Corrective Action Plans

Finding 498661 (2023-001)

Significant Deficiency 2023

AL

HUD Housing Programs Internal Control / Segregation of Duties

2023-001 ALN 14.872 – Public Housing Capital Funds Program – Wage Rate Requirements The Executive Director agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Erika Turner ...

2023-001 ALN 14.872 – Public Housing Capital Funds Program – Wage Rate Requirements The Executive Director agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Erika Turner Projected Completion Date: December 31, 2024

View Audit 321371

Finding 498612 (2023-003)

Material Weakness 2023

Village of Hales Corners

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Village Management staff will prepare the support document, the Village Administrator will review the support and submit to the appropriate approving Department for their submittals to the programs on a month end basis.

View Audit 321343

Finding 498598 (2023-002)

Significant Deficiency 2023

City of Olympia

WA

Subrecipient Monitoring Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Olympia January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 2...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Olympia January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-002 Finding caption: The City had inadequate internal controls for ensuring compliance with federal requirements for subrecipient monitoring. Name, address, and telephone of City contact person: Darian Lightfoot, Director of Housing and Homeless Response 601 4th Ave E, Olympia, WA 98501 (360)753-8033 Corrective action the auditee plans to take in response to the finding: The City takes seriously the use of federal funds and the compliance requirements associated with them. While there were no compliance violations found due to this lack of controls, the Housing and Homelessness Response team is committed to learning more about compliance requirements as well as documenting how those requirements were met. We will be scheduling trainings and implementing new procedures to adequately document our compliance requirement processes. We thank the auditors for bringing the requirements to our attention. Anticipated date to complete the corrective action: 12/31/2024

View Audit 321336

Finding 498587 (2023-001)

Material Weakness 2023

Housing Initiatives, INC

WI

Reporting Internal Control / Segregation of Duties

Criteria: Proper financial closing and reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated and presented in accordance with applicable standards. These procedures should be followed not only for yearend clos...

Criteria: Proper financial closing and reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated and presented in accordance with applicable standards. These procedures should be followed not only for yearend closing and reporting, but on a routine basis to ensure financial records are accurate through the reporting period. Condition: During audit procedures, the auditors proposed audit adjustments and account reclassification entries that, if not made, would have resulted in the financial statements being materially misstated. Specifically, adjustments were necessary to reconcile federal grant funds received but not accurately reflected in the financial records. Additionally, adjustments were necessary to reconcile the rental revenues between tenant payments and government subsidized rental payments. Cause: Certain adjustments for yearend accruals were not made by management. Additionally, certain reclassification adjustments were not identified that were necessary to present the financial statements accurately in accordance with applicable standards. Internal control processes and procedures do not currently include a review of actual rental payment transactions after the initial transaction is recorded. As a result, when actual rental payment funding sources differ from that of the initial transaction generated from the tenant management system, changes are not being identified or reflected in the financial records. Effect: Housing Initiatives, Inc.’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Questioned Costs: Not applicable Auditor’s Recommendation: The auditor will continue to work with Housing Initiatives, Inc., providing information and training where needed, to make Housing Initiatives, Inc. personnel more knowledgeable about its responsibility for the financial statements. The auditor recommends that Housing Initiatives, Inc. review the various monthly and year-end processes and transactions necessary to close and reconcile the financial records. Auditee’s Response: Housing Initiatives, Inc. acknowledges its responsibility for the financial statements and proper presentation of such. Housing Initiatives, Inc. has continued to work with internal staff as well as consultants to continually update processes and procedures to ensure that financial activity is properly captured and recorded.

View Audit 321330

Finding 498582 (2023-002)

Significant Deficiency 2023

Sunshine Community Health Center, Inc.

AK

Special Tests & Provisions Eligibility Significant Deficiency

Federal Award Finding: 2023-002 Significant Deficiency in Internal Control and Noncompliance with Special Tests and Provisions in Application of Organization's Sliding Fee Discounts Policy Name and Contact Person: Gina McCullough, Chief Financial Officer 907-733-2273 gmccullough@sunshineclinic.org C...

Federal Award Finding: 2023-002 Significant Deficiency in Internal Control and Noncompliance with Special Tests and Provisions in Application of Organization's Sliding Fee Discounts Policy Name and Contact Person: Gina McCullough, Chief Financial Officer 907-733-2273 gmccullough@sunshineclinic.org Corrective Action: The Organization will take steps to ensure that staff are proficient in the completion of the application of the slide adjustments within the EHR system and are working to improve the review process of those adjustments applied to ensure compliance. Proposed Completion Date: June 30, 2024

View Audit 321325

Finding 498580 (2023-001)

Material Weakness 2023

Coos-Curry Housing Authority

OR

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness

U.S. Department of Housing and Urban Development Housing Voucher Cluster (Section 8 Housing Choice Vouchers AL # 14.871) Material Weakness 2023-001 Special Tests – Reasonable Rent Recommendation: We recommend the Authority enhance internal controls to ensure internal controls over the Reasonable R...

