statement Findings 2022-001: Significant Deficiency in Internal Controls Over Payroll Recommendation: To help ensure that charges to payroll expenses are properly supported and accurate, the Organization should implement internal control policies and procedures that requires periodic reviews of employee records as it relates to payrates, amounts recorded on timesheets, and time off approvals. Action Taken: The Organization concurs and has implemented the recommendation. Completion Date: During fiscal year ending June 30, 2023 Contact Person: Ivan Gilreath, President and CEO 2022-002: Significant Deficiency in Financial Statements Presented in Accordance with GAAP Recommendation: We recommend that the Organization implements procedures to help ensure the completeness of pledges receivable recorded in the financial statements and to document the methods required to record lease liabilities in accordance with GAAP as part of the financial closing process. Action Taken: The Organization concurs and has implemented the recommendation. Completion Date: During fiscal year ending June 30, 2023 Contact Person: Ivan Gilreath, President and CEO Federal Awards Findings and Questioned Costs 2022-101: Significant Deficiency in Internal Controls Over Payroll Recommendation: To help ensure that charges to payroll expenses are properly supported and accurate, the Organization should implement internal control policies and procedures that requires periodic reviews of employee records as it relates to payrates, amounts recorded on timesheets, and time off approvals. Action Taken: The Organization concurs and has implemented the recommendation. Completion Date: During fiscal year ending June 30, 2023 Contact Person: Ivan Gilreath, President and CEO

View Audit 35766

Finding 32968 (2022-001)

Significant Deficiency 2022

Murray County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403 § 200.77

FA 2022-001 Strengthen Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmateri...

FA 2022-001 Strengthen Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance 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: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund COVID-19 84.425W ? American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D20012 (Year: 2020), S425D210012 (Year:2021), S425U2120012 (Year:2021), S425W210011 (Year: 2021) Questioned Costs: $117,383 Repeat of Prior Year Finding: None Description: A review of expenditure charged to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund program (Assistance Listing Number 84.425U) revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: The district administration will reach out to a program specialist when additional guidance is needed on a purchase regarding ESSER federal grants. Moving forward the Board of Education will not make purchases, using ESSER funds, that extend past the end of the period. Estimated Completion Date: July 1, 2022 Contact Person: Steve Loughridge Telephone: 706-695-4531 Email: steve.loughridge@murray.k12.ga.us

View Audit 30635 Questioned Costs: $1

Finding 32961 (2022-101)

Material Weakness 2022

Arizona Housing, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles

Audit Finding: 2022-101 - Allowable Cost/Cost Principles (Material Weakness, Material Noncompliance) Person Responsible: Ursula Strephans, COO Estimated Completion Date: This Corrective Action is estimated to be complete January 30, 2024 Corrective Action: AHI will work with Maricopa County to amend...

Audit Finding: 2022-101 - Allowable Cost/Cost Principles (Material Weakness, Material Noncompliance) Person Responsible: Ursula Strephans, COO Estimated Completion Date: This Corrective Action is estimated to be complete January 30, 2024 Corrective Action: AHI will work with Maricopa County to amend the contract, ensuring that expenditures are in accordance with the Uniform Guidance when expending federal funds.

View Audit 31174 Questioned Costs: $1

Finding 32949 (2022-001)

Material Weakness 2022

Sli Warren House, INC

MA

Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN January 30, 2023 U.S. Department of Housing and Urban Development: SLI ? Warren House, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive P...

CORRECTIVE ACTION PLAN January 30, 2023 U.S. Department of Housing and Urban Development: SLI ? Warren House, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive Park 10 Forbes Road Braintree, MA 02184 Audit period: June 1, 2021 ? May 31, 2022 The finding from the May 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Federal Award Findings and Questioned Cost Material Weakness Item 2022-001 ? Control over allowable cost Issue: The Organization did not follow its internal controls over allowable costs on a consistent basis. Recommendation: Management should ensure that internal controls over allowable costs are being followed. Action Taken: Management agrees with this finding. Management provided additional training for new staff to ensure that internal controls were being followed and has implemented periodic reviews to ensure the continued compliance with internal controls. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Peter Noonan, at 781-937-3199. Sincerely, Peter Noonan President and CEO

View Audit 33640

Finding 32946 (2022-001)

Significant Deficiency 2022

Share

WA

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that incl...

Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that include the following topics: - Allowability of expenses based on both contract criteria and the period of performance. - key identifiers that could flag an exception in allowability based on period of performance, and how to catch this in the review of expenses. - General ledger transactions that require further review for period of performance allowability during monthly review of expenses prior to preparing invoices. This training will highlight this being a specific area of focus for review during periods when a contract terms and a new contract starts. This training will happen with all new accounting staff responsible for expense entry and review and will be incorporated as refresher trainings if contract and grant administrator expense reviews identify this as being a continued issue by staff performing expense data entry.

View Audit 31554

Finding 32941 (2022-004)

Significant Deficiency 2022

Bristol Bay Area Health Corporation and Subsidiary

AK

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchor...

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchorage, AK resulting in filling nearly all vacancies as of March 2023. We agree with this finding and have taken steps to ensure that all program expenditures have adequate supporting documentation.

View Audit 24470 Questioned Costs: $1

Finding 32916 (2022-002)

Material Weakness 2022

Public Prep Charter School Academies

NY

Allowable Costs / Cost Principles

Public Prep agrees with the audit finding and acknowledges our responsibility for the design, implementation and reviews of internal controls related to financial reporting on Federal awards, the internal finance team will: 1. Assign several accountants who understands the reporting/ invoicing/ and ...

Public Prep agrees with the audit finding and acknowledges our responsibility for the design, implementation and reviews of internal controls related to financial reporting on Federal awards, the internal finance team will: 1. Assign several accountants who understands the reporting/ invoicing/ and accounting components required for Federal awards. 2. On a monthly basis, the accountants will tag all the allowable, allocable, and appropriate expenses to each of the various federal awards. 3. The accountants will provide Grant Status reports to the schools to report on all expenses expended against the grant funds, to ensure the funds are used appropriately for their intended use. 4. The accountants will have a cost allocation plan to monitor all the expenses being allocated to all the grants funds.

View Audit 23980

Finding 32904 (2022-002)

Material Weakness 2022

Schuyler County Hospital District

IL

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

Identifying Number: 2022-002 Finding: For the Hospital?s Period 1 reporting in the HRSA portal, the Hospital inaccurately reported lost revenues and expenses, resulting in an overstatement of lost revenues and an understatement of expenses. Management did not have effective internal controls in pl...

Identifying Number: 2022-002 Finding: For the Hospital?s Period 1 reporting in the HRSA portal, the Hospital inaccurately reported lost revenues and expenses, resulting in an overstatement of lost revenues and an understatement of expenses. Management did not have effective internal controls in place to ensure reporting of lost revenues and COVID-eligible expenses were adequately reviewed before submission. Corrective Action Taken or Planned: Management will segregate the duties, by assigning the generation of reports to the Controller. The Chief Financial Officer will verify all reports are within the correct parameters, prepare the report, and submit to the Chief Executive Officer for final review. Person Responsible: Tammy Gadberry, Chief Financial Officer, Email: tgadberry@sdcmh.org Phone 217-322-5296 Anticipated Completion Date: January, 2023

View Audit 29294

Finding 32901 (2022-002)

Significant Deficiency 2022

City of Quincy, Illinois

IL

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

The public safety officials include Police Chief Adam Yates, Fire Chief Bernie Vahlkamp, and 9-1-1 Director Jessica Douglas. These directors do agree with the finding that the daily sign-in sheets do not always get the supervisor?s written approval. However, they do believe the supervisor in each ca...

