Corrective Action Plans

Finding 393879 (2023-009)

Significant Deficiency 2023

MI

Questioned Costs Cash Management Significant Deficiency § 200.305

The YWCA will implement the following changes in its accounting procedures. Each month, an aged open accounts payable report will be produced as part of the month end closing. Invoices that are past due will be paid in the following batch of payments (which are typically run weekly). If it is deter...

The YWCA will implement the following changes in its accounting procedures. Each month, an aged open accounts payable report will be produced as part of the month end closing. Invoices that are past due will be paid in the following batch of payments (which are typically run weekly). If it is determined that the invoice is not being paid for a valid reason, it will be removed from accounts payable at that time.

View Audit 304072 Questioned Costs: $1

Finding 393864 (2023-006)

Material Weakness 2023

YWCA West Central Michigan

MI

Questioned Costs Period of Performance Allowable Costs / Cost Principles

The YWCA will implement the following changes in its accounting procedures: 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...

The YWCA will implement the following changes in its accounting procedures: 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.

View Audit 304072 Questioned Costs: $1

Finding 393695 (2023-003)

Material Weakness 2023

New London Homeless Hospitality Center, Inc.

CT

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2023-003 REPORTING ALLOWABLE/ALLOCABLE COSTS We have made progress in allocating allowable costs to specific contracts in our accounting system. Last year we implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income, payroll cost...

Finding 2023-003 REPORTING ALLOWABLE/ALLOCABLE COSTS We have made progress in allocating allowable costs to specific contracts in our accounting system. Last year we implemented a detailed customer/job tracking capacity in QuickBooks and have created a coding system to match all income, payroll costs and most other types of spending to specific customer/jobs. As the audit indicated, however, we continue to face challenges in properly assigning some shared costs (such as fringe benefits and utilities in shared facilities) to specific contracts in our accounting system. Costs were incurred and supported the operation of the contracts reviewed but we recognize that we need further improvement in how we allocate these costs to individual contracts in our accounting records. We will modify our financial procedures to document our allocation approach for fringe benefits and shared cost. We will also and put new controls in place to monitor cost allocation by contract (where required) on a quarterly basis. All improvements in accounting by customer/job will be implemented for the full fiscal year ended June 30, 2024. Finding 2023-

View Audit 303835

Finding 393688 (2023-003)

Significant Deficiency 2023

East Casey County Water District

KY

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Cash Management

The District has for many years adhered to the Uniform Guidance procurement codes as established under Section 200.320. The East Casey County Water District shall follow all State and Federal Guidelines as they relate to procurement.

View Audit 303825

Finding 393659 (2023-001)

None 2023

Zion Tabernacle Senior Living Center, INC

IN

Questioned Costs Cash Management HUD Housing Programs

Management made the deposit.

View Audit 303806 Questioned Costs: $1

Finding 393492 (2023-006)

Material Weakness 2023

City of Elizabeth

NJ

Cash Management Reporting Internal Control / Segregation of Duties § 200.303

The City recognizes the importance of internal controls and plans to enhance procedures to ensure that the financial reports include amounts that have been incurred and paid and that they are reconciled to the general ledger in compliance with the requirements of the Uniform Guidance. Covid interrup...

The City recognizes the importance of internal controls and plans to enhance procedures to ensure that the financial reports include amounts that have been incurred and paid and that they are reconciled to the general ledger in compliance with the requirements of the Uniform Guidance. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.

View Audit 303684

Finding 393440 (2023-001)

Material Weakness 2023

Curtis V. Cooper Primary Health Care, Inc.

GA

Cash Management

In Finding 2023-001, a condition was noted that during the year, the Organization made five draws of federal funds that were not disbursed in a timely manner for program expenditures. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In respons...

In Finding 2023-001, a condition was noted that during the year, the Organization made five draws of federal funds that were not disbursed in a timely manner for program expenditures. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2023-001, procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization.

