Corrective Action Plans

Finding 527019 (2022-005)

Material Weakness 2022

MI

Cash Management

Finding Number: 2022-005 Condition: The Organization maintains and tracks federal expenditures incurred for the year in totality, however, does not maintain adequate records to track the costs applied to each individual draw down made throughout the year. Without this linkage, the timeliness between...

Finding Number: 2022-005 Condition: The Organization maintains and tracks federal expenditures incurred for the year in totality, however, does not maintain adequate records to track the costs applied to each individual draw down made throughout the year. Without this linkage, the timeliness between draw down and disbursement to ensure the disbursement occurred prior to or within three business days of draw down is unable to be validated. Planned Corrective Action: Management will continue to execute controls over cash management, including layers of review to ensure supporting documentation to agree federal expenditures to each drawdown is maintained and the timely disbursement of funds received. In addition, verify the costs are reasonable, allocable, and adequately documented. Contact person responsible for corrective action: Chief Financial Officer Anticipated Completion Date: 06/30/2025

View Audit 346114

Finding 526784 (2022-003)

Material Weakness 2022

Greater Bethel Temple Incorporated

PA

Cash Management

Payment procedure and policies will be reviewed by the Executive Director, Program Administrator and Accounting Manager in September, prior to the annual mandatory training. Program Sponsor will work with the Executive Director, Program Administrator and Site Directors to ensure that any future admi...

Payment procedure and policies will be reviewed by the Executive Director, Program Administrator and Accounting Manager in September, prior to the annual mandatory training. Program Sponsor will work with the Executive Director, Program Administrator and Site Directors to ensure that any future administrative reviews that require funds to be withheld will not affect the sites’ payments. Minimalize or eliminate any risk of disruption to the payment schedule in the future.

View Audit 345819

Finding 524532 (2022-005)

Material Weakness 2022

Pine Bluff Jefferson County Economic Opportunities Commission, Inc.

AR

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management agrees with the auditors’ findings and has implemented policies and procedures to improve recording accuracy of grant funds, including ensuring that all finance staff are properly trained. A guide will be created for current and future staff.

View Audit 343923 Questioned Costs: $1

Finding 524289 (2022-001)

Significant Deficiency 2022

Robonation Inc.

VA

Cash Management § 200.305

Views of Responsible Officials and Planned Corrective Action Plans: Management agrees with this finding and has implemented process to prevent excessive draws. In addition, RoboNation has subsequently settled all amounts owed to the Office of Naval Research.

View Audit 343504

Finding 523468 (2022-001)

Material Weakness 2022

Midd-West School District

PA

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Auditee Response: The auditee agrees with the finding. This was a perfect storm of events that created this scenario including COVID requiring the discontinuation of our Point of Sale (POS) System, tally sheets by classroom being used in place of that system, a change in head cooks during the year, ...

Auditee Response: The auditee agrees with the finding. This was a perfect storm of events that created this scenario including COVID requiring the discontinuation of our Point of Sale (POS) System, tally sheets by classroom being used in place of that system, a change in head cooks during the year, and a failure to communicate properly between the Director of Food Service and the new Head Cook. Action Taken: The district has and will reinstitute the use of its POS system so that a child purchasing lunch types in their number and it is credited to that child's account. This system can then be used to track meal purchases throughout the day, week, or month. Since the HeadStart classroom are not MWSD students, they do not have numbers within the system. The Director of Food Services will use this system to report meal purchases and reimbursement rather than rely on head cooks and their tally sheets. Despite this, training should be conducted annually with all head cooks as to the qualifications of a reimbursable meal within the school district, so as to provide a fail safe in the event the POS system goes down for a period of time. Timelines/Contract: Most of this has taken place already in that we have returned to using a POS system. This system has the ability to track data and run reports, so it makes it error free when available. However, people ultimately must have the knowledge too so that they understand the parameters of a reimbursable meal should the system go down. Therefore, annual trainings will be instituted regarding such operations effective immediately. The Director of Food Service will be directed to use one in-service day annually for the purpose of teaching all staff members about reimbursable meals and how the HeadStart Programs fit into that. This should be completed no later than fall of 2025. The contact person would be Joe Stroup, Superintendent.

View Audit 342723 Questioned Costs: $1

Finding 522658 (2022-003)

Material Weakness 2022

United Progress, Inc.