The public safety officials include Police Chief Adam Yates, Fire Chief Bernie Vahlkamp, and 9-1-1 Director Jessica Douglas. These directors do agree with the finding that the daily sign-in sheets do not always get the supervisor?s written approval. However, they do believe the supervisor in each case is aware of the documented time, even though it is not a written approval. These City officials all agree that each daily time sheet should have a supervisor?s approval prior to the hours being submitted for payroll entry. The City Comptroller has issued a memo that directs the administrative person responsible for time entry to look for any missing approvals on sign-in sheets, time cards, or on daily rosters. The Police Chief, Fire Chief, and 9-1-1 Director will also be reviewing compliance on this. Lastly, the Comptroller?s staff position of Accountant/Payroll Manager (currently vacant) has the responsibility of auditing time cards; this position can also verify that time cards have appropriate supervisor approval.

View Audit 28689

Finding 32900 (2022-004)

Significant Deficiency 2022

Nyos Charter School, Inc.

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding #2022-004 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Education Passed through Texas Education Agency COVID-19 Education Stabilization Fund ? Elementary and Secondary School Emergency Relief (ARP) Assistance Listing # 84.425U Contract Nu...

Finding #2022-004 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Education Passed through Texas Education Agency COVID-19 Education Stabilization Fund ? Elementary and Secondary School Emergency Relief (ARP) Assistance Listing # 84.425U Contract Numbers: S425U210042, S425U210042 Contract Years: 06/30/21 ? 09/30/23, 11/08/21 ? 08/31/24 Recommendation: Develop policies and procedures to ensure retention of documentary evidence of approved timesheets to ensure accuracy of reporting and allowability. Planned corrective action: The Assistant Director of Human Resources will develop and implement written procedures to ensure that documentation of time worked is reviewed and appropriately retained. Responsible officer: Matthew May, Assistant Director of Human Resources Estimated completion date: January 31, 2023

View Audit 28637

Finding 32875 (2022-018)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-018 Adoption Assistance, CCDF Cluster - Assistance Listing Nos.: 93.659, 93.575, and 93.596 Recommendation: We recommend that the Department regularly review their public assistance cost allocation plan and submit amendments for approval as necessary. Additionally, we recommend consolidating the support documentation for bases with multiple percentages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. The change involved allocation based on newly-tracked case management time statistics instead of benefit payment statistics. The new time statistics were available for the first time in the quarter tested, and management considers the new method to be preferable to that previously used. Per CFR 45, Part 95, Subpart E, Section 95.515, the Department can implement changes to its cost allocation beginning with the effective date of its request for approval to do so; it is not required to receive the approval first. Management did submit a request for approval of this change with Cost Allocation Services, but the request was effective as of the beginning of the following quarter, thus did not include the quarter in question. The department will recompute the cost allocation for the quarter in which the exception occurred using the previous allocation method and will record an adjustment to correct the amounts allocated. The clerical error referenced would not have occurred had the various base calculation worksheets been integrated with one another as appropriate and with the allocation calculation worksheets. We will link these worksheets beginning with those used in the allocation for the quarter ending March 31, 2023. Name(s) of the contact person(s) responsible for corrective action: David O?Kelly, Controller Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32865 (2022-007)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu...

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT United States Department of Defense 2022-007 National Guard Military Operations and Maintenance (O&M) Projects Assistance Listing No. 12.401 Recommendation: We recommend the Office consistently adhere to its internal controls including maintaining the approved State Personnel Action form to support the personnel charges and allocations to applicable funding sources. Explanation of disagreement with audit finding: The Office concurs with the audit finding. Action taken in response to finding: A. The missing forms in the personnel files identified in the audit were corrected. Completed as of March 03, 2023. B. The Office is conducting a complete audit of all personnel files to ensure internal control were implemented and files are accurately and adequately documented. The estimated date of completion is March 31, 2023. C. The Office will ensure that established policies and procedures are followed, and all documentation is completed prior to entering actions into SCEIS. Name of the contact person responsible for correction action: Mr. Robert Faulk, State Human Resources Director Planned completion date for corrective action plan: March 31, 2023

View Audit 28588

Finding 32848 (2022-001)

Significant Deficiency 2022

The New York Botanical Garden

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had n...