View Audit 303660

Finding 393379 (2023-004)

Significant Deficiency 2023

Chippewa Hills School District

MI

Cash Management School Nutrition Programs Special Tests & Provisions

Finding 2023-004 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-004 – SPECIAL TESTS AND PROVISIONS (repeat comment) Type: Significant Deficiency in Internal Control / Noncompliance Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the D...

Finding 2023-004 - Corrective Action Plan CHSD - 2022-2023 Audit Findings Finding 2023-004 – SPECIAL TESTS AND PROVISIONS (repeat comment) Type: Significant Deficiency in Internal Control / Noncompliance Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months’ operating expenses by approximately $157,881. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Corrective action to be taken: Over the 2023-2024 school year, the District will continue to leverage the excess fund balance to improve the quality of the food service program. Efforts to address the ongoing excess fund balance condition are ongoing and, while planning started in the 2022-2023 school year, an aggressive food service capital reinvestment project is scheduled to be completed in the 2023-2024 school year. This $220,000+ project will address equipment replacement and student service improvements in both the High School and the Middle School. The spend down associated with this project is anticipated to offset the excess fund balance on June 30, 2023, as noted in this finding. However, anticipating the potential for continued Food Service Program funding support at a state and federal level, the CHSD food service department will continue to monitor the fund balance with the goal of proactively managing any forecasted excess balance by continuing to offer more new food choices and improve the quality of the food served (including more fresh produce and better-quality ingredients). These improvements will continue to be in conjunction with the Michigan Department of Education's Office of School Support Services which will again approve the spending plan. The corrective action timeline is as follows: The corrective action is effective immediately and encompasses the ongoing efforts on the part of the District to comply with program criteria while balancing unpredictable statutory revenue streams against spending forecasts in the highly volatile food service market conditions. The District anticipates compliance with the Fund Balance condition set forth in the program by 6-30-2024. District Leader Responsible for Corrective Action Plan: The Food Service Administrator will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance

View Audit 303635

Finding 393147 (2023-004)

Significant Deficiency 2023

Memorial Hospital of Carbon County

WY

Cash Management Internal Control / Segregation of Duties

Condition – Costs relating to the United States Department of Homeland Security program were not reduced for financial assistance received from another source, such as Medicare cost reimbursement. Recommendation – We recommend that management review procedures and change as necessary to ensure costs...

Condition – Costs relating to the United States Department of Homeland Security program were not reduced for financial assistance received from another source, such as Medicare cost reimbursement. Recommendation – We recommend that management review procedures and change as necessary to ensure costs are reduced by financial assistance received from another source. Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding. The policies are being reviewed and new procedures put in place as needed to ensure proper compliance. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan – Margaret Fontana, Chief Financial Officer.

View Audit 303433

Finding 393082 (2023-001)

Significant Deficiency 2023

Meadowood Glen Ii, Ltd.

ID

Questioned Costs HUD Housing Programs Cash Management

During the audit of the 2023 financials, it was noted as a finding that a transfer was done from Residual Receipts to the Operating Account without HUD approval. This was to pay for damage done to unit #19 until the insurance funds were received; the Residual Receipts Account was reimburse as soon a...

During the audit of the 2023 financials, it was noted as a finding that a transfer was done from Residual Receipts to the Operating Account without HUD approval. This was to pay for damage done to unit #19 until the insurance funds were received; the Residual Receipts Account was reimburse as soon as the insurance check was received. There was no authorization from HUD for the transfer. In the future, this will not be done unless we have approval from HUD to do the transfer.

View Audit 303422 Questioned Costs: $1

Finding 393080 (2023-001)

Significant Deficiency 2023

Neider House Project No. 124-Ee023

ID

Questioned Costs HUD Housing Programs Cash Management

During the audit of the 2023 financials, it was noted as a finding that a transfer was done from Residual Receipts to the Operating Account without HUD approval. This was to pay for the repairs done before the REAC inspection; the Residual Receipts Account was reimburse as soon as we received the ap...