U.S. Department of Housing and Urban Development Housing Voucher Cluster (Section 8 Housing Choice Vouchers AL # 14.871) Material Weakness 2023-001 Special Tests – Reasonable Rent Recommendation: We recommend the Authority enhance internal controls to ensure internal controls over the Reasonable Rent and other grant compliance requirements are established to ensure compliance is maintained. Plan of Action: The Authority agrees with this finding. Prior to audit, the Authority had begun taking steps to correct this issue after an internal audit of tenant files determined that Rent Reasonableness documentation was missing. The steps that have been take are: 1. Employees were made aware of the issue, and training was provided to ensure that rent reasonable was reviewed and documented. 2. The use of a check list was developed to ensure the rent reasonableness steps and documentation has been performed and included in the tenant file. Going forward additional steps to ensure correction of the finding have been added. Two lines have been added to the check list. The first line is for the Eligibility Specialist to initial that all steps in the checklist have been performed and documented. The next line is for the HCV Specialist to initial that they have received the file and reviewed it to make sure that all steps of the checklist have been completed and documented within the file. Date of implementation: July 13, 2023

View Audit 321322

Finding 498579 (2023-001)

Significant Deficiency 2023

City of Chisholm

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Lack of segregation of duties - significan deficiency Name of contact person responsible for corrective acttion - Devin Ceglar, City Clerk-Treasurer Corrective action planned - The City Clerk-Tre...

Lack of segregation of duties - significan deficiency Name of contact person responsible for corrective acttion - Devin Ceglar, City Clerk-Treasurer Corrective action planned - The City Clerk-Treasurer will attempt to monitor transactions and structure the duties of the office personnel to ensure as much segregation of duties as possible within the City's staffing limitations and funding contraints. Anticipated completion date - ongoing

View Audit 321321

Finding 498543 (2023-003)

Material Weakness 2023

Town of Arcadia

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Project and Expenditure (P&E) report covering April 1, 2022, to March 31, 2023, was submitted without a review or oversight process in place to prevent or detect and cor...

FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Project and Expenditure (P&E) report covering April 1, 2022, to March 31, 2023, was submitted without a review or oversight process in place to prevent or detect and correct errors. As a result, errors in reporting were identified. Contact Person Responsible for Corrective Action: Jennifer Pickett Contact Person Phone Number: 317-984-3512 jennifer.pickett@arcadia.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When the Clerk-Treasurer goes to do the Project and Expenditure report next, she will have the Grant Administrator set with her to complete the form. After the form is completed and has no errors the Clerk Treasurer will print the report off and allow her Deputy Clerk Treasurer to review it. Anticipated Completion Date: This will be corrected in 2025 when the report must be submitted again.

View Audit 321300

Finding 498533 (2023-002)

Significant Deficiency 2023

Outagamie County

WI

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

Significant Deficiency in Internal Control over Compliance, Other Matters 2023-002 Reporting Recommendation: We recommend the County review its processes and implement controls to formally review these quarterly reports and that they are compared and reconciled to the general ledger. Explanation ...

Significant Deficiency in Internal Control over Compliance, Other Matters 2023-002 Reporting Recommendation: We recommend the County review its processes and implement controls to formally review these quarterly reports and that they are compared and reconciled to the general ledger. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County is planning a more in-depth checklist of accounts to be reconciled and journal entries to be made along with regular check in and team meetings to meet the deadlines. Name(s) of the contact person(s) responsible for corrective action: Michelle Uitenbroek, Finance Director Planned completion date for corrective action plan: December 31, 2024 If the granting agencies have questions regarding this plan, please call Michelle Uitenbroek, Finance Director at 920-832-1674.

View Audit 321277

Finding 498531 (2023-001)

Material Weakness 2023

Howard County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The Deputy Auditor prepared the quarterly reports and the Auditor reviewed the reports; however, the control was not effective and did not detect and allow correction of mat...