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had not been provided to the SBA at the time of our testing. The reconciliation and detail are to be provided to the SBA no later than 30 days after being selected for monitoring (if selected). During our testing, we noted the following: - 3 of our 60 Expenditure selections were determined to be incorrectly included in the SVOG Expenditure detail and had to be removed/replaced. - The Garden reevaluated the SVOG Expenditure details and identified additional Expenditures that did not meet the grant criteria for allowability. - Collectively, these errors are indicative of a significant internal control deficiency, and do not equate to a compliance finding as the SVOG Expenditure detail has not been submitted to the SBA and the Garden had additional Expenditures from January to May 2021, which met the criteria of allowability, that replaced the identified expenditure errors noted above. Questioned Costs: None Recommendation We recommend the Garden put a more precise control in place over the review of Expenditures applied to grants and ensure a thorough review of the Expenditure detail is performed prior to the listing being finalized. Corrective Action Plan The Garden is in the process of performing a thorough review of the expenditures. A secondary review will be performed to improve the accuracy of the required supporting documentation. The program ended on December 31, 2021. Step 1 Action Date ONGOING Final Implementation Date April 30, 2023 Name And Phone # Of Person Responsible For Implementation Marlon Jones, Controller (718) 817-8719

View Audit 33280

Finding 32836 (2022-001)

Material Weakness 2022

Middlebury Community Schools

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: Sara Reafsnyder, Food Service Director Contact Phone Number: 574-825-9425 Views of Responsible Official: We concur with this finding Description of Corrective Action Plan: Internal control established to ensure that Food Service Dire...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Sara Reafsnyder, Food Service Director Contact Phone Number: 574-825-9425 Views of Responsible Official: We concur with this finding Description of Corrective Action Plan: Internal control established to ensure that Food Service Director reviews and signs all food service related invoices prior to payment by accounts payable personnel. Anticipated Completion Date: Immediately

View Audit 33278

Finding 32835 (2022-001)

Material Weakness 2022

Natchitoches Parish Housing Authority

LA

HUD Housing Programs Allowable Costs / Cost Principles

NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Administrative Eq...

NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Administrative Equity Deficit, and Related Large Interfund Payable Condition: At June 30, 2022, the Administrative Equity is a deficit of $3,873. In addition, at the same time, the Housing Choice Voucher (HCV) Fund owes the General Fund $76,307. Corrective Action Planned: I am Rhonda Kay, Executive Director and Designated Person to answer this finding. We continually monitor our expenses. However, we will carefully review them again, as the auditor recommends. Person responsible for corrective action: Rhonda Kay, Executive Director Telephone: (318) 357-0553 Housing Authority of Natchitoches Parish Fax: (318) 352-2086 525 4th St Natchitoches, LA 71457 Anticipated Completion Date: June 30, 2023

View Audit 32431

Finding 32833 (2022-003)

Material Weakness 2022

Chipola Healthy Start, Inc.

FL

Allowable Costs / Cost Principles

Chipola Healthy Start is aware if this weakness. The issue is FDOH has implemented an order to all coalitions that the budget reconcile to zero. We have had emails, and discussion with FDOH about this. Moving forward, Chipola Healthy Start will follow the Government Auditing Standards to show the tr...

Chipola Healthy Start is aware if this weakness. The issue is FDOH has implemented an order to all coalitions that the budget reconcile to zero. We have had emails, and discussion with FDOH about this. Moving forward, Chipola Healthy Start will follow the Government Auditing Standards to show the true reflection of each funding category within the Chipola Healthy Start budget. This will also be a topic of discussion for leadership moving forward.

View Audit 30125

Finding 32813 (2022-002)

Significant Deficiency 2022

Yadkin County

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding: 2022-002 Name of contact person: Lindsey Cearlock, Finance Director Corrective Action: For all future grants received by Yadkin County, the Finance Office will review all Grant docuementation and make sure all policies are adopted accordingly. ...

