Corrective Action Plans

Finding 560793 (2024-004)

Material Weakness 2024

NY

Allowable Costs / Cost Principles Cash Management § 200.305 § 200.414

Views of Responsible Officials: Federal grant requests and reporting is the function of three teams: Programs, Development and Finance. Prior to the hiring of the VP-Finance, the Associate Director, Grants Management and Compliance met with the Associate Director, Partnerships on a quarterly basis t...

Views of Responsible Officials: Federal grant requests and reporting is the function of three teams: Programs, Development and Finance. Prior to the hiring of the VP-Finance, the Associate Director, Grants Management and Compliance met with the Associate Director, Partnerships on a quarterly basis to discuss required program spend reimbursements and projected program cash needs prior to submitting the formal requests. With the onboarding of the new VP-Finance, internal review processes were changed to incorporate more robust segregation of duties, alignment with the internal cash management policies and procedures and formal review of drawdown requests prior to submission. The VP-Finance became a permanent employee in October 2024 and since then all submissions have obtained the appropriate approval prior to submission.

View Audit 356562

Finding 560552 (2024-001)

Material Weakness 2024

Home Share 092-Hd017

MN

HUD Housing Programs Cash Management Material Weakness

Supportive Housing for Persons with Disabilities (Section 811) – Assistance Listing No. 14.181 Recommendation: It is recommended that the Project continue to monitor the deposit of Home Share funds into Accord’s operating account & transfer the funds in a timely manner. In addition, a review of the ...

Supportive Housing for Persons with Disabilities (Section 811) – Assistance Listing No. 14.181 Recommendation: It is recommended that the Project continue to monitor the deposit of Home Share funds into Accord’s operating account & transfer the funds in a timely manner. In addition, a review of the bank reconciliation should be documented to support that the deposits were reviewed and transferred timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have taken corrective action to ensure that funds are transferred to the appropriate account in a timely manner and have strengthened our review procedures to confirm compliance. We are actively working with Remit Plus & Sunrise Bank to prevent future delays and ensure ongoing compliance with federal regulations. Name(s) of the contact person(s) responsible for corrective action: Jes Cuoco Planned completion date for corrective action plan: May 31, 2025

View Audit 356481

Finding 560543 (2024-005)

Significant Deficiency 2024

Hillcrest Family Services, INC

IA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2024-005 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance Listing Number: 93.829 Finding Summary: During audit testing of reimbursement...

Finding 2024-005 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance Listing Number: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentation available for the review and approval procedures performed. Responsible Individuals: Joshua Duame, Fractional CFO Corrective Action Plan: Management agrees with the finding. There was turnover in staff and the prior CFO did not keep a record of his review over cash management. In the future, management will ensure that documentation of the approval process for reimbursement is kept. Anticipated Completion Date: 5/1/2025

View Audit 356459

Finding 560540 (2024-002)

Significant Deficiency 2024

Aids Taskforce of Greater Cleveland, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Explanation...

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with payroll should be coordinated with payroll department ensuring duplicate payroll is not being processed and approved. Name(s) of the contact person(s) responsible for corrective action: Simpson Huggins Planned completion date for corrective action plan: December 31, 2025 If the Oversight Agency has questions regarding this plan, please call Simpson Huggins 216-621-0766

View Audit 356447 Questioned Costs: $1

Finding 560526 (2024-001)

Significant Deficiency 2024

Town of Townsend

MA

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

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: Town Administrator with the Selectboard will explore examples of Federal Award Policies with assistance of Town Counsel to prepare a draft for consideration. Anticipated Completion...

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: Town Administrator with the Selectboard will explore examples of Federal Award Policies with assistance of Town Counsel to prepare a draft for consideration. Anticipated Completion Date: End of 2025 Contact: Town Administrator Nelson Mui, nmui@townsendma.gov, 978-597-1700 x1703

View Audit 356423

Finding 560493 (2024-002)

Material Weakness 2024

Western States Cancer Research Ncorp

CO

Subrecipient Monitoring Cash Management Material Weakness

Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of cash management. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document ...

Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of cash management. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 356401

Finding 560413 (2024-001)

None 2024

Booth Manor, Inc.

IN

Questioned Costs Cash Management HUD Housing Programs

The remaining required Residual Receipts deposit was deposited in February 2024. New management has taken over and will ensure any required deposits are made on time.

View Audit 356323 Questioned Costs: $1

Finding 560338 (2024-001)

Significant Deficiency 2024

Mid-State Child Care and Nutrition

AZ

Cash Management

Corrective Action Planned will include technical assistance which staff on review of the menu/meal counts, creditable meal components for accuracy, dates received and children in attendance and ratios. Director and Co-Director will carefully review the provider's menus to ensure that menus are mathe...

