Corrective Action Plans

Finding 502634 (2023-008)

Significant Deficiency 2023

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Action taken in response to finding: 1. Create a standard procedure for tracking grant expenses: Completed 2. Train staff on procedures: Completed 3. Create an independent review process for all grant tracking: In progress Name of the contact person responsible for corrective action: Keith Flores, C...

Action taken in response to finding: 1. Create a standard procedure for tracking grant expenses: Completed 2. Train staff on procedures: Completed 3. Create an independent review process for all grant tracking: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024

View Audit 324609 Questioned Costs: $1

Finding 502620 (2023-002)

Material Weakness 2023

Promise Healthcare Nfp

IL

Cash Management Internal Control / Segregation of Duties § 200.305

Action taken in response to finding: 1. Develop documentation procedures: In Progress a. Establish a standardized procedure for documenting the preparation and review of drawdown requests. 2. Select appropriate party for independent review: Complete 3. Store and maintain documentation in a shared lo...

Action taken in response to finding: 1. Develop documentation procedures: In Progress a. Establish a standardized procedure for documenting the preparation and review of drawdown requests. 2. Select appropriate party for independent review: Complete 3. Store and maintain documentation in a shared location for future audit and review: Complete Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024

View Audit 324609

Finding 502577 (2023-007)

Significant Deficiency 2023

Okanogan Behavioral Healthcare

WA

Cash Management Allowable Costs / Cost Principles Significant Deficiency

Action taken in response to finding: The grant biller performs additional review of grant billings for accuracy. In addition, the new CFO reviews and approves at a detailed level the grant billing. Name(s) of the contact person(s) responsible for corrective action: Patty Brandt Planned completion ...

Action taken in response to finding: The grant biller performs additional review of grant billings for accuracy. In addition, the new CFO reviews and approves at a detailed level the grant billing. Name(s) of the contact person(s) responsible for corrective action: Patty Brandt Planned completion date for corrective action plan: August 31, 2024

View Audit 324580

Finding 502575 (2023-005)

Significant Deficiency 2023

Okanogan Behavioral Healthcare

WA

Cash Management Allowable Costs / Cost Principles Period of Performance

Action taken in response to finding: The new CFO reviews and approves federal grant draw requests prior to the submission to the granting agency. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: August 31, 2024

View Audit 324580

Finding 502573 (2023-003)

Significant Deficiency 2023

Okanogan Behavioral Healthcare

WA

Allowable Costs / Cost Principles Cash Management Period of Performance

Action taken in response to finding: The program experienced transition in management and staff during FY23. The new Recovery Support Services staff are now fully trained and ensures expenditures are incurred, charged appropriately and supporting documentation is maintained on file. Additionally, ...

Action taken in response to finding: The program experienced transition in management and staff during FY23. The new Recovery Support Services staff are now fully trained and ensures expenditures are incurred, charged appropriately and supporting documentation is maintained on file. Additionally, AP and Finance team review supporting documentation and ensure completeness. Name(s) of the contact person(s) responsible for corrective action: Floral Reed Planned completion date for corrective action plan: June 30, 2024

View Audit 324580

Finding 502572 (2023-002)

Significant Deficiency 2023

Okanogan Behavioral Healthcare

WA

Cash Management Significant Deficiency

Action taken in response to finding: The new CFO reviews and approves federal grant draw requests prior to the submission to the granting agency. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: August 31, 2024

View Audit 324580

Finding 502499 (2023-002)

Significant Deficiency 2023

Catholic Charities West Michigan

MI

Reporting Cash Management Significant Deficiency

Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will rec...

Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will reconcile federal programs to the passthrough agencies 9 months into the fiscal year at a minimum as part of the preparation of the SEFA report.

View Audit 324497

Finding 502476 (2023-001)

Material Weakness 2023

United Piedmont Center for Educational Excellence, INC

NC

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

To address these issues - UPCEE has hired a new Contract Manager (that comes highly recommended and has worked successfully with other TRIO programs) who will continue to do the following: • Oversee office management processes, budgets, and enhance our current way of working with federal timelines....

To address these issues - UPCEE has hired a new Contract Manager (that comes highly recommended and has worked successfully with other TRIO programs) who will continue to do the following: • Oversee office management processes, budgets, and enhance our current way of working with federal timelines. • Ensure billings are kept timely and entered in the financial system for QuickBooks Online and now updates data entry after each completed month. These changes allow for the immediate completion and availability of data to be used for 990 completion and audit processing. • Work in tandem with the UPCEE Executive Director to ensure these tasks are done. With the implementation of these new processes, UPCEE feels very confident that this will prevent any further need for risk management.

View Audit 324484

Finding 502347 (2023-001)

Material Weakness 2023

Catron County

NM

Cash Management Reporting

The County has assigned a specific individual for grant and contract maintenance.