Finding: 2022-002 Name of contact person: Lindsey Cearlock, Finance Director Corrective Action: For all future grants received by Yadkin County, the Finance Office will review all Grant docuementation and make sure all policies are adopted accordingly. Proposed Complinace Date: Immediately.

View Audit 29375

Finding 32800 (2022-001)

Significant Deficiency 2022

Housing Authority of Lincoln County

OR

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

Finding 2022-001 - Ineffective Internal Controls (Significant Deficiency) Recommendation: We recommend the Authority retain copies of properly approved invoices and journal vouchers to support allowable costs related to the Housing Voucher Program expenditures. We recommend the Housing Manager retai...

Finding 2022-001 - Ineffective Internal Controls (Significant Deficiency) Recommendation: We recommend the Authority retain copies of properly approved invoices and journal vouchers to support allowable costs related to the Housing Voucher Program expenditures. We recommend the Housing Manager retain each internal review file conducted during the year as support the Authority completed the programs required self-audit related to recertifications of participants. We further recommend the Authority document and retain managements review of the waiting list following the pull for top of the list letters. Action Taken: The agency has implemented stronger internal controls regarding oversight and approval of invoices and journal vouchers. Effective October 1, 2023, Managers will be initialing all invoices prior to entering in the system. The Finance Manager will approve the bills to pay from a list of approved invoices generated from the accounting system, and the Account Coordinator will generate the payments/collate with invoices and forward them to the ED for final review against the approved invoices and signature. The Housing Programs Manager has implemented a quarterly random sampling of files to ensure oversight of the requirements of documentation and certifications. These quarterly reviews are saved on our server for future reference and utilize spreadsheets for HALC for tracking and compliance purposes and using a random sampling app online. In regard to documenting the oversight of the waiting list, effective September 1, 2023, the Housing Programs Manager is now coordinating this process. The Administrative Assistant pulls the waiting list, signs it and then turns it in to the Housing Programs Manager for review for accuracy and to verify that applicants are being pulled in the correct order according to HALC policy. The Housing Programs Manager then signs the list and uploads it into a file on the HALC server. The Housing Manager will then quarterly process a random sampling and pull the applicant file to review on a quarterly basis. This will be documented for future review.

View Audit 29345

Finding 32791 (2022-004)

Significant Deficiency 2022

Hillsboro Community Unit School District No. 3

IL

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Condition: Expenditure reports were not filed accurately by claiming unallowable expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed are allowable expenses and that all expenses are after the grant ...

Condition: Expenditure reports were not filed accurately by claiming unallowable expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed are allowable expenses and that all expenses are after the grant start date before submitting the reports. Management Response: Management will take the necessary steps to file all quarterly expenditure reports accurately in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 29369 Questioned Costs: $1

Finding 32787 (2022-001)

Significant Deficiency 2022

Florida Falun Dafa Association, Inc.

FL

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.328

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. ...

August 17, 2023 Audit Period: January 1, 2022 ? December 31, 2022 Florida Falun Dafa Association, Inc. respectfully submit the following Corrective Action Plan for the year ending December 31, 2022. The finding from December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. 2022-001 ? Finalize Budget Action Item Inaccuracies (Significant Deficiency) Condition: Inaccuracies were noted within each allowable cost category reported on the Expense Report by Applicant, compared to actual expenses Recommendation: The Association should review financial reports prior to submission and ensure that amounts agree to internal financial data, and are in compliance with the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management of the Association concurs with the audit finding. Subsequent to year end the Association has developed and implemented accounting policies and procedures to obtain the actual amounts in each category, in order to properly report allowable cost categories with actual funds spent.

View Audit 27103

Finding 32783 (2022-012)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Our Katahdin will properly verify all vendors are not included on the Excluded Parties List System going forward and document and retain this verification. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Finding 32782 (2022-011)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles

Our Katahdin will improve accounting of Modified Total Direct Costs in order to better determine the correct Indirect Costs. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Corrective Action Plans

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