Corrective Action Plans

Finding 560336 (2023-001)

None 2023

Near West Side Multi-Service Corporation

OH

Reporting Internal Control / Segregation of Duties

We will implement stricter adherence to deadlines and ensure that all reports are filed on time. Measures will include setting up reminder systems and providing additional training to staff on the importance of meeting these deadlines.

View Audit 356241

Finding 560310 (2023-003)

Material Weakness 2023

Windsor Housing Authority

CT

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2023-003- REPORTING Material Weakness/Noncompliance Auditee’s Response and Planned Corrective Action WHA will develop written accounting policies and a deliverables calendar to eliminate late submissions moving forward. We will incorporate this into training for all staff and work with the fee accou...

2023-003- REPORTING Material Weakness/Noncompliance Auditee’s Response and Planned Corrective Action WHA will develop written accounting policies and a deliverables calendar to eliminate late submissions moving forward. We will incorporate this into training for all staff and work with the fee accountant and Auditors to make sure deadlines are realistic, coordinated and attainable. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation

View Audit 356224

Finding 560111 (2023-003)

Significant Deficiency 2023

Town of Enfield

NH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

We will implement more internal training with the Accounts Payable department to ensure manifests are signed.

View Audit 356131

Finding 560097 (2023-002)

Significant Deficiency 2023

Central Area Rural Transit System, Inc.

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Finding 2023-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expendit...

Finding 2023-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Corrective Action Plan To prevent recurrence of the late filing of financial reports, staff will work to prepare year end reconciliations for major programs, state and federal schedules of expenditures to determine single audit status, and file corresponding reports in a timely manner. Expected Completion Date June 30, 2025

View Audit 356074

Finding 560093 (2023-003)

Significant Deficiency 2023

Murray County

MN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Finding Number: 2023-003 Finding Title: Special Tests and Provisions – Davis‐Bacon Act Name of Contact Person Responsible for Corrective Action: Heidi E. Winter, County Auditor-Treasurer Corrective Action Planned: County staff will obtain and properly review the certified payrolls received from a...

Finding Number: 2023-003 Finding Title: Special Tests and Provisions – Davis‐Bacon Act Name of Contact Person Responsible for Corrective Action: Heidi E. Winter, County Auditor-Treasurer Corrective Action Planned: County staff will obtain and properly review the certified payrolls received from all contractors and subcontractors for compliance with the Davis‐Bacon Act and Title 29 U.S. Code of Federal Regulations Part 5 and ensure documentation exists to support monitoring of and compliance with this requirement. Anticipated Completion Date: December 31, 2024

View Audit 356059

Finding 560044 (2023-001)

Significant Deficiency 2023

Wisconsin Cheese Makers Association

WI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Comments on findings and recommendations Management should implement a process to evaluate and allocate expenses on a regular basis. Actions taken or planned Management implemented a process to evaluate and allocate expenses based on employee estimates of time spent by function and proportion of th...

Comments on findings and recommendations Management should implement a process to evaluate and allocate expenses on a regular basis. Actions taken or planned Management implemented a process to evaluate and allocate expenses based on employee estimates of time spent by function and proportion of the association’s floor space utilized by each employee during the year. Anticipated completion date July 1, 2023

View Audit 355972

Finding 560005 (2023-003)

Significant Deficiency 2023

Ida B Wells, INC

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding; Reference Number: 2023-003 Description of Finding: The audit and reporting package were not submitted by the due date April 30, 2024. Finding is a significant deficiency. Statement of Concurrence or Nonconcurrence: Management agrees with this finding. Corrective Action: Management will ensu...

Finding; Reference Number: 2023-003 Description of Finding: The audit and reporting package were not submitted by the due date April 30, 2024. Finding is a significant deficiency. Statement of Concurrence or Nonconcurrence: Management agrees with this finding. Corrective Action: Management will ensure that there is an adequate level of appropriately trained and experienced personnel and that internal controls over financial reporting will function properly to submit the audit and reporting package timely. Name of Contact Person: Kimalee Williams, CEO - Faith Asset Management, LLC, (860) 528-5000, kimalee@faithassetmgt.com Projected Completion Date: July 31, 2026

View Audit 355922

Finding 559956 (2023-005)

Significant Deficiency 2023

Mental Health Association in Orange County, Inc.

NY

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

• Finding 2023-005 – Compliance and Significant Deficiency in Internal Control over compliance with Allowable Costs: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with the audit finding. o Corrective Action Plan: MHA updated internal procedures to assure the Assista...

• Finding 2023-005 – Compliance and Significant Deficiency in Internal Control over compliance with Allowable Costs: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with the audit finding. o Corrective Action Plan: MHA updated internal procedures to assure the Assistant Director of Housing is reviewing rent calculations to assure there are not data entry issues, when there are questions in the program about what should qualify as “income” an internal discussion is held with the Director of Corporate Compliance and the Clinical Director of Behavioral Health Services. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly. All trainings are expected to be completed by May 2025. o Person Responsible: Director of Corporate Compliance o Expected Date of Completion: May 15, 2025

View Audit 355894

Finding 559955 (2023-004)

Significant Deficiency 2023

Mental Health Association in Orange County, Inc.

