Corrective Action Plans

Finding 8769 (2023-001)

Significant Deficiency 2023

LA

Cash Management HUD Housing Programs

The corrective action planned is putting controls in place to ensure detection of errors in the calculation of the amount to be deposited to the residual receipts account and to ensure the deposit is made within the time period required.

View Audit 12043

Finding 8755 (2023-002)

Material Weakness 2023

Momence Community Schools Unit District No. 1

IL

Questioned Costs Cash Management Reporting § 200.328

Although there was been improvement in the grant reporting from the prior year, specifically in the area of expenditures, there were delinquent reports. The improvement was a result of the following internal control factors: a. Personnel responsible for the grant reporting has been reassigned. b. Pe...

Although there was been improvement in the grant reporting from the prior year, specifically in the area of expenditures, there were delinquent reports. The improvement was a result of the following internal control factors: a. Personnel responsible for the grant reporting has been reassigned. b. Personnel responsible for grant reporting was directed to report to the district office to complete the reports. c. More frequent communication updates and action planning regarding the status of the grants and their respective reports. The District will continue to utilize the internal controls listed above to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion of Corrective Actions: 12/19/2023 Contact: Dr. Lynette Thrasher, MCUSD#1 Grants Coordinator 400 N. Pine St. Momence, Il. 60954 815-472-3501

View Audit 11977

Finding 8721 (2023-001)

Significant Deficiency 2023

East Baton Rouge Parish Sheriff

LA

Allowable Costs / Cost Principles Cash Management Equipment & Real Property Management § 200.403

Management agrees with this finding and will implement a more detailed review process of FEMA grant reimbursement requests for future disasters to ensure equipment hour costs reported are accurate. Anticipated Completion Date: June 30, 2024. Responsible Contact Person: David Yellott.

View Audit 11869

Finding 8656 (2023-001)

Significant Deficiency 2023

Mental Health Center of Boulder County Dba Mental Health Partners

CO

Questioned Costs Cash Management Period of Performance § 200.1 § 200.303

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the ...

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management concurs with the audit finding. The previous process for grant salary, fringe, and indirect billings was based on salary paid date and therefore on a cash basis rather than accrual. The policy and process were immediately updated when the issue was identified during the fiscal year 2022 audit to bill based on period incurred rather than paid date, but the issue was identified after the invoices in question were sent. Revised invoices were not sent as total costs incurred during the period of the award, excluding the amounts noted in the finding, were still well over and above the award amount. All questioned costs were allowable but were outside the grant period and there are other eligible expenses during the period of performance which could have been billed to fully draw down on the award. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2024

View Audit 11825 Questioned Costs: $1

Finding 8596 (2023-003)

None 2023

Amsterdam Housing I, INC

NY

HUD Housing Programs Special Tests & Provisions Cash Management

Name of auditee: Amsterdam Housing I, Inc. TIN: 014-EE264 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2023 CAP prepared by: Henry Rodriguez, Jr. President Corvus Property Intelligence, LLC (410) 896-6770 Current Finding on the Schedule of Findings and Questioned Cost...

Name of auditee: Amsterdam Housing I, Inc. TIN: 014-EE264 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2023 CAP prepared by: Henry Rodriguez, Jr. President Corvus Property Intelligence, LLC (410) 896-6770 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2023-003 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management opened a residual receipts account on October 17, 2023 and have deposited the prior year balance at June 30, 2022 of $9,288. The prior year surplus cash amount of $19,997 will be deposited in the residual receipts account by January 5, 2024.

View Audit 11635

Finding 8586 (2023-005)

Material Weakness 2023

Jemez Mountain School District

NM

Equipment & Real Property Management Special Tests & Provisions Questioned Costs

Responsible Official’s Plan: • The District will establish a policy and implement internal control procedures regarding the review of all grant award letters to ensure that the District is aware of all requirements that are imposed on the District with accepting the funds. • Timeline for completion ...