Corrective Action Planned will include technical assistance which staff on review of the menu/meal counts, creditable meal components for accuracy, dates received and children in attendance and ratios. Director and Co-Director will carefully review the provider's menus to ensure that menus are mathematically accurate. We will contact our providers via newsletter, website, annual training and correspondence of ongoing changes and reminders for compliance of credible mealtimes and reimbursement.

View Audit 356248

Finding 560217 (2024-002)

Significant Deficiency 2024

International Rescue Committee, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

2024-002 Allowable Indirect Costs Federal Agencies: U.S. Department of Health and Human Services, and U.S. Department of the Treasury Program Titles and ALN Numbers: 1.ALN #93.566: Refugee and Entrant Assistance State/Replacement Designee Administered Programs2.ALN #93.676: Unaccompanied Children Pr...

2024-002 Allowable Indirect Costs Federal Agencies: U.S. Department of Health and Human Services, and U.S. Department of the Treasury Program Titles and ALN Numbers: 1.ALN #93.566: Refugee and Entrant Assistance State/Replacement Designee Administered Programs2.ALN #93.676: Unaccompanied Children Program3.ALN #21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Grant Numbers: U.S. Department of Health and Human Services: 1. Refugee and Entrant Assistance State Administered Programs/Refugee andEntrantAssistance State / Replacement Designee Administered Programs: a. Florida Department of Children and Families: Comprehensive Refugee Services -Leon County (Tallahassee), Florida (ALN 93.566, award number LK207) b. Maryland Department of Human Resources MORA Office: i. Refugee Transitional Cash Assistance (RTCA) Maryland (ALN93.566,award number FIA/RTCA-23-507) ii. Refugee Transitional Cash Assistance (RTCA) Maryland (ALN93.566,award number FIA/RTCA-24-507) iii. Extended Case Management Program (ALN 93.566, award numberFIA/ECMP-24-514) c.New York State Office of Temporary & Disability Assistance: Refugee SchoolImpact Program (RSIP) (ALN 93.566, award numberTDA01 C00948GG-3410000) d. Catholic Charities, Diocese of Fort Worth: i. Refugee Cash Assistance (ALN 93.566, award number FFY2024-22536C-CMA) ii. Refugee Support Services (RSS) Program (ALN 93.566, award numberFFY2024-27927C-RSS) iii. Refugee Cash and Medical Assistance (CMA) Program (ALN 93.566,awardnumber FFY2024-27927C-CMA) iv. Refugee Support Services (RSS) Program - Afghan SupplementalAppropriations (ASA) (ALN 93.566, award number FFY2024-27927C-ASA-RSS) e. Colorado Department of Human Services: REACH: Cash and MedicalAssistance(ALN 93.566, award number 24 IHGA 184529) 2. Unaccompanied Children Program/Heartland Human Care Services:UnaccompaniedMinors (ALN 93.676, award number 90ZU0358-03-00) U.S. Department of Treasury: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: 1. City of Phoenix: ARPA Funding Round 2 (ALN 21.027, award number 157893-0 FE) 2. Maricopa County (Arizona): Refugee Relocation Program - RA Services (ALN 21.027,award number C-73-23-083-X-00) Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to update and strengthen internal controls to ensure indirect costs are applied correctly and any correction is completed within the applicable fiscal year: 1. A communication will be released to all IRC finance staff to share this exception and reinforce the requirement that: i) indirect cost rates, and any applicable exclusions are provided to the consolidation unit at the start of each award, ii) Indirect cost calculation are reviewed and reconciled between the invoice and the General ledger. 2. A tool will be released to be used by all field finance leads monthly, before the submission of invoices, and at the closure of each award to verify the accuracy of the indirect cost calculation. Any differences identified will be adjusted. 3. The awards financial management unit and the regional finance teams will apply the above tool on a quarterly basis for additional oversight and monitoring for any discrepancies. Anticipated Completion Date: September 30, 2025

View Audit 356152

Finding 560106 (2024-002)

Significant Deficiency 2024

City of Camden Board of Education

NJ

School Nutrition Programs Cash Management Reporting

Daily meal county reports will be reviewed and verified that it agrees to the edit check worksheets prior to monthly reimbursement submission. Any differences will be properly investigated and resolved.