NJ

Questioned Costs Internal Control / Segregation of Duties Cash Management

Audit Finding 2022-003: Material Weakness in Internal Control over Major Programs. It is understood that there was no support for various expenditures submitted for reimbursement. Expenditures submitted for reimbursement were missing support due to duplication within the 2022 CSBG grant in the amoun...

Audit Finding 2022-003: Material Weakness in Internal Control over Major Programs. It is understood that there was no support for various expenditures submitted for reimbursement. Expenditures submitted for reimbursement were missing support due to duplication within the 2022 CSBG grant in the amount of $86,955. The 2022 CSBG was extended to July 29, 2023 and expenditures were submitted to support the $86,955 prior to that date. There was also missing support for the COVID 19 CARES Act grant in the amount of $40,000. UPI is working with the DCA to remediate the issue. As noted in finding 2022- 001, the bookkeeper does not have the technical ability to track the application of expenditures to grants and reconcile the FSR’s to the general ledger. To improve controls and avoid recurrence, the organization has hired an outside consultant to serve as controller. In addition, UPI has updated their record retention policy. Beginning in October 2024, the consultant will adjust and reconcile the accrual basis general ledger monthly and review the application of expenditures among grants.

View Audit 341925 Questioned Costs: $1

Finding 522120 (2022-003)

Material Weakness 2022

Transportation District Commission of Hampton Roads

VA

Cash Management Reporting

Condition: Expenditures were misclassified between grants which caused material misstatement that there detected and corrected as part of the FY22 independent audit of the Commission's schedule of expenditures. Corrective Action: Processes and procedures will be developed and implemented to incorpor...

Condition: Expenditures were misclassified between grants which caused material misstatement that there detected and corrected as part of the FY22 independent audit of the Commission's schedule of expenditures. Corrective Action: Processes and procedures will be developed and implemented to incorporate a monthly reconciliation and review of all grant project accounts, to include assignment of federal assistance listing (f.k.a catalouge of federal domestic assistance) numbers. Contact person Responsible for Corrective Action: Donna Brumbaugh, Director of Finance. Anticipated Completion Date: December 31, 2024.

View Audit 341338

Finding 521140 (2022-002)

Material Weakness 2022

Children's Defense Fund

DC

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.305

Finding 2022-002 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 who will assume comprehensive oversight of all facets of grant a...

Finding 2022-002 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF hired an Outsourced Grant Manager starting January 2025 who will assume comprehensive oversight of all facets of grant administration and compliance. The grant manager's duties will include ensuring that all reimbursement requests are substantiated by adequate documentation, such as actual invoices, payroll registers, and payment records. Key actions include:  Establishing a systematic process for the collection, organization, and retention of all requisite documents.  Implementing internal review and approval procedures to guarantee that every reimbursement request undergoes thorough vetting and receives approval prior to submission, with explicit documentation of the review process.  Instructing both existing and new personnel on these newly instituted procedures to prevent future inconsistencies. Anticipated Completion Date: December 31, 2025.

View Audit 341102

Finding 521081 (2022-002)

Material Weakness 2022

Avita Health System

OH

Cash Management Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of d...

Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of debt service by ten years, we began funding it in order to meet that requirement by the end of fiscal year 2023, which we did, and we have maintained the required funding since then. Contact person responsible for corrective action: Eric Draime, CFO Anticipated Completion Date: 6/30/2023

View Audit 341022

Finding 520970 (2022-004)

Significant Deficiency 2022

Foundation for Democratic Development

DC

Cash Management Subrecipient Monitoring

2022-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that th...

2022-004 Cash Management Federal Program – All federal programs Criteria – Advances received on federal awards should be expended within 30 days of being drawn down to comply with relevant cash management requirements. Condition and Context – During the performance of our audit, we noted that the Organization had a significant amount of refundable advances on federal awards and had cash on hand that exceeded the anticipated expenses over the next 30 days. As a result of a conversion to a new accounting system, the impact of COVID-19, cash advances were not routinely reconciled during the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance cash management requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff, refundable advances were not reconciled timely. Recommendation – The refundable advances of the Organization should be reconciled on a monthly basis, which will permit more accurate draws on federal awards. Views of Responsible Officials and Planned Corrective Actions Management partially agrees with this finding as, in certain instances, the Organization must comply with the payment schedules of our grantors, which typically are on a quarterly basis. In some cases, there are strict schedules of draws in our grant agreements and no requests to draw funds are made. In situations when the Organization has the ability to draw funds, we agree not to make additional draw requests until the Organization has expended the funds already received. In 2022, due to the pandemic and the uncertainty of when programs would continue, many programs were suspended while waiting for travel restrictions to be lifted so that the Organization’s programs could be implemented. We will take the following steps: We will improve procedures to ensure that the drawdown of funds, from those grantors who require drawdowns will not exceed the Organization’s immediate use and we will develop additional procedures, as necessary, to assist in monitoring cash management. Anticipated Completion Date: December 31, 2023 Contact Person: Natalia Arno, President, 916-849-3057