During the audit of the 2023 financials, it was noted as a finding that a transfer was done from Residual Receipts to the Operating Account without HUD approval. This was to pay for the repairs done before the REAC inspection; the Residual Receipts Account was reimburse as soon as we received the approval to transfer the funds from the Reserve account. There was no authorization from HUD for the transfer (Residual Receipts to Operating) but there is approval from HUD for Reserve to Operating. In the future, this will not be done unless we have approval from HUD to do the transfer.

View Audit 303421 Questioned Costs: $1

Finding 392949 (2023-001)

Significant Deficiency 2023

Dignity Housing Association, Inc. 054-11074

SC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding #2023-001 Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $10,490 was not deposited within 90 days of the fiscal year end. Management s...

Finding #2023-001 Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $10,490 was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $10,490 into the residual receipts fund on May 23, 2023. No further action is required.

View Audit 303230 Questioned Costs: $1

Finding 392948 (2023-002)

Significant Deficiency 2023

Baptist Educational and Missionary Services, Inc.054-Eh131-Wah-L8

SC

Questioned Costs Subrecipient Monitoring Cash Management

Finding #2023-002 Comments on Findings and Recommendation: At December 31, 2023, management has only made $16,583 of the required $60,829 deposit to the residual receipts account base on the December 31, 2022 Computation of Surplus Cash Distributions and Residual Receipts. Management should transfer...

Finding #2023-002 Comments on Findings and Recommendation: At December 31, 2023, management has only made $16,583 of the required $60,829 deposit to the residual receipts account base on the December 31, 2022 Computation of Surplus Cash Distributions and Residual Receipts. Management should transfer the deficient amount of $44,246 to the residual receipts account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $44,246 to the residual receipts account on February 1, 2024. No further action is required.

View Audit 303229 Questioned Costs: $1

Finding 392946 (2023-001)

Significant Deficiency 2023

Amelia Village Hsg Corp. Dba Amelia Village 054-11075

SC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding #2023-001 Comments on the Finding and Recommendation: The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $19,539 was not deposited within 90 days of the fiscal year end. Managemen...

Finding #2023-001 Comments on the Finding and Recommendation: The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $19,539 was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Management Response: Agree. Management deposited $19,539 into the residual receipts fund on November 30, 2023. No further action is required.

View Audit 303228 Questioned Costs: $1

Finding 392630 (2023-001)

Material Weakness 2023

Community Housing Solutions

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management

The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and app...

The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and appropriate level of review and approval prior to charging costs to a federal program. The same individual was approving timecards and reimbursement packets without an additional layer of review. Additionally there was no documentation of review of the reimbursement packets prior to being submitted for reimbursement. Planned Corrective Action: Management has implemented a process to ensure review of the reports prior to finalization and submission to the funder. One person will gather data and appropriate paperwork for reporting and reimbursement purposes. To ensure proper segregation of duties, there will be 2 different individuals that approve timecards and gather reimbursement packets. In addition, a second person will review and approve completed reports and packet prior to submission. This review process will be properly documented and evidenced through signature of the reports. Anticipated Completion Date: March 31, 2024 Contact Person: Pam Schuellerman, Executive Director

View Audit 302933

Finding 392509 (2023-013)

Material Weakness 2023

Park County

MT

Allowable Costs / Cost Principles Cash Management

NONCOMPLIANCE WITH ALLOWABLE COSTS/COST PRINCIPLES; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No’s 112761 AND 112626, YEAR ENDED JUNE 30, 2023 Name of contact person: Kristen Galbraith, GPC Corrective Action: The Grants Department will develop a process to ver...

NONCOMPLIANCE WITH ALLOWABLE COSTS/COST PRINCIPLES; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No’s 112761 AND 112626, YEAR ENDED JUNE 30, 2023 Name of contact person: Kristen Galbraith, GPC Corrective Action: The Grants Department will develop a process to verify that amounts reported to the granting agency agree to the general ledger accounting records. Proposed Completion Date: This meeting will take place in January 2024 to develop those procedures.