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The Deputy Auditor prepared the quarterly reports and the Auditor reviewed the reports; however, the control was not effective and did not detect and allow correction of material misstatements prior to submission. Two of the four quarterly reports submitted during the audit period were selected for testing. For the two reports tested, all activity for the reporting period was not included, information submitted was not supported by the County's records, and the reports were not fairly presented Contact Person Responsible for Corrective Action: Jessica Secrease Contact Phone Number and Email Address: 765-456-2804 Jessica.secrease@howardcountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County will follow the internal controls established, including policies and procedures to ensure that the County provides the Treasury with complete and accurate information for the P&E Report in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The Chief Deputy will continue to work with the Projects Manager to ensure the reporting is accurate and all obligations and expenditures are reported correctly before sending the information to a third-party vendor. The Auditor will review and approve any reporting prior to submission. Initialed reports will be kept within the grant file. Anticipated Completion Date: September 2024

View Audit 321268

Finding 498527 (2023-001)

Significant Deficiency 2023

Boys & Girls Clubs of South Puget Sound

WA

Reporting Internal Control / Segregation of Duties

Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Condition Schedule for Expenditures of Federal Awards was overstated by $303,678 due to several errors. CORRECTIVE ACTION: Beginning September 2024, Cindy Nguyen, Director of Finance will work with the Director of Data to keep and ma...

Preparation of Schedule of Expenditures of Federal Awards ("SEFA") Condition Schedule for Expenditures of Federal Awards was overstated by $303,678 due to several errors. CORRECTIVE ACTION: Beginning September 2024, Cindy Nguyen, Director of Finance will work with the Director of Data to keep and maintain a rolling SEFA schedule for the year. The total expenditures will be updated monthly by the Director of Data, who also creates and submits all of our grant billings. After which, the Director of Finance will go into the SEFA schedule to confirm the expenditure totals by comparing them to the GL. If any variances exist, the Director of Finance will reach out to the Director of Data to investigate the variances and document why potential variances would exist. They will also meet on a quarterly basis to review the SEFA to make sure nothing was missed or needs correcting.

View Audit 321263

Finding 498518 (2023-004)

Significant Deficiency 2023

Marquette County

WI

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2023-004 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster State ID Numbers and Titles: 435.283 IMAA State Share 395.168 Elderly and Handicapped County Aids Award Numbers: Unknown Federal Agency: U.S. Department of Health and Human Services Pass-Throu...

Finding 2023-004 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster State ID Numbers and Titles: 435.283 IMAA State Share 395.168 Elderly and Handicapped County Aids Award Numbers: Unknown Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services State Agencies: Wisconsin Department of Health Services Wisconsin Department of Transportation Criteria: 2 CRF 200.303 Internal Controls requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The State Single Audit Guidelines (SSAG) require that local entities receiving State awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including appropriate review and approval of expenditures. Condition/Context: During our testing, we were unable to view approval for the following number of expenditures in each program: • 93.778: 4 out of 7 of the expenditures tested. • 395.168: 15 out of 40 of the expenditures tested. • 435.283: 3 out of 6 of the expenditures tested. These samples were not statistically valid. Corrective Action Plan Corrective Action Planned: In response to Finding 2023-004 regarding Internal Control Over Financial Reporting, note that the County is aware that there is a lack of controls over its year-end financial reporting process. The County will endeavor to evaluate the need to increase additional staff to meet the deficiencies noted in the finding. However, because of its size, the County does not feel it is cost-effective to hire the number of employees needed to complete these tasks in-house at this point in time and will rely on an outside audit firm to review financial statements, disclosures and schedules. County administration and financial staff review the adjustments and reports prepared by the auditors to ensure the accuracy of the information. Name(s) of Contact Person(s) Responsible for Corrective Action: Ron Barger, Marquette County Administrator. Anticipated Completion Date: Administration will examine the lack of internal financial reporting on an ongoing basis and consider adding additional accounting staff as resources become available.

View Audit 321245

Finding 498517 (2023-002)

Significant Deficiency 2023

Marquette County

WI

Cash Management Internal Control / Segregation of Duties

Finding 2023-002 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster State ID Number and Title: 435.283 IMAA State Share Award Number: Unknown Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services State ...

Finding 2023-002 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster State ID Number and Title: 435.283 IMAA State Share Award Number: Unknown Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services State Agency: Wisconsin Department of Health Services Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: After the Human Services Manager left the County in June of 2023, the County did not replace the position with another individual to continue performing the control of reviewing GEARS reports prior to submission for reimbursement. Two of the three GEARS reports tested in each program were not reviewed prior to submission as required by the state. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: Efforts to fill the Human Services Financial Manager position were being actively pursued during the vacancy. The position was re-filled January 29, 2024. Discussion about a backup plan should this position be vacant again are occurring between human services and county administration. Name(s) of Contact Person(s) Responsible for Corrective Action: Mandy Stanley, Human Services Director Anticipated Completion Date: Human Services Financial Manager position was re-filled January 29, 2024.