View Audit 340868

Finding 520946 (2022-001)

Significant Deficiency 2022

Women in Engineering Programs and Advocates Network Network

OH

Questioned Costs Cash Management

CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: July 1, 2021 through June 30, 2022 CAP Prepared by: Name: Ershela Sims, PhD Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2...

CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: July 1, 2021 through June 30, 2022 CAP Prepared by: Name: Ershela Sims, PhD Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Recommendation. Uniform Guidance stipulates that organizations must minimize the time elapsing between disbursement of federal funds by grantor, and expenditure of funds for allowable activities. The Organization disbursed and held excess funds from grantor in the amount of $27,300 for an extended period of time before subsequently correcting the issue. b. Action Taken or Planned on the Finding The Organization noted this instance on their own prior to June 30, 2022 audit, and reduced the amount requested for reimbursement from grantor in a subsequent month, resulting in a net $0 of funds disbursed vs funds expended for the overall grant period, which runs through August 2023. WEPAN management has established increased control processes, including additional checks of reimbursement calculations, before submission to grantor for reimbursement (draw).

View Audit 340838 Questioned Costs: $1

Finding 520708 (2022-007)

None 2022

City of Abbeville, Georgia

GA

Cash Management Matching / Level of Effort / Earmarking § 200.302 § 200.305

The City has identified federal grants subject to the Uniform Guidance and will develop written procedures to implement the requirements of 2 CFR § 200.305 Payment.

View Audit 340445

Finding 520336 (2022-004)

Material Weakness 2022

Talbot County Board of Education

GA

Questioned Costs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.511

FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance List...

FA 2022-004 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: $37,644 Description: The School District did not file accurate completion reports for the Title I Grants to Local Educational Agencies program. Corrective Action Plans: District office has put procedures in action to make sure that all drawdowns are in line with expenditures. All draw down packets will be viewed and signed off by federal program director. This packet will include detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 340052 Questioned Costs: $1

Finding 520332 (2022-003)

Material Weakness 2022

Talbot County Board of Education

GA

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.511

FA 2022-003 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listi...

FA 2022-003 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: SO10A200010 (Year: 2021) SO10A210010-21A (Year: 2022) Questioned Costs: None Identified 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 - 84.425W - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth Federal Award Number: S425D210012 (Year: 2021) S425W210011 (Year: 2021) Questioned Costs: None Identified Repeat of Prior Year Finding: FA 2021-001, FA 2020-001, FA 2019-001, FA 2018-001, FA 2017-002, FA 2016-001, FA 2015-002, FA 2014-003 Description: The School District made cash drawdowns in excess of immediate cash needs for the Title I Grants to Local Educational Agencies and Elementary and School Emergency Relief Fund programs. Corrective Action Plans: District office has put procedures in action to make sure that all drawdowns are in line with expenditures. All draw down packets will be viewed and singed off by federal programs director. This packet will include detail expenditure sheet for the month, year to date expenditure report and a cover sheet. Estimated Completion Date: December 31, 2024 Contact Person: Terrance H. Freeman, III CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 340052

Finding 520021 (2022-004)

Significant Deficiency 2022

Feeding San Diego

CA

Allowable Costs / Cost Principles Cash Management Reporting

Identification of federal programs 10.558 - Child and Adult Care Food Program (CACFP) Condition The Organization does not retain documentation of review of supper meals and snacks uploaded for reimbursement. Views of Responsible Officials: Management agrees with the finding and observation. Cont...

Identification of federal programs 10.558 - Child and Adult Care Food Program (CACFP) Condition The Organization does not retain documentation of review of supper meals and snacks uploaded for reimbursement. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: October 31, 2024

View Audit 339494

Finding 519254 (2022-002)

Significant Deficiency 2022

Wakemed

NC

Eligibility Cash Management Reporting

Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. Planned Corrective Action: WakeMed identified all HRSA patients with other documented insurance within the system. Each claim was reviewed to identify patients with active insurance cover...