Responsible Official’s Plan: • The District will establish a policy and implement internal control procedures regarding the review of all grant award letters to ensure that the District is aware of all requirements that are imposed on the District with accepting the funds. • Timeline for completion of corrective action plan: December 2023 • Employee position(s) responsible for meeting the timeline: Mr. Felix Garcia, Federal Programs Director and Patricia Cordova , Federal Programs Clerk

View Audit 11604

Finding 8557 (2023-003)

Significant Deficiency 2023

East Central Regional Development Commission

MN

Reporting Internal Control / Segregation of Duties Cash Management

CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance Program (Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI30...

CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance Program (Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI3070088, 06-79-06222, 06-79-06392, 2022 Compliance Requirement Affected: Reporting Award Period: Year Ended June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: We recommend the Commission implement procedures to ensure all reports have proof of review and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will ensure that all report reviews are documented in the future, as well as being submitted timely. Name of the contact person responsible for corrective action: Darcy Rylander, Finance Officer Planned completion date for corrective action plan: June 30, 2024'

View Audit 11568

Finding 8553 (2023-004)

Significant Deficiency 2023

Gaston County

NC

Questioned Costs Cash Management Significant Deficiency § 200.516

Finding: 2023-004 Name of Contact Person: Amia Massey, Director, Human Resources Criteria: In accordance with 45 CFR 304 and the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that salaries are being paid at th...

Finding: 2023-004 Name of Contact Person: Amia Massey, Director, Human Resources Criteria: In accordance with 45 CFR 304 and the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that salaries are being paid at the approved rate in accordance with the county pay plan. Recommendation: Require the Human Resources Department and County Program Directors to implement procedures to ensure that pay rates are properly entered into the payroll processing system at the time the pay rate is established. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County will pursue the automation of the Personnel Action Form (PAF) in Munis. As this will take several months to complete, the county has implemented the following temporary measures: • HR staff responsible for entering new hires or any other pay changes into the county’s personnel system will be required to give the processed paper PAF to their supervisor prior to the end of each pay period • The supervisor will review the PAF, comparing it to Munis to ensure the hourly rate in the personnel system matches the submitted PAF • If correct, the supervisor will then sign off on the PAF and return it to the entering HR staff member for inclusion in the employee’s personnel file • If the supervisor detects an error, they will indicate as such to the entering employee, so the error can be corrected • This process must be completed prior to the end of each applicable pay period to ensure pay changes are correct for that pay period and/or any errors are corrected prior to payroll processing • It will be the entering HR staff member’s responsibility to ensure they have received all PAFs back from their supervisor prior to the end of each applicable pay period Proposed Completion Date: Management will implement the temporary measures immediately. Completion of the automation of the PAF in Munis should take six (6) to nine (9) months (5/21/2023 to 8/21/2023).

View Audit 11552

Finding 8546 (2023-001)

Material Weakness 2023

Gaston County

NC

Questioned Costs Cash Management Material Weakness § 200.516

Finding: 2023-001 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of...

Finding: 2023-001 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of Social Services employees which provide direct services must maintain daysheets in accordance with the NC Department of Social Services Information System Policy. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: • QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. • QA maintains a log of all audits completed. • Audit results are sent to supervisors and social workers for review of the findings. If errors are found discussion takes place regarding how to correct errors. • Supervisors conduct random checks of daysheets and discuss finding during supervision. • All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. • Daysheet trainings are conducted twice a year for all staff. • DSS Management will work with the Gaston County IT department to upgrade the current daysheet system to allow for better tracking of employee daysheets. • Children and Family Services supervisors will be required to conduct 1 intensive daysheet review per worker each month, attaching eligibility determination paperwork, narratives verifying the work, and ensuring the appropriate funding code is used in daysheets. This paperwork will be reviewed by the program coordinator and administer via an electronic system (Polimorphic). • Supervisors will ensure daysheets are current within 7 days, minimizing errors, and ensuring accuracy. Proposed Completion Date: Management and the Board will implement the above procedures immediately.

View Audit 11552 Questioned Costs: $1

Finding 8528 (2023-001)

Significant Deficiency 2023

Lutheran Family Services of Virginia, Inc. Dba Encircle

VA

Questioned Costs Cash Management Reporting

Department of Health and Human Services Lutheran Family Services of Virginia, Inc. and Subsidiaries d/b/a enCircle respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. ...