View Audit 356115

Finding 560066 (2024-001)

Significant Deficiency 2024

Mrc Housing Development Fund Company INC

NY

Questioned Costs HUD Housing Programs Cash Management

The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened

View Audit 356000 Questioned Costs: $1

Finding 560061 (2024-006)

Material Weakness 2024

Camden County Technical Schools

NJ

School Nutrition Programs Cash Management Reporting

Edit Check Worksheets will be matched to requests for State of NJ Division of Agriculture reimbursement on a monthly basis for accuracy.

View Audit 355995

Finding 560058 (2024-001)

Significant Deficiency 2024

South Eastern Development Foundation

SD

Reporting Cash Management Matching / Level of Effort / Earmarking

Response: We agree with this finding. Management and staff will implement additional procedures and controls to ensure that future RLF reporting is complete and accurate. The additional procedures will include a review of the report to be filed including all supporting documentation by either the Se...

Response: We agree with this finding. Management and staff will implement additional procedures and controls to ensure that future RLF reporting is complete and accurate. The additional procedures will include a review of the report to be filed including all supporting documentation by either the Senior Vice President or President/CEO. In addition, a copy of the filed report signed by the preparer and reviewer will be maintained by the organization. The report in question has been corrected and resubmitted to the cognizant agency.

View Audit 355994

Finding 559995 (2024-006)

Significant Deficiency 2024

Shelby County, Tn

TN

Internal Control / Segregation of Duties Cash Management Reporting § 200.330

A new management team is in place for the referenced department and training will be provided to ensure that all staff understand the levels of approval needed before expending funds. The Grants Office, which is in development, will provide additional training and oversight to ensure that grant poli...

A new management team is in place for the referenced department and training will be provided to ensure that all staff understand the levels of approval needed before expending funds. The Grants Office, which is in development, will provide additional training and oversight to ensure that grant policies and procedures are being adhered to throughout the County. The Grants Office will be providing grants compliance oversight to ensure timely and accurate submission of all grant-related reports and billings. The County's new ERP system, which includes a grants management module, will allow grantees to more readily monitor, record and report on grant activity. Responsible for Corrective Action: Dorcas Young Griffin, Deputy Chief Administrative Officer and Danielle Schonbaum, Deputy Director, Finance and Administration Anticipated Completion Date: July, 2025

View Audit 355905

Finding 559993 (2024-004)

Significant Deficiency 2024

Shelby County, Tn

TN

Reporting Cash Management

In the response to 2024-003 above, it is noted that the County is establishing a Grants Office which will provide greater oversight. The Grants Office will have a master list of all grants and will ensure that all reports and billings are submitted timely. This staff is completely dedicated to grant...

In the response to 2024-003 above, it is noted that the County is establishing a Grants Office which will provide greater oversight. The Grants Office will have a master list of all grants and will ensure that all reports and billings are submitted timely. This staff is completely dedicated to grants, their management and compliance. This additional layer of oversight will ensure timely billing. The County's new ERP system, which includes a grants management module, will allow grantees to more readily monitor, record and report on grant activity. There will be extensive training as the County converts to the new ERP system to ensure full utilization of the grants module. Responsible for Corrective Action: Dorcas Young Griffin, Deputy Chief Administrative Officer and Danielle Schonbaum, Deputy Director, Finance and Administration Anticipated Completion Date: July, 2025

View Audit 355905

Finding 559919 (2024-001)

Significant Deficiency 2024

Winslow Gardens

RI

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAS, Inc. 50 Washington Street Westborough, MA 01581 Audit period: Decemb...

March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAS, Inc. 50 Washington Street Westborough, MA 01581 Audit period: December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS NONE FINDINGS-FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Operating Assistance for Troubled Multifamily Housing Projects-CFDA No. 14.164. Recommendation: It is recommended that the Organization review and strengthens its internal controls and procedures to ensure timely transfers to the residual receipts account. This may include implementing additional oversight to ensure compliance with the established timelines. Action Taken: Management is in agreement with this finding. Winslow Gardens is acitvely working with HUD to determine next steps for the residual receipts and a solution to the outstanding Flex Subsidy Loan. If the grantor has questions regarding this plan, please call Joseph Durand at 401-438-7210 Ext. 111 Sincerely yours, Joseph Durand, Chief Financial Officer

View Audit 355860

Finding 559909 (2024-002)

Material Weakness 2024

Swanton Local School District

OH

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303

Management is aware and understands the importance of compliance with federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 355837

Finding 559786 (2024-001)

Significant Deficiency 2024

Gloucester County Special Services School District

NJ

Cash Management Period of Performance Internal Control / Segregation of Duties

In order to strengthen internal controls, the School District will train the staff responsible for reimbursement requests, final reports, and amendments as well as those responsible for purchasing for the grant to ensure that there is proper supporting documentation and grant management. The traini...

