Corrective Action Plans

Finding 4377 (2021-001)

Material Weakness 2021

GA

Allowable Costs / Cost Principles Reporting

Finding 2021-01 - Related to the Financial Statements Reported in accordance with Government Auditing Standards and Related to Federal Awards Statement of Condition: The required annual audits of the financial statements for the years ended June 30,2021 and 2022 were not completed and submitted to t...

Finding 2021-01 - Related to the Financial Statements Reported in accordance with Government Auditing Standards and Related to Federal Awards Statement of Condition: The required annual audits of the financial statements for the years ended June 30,2021 and 2022 were not completed and submitted to the federal and state governments within the time frames required by Federal Regulations and the State of Georgia. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated (O.C.G.A) §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed, and a copy forwarded to the state auditor within 189 days after the close of the local government's fiscal year end. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. Management's Response: The City engaged a public accounting firm to audit the financial statements for fiscal years ended June 30,2021 and 2022. The audit of the financial statements for the fiscal year ended June 30,2021 has been completed and will be submitted, as required, within the next 30 days. The audit of the financial statements of the fiscal year ended June 30,2022 is in process.

View Audit 6800

Finding 4302 (2021-005)

Significant Deficiency 2021

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024

View Audit 6651

Finding 4251 (2021-002)

Material Weakness 2021

City of Turlock

CA

Questioned Costs Cash Management Procurement, Suspension & Debarment

• Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: As part of the drawdown process the City has developed a drawdown cover sheet that lists the draws by each respective Federal Award Identification Number and supporting documentation for the drawdown. Subseq...

• Name(s) of the contact person: Isaac Moreno, Finance Director • Corrective Action Plan: As part of the drawdown process the City has developed a drawdown cover sheet that lists the draws by each respective Federal Award Identification Number and supporting documentation for the drawdown. Subsequent to review performed by the Transit Manager and the Principal Accountant, the cover sheet will require a signature of each approving the draw and providing proof of review. • Anticipated Completion Date: 6/30/2024

View Audit 6555 Questioned Costs: $1

Finding 2829 (2021-005)

Material Weakness 2021

U.s. Civilian Research and Development Foundation

VA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.460

CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees o...

CRDF Global will take the following actions to address this finding: • Update CRDF’s timekeeping policy to specifically address direct vs. indirect activities. • Train leadership and all staff in timekeeping compliance with a special emphasis on 2 CFR 200.460, Proposal Costs. • Coach all employees on CRDF Global’s issue escalation opportunities. • Determine impacts in all applicable time periods. • Implement correction(s) and communicate with impacted stakeholders.

View Audit 4768

Finding 2715 (2021-002)

Material Weakness 2021

Lasa

WA

Allowable Costs / Cost Principles Material Weakness

Finding 2021-001 is applicable to the major program. We will require supervisors' review of time reported for each funding source and require written approval on timesheets before processing of payroll. We will require written approval of the payroll before direct deposits are processed. We anticipa...

Finding 2021-001 is applicable to the major program. We will require supervisors' review of time reported for each funding source and require written approval on timesheets before processing of payroll. We will require written approval of the payroll before direct deposits are processed. We anticipate the completion date of the corrective action plan by December 31, 2023. The Executive Director, Jason Scales will be responsbile for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact him at 253-581-8689 or jason@lasawa.org.

View Audit 4622

Finding 2459 (2021-002)

Significant Deficiency 2021

Community Action Program Committee, Inc.

FL

Allowable Costs / Cost Principles Reporting

Effective June 2022, the Committee contracted with a new outsourced CFO and he has established a reporting and submission calendar which includes our indirect cost plan.

View Audit 4236

Finding 2108 (2021-003)

Significant Deficiency 2021

Independent Resources, Inc.

DE

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

FINDING #2021-003 – Lack of Expenditure Support and Evidence of Approval for Federal Expenditures Name of Contact Person Despina Wilson, Executive Director Management’s Response/Corrective Action The Organization has created a policy that mandates a meticulous review of federal spending by the Execu...