Department of Health and Human Services Lutheran Family Services of Virginia, Inc. and Subsidiaries d/b/a enCircle respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, Virginia 24018 Audit Period: Year ending June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. Findings – Financial Statement Audit NONE. Findings – Federal Award Programs Audits Department of Health and Human Services 2023-001: Unaccompanied Alien Children – ALN #93.676, Activities Allowed/Unallowed; Allowable Costs and Period of Performance and controls over Activities Allowed/Unallowed; Allowable Costs and Period of Performance. Significant Deficiency Criteria and Condition: Under the requirements of the Uniform Guidance, the drawdown of federal funds must be based on actual expenditures incurred. Context: We tested twenty-five reimbursed amounts from various awards. We noted two instances where the Organization obtained federal funds without incurring the actual expenditure. We also noted one instance where the expenditure occurred outside of the budget period. Cause: The Organization did not properly allocate expenditures within their general ledger and did not have an adequate review process in place. Effect: The lack of an adequate review process can cause federal funds to be obtained prior to the actual expenditure is incurred. Recommendation: We recommend that the Organization develop a review process to ensure the drawdown of federal funds does not occur before funds are expended and that the Organization submit expenditures incurred in the budget period. Action Taken: Management has implemented enhanced review processes to ensure the drawdown of Federal funds does not occur before funds are expended and that enCircle submits only expenditures incurred during the budget period. Name of Contact Person: David Pruett, Chief Financial Officer

View Audit 11512 Questioned Costs: $1

Finding 8518 (2023-001)

Significant Deficiency 2023

Mid Michigan College

MI

Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, th...

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley Policies are met and verified by a second individual. Corrective Action. Currently, the College is reviewing the compliance requirements for Gramm Leach Bliley and will amend the current policy to ensure the assessment of apps developed by the institution is covered within the policy. Responsible Person. Kirk Lehr, Director of IT Anticipated Completion Date. June 30, 2024

View Audit 11503

Finding 8393 (2023-005)

Significant Deficiency 2023

Mecklenburg County

NC

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Foster Care Federal Assistance Listing Number: 93.658 Significant Deficiency and Non-Material Non-Compliance – Allowability and Eligibility Finding 2023-005 Criteria...

U.S. Department of Health and Human Services Pass-through Entity: North Carolina Department of Health and Human Services Program Name: Foster Care Federal Assistance Listing Number: 93.658 Significant Deficiency and Non-Material Non-Compliance – Allowability and Eligibility Finding 2023-005 Criteria or specific requirement: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: For one (1) of the 40 participants selected, an amount of $1,004 was requested for reimbursement that was not paid to the third party facility. Questioned Costs: $1,004 and likely questioned costs of 90,594. Effect: By not having the required documentation in the files to support payment for costs recorded, the County may request reimbursement for costs not incurred. Cause: County oversight when performing reviews over payment reimbursements. Recommendation: We recommend the County implement a procedure to ensure all costs being requested within reimbursements have been incurred by the County prior to requesting reimbursement. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the County. The Data Integrity unit within the Finance Department will continue to review invoices, child by child, to verify correct placement information. The Supervisor will review sample of invoices to ensure each Facility is paid the correct amount depending on child placement. Responsible Individual(s): Annette Madden, Management Analyst, Data Integrity Unit, Finance Date of Implementation: 12/31/2023

View Audit 11283 Questioned Costs: $1

Finding 8374 (2023-001)

Material Weakness 2023

Santa Ynez Valley Union High School District

CA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Plan and Views of Responsible Officials The IT Manager, prior to the filing of any E-Rate or ECF grant documents, have all entries approved by his supervisor. The IT Manager will also set a meeting to review any documentation related to any applications for funding prior to submitt...

Corrective Action Plan and Views of Responsible Officials The IT Manager, prior to the filing of any E-Rate or ECF grant documents, have all entries approved by his supervisor. The IT Manager will also set a meeting to review any documentation related to any applications for funding prior to submitting an application to ensure the District is prepared to adequately meet all funding requirements.

View Audit 11229 Questioned Costs: $1

Finding 8354 (2023-001)

Significant Deficiency 2023

Mary Breckinridge Housing, Inc. 083-11145

KY

HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment

Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the management company reimburse the operating cash of the Project $16,362 for overpayments. Action Taken: We agree with Finding 2023-001 described in the accompanying schedule...

Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the management company reimburse the operating cash of the Project $16,362 for overpayments. Action Taken: We agree with Finding 2023-001 described in the accompanying schedule of findings and questioned costs. The management company will reimburse the Project operating cash for the overpayments.

View Audit 11171 Questioned Costs: $1

Finding 8327 (2023-001)

Significant Deficiency 2023

Halifax County, North Carolina

NC

Allowable Costs / Cost Principles Reporting Cash Management

2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing control...

2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30, 2024

View Audit 11160

Finding 8321 (2023-001)

None 2023

Msaa Jacksonville, Inc.

NC

HUD Housing Programs Cash Management

Recommendation: We recommend that management follow its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. Action Taken: Management acknowledges that the June 30, 2022 surplus cash was not deposited into the residual receipts accou...

Recommendation: We recommend that management follow its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. Action Taken: Management acknowledges that the June 30, 2022 surplus cash was not deposited into the residual receipts account within 90 days of year-end and will provide additional oversight to ensure that the residual receipts deposit is made per regulatory guidelines.

View Audit 11147

Finding 8256 (2023-001)

Significant Deficiency 2023

Ohio University

OH

Subrecipient Monitoring Cash Management Reporting § 200.332

University’s Response/Corrective Action Plan: Upon becoming aware of the issue, the University issued a Stop Work Order to the identified subrecipient to cease all work on the award until such time their invoicing and documentation complies with the terms and conditions of the subrecipient agreement...

University’s Response/Corrective Action Plan: Upon becoming aware of the issue, the University issued a Stop Work Order to the identified subrecipient to cease all work on the award until such time their invoicing and documentation complies with the terms and conditions of the subrecipient agreement. Since this issue was contained to a single award and a single department the University completed these steps: 1. Performed an audit of the subrecipients on the award to ensure all were following the requirements of the subrecipient award agreement. The audit was complete on October 13, 2023. 2. The Office of Research & Sponsored Programs (ORSP) and Grants Accounting (GA) completed a subrecipient monitoring training for the department to ensure that they were familiar with the requirements of the agreement and revised their processes for appropriate monitoring of subrecipients. This training was completed on November 7, 2023. This training will be made available to all OHIO principal investigators (PI) via the subrecipient webpage on the Office of Research & Sponsored Programs website by November 30, 2023. 3. ORSP and GA worked closely to develop a new checklist that was shared with all PIs on Tuesday, October 24, 2023, that outlines the PI responsibilities for monitoring subrecipients and reviewing any invoices before payment from the subrecipient to ensure that it complies with the subrecipient agreement terms and conditions. This checklist will also be added as resource for PIs as an additional tool for subrecipient monitoring by November 30, 2023. 4. Developed a subrecipient invoice template that includes all required information to comply with the subrecipient agreement. This invoice template will be sent to all subrecipients when the purchase order is issued to the subrecipient. This practice started on October 23, 2023. 5. Responsible Parties: Heidi Whitney, Director of Grants Accounting and Susan Robb, Assistant Vice President for Research & Sponsored Programs

View Audit 10919

Finding 8192 (2023-002)

Significant Deficiency 2023

High Desert Education Service District

OR

Allowable Costs / Cost Principles Cash Management

Description of Finding: The District lacked appropriate internal controls to ensure that allowable costs are charged to federal programs in the applicable fiscal year. Statement of Concurrence: The District agrees with this finding. Corrective Action: We will review relevant processes to ensure that...

Description of Finding: The District lacked appropriate internal controls to ensure that allowable costs are charged to federal programs in the applicable fiscal year. Statement of Concurrence: The District agrees with this finding. Corrective Action: We will review relevant processes to ensure that there are appropriate controls in place to capture allowable costs within the applicable fiscal period. Projected Completion Date: We expect this matter to be resolved by the end of January 2024.

View Audit 10748

Finding 8130 (2023-006)

None 2023

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Cash Management Reporting

Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records ...

Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. Plan: The District will ensure that supporting counts for each months claims are retained and properly reconciled to reimbursement requests. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8115 (2023-002)

None 2023

Catholic Charities of the Diocese of Harrisburg

PA

Reporting Subrecipient Monitoring Cash Management

Corrective Action to be Taken for Finding 2023-002 - Report Deadline Tracking o Catholic Charities will create a shared calendar for use by the Caseworkers, Program Director, Operations Director, and Fiscal Manager to document all deadlines of required reports and staff responsible for completing th...

Corrective Action to be Taken for Finding 2023-002 - Report Deadline Tracking o Catholic Charities will create a shared calendar for use by the Caseworkers, Program Director, Operations Director, and Fiscal Manager to document all deadlines of required reports and staff responsible for completing the reports. o This calendar will be monitored and updated by all staff with new arrival dates, quarterly report deadlines, close of case report dates, billing dates, Match Grant enrollment dates, 180-day budget deadlines, and 240-day budget deadlines. - Trainings o The Program Director will contact the staff of United States Council of Catholic Bishops, here after referred to as USCCB, when an individual begins employment and request a login and password into the USCCB resource website, MRS Connect, which has all USCCB trainings recorded and saved for staff to review. o Within 30 days of an employee’s start date the individual will participate in all approved USCCB training on reporting requirements. - Case File Review o Within the first week of arrival, the Program Director will review a case file. o Thereafter, a weekly case file review to monitor that case files have required documentation in accordance with the federal guidelines will be completed.

View Audit 10691

Finding 8114 (2023-001)

Material Weakness 2023

Catholic Charities of the Diocese of Harrisburg

PA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management

Corrective Action to be Taken for Finding 2023-001 - Food Purchases o The practice of purchasing food will be to have the Caseworker for each case take the family shopping to Giant Foods, where there is a Catholic Charities account. The Caseworker should shop with the family and then after the purch...

Corrective Action to be Taken for Finding 2023-001 - Food Purchases o The practice of purchasing food will be to have the Caseworker for each case take the family shopping to Giant Foods, where there is a Catholic Charities account. The Caseworker should shop with the family and then after the purchase is completed the clients signs the required RF-35 documentation and the receipt is then given to the Program Director to pay within the accounting software. A copy of the signed RF-35 and receipt will be made available for the client case file and for the Fiscal department for billing purposes. o If the option of shopping at Giant Foods is not available due to dietary restrictions or culture requirements, gift cards to these specific grocery stores will be made using a Catholic Charities credit card. The gift card will be given to the family for them to sign the appropriate RF-35. The Caseworker will then take the family shopping to ensure clients spend funds on federally approved food items. A copy of the receipt for the gift card purchases and the signed RF-35 as well will be made available for the client case file and for the Fiscal department for billing purposes. - Rent Payments o The practice will be to have a lease from the Landlord to issue a check for security deposit and rent. On the day of move in, the lease will be signed by the client, the RF-35 will be signed, and then the check will be released to the Landlord. Once the lease is signed, a copy of the lease and the signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes. o The practice when a client is going to be living with their US-tie is that a letter of agreement between the case’s primary applicant and the US-tie will be established explaining the amount the client is responsible for paying for rent and utilities. That agreement will then be signed by the client, the US-tie, and will be witnessed by a third party (Caseworker, Program Director, Operations Director). That agreement will then be utilized as the documentation for requesting rent payments on behalf of the client along with the signed RF-35. A copy of this agreement and signed RF-35s will be made available for the client case file and for the Fiscal department for billing purposes. o The practice when two unrelated clients are going to be living together is as follows: all appropriate required documentation establishing the responsibilities between the two clients will be established. The lease and all agreements will then be signed and will be witnessed by a third party (Caseworker, Program Director, Operations Director). The lease and signed agreement will then be utilized as the documentation for requesting rent payments on behalf of the clients along with the signed RF-35s for each case. A copy of the lease, this agreement, the signed RF-35s will be made available for each of the clients’ case files and for the Fiscal department for billing purposes. o Rent payments made after the initial payment will be made in the amount of the client’s rent according to the lease and will be accompanied by a signed RF-35. A copy of each signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes. - Utilities o Educate the clients to turn utility bills into the Caseworker and have the client sign a RF-35 in the amount of the utility bill. The Caseworker then gives the utility bill to the Program Director to enter the invoice into the accounting software for payment. A copy of the utility bill and the signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes. o If the Landlord pays the utilities and seeks reimbursement, the landlord will provide a copy of an invoice for the client to turn into the Caseworker and have the client sign a RF-35 for the amount of the utility bill. The Caseworker then gives the invoice to the Program Director to enter the invoice into the accounting software for payment. A copy of the invoice and the signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes.