View Audit 324391

Finding 502260 (2023-001)

None 2023

Pharr Affordable Housing Dba Sunset Terrace Senior Village

TX

Cash Management HUD Housing Programs

Tenant security deposit bank account. Contact person - Executive Director. Corrective action planned - The Project will maintain a tenant security deposit bank account in accordance with the regulatory agreement. Anticipated completion date - Within the next fiscal year.

View Audit 324372

Finding 502113 (2023-002)

Significant Deficiency 2023

Community Directions, Inc.

LA

HUD Housing Programs Cash Management Special Tests & Provisions

FINDING #2023-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Park Ridge Apartments, Phase 4 underfunded in the amount of $750. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account an...

FINDING #2023-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Park Ridge Apartments, Phase 4 underfunded in the amount of $750. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. View of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted.

View Audit 324336

Finding 502110 (2023-001)

Material Weakness 2023

The Homeless Families Foundation

OH

Questioned Costs Cash Management Reporting § 200.516

CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: January 1, 2023 through December 31, 2023 CAP Prepared by: Name: Beth Fetzer-Rice Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Fin...

CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: January 1, 2023 through December 31, 2023 CAP Prepared by: Name: Beth Fetzer-Rice Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-001 a. Comments on the Finding and Recommendation. Uniform Guidance stipulates that reimbursements are paid to subrecipients in a timely manner. The Organization did not pay subrecipients in a timely manner for the months of January through June 2023, resulting in $261,999 of untimely reimbursements. b. Action Taken or Planned on the Finding The Organization met with subrecipients prior to December 31, 2023 to establish increased control processes, including outlining documentation requirements, timeframes for reimbursement submission, identifying correct staff contacts for timely communications, and formalizing a timeframe for approving/distributing subrecipient disbursements. The Organization has paid all reimbursements through December 2023 as of February 2024.

View Audit 324321 Questioned Costs: $1

Finding 502025 (2023-001)

Significant Deficiency 2023

Rust College, INC

MS

Student Financial Aid Cash Management

The Finance and Business Department, with the Chief Information Officer, will need more training for procedures for cash drawdowns and expenditure's reconciliation per records and accounts on a timely basis.

View Audit 324217

Finding 501998 (2023-002)

Material Weakness 2023

Athens Land Trust INC

GA

Cash Management Reporting

Corrective Action Plan – The current Finance Director and Housing Director have implemented an updated system that tracks, collects, and assembles the proper documentation for the monthly grant expenditure reports during the last week of the month to ensure timely submissions to the grantor. Even th...

Corrective Action Plan – The current Finance Director and Housing Director have implemented an updated system that tracks, collects, and assembles the proper documentation for the monthly grant expenditure reports during the last week of the month to ensure timely submissions to the grantor. Even though Athens Land Trust is a small organization with less than 25 employees, several staff members are being cross trained on the reporting process to ensure reporting is not disrupted by any potential future staffing changes. The updated system is reviewed periodically at biweekly director meetings to ensure oversight by the Executive Director.

View Audit 324199

Finding 501996 (2023-005)

Material Weakness 2023

Cleveland Urban Minority Alcoholism Outreach Project, Inc.

OH

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.305

As part of the on-boarding process with the virtual accountant, Cleveland UMADAOP will document its financial procedures to ensure consistent execution of financial activities.

View Audit 324194

Finding 501950 (2023-004)

Material Weakness 2023

Delaware County Community College

PA

Cash Management Material Weakness Reporting

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Condition The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the ...

ACCOUNTING FOR GRANTS - MATERIAL WEAKNESS Condition The grants accounts receivable account was not reconciled at year end to properly reflect grant activity. It was noted that grant funds drawn down from the G5 system in April, May, and June 2023 were not recorded in the general ledger. When the College made a journal entry to correct the missing deposits, a clearing account was used not the grants accounts receivable account where the entry should have been posted. Cause The College did not have a written year end closing process for grants or cash accounts. The lack of written procedures, the turnover within the grant accounting staff, and lack of proper oversight from management did not allow grants to be properly accounted for. Recommendation Proper accounting for grants is an integral function for the College. The timely and accurate reporting of expenses and the related cash receipts allows for proper grant management of available funds to be expended in the period of availability. The College should review the responsibilities of the staff within the accounting department to ensure that an individual is dedicated to maintaining accurate grant reconciliations and in contact with the various grant managers. The College also should ensure proper oversight is in place to oversee the grant reporting process. Management Response We agree with the auditor's comments. The College is reviewing standard operating procedures for all grant activity. Guidelines for ensuring proper accounting of grant funding, drawdowns, reconciliation, and entry into the general ledger are being reviewed. Procedures and training will be implemented by the end of the FY 2025.