NY

Special Tests & Provisions HUD Housing Programs Significant Deficiency

• Finding 2023-004 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The utility calculation is updated annually ...

• Finding 2023-004 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions: o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: The utility calculation is updated annually by the Director of Corporate Compliance using the new tables provided by Pathstones which is received at the end of each year. This was implemented for 2024. The agency has developed, revised and implemented internal controls in the form of written program policies and procedures to ensure that the agency is in compliance with changes to regulatory requirements. Utility calculation is updated annually and verified by the Director of Corporate Compliance to reflect the current utility allowances within 30-days of publication. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the policy changes and train those staff accordingly by May 2025. o Person Responsible: Director of Corporate Compliance o Expected Date of Completion: May 15, 2025

View Audit 355894

Finding 559954 (2023-003)

Significant Deficiency 2023

Mental Health Association in Orange County, Inc.

NY

Special Tests & Provisions HUD Housing Programs Significant Deficiency

• Finding 2023-003 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: MHA uses the official HUD COC Rent Determinat...

• Finding 2023-003 – Compliance and Significant Deficiency in Internal Control over compliance with Special Tests and Provisions o U.S. Department of Housing and Urban Development o Agency Response: Concurs with audit findings. o Corrective Action Plan: MHA uses the official HUD COC Rent Determination worksheets, as well as an external vendor (Affordable Housing Network) to establish that reasonable rents are charged for comparable apartments. Worksheets are now updated annually and verified by the Director of Corporate Compliance. The Assistant Director of Housing and Care Coordination will notify all staff responsible for administering HUD programs of the changes and train those staff accordingly. The external contract was established in mid-2024, and is still being used. o Person Responsible: Director of Corporate Compliance. o Date of Completion: June 10, 2024.

View Audit 355894

Finding 559945 (2023-007)

Material Weakness 2023

Kings Mountain Housing Authority

NC

Internal Control / Segregation of Duties

Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: Currently, the Authority is tracking all utility consumption for future OpFund application.Proposed Completion Date: Immediately

View Audit 355868

Finding 559942 (2023-004)

Material Weakness 2023

Kings Mountain Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties

Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: A budget for FYE 9/30/25 was approved by the Board in their October 2024 meeting.Proposed Completion Date: Immediately

View Audit 355868

Finding 559941 (2023-003)

Material Weakness 2023

Kings Mountain Housing Authority

NC

Internal Control / Segregation of Duties

Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action: KMHA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for deposits and bank reconciliations to ensure proper accountability. Bank ...

Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action: KMHA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for deposits and bank reconciliations to ensure proper accountability. Bank statements will be provided directly to the Fee Accountant monthly. The reconciliation of all bank accounts in a timely manner is a key component of good controls over cash. The reconciliation of the bank balance with the book balance (i.e., general ledger) is necessary to ensure that:All receipts and disbursements are recorded, which is an essential process for ensuring complete and accurate monthly financial statements;Checks are clearing the bank in a reasonable timeframe;Items reconciled are appropriate and are being recorded;Fraudulent claims can be discovered and investigated; andReconciled cash balance agrees to the general ledger cash balance.Each bank account will be reconciled by the fee accountant returned.This documentation will be made available to the Authority’s auditorProposed Completion Date: Immediately

View Audit 355868

Finding 559940 (2023-002)

Material Weakness 2023

Kings Mountain Housing Authority

NC

Internal Control / Segregation of Duties

Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action: Internal actions have been taken to prevent this from happening again.Proposed Completion Date: Immediately

View Audit 355868

Finding 559681 (2023-001)

Material Weakness 2023

Muslim Youth for Positive Impact

CO

Reporting Internal Control / Segregation of Duties

Management acknowledges that adjustments to deferred revenue, receivables, and revenue were required.

View Audit 355577

Finding 559265 (2023-002)

Significant Deficiency 2023

Oklahoma City Innovation District, Inc.

OK

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.512

Recommendation: We recommend that management implement processes to ensure timely completion and submission of the Single Audit report in future years. This could include setting internal deadlines, increasing oversight, and coordinating with the audit firm to identify and address potential delays e...

Recommendation: We recommend that management implement processes to ensure timely completion and submission of the Single Audit report in future years. This could include setting internal deadlines, increasing oversight, and coordinating with the audit firm to identify and address potential delays earlier in the audit process. Action Taken: Management agrees with the finding and will take steps to improve the timeliness of the audit process. Anticipated completion date: June 30, 2025 Name of contact person and title: Jeffrey Seymour, President / CEO

View Audit 355490

Finding 559162 (2023-002)

Material Weakness 2023

Hamilton County Hospital District

TX

Reporting Internal Control / Segregation of Duties

orrective Action Plan for Finding 2023-002 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to e...

orrective Action Plan for Finding 2023-002 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls for introducing additional oversight and review for future COVID-19 Provider Relief Fund reporting. Tammy Schreiber, CFO, will be responsible to ensure this is accomplished. The District had enough lost revenues during Period 4 that the error determined in Finding 2023-002 will not result in a conflict with funding received. The Corrective Action Plan will be implemented by September 30, 2025.