FINDING #2021-003 – Lack of Expenditure Support and Evidence of Approval for Federal Expenditures Name of Contact Person Despina Wilson, Executive Director Management’s Response/Corrective Action The Organization has created a policy that mandates a meticulous review of federal spending by the Executive Director, with additional approval from the Board of Directors for amounts exceeding specified limits. Detailed reports of federal expenditures are regularly submitted to the Board, promoting transparency and accountability. Comprehensive documentation and compliance with relevant laws and regulations are emphasized. This policy underscores Independent Resources Inc.'s commitment to prudent financial governance, regulatory compliance, and effective utilization of federal funds.

View Audit 3659

Finding 2046 (2021-002)

Material Weakness 2021

Elkhart and St. Joseph Counties Head Start Consortium

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying sup...

We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying support for what the gift card purchases were ultimately used to fulfill the grant purpose. • Submit the required documentation to the Indiana Department of Revenue to affirm the entity’s tax position as exempt to provide to vendors to ensure sales tax is not charged on purchases.

View Audit 3569 Questioned Costs: $1

Finding 1820 (2021-007)

Material Weakness 2021

Athens Metropolitan Housing Authority

OH

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Finding Number: 2021-007 Planned Corrective Action: The new Fiscal Procedure Manual addresses reconciliation of cash, bank to book and sets the procedure for staff to complete monthly reconciliations which are to be reviewed by the Executive Director always and periodically presented to the Board fo...

Finding Number: 2021-007 Planned Corrective Action: The new Fiscal Procedure Manual addresses reconciliation of cash, bank to book and sets the procedure for staff to complete monthly reconciliations which are to be reviewed by the Executive Director always and periodically presented to the Board for review. The finding for Adjustment will be forwarded to the engaged accounting firm for assessment and advice on how to accomplish that. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Stan W. Popp, Acting Executive Director

View Audit 3185

Finding 1793 (2021-006)

Material Weakness 2021

Bristol Bay Borough, Alaska

AK

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512

Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of co...

Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of completing the FY 2023 audit timely. Completion Date: March 2024

View Audit 3119

Finding 1792 (2021-005)

Material Weakness 2021

Bristol Bay Borough, Alaska

AK

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.516

Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record r...

Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record retention policies and procedures. Completion Date: December 2023

View Audit 3119 Questioned Costs: $1

Finding 1578 (2021-004)

Material Weakness 2021

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indi...

Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds. Key Task / Action Items Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. Resources Coronavirus Relief Fund (CRF) PHE-Testing and Contact Tracing 2 CFR Section 200.302 (a) of the Uniform Guidance 2 CFR Section 200.403 Puerto Rico Department of Health; Guidelines for the Writing of Proposals and Request for Funds Directed to the Research System Project for the Municipal Case Investigation and Contact Case Investigation and Municipal Contact Tracing System Project Response to COVID-19. Lead Staff Finance’s Director Federal Program Directors Completion date Estimated completion date of December 31, 2023. Actual Completion Date In progress Implementation Progress/Comments The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF and PR Department of Health for these purposes. Coronavirus Relief Fund (CRF) Public Health Emergency (PHE) (Testing and Contact Tracing). According to the information obtained from Mr. Carlos R. Nazario Barreto, Senior Business Consultant of the SAB Consulting, regarding the compliance of the Municipality, we were provided with the table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact (SMIRC) of the Municipality of Añasco. The referred table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact of the Municipality of Añasco was send to the external auditor as part of this Corrective Action Plan. The detailed table is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.

View Audit 2817

Finding 1577 (2021-003)

Material Weakness 2021

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports...

Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports the compliance with reporting requirements Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF for these purposes according to Coronavirus Relief Fund (CRF) Transfer Application Assistance Program to Municipalities. The detailed report, “Assistance Program to Municipalities Program Closure Report-Añasco” dated 4/11/2023 was send to the external auditor as part of this Corrrective Action Plan. The detailed report is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.

View Audit 2817

Finding 1243 (2021-008)

Material Weakness 2021

Kentucky State University

KY

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

The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to pre...

The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to prevent future miscalculations.

View Audit 2371 Questioned Costs: $1

Finding 1013 (2021-009)

None 2021

City of Novato

CA

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

1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.

View Audit 1921

Finding 577 (2021-008)

None 2021

Okfuskee County

OK

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.318 § 200.84

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work with the County Emergency Management Coordinator to ensure quarterly reports are filed on time., Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119 Questioned Costs: $1

Finding 576 (2021-007)

Material Weakness 2021

Okfuskee County

OK

Allowable Costs / Cost Principles Special Tests & Provisions Period of Performance § 200.303

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Inform...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119

Finding 575 (2021-006)

Material Weakness 2021

Okfuskee County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicat...

Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commissioner Chairman - James Yandell

View Audit 1119

Finding 532 (2021-006)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.430

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the require...

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that alll pay rates be reviewed for approval and propriety. Action Taken: EPHCC will implement additional controls to ensure the following: 1. All employees must submit an approved timesheet or time and effort for each pay period. 2. All payroll transactions for staff from staffing agencies need to be reviewed by the accounting manager to ensure invoice has correct rate and that staff is paid for all hours worked on timesheet. 3. Upon hiring staff from staffing agencies, EPHCC shall document and retain information that all pay rates are reviewed byt the CEO for approval and propriety. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Effective by May 2023

View Audit 1055 Questioned Costs: $1

Finding 352 (2021-001)

Significant Deficiency 2021

Wicomico County Housing Authority

MD

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Views of Responsible Officials: The Authority will review and enhance our policies and procedures over payroll processing, to ensure all timesheets have visual approval by supervisor, and employee files obtain copy of the annual board approved salary worksheet.

View Audit 724

Finding 351 (2021-004)

Material Weakness 2021

Western Kentucky Refugee Mutual Assistance Society, Inc.

KY

Questioned Costs Allowable Costs / Cost Principles

2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Action Taken: Aft...

2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Action Taken: After discussion with the Kentucky Office of Refugees regarding their recommendation for manual bi-weekly timesheets, this method was instituted in February 2023, at WKRMAA, Inc. A compilation of these timesheets is prepared and reviewed with each payroll to assure proper allocation of hours by employees and allocation of financial numbers. Monthly meetings with program managers to discuss their employees and the time allocations are also held to ensure invoicing reflects the correct representation of work performed. Contact Person: Cathy J Palmer, CFO (beginning 09/17/2022)

View Audit 721 Questioned Costs: $1

Finding 169 (2021-001)

None 2021

City of Watertown

MA

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

July 25, 2023 Audit Finding Reference: 2021-001 Document Policies & Procedures Over Federal Awards Planned Corrective Action: The City of Watertown will formalize written policies and procedures related to federal awards as required under the Uniform Guidance. Specifically for cash management, ...

July 25, 2023 Audit Finding Reference: 2021-001 Document Policies & Procedures Over Federal Awards Planned Corrective Action: The City of Watertown will formalize written policies and procedures related to federal awards as required under the Uniform Guidance. Specifically for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment, and real property management, subrecipient monitoring, and period of performance. We will also update the existing written policies for procurement to include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment. We anticipate having the procedures completed by the end of calendar year 2023. Megan Langan, City Auditor 617-972-6460 mlangan@watertown-ma.gov

View Audit 254

Finding 1161837 (2020-005)

Material Weakness 2020

City of Mount Vernon

NY

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and establis...

Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and established a system to ensure that all documentation supporting expenditures is properly gathered, organized, and retained in compliance with federal requirements.

View Audit 371774 Questioned Costs: $1

Finding 1159773 (2020-008)

Material Weakness 2020

Program of Academic Exchange

NY

Questioned Costs Allowable Costs / Cost Principles § 200.430

In a previous period and by previous auditors, PAX was told that because we were using a percentage of effort calculation in budgeting that time sheets were no longer needed for this purpose. At that time, we abandoned the time sheet process (which was arduous). Based upon current auditor’s advice, ...

In a previous period and by previous auditors, PAX was told that because we were using a percentage of effort calculation in budgeting that time sheets were no longer needed for this purpose. At that time, we abandoned the time sheet process (which was arduous). Based upon current auditor’s advice, PAX will, going forward, establish an effort verification reporting system. This system will accurately capture the effort spent by each employee on specific grants, ensuring proper allocation of wages and salaries to the respective federal awards. Dije Kucana, Comptroller, effective immediately

View Audit 370332 Questioned Costs: $1

Finding 573285 (2020-006)

Material Weakness 2020

Richmond Housing Authority

CA

HUD Housing Programs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. ...

The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. In accordance with PHI Notice 2014-14, the Housing Authority will formally request the release of the Declaration of Trust (DOT) from HUD prior to the closing or transfer of the title of any public housing property.

View Audit 364071

Corrective Action Plans

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