View Audit 324121

Finding 501945 (2023-007)

Significant Deficiency 2023

Delaware County Community College

PA

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

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evide...

Federal Program COVID-19 Education Stabilization Fund (ALN 84.425 C, F, & M) and Student Financial Assistance Cluster (ALN 84.033, 84.063, and 84.268) Condition The College did not locate evidence that the lost revenue calculation was performed before drawdown was completed in the G5 system. Evidence of approval to drawdown funds form the G5 system was also not located by management. Cause Turnover within the accounting office and lack of proper oversight from management led to the lack of evidence to support the timing of drawdowns reported to be located and provided to the auditor. Recommendation The College should revisit its internal control procedures to ensure that direct and material compliance requirement are being followed and controls are implemented to ensure the processes are followed and assign accountability for completion. The procedures should be documented to allow new employees an understanding of the grant requirements and how they are fulfilled. Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be implemented by the end of FY 2025.

View Audit 324121

Finding 501894 (2023-002)

Material Weakness 2023

Access, INC

CA

Questioned Costs Cash Management Material Weakness § 200.303

Management will undertake the following corrective actions to address the material weakness identified: 1. Provide additional training to staff involved in payroll processing. 2. Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved b...

Management will undertake the following corrective actions to address the material weakness identified: 1. Provide additional training to staff involved in payroll processing. 2. Establish procedures and implement more precise controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award.

View Audit 324039 Questioned Costs: $1

Finding 501890 (2023-001)

Material Weakness 2023

Village of Winnetka

IL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2023 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct the recording of GASB 87. Plan: The Village Finance Director will implement internal controls to review all GASB 87 Agreements and record accor...

Finding 2023 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct the recording of GASB 87. Plan: The Village Finance Director will implement internal controls to review all GASB 87 Agreements and record accordingly prior to audit fieldwork. Anticipated Date of Completion: December 31, 2024

View Audit 324028

Finding 501830 (2023-002)

Significant Deficiency 2023

Town of Salem

NH

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

The corrective action to be taken will be to created formal policies and procedures to ensure there is a second person involved in the reporting process. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director

View Audit 323932

Finding 501772 (2023-006)

Material Weakness 2023

Sangamon County, Illinois

IL

Questioned Costs Cash Management § 200.303 § 200.305

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the reimbursement request and documentation be retained. Reconciliations should be reviewed and approved by an ind...

Low-Income Home Energy Assistance Program (LIHEAP) – Assistance Listing No. 93.568 Recommendation: We recommend the County design controls to ensure the accounting records reconcile to the reimbursement request and documentation be retained. Reconciliations should be reviewed and approved by an individual other than the preparer at the time of the request and this documentation should be retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure proper compliance with all program requirements. Community Resources staff have been trained on keeping proper detailed records of all cash draws. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Director of Community Resources. Planned completion date for corrective action plan: July 1, 2024

View Audit 323864 Questioned Costs: $1

Finding 501693 (2023-002)

Significant Deficiency 2023

Chaska Manor Dba: Talheim

MN

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

SIGNIFICANT DEFICIENCY 2023-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding...

SIGNIFICANT DEFICIENCY 2023-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management adopt policies of earlier deposit or switch to electronic methods. Name of the contact person responsible for corrective action: Nicole Chwala, CEO Planned completion date for corrective action plan: December 2024

View Audit 323755

Finding 501551 (2023-004)

Significant Deficiency 2023

City of Avon Park

FL

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: We recommend the City designate a responsible and qualified grant manager and establish internal controls for matching requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is in the process of establishing interal controls for reporting and will review and file all future required reports in a timely and accurate manner. Name(s) of the contact person(s) responsible for corrective action: Melody Sauerhafer Planned completion date for corrective action plan: 09/30/2024

View Audit 323605

Finding 501546 (2023-003)

Significant Deficiency 2023

Stand Down Housing Westerly, Inc.

RI

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

FINDING 2023-003: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will immediately transfer the delinquent surplus cash to the residual receipts reserve account and implement robust internal controls to ensure all future deposits are ...

FINDING 2023-003: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will immediately transfer the delinquent surplus cash to the residual receipts reserve account and implement robust internal controls to ensure all future deposits are made promptly and in compliance with the Regulatory Agreement. Action Taken: Management has transferred the overdue amount to the residual receipts reserve account and implemented enhanced internal controls to prevent future non-compliance.

View Audit 323597

Finding 501543 (2023-002)

Significant Deficiency 2023

Stand Down Housing, Inc.

RI

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in th...

FINDING 2023-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in the subsequent period alongside the normal required contributions. Action Taken: The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement.

View Audit 323596 Questioned Costs: $1

Corrective Action Plans

Filters