Finding Number: 2022-002 Condition: WakeMed charged costs associated with ineligible individuals to the grant. Planned Corrective Action: WakeMed identified all HRSA patients with other documented insurance within the system. Each claim was reviewed to identify patients with active insurance coverage. Patients identified with active insurance coverage were considered ineligible for grant purposes, and the HRSA payments are in the process of being refunded. These costs were removed from the SEFA. In addition, WakeMed has written off all outstanding HRSA claims. Contact person responsible for corrective action: Terry Flynn, Director, Reimbursement Anticipated Completion Date: 06/14/2023

View Audit 337911

Finding 518845 (2024-004)

Material Weakness 2022

Somali Community Link INC

OH

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.308 § 200.344

Management agrees with the findings and has already initiated corrective actions. Moving forward, budget-to-actual comparisons will be prepared monthly, and any discrepancies will be addressed promptly. The organization will work closely with the cognizant agency to arrange for the return of any uno...

Management agrees with the findings and has already initiated corrective actions. Moving forward, budget-to-actual comparisons will be prepared monthly, and any discrepancies will be addressed promptly. The organization will work closely with the cognizant agency to arrange for the return of any unobligated funds or, if applicable, seek authorization to retain the funds for use in other similar programs. This process will ensure proper financial management and compliance.

View Audit 337223 Questioned Costs: $1

Finding 518468 (2022-004)

Material Weakness 2022

Montgomery Area Coalition for the Homeless, Inc.

AL

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.61

Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. Since the close of the contract year, MACH's Executive Director, accountant, and CPA firm have established a system for coding, submitting, reconciling, and requesting reimbursement from grant funders. Cu...

Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. Since the close of the contract year, MACH's Executive Director, accountant, and CPA firm have established a system for coding, submitting, reconciling, and requesting reimbursement from grant funders. Currently, all grant documentation is assembled as transactions occur, and reimbursement requests are submitted to every grant source each month.

View Audit 336928

Finding 516491 (2022-002)

Significant Deficiency 2022

Atlantic University College, Inc.

PR

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

No federal funds are drawn until the suppliers’ banking information is provided and an additional employee is now available to handle disbursements.

View Audit 334393

Finding 516483 (2022-004)

Significant Deficiency 2022

Atlantic University College, Inc.

PR

Subrecipient Monitoring Student Financial Aid Cash Management § 200.328 § 200.329

Management will be more vigilant and will review future filings before they are published.

View Audit 334393

Finding 514360 (2022-002)

Significant Deficiency 2022

The Hearth Foundation INC

TX

Questioned Costs HUD Housing Programs Cash Management

Management has contacted its HUD representative in order to obtain proper written approval for the $22,700 withdrawal made.

View Audit 332651 Questioned Costs: $1

Finding 514276 (2022-004)

Significant Deficiency 2022

400-408 Housing Development Fund Company INC

NY

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on August 9, 2022 and July 22, 2024.

View Audit 332529

Finding 514008 (2022-002)

Significant Deficiency 2022

Respond INC

NJ

Subrecipient Monitoring Cash Management Reporting

The Agency has reviewed these findings and will strive to adhere to the suggested corrective plan in this audit report. Additionally, management plans to continue to aggressively implement structural cost-saving measures throughout the Agency.

View Audit 332205

Finding 514005 (2022-001)

Material Weakness 2022

Respond INC

NJ

Cash Management Material Weakness Reporting

The Agency agrees with this finding and will adhere to the recommendation. Management has updated and developed its Fiscal Policies and Internal Controls Manual. Accounting procedures are being monitored monthly by the fiscal staff. Management has hired a staff accountant to assist the Senior Accoun...

The Agency agrees with this finding and will adhere to the recommendation. Management has updated and developed its Fiscal Policies and Internal Controls Manual. Accounting procedures are being monitored monthly by the fiscal staff. Management has hired a staff accountant to assist the Senior Accountant with bank statements, recording assets, ensuring all invoices are paid timely, reporting, etc. as needed.

View Audit 332205

Finding 512897 (2022-002)

Material Weakness 2022

The Salvation Army Columbus Area Services

OH

Cash Management Material Weakness Period of Performance § 200.303

2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expen...

2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expenses are charges with the appropriate project period and with the definitions of the grant. We will train and have training documents for the City Accountant when the come into this position. Proposed Completion Date: Immediately. Implementation date: Immediately.

View Audit 330646

Corrective Action Plans

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