View Audit 321245

Finding 498513 (2023-001)

Material Weakness 2023

Brooklyn Plaza Medical Center, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

CORRECTIVE ACTION PLAN September 18, 2024 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. ________________________________________________________________________________...

CORRECTIVE ACTION PLAN September 18, 2024 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19 Health Centers Program Cluster (Assistance Listing Number 93.224/93.527) Finding 2023-001 – Special Tests and Provisions MATERIAL WEAKNESS Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts be monitored and reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee is calculated properly. Action Taken Corrective action for this finding was put in place in January 2024. As part of our corrective action plan for this finding, the Center hired a consulting firm in September 2023, to perform a comprehensive review of the Center’s Electronic Medical Records systems to ensure that the system setup is correct and that proper reports are being generated. In addition, the Center retained the consulting firm to train all front desk staff, including the director and supervisors. The Consulting firm was also retained to conduct bi-weekly audits to ensure that the staff is complying with the sliding fee scale program. The auditor’s finding for the 2023 audit period reflects issues existing prior to implementing the above corrective action plan at the beginning of the 2024 fiscal year. We are seeing progress in documenting and calculation of the sliding fee discounts. We have hired a new front Desk Director. Her task, on a weekly basis, is to do a comprehensive review of the Center’s compliance with the sliding fee scale program and make corrections, as necessary. In addition, the Chief Compliance Officer will be conducting daily audits of transactions that occurred the previous business day to ensure compliance with the sliding fee program. If the Health Resources and Services Administration has questions regarding this plan, please call Daniel Desire, Chief Financial Officer at 718-596-9800, ext 226. Sincerely yours, Name: Daniel Desire Title : Chief Financial Officer

View Audit 321244

Finding 498512 (2023-007)

Significant Deficiency 2023

Traverse County

MN

Cash Management Reporting Significant Deficiency § 200.303

Finding Number: 2023-007 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220.1 and DHS-3220.2) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Melanie Lupkes/Shelly Staebler Corrective Action Planned: Social Ser...

Finding Number: 2023-007 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220.1 and DHS-3220.2) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Melanie Lupkes/Shelly Staebler Corrective Action Planned: Social Services and Probation staff met as a group to go over the most recent bulletin that includes the instructions for completing the forms and for the allowable expenses. Consulted with OSA staff for interpretation of some of the items and all quarterly reports have been resubmitted, reviewed by Traverse County Social Services Fiscal and accepted by the State. Anticipated Completion Date: Completed, September 7, 2024

View Audit 321238

Finding 498511 (2023-006)

Significant Deficiency 2023

Traverse County

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding Number: 2023-006 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220.2) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Melanie Lupkes/Shelly Staebler Corrective Action Planned: Social Services and Prob...

Finding Number: 2023-006 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220.2) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Melanie Lupkes/Shelly Staebler Corrective Action Planned: Social Services and Probation staff met as a group to go over the most recent bulletin that includes the instructions for completing the forms and for the allowable expenses. Consulted with OSA staff for interpretation of some of the items and all quarterly reports have been resubmitted, reviewed by Traverse County Social Services Fiscal and accepted by the State. Anticipated Completion Date: Completed, September 7, 2024

View Audit 321238

Finding 498510 (2023-005)

Material Weakness 2023

Traverse County

MN

Internal Control / Segregation of Duties Cash Management Eligibility § 200.303

Finding Number: 2023-005 Finding Title: Reporting (DHS 2550 and 2556) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Shelly Staebler Corrective Action Planned: Traverse County Social Services fiscal staff will review the new detailed instructions...

Finding Number: 2023-005 Finding Title: Reporting (DHS 2550 and 2556) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Shelly Staebler Corrective Action Planned: Traverse County Social Services fiscal staff will review the new detailed instructions on how to complete the referenced quarterly reports that include recent changes. Staff will correct an resubmit quarterly reports as requested. Anticipated Completion Date: January 20, 2025

View Audit 321238

Finding 498509 (2023-004)

Material Weakness 2023

Traverse County

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Finding Number: 2023-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Shelly Staebler Corrective Action Planned: Traverse County Social Services Fiscal departmen...