View Audit 302840

Finding 392250 (2023-001)

Significant Deficiency 2023

Oaklawn Apartments, Inc. Dba Oaklawn Apartments 073-11337-Refi

IN

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding 2023-001: The required deposit per the June 30, 2022 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited to the residual receipts fund within 90 days after the fiscal year end. Comments on the Finding and Each Recommendation: Management should ensure that surpl...

Finding 2023-001: The required deposit per the June 30, 2022 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited to the residual receipts fund within 90 days after the fiscal year end. Comments on the Finding and Each Recommendation: Management should ensure that surplus cash is deposited to the residual receipts account within 90 days after the fiscal year end. Action(s) taken or planned on the finding: On June 6, 2023, management transferred $6,157 from operating cash to the residual receipts account. No further action is required.

View Audit 302489 Questioned Costs: $1

Finding 392123 (2023-001)

Significant Deficiency 2023

The Arc of Atlantic County, Inc.

NJ

HUD Housing Programs Special Tests & Provisions Cash Management

Management recognizes the error made by not depositing the surplus cash in the proper account within 60 days of year end. We will address going forward.

View Audit 302297

Finding 392116 (2023-001)

None 2023

Alloway Township Board of Education

NJ

Cash Management School Nutrition Programs Equipment & Real Property Management

The District will reduce net cash resources by investing in capital equiment where necessary and allocating direct cost overhead expenditures.

View Audit 302279

Finding 392102 (2023-001)

Significant Deficiency 2023

Child Nutrition, INC

VA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Corrective Action Taken or Planned: Child Nutrition, Inc. is in contact with the Virginia Department of Health (VDH) awaiting official written notification of the requirement that the three visits per year take place within the fiscal year. Immediately, for the current fiscal year (FY2024), the Ex...

Corrective Action Taken or Planned: Child Nutrition, Inc. is in contact with the Virginia Department of Health (VDH) awaiting official written notification of the requirement that the three visits per year take place within the fiscal year. Immediately, for the current fiscal year (FY2024), the Executive Director analyzed the Review History Report for all active providers to ensure compliance within the current fiscal year. The Executive Director drafted and finalized Reports Required to ensure Monitor Compliance within Fiscal Year (October – September) on March 11, 2024 and trained all Organization staff on March 14, 2024. Reports Required to ensure Monitor Compliance within Fiscal Year (October – September) • Review History Report: Executive Director and Field Specialist Manager are to review quarterly and communicate with Field Specialist if there are any discrepancies or required action. Field Specialists are required to run report for their case load and review quarterly. • Provider Due Reviews: Executive Director and Field Specialist Manager are to review monthly and communicate with Field Specialist if there are any discrepancies or required action. Field Specialists are required to run report for their case load and review monthly • Providers Not Trained: Executive Director and Field Specialist Manager are to review monthly and communicate with Field Specialist if there are any discrepancies or required action. Field Specialists are required to run report for their case load and review monthly • Sponsor Review Worksheet – Past Review History Executive Director and Program Manager will review the past review history on the Sponsor Review Worksheet as reports are received and entered into Minute Menu. The Program Manager will update Review# in Minute Menu. The Executive Director will edit next review due date as necessary. Name of Contact Person: Elizabeth Wittusen, Executive Director Phone Number of Contact Person: (540) 347-3767 Projected Completion Date: March 2024

View Audit 302252

Finding 392101 (2023-001)

Significant Deficiency 2023

Winslow Unified School District No. 1

AZ

Questioned Costs Cash Management Reporting

FINDINGS—FEDERAL AWARDS 2023-001: Reporting Type of Finding: Noncompliance, significant deficiency Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Action planned in response to finding: The District will evaluate its internal control proced...