In order to strengthen internal controls, the School District will train the staff responsible for reimbursement requests, final reports, and amendments as well as those responsible for purchasing for the grant to ensure that there is proper supporting documentation and grant management. The training will include but is not limited to: NJ Finance law, good business practice, as well as a review of the purchasing manual. After this training in completed, the business office will be responsible for the review of reimbursement requests, final reports, amendments and purchases, prior to completion and submission to ensure compliance with the grant requirements and purchasing laws.

View Audit 355757

Finding 559757 (2024-006)

None 2024

Yorkville Community Unit School District 115

IL

Cash Management

Finding No.: 2024-006S Condition: Expenditures submitted for reimbursement did not match the functions in the approved budget. Plan: Management plans to implement procedures to ensure review of budget to actual expenditures. Anticipated Date of Completion: 6/30/2026 Name of Contact Person: Kreg Wesl...

Finding No.: 2024-006S Condition: Expenditures submitted for reimbursement did not match the functions in the approved budget. Plan: Management plans to implement procedures to ensure review of budget to actual expenditures. Anticipated Date of Completion: 6/30/2026 Name of Contact Person: Kreg Wesley, Executive Director of Finance and Operations

View Audit 355704

Finding 559755 (2024-004)

Material Weakness 2024

Yorkville Community Unit School District 115

IL

Questioned Costs Procurement, Suspension & Debarment Cash Management

Finding No.: 2024-004S Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly. Plan: Management plans to implement proce...

Finding No.: 2024-004S Condition: Some of the expenditures submitted for reimbursement were incorrect due to the District using purchase orders to prepare the expenditure reports, not amounts invoiced and paid, as well as reports not being reviewed properly. Plan: Management plans to implement procedures to ensure that expenditure reports are prepared based on invoices paid and there is careful review of reports. Anticipated Date of Completion: 6/30/2026 Name of Contact Person: Kreg Wesley, Executive Director of Finance and Operations

View Audit 355704 Questioned Costs: $1

Finding 559720 (2024-002)

Material Weakness 2024

City of Salem School District

NJ

Cash Management Reporting Internal Control / Segregation of Duties

The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursement request, etc. School Business Administrator. 2024-2025 fiscal year.

View Audit 355619

Finding 559701 (2024-008)

Significant Deficiency 2024

Community Christian College

CA

Student Financial Aid Cash Management Significant Deficiency

Condition During our testing, the College was unable to provide evidence of these Direct Loan reconciliations being performed monthly. Corrective Action(s): Community Christian College will include cash management for Direct Loans into our reconciliation process: Monthly meetings will be held each m...

Condition During our testing, the College was unable to provide evidence of these Direct Loan reconciliations being performed monthly. Corrective Action(s): Community Christian College will include cash management for Direct Loans into our reconciliation process: Monthly meetings will be held each month between the Financial Aid Department and the Accounting Department. Monthly reconciliation will begin May 2025.

View Audit 355581

Finding 559152 (2024-004)

Material Weakness 2024

Catholic Charities Community Services, Inc. and Subsidiaries

AZ

Cash Management Material Weakness Reporting

Item: 2024-004 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is require...

Item: 2024-004 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency. Condition: Of the nine reports tested, there was no evidence of management review or approval for one of the reports prior to submission to the granting agency. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented.

View Audit 355383

Finding 559150 (2024-003)

Material Weakness 2024

Catholic Charities Community Services, Inc. and Subsidiaries

AZ

Cash Management Material Weakness Reporting

Item: 2024-003 Assistance Listing Number: 64.033 Program: VA Supportive Services for Veteran Families Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is requir...

Item: 2024-003 Assistance Listing Number: 64.033 Program: VA Supportive Services for Veteran Families Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency. Condition: For four reports tested, there was no evidence of management review or approval of the reports prior to submission to the granting agency. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented.

View Audit 355383

Finding 559145 (2024-002)

Material Weakness 2024

Catholic Charities Community Services, Inc. and Subsidiaries

AZ

Cash Management Material Weakness Reporting

Item: 2024-002 Assistance Listing Number: 93.566 Program: Refugee and Entrant Assistance - State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Department of Economic Security Compliance Requirement: Reporting C...

Item: 2024-002 Assistance Listing Number: 93.566 Program: Refugee and Entrant Assistance - State/Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Department of Economic Security Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency. Condition: For seven reports tested, there was no evidence of management review or approval of the reports prior to submission to the granting agency. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented.

View Audit 355383

Corrective Action Plans

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