View Audit 10691

Finding 8113 (2023-002)

Significant Deficiency 2023

Black Hills Works, Inc.

SD

HUD Housing Programs Special Tests & Provisions Cash Management

Finding #2023-002 – Residual Receipts Reserves and Tenant Security Deposits Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end ...

Finding #2023-002 – Residual Receipts Reserves and Tenant Security Deposits Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end and proper collection of security deposits, as required by U.S. Department of Housing and Urban Development. Anticipated Completion Date: Fiscal year 2024, as a new Equipment and Facilities Operations Manager was hired.

View Audit 10690

Finding 8096 (2023-004)

None 2023

Bridgeport Independent School District

TX

Cash Management School Nutrition Programs

The District agrees with the finding and will work with TDA to develop a plan to spend the excess fund balance on approved NSBLP expenditures, and maintain an appropriate amount of fund balance in the future.

View Audit 10653

Finding 8074 (2023-002)

Significant Deficiency 2023

Easter Seals Metropolitan Chicago INC

IL

Questioned Costs Cash Management Period of Performance

Management’s Corrective Action Plan Management takes its responsibility to maintain effective internal control over the federal award that provides reasonable assurance that the agency is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the...

Management’s Corrective Action Plan Management takes its responsibility to maintain effective internal control over the federal award that provides reasonable assurance that the agency is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the award seriously and gave significant consideration to what additional controls would be effective to ensure the proper amount of indirect costs are charged to all federal grants. To prevent another occurrence, the organization will: On October 17, 2023, the agency refunded the indirect costs that were overbilled in error. By December 31, 2023 and annually thereafter, the Director of Grants Management will provide training and technical assistance to all Grant Specialists and Grant Accountants on allowable costs, including detailed training on proper determination of indirect costs for each grant. This training will also be incorporated into the onboarding process for any new grant staff. Continue its current policy that the Director of Grants Management complete a detailed review of each grant reconciliation monthly, to ensure all costs charged to the grant are reasonable and necessary for the performance of the award. This review will include appropriate tests of indirect costs including ensuring the appropriate indirect cost base is used, all items required to be excluded from the indirect cost base are excluded, and the appropriate indirect cost rate is applied to the indirect cost base. Continue its monthly analytical review to test the reasonableness of grant revenue relative to grant-funded expenditures. At least twice annually, the Controller will complete a second detailed, documented review of each grant reconciliation to ensure all costs charged to the grant are reasonable and necessary for the performance of the award, which will also include appropriate tests of indirect costs. At the end of each award cycle, the CFO will complete a third detailed, documented review of each grant reconciliation to ensure all costs charged to the grant are reasonable and necessary for the performance of the award, which will also include appropriate tests of indirect costs. Going forward, should indirect rates or methodologies change for any award, the CFO will review the grant reconciliation the first month following the effective date of the change to ensure the change has been properly implemented.

View Audit 10627 Questioned Costs: $1

Finding 8028 (2023-001)

Significant Deficiency 2023

Coldspring-Oakhurst Consolidated Independent School District

TX

Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment

Corrective Action Plan The District will implement procedures to ensure planned capital expenditures, using Elementary and Secondary School Emergency Relief Funds, receive approval by either the U.S. Department of Education or the Texas Education Agency prior to the actual purchase. Person(s) Respon...

Corrective Action Plan The District will implement procedures to ensure planned capital expenditures, using Elementary and Secondary School Emergency Relief Funds, receive approval by either the U.S. Department of Education or the Texas Education Agency prior to the actual purchase. Person(s) Responsible Assistant Superintendent of Business & Finance Anticipated Completion Date Fiscal year 2023-2024

View Audit 10522

Corrective Action Plans

Filters