Finding Number: 2023-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Shelly Staebler Corrective Action Planned: Traverse County Social Services Fiscal department will work on identifying allowable and unallowable expenditures that are submitted on these reports, so only allowable expenditures are submitted going forward. Anticipated Completion Date: Completed, September 7, 2024

View Audit 321238

Finding 498508 (2023-003)

Significant Deficiency 2023

Traverse County

MN

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.318

Finding Number: 2023-003 Finding Title: Procurement Policy Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Kit Johnson, County Auditor/Treasurer Corrective Action Planned: Traverse County has updated their procurement policy to comply with ...

Finding Number: 2023-003 Finding Title: Procurement Policy Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Kit Johnson, County Auditor/Treasurer Corrective Action Planned: Traverse County has updated their procurement policy to comply with the latest changes in the law. Anticipated Completion Date: Completed, May 21, 2024

View Audit 321238

Finding 498501 (2023-001)

Material Weakness 2023

Metropolitan Public Defender Services, Inc.

OR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.420 § 200.476

Finding no.: 2023-001 Contact person(s) responsible: Sally Alworth Corrective action planned: As of April 15, 2023, a new timecard system was implemented and charges to grants are supported by actual timecard entries. Timecards are approved by the employee and reviewed by a supervisor prior to...

Finding no.: 2023-001 Contact person(s) responsible: Sally Alworth Corrective action planned: As of April 15, 2023, a new timecard system was implemented and charges to grants are supported by actual timecard entries. Timecards are approved by the employee and reviewed by a supervisor prior to payroll processing. Anticipated completion date: April 15, 2023

View Audit 321233

Finding 498499 (2023-003)

Material Weakness 2023

American Academy of Child and Adolescent Psychiatry

DC

Material Weakness Reporting Internal Control / Segregation of Duties

Identifying Number: 2023-003 Finding: Timely Submission of the Data Collection Form Corrective Actions Taken or Planned: Management’s Response to Audit Finding on Timely Submission of the Data Collection Form During the 2023 calendar year, AACAP (The Academy) did not submit the 2022 data collect...

Identifying Number: 2023-003 Finding: Timely Submission of the Data Collection Form Corrective Actions Taken or Planned: Management’s Response to Audit Finding on Timely Submission of the Data Collection Form During the 2023 calendar year, AACAP (The Academy) did not submit the 2022 data collection form within nine months after the end of the audit period. Management takes this deficiency seriously and is committed to improving the timeliness of accounting functions. The following procedures are being implemented: 1. An outsourced accounting and consulting firm provided 2023 financial services to the Academy and worked in conjunction with a federal grant consultant bring federal reports current. Additionally, the Academy hired in-house financial staff with experience in federal grant reporting to oversee the process. We expect that 2023 and future federal reports will be filed on a timely basis. Name of Responsible Person: Heidi Fordi, Executive Director/CEO Projected Date of Completion: September 23, 2024

View Audit 321217

Finding 498493 (2023-002)

Significant Deficiency 2023

Oklahoma City Housing Authority

OK

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties § 200.303

Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025 2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 – Rent Reasonableness Recommendation: We recommend management to implement contr...

Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025 2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 – Rent Reasonableness Recommendation: We recommend management to implement controls over the recertification and rent change process to ensure determination of reasonable rent is performed prior to processing of the move in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continue to perform quality control on files and note any pattern that develops for the same type of errors and take corrective action if a pattern develops. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025

View Audit 321203

Finding 498490 (2023-001)

Significant Deficiency 2023

Oklahoma City Housing Authority

OK

HUD Housing Programs Eligibility Significant Deficiency § 200.303

Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 – Eligibility Recommendation: We recommend management to implement controls and policies to ensure compliance with eligibility requirements. Additional training for housing specialists would also improve accuracy. Explanation of disagr...

Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 – Eligibility Recommendation: We recommend management to implement controls and policies to ensure compliance with eligibility requirements. Additional training for housing specialists would also improve accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Monitor and quality control documents as required by HUD. If quality control determines there is a pattern of the same type of discrepancy, then corrective actions will be taken. The finding is based on 2 late reexaminations and failure to automatically identify a client as disabled. This is marked as a repeat finding in the same category, but is not the same type of finding as last year.

View Audit 321203

Finding 498472 (2023-002)

Significant Deficiency 2023

City of Union City

IN

Internal Control / Segregation of Duties Special Tests & Provisions Reporting § 200.303

The City will review the wage-rate testing prepared by the consultant and formally document their review

View Audit 321171

Finding 498471 (2023-001)

Significant Deficiency 2023

City of Union City

IN

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

The City will review the reports prepared by the consultant and formally document their review

View Audit 321171

Corrective Action Plans

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