FINDINGS—FEDERAL AWARDS 2023-001: Reporting Type of Finding: Noncompliance, significant deficiency Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Action planned in response to finding: The District will evaluate its internal control procedures over the preparation of meal reimbursement claims to eliminate clerical errors to ensure that the meals claimed to the Arizona Department of Education are accurately reported. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Casey Hancock, Business Manager

View Audit 302249 Questioned Costs: $1

Finding 392095 (2023-002)

Material Weakness 2023

Henry-Stark Counties Special Education District No. 801

IL

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Condition - The Special Education District claimed grant expenditures which were not specifically included in the grant budget as approved by the cognizant agency (Illinois State Board of Education). The Special Education District's approved budget included wages, however the grant expenditures cla...

Condition - The Special Education District claimed grant expenditures which were not specifically included in the grant budget as approved by the cognizant agency (Illinois State Board of Education). The Special Education District's approved budget included wages, however the grant expenditures claimed were for payments/reimbursements to member districts. Plan - Management will review internal controlls to ensure that the District is in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Anticipated Date of Completion - July 1, 2024. Name of Contact Person - Greg Wetheim, Director. Managment Resonse - Management does not agree with this finding. Management reached out to the cognizant agency which provided the following response - "The ESSER III Cooperative grant was state set-aside funds that were originally awarded to ISBE. ISBE determined that to meet the stipulations of Learning Loss-Summer Enrichment-After School Program reservations, the most efficient way to reach the maximum number of students would be through the cooperatives providing for their member districts. Henry-Stark County Special Education District met those requirements and fulfilled their financial obligations by providing evidence-based activities through their member districts"

View Audit 302239

Finding 392068 (2023-001)

Significant Deficiency 2023

Center for Workforce Inclusion, Inc.

MD

Cash Management Reporting

For the year ended June 30, 2023 closing, CWI transitioned to newaccounting software. As part of the transition, we discovered an additional reconciling item after thefourth quarter financial information was submitted. We have modified our reconciliation proceduresfor the closing. Given our prior au...

For the year ended June 30, 2023 closing, CWI transitioned to newaccounting software. As part of the transition, we discovered an additional reconciling item after thefourth quarter financial information was submitted. We have modified our reconciliation proceduresfor the closing. Given our prior audit reports since the year ended June 30, 2015, did not have anyfindings, we believe this is an isolated incident resulting from the accounting software transition.

View Audit 302192

Finding 392067 (2023-004)

Material Weakness 2023

Putnam County Commission

WV

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.404

Finding # 2023-004 Title of Finding Allowable Costs/Costs Principles Contact Person Jeremy Young Anticipated Completion Date 06/30/2024 Corrective Action planned to be taken: The County Commission will seek reimbursement for the amounts paid in excess of contractually stipulated prices direc...

Finding # 2023-004 Title of Finding Allowable Costs/Costs Principles Contact Person Jeremy Young Anticipated Completion Date 06/30/2024 Corrective Action planned to be taken: The County Commission will seek reimbursement for the amounts paid in excess of contractually stipulated prices directly from the vendor.

View Audit 302190 Questioned Costs: $1

Finding 392042 (2023-001)

Significant Deficiency 2023

Valley Pike Manor INC

PA

Questioned Costs HUD Housing Programs Cash Management

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: Surplus cash in the amount of $29,198 from the surplus cash calculation for the year ended December 31, 2022, was not deposited into the residual receipts account until January 2024. Comments on the...

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2023-001: Surplus cash in the amount of $29,198 from the surplus cash calculation for the year ended December 31, 2022, was not deposited into the residual receipts account until January 2024. Comments on the Finding and Each Recommendation Management anticipated receiving formal notification from HUD for the amount due after the audit had been completed and submitted to the Agency. Management will implement procedures in order to remit surplus cash payments due to the residual receipts account within the 90 days following fiscal year end going forward. Actions Taken on the Finding Management remitted the payment due to the residual receipts account in January 2024. Management will remit surplus cash payments due to the residual receipts account within the 90 days following fiscal year end going forward. CAP prepared by: Joshua Sroka President Atlas Realty Management Company 814-536-3573 Anticipated completion date: March 31, 2024

View Audit 302169 Questioned Costs: $1

Corrective Action Plans

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