View Audit 355389

Finding 559071 (2023-002)

Material Weakness 2023

Manhattan Housing Authoirty

KS

Questioned Costs HUD Housing Programs Special Tests & Provisions

Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Aaron Estabroo...

Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Aaron Estabrook, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 355357 Questioned Costs: $1

Finding 558980 (2023-001)

Material Weakness 2023

Memphis Health Center Inc.

TN

Reporting Internal Control / Segregation of Duties

The Management Team of the Finance department will adhere to standards associated with monthend and year-end closing procedures. The Federal drawdowns will be timed in accordance with actual, immediate cash requirements. Reconciling the bank statements and payables will be completed monthly to assur...

The Management Team of the Finance department will adhere to standards associated with monthend and year-end closing procedures. The Federal drawdowns will be timed in accordance with actual, immediate cash requirements. Reconciling the bank statements and payables will be completed monthly to assure accuracy of cash and expense. We will review the Memphis Health Center chart of accounts to assure that all Journal Entries are designed to accumulate transactions in various departments and divisions. Contact person responsible for correction action, Dorothette Y White, CFO. As of December 2024, the correction actions have been completed.

View Audit 355216

Finding 558161 (2023-005)

Significant Deficiency 2023

Douglas County Board of Commissioners

GA

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

We concur that the Fire Department did not submit the Performance Progress Report by the due date. When the County Grants Manager realized the report was not filed, it was corrected immediately and filed June 22, 2023. A dedicated Grants Division was recently established within the finance departmen...

We concur that the Fire Department did not submit the Performance Progress Report by the due date. When the County Grants Manager realized the report was not filed, it was corrected immediately and filed June 22, 2023. A dedicated Grants Division was recently established within the finance department during the second quarter of 2023 and has started the proper management of federal grants and reporting. In 2024, the Grants Division commenced full oversight of the entire grant lifecycle which included closeout. The Grants Division will closely monitor grant spending, compliance, record-keeping, budgeting, and financial oversight.

View Audit 355039

Finding 558111 (2023-003)

Material Weakness 2023

Unified School District No. 465

KS

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Corrective Action Plan Findings - Federal Award Program Audits Department of Education Finding 2023-003 - COVID-19 Education Stabilization Fund - Assistance Listing Number 84.425U, COVID-19 Education Stabilization Fund - Assistance Listing Number 84.425W Condition: The year-end financial reports...

Corrective Action Plan Findings - Federal Award Program Audits Department of Education Finding 2023-003 - COVID-19 Education Stabilization Fund - Assistance Listing Number 84.425U, COVID-19 Education Stabilization Fund - Assistance Listing Number 84.425W Condition: The year-end financial reports contained several errors related to the recording of receipts and expenses of the Major Federal Award Program. Auditors’ Recommendation: The District should implement a process that includes monitoring activity related to Federal Programs. It is recommended that individuals within the District obtain training related to internal control systems or consider the use of a 3rd party specialist. Planned Corrective Action: The District has had turnover since the completion of the previous audit (June 30, 2022), staff in key positions have turned over multiple times. As of the date of this report, the District has hired and implemented training for key staff to ensure proper grant management in the future.

View Audit 354987

Finding 558109 (2023-002)

Material Weakness 2023

Unified School District No. 465

KS

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Corrective Action Plan Findings - Federal Award Program Audits Department of Education Finding 2023-002 - Special Education Cluster (IDEA) - Special Education Grants to States - Assistance Listing Number 84.027, Special Education Preschool Grants - Assistance Listing Number 84.173 Condition: The...

Corrective Action Plan Findings - Federal Award Program Audits Department of Education Finding 2023-002 - Special Education Cluster (IDEA) - Special Education Grants to States - Assistance Listing Number 84.027, Special Education Preschool Grants - Assistance Listing Number 84.173 Condition: The year-end financial reports contained several errors related to the recording of receipts and expenses of the Major Federal Award Program. Auditors’ Recommendation: The District should implement a process that includes monitoring activity related to Federal Programs. It is recommended that individuals within the District obtain training related to internal control systems or consider the use of a 3rd party specialist. Planned Corrective Action: The District has had turnover since the completion of the previous audit (June 30, 2022), staff in key positions have turned over multiple times. As of the date of this report, the District has hired and implemented training for key staff to ensure proper grant management in the future.

View Audit 354987

Finding 558106 (2023-001)

Material Weakness 2023

Unified School District No. 465

KS

School Nutrition Programs Subrecipient Monitoring Reporting

Corrective Action Plan Findings - Federal Award Program Audits Department of Agriculture Finding 2023-001 - Child Nutrition Cluster - School Breakfast Program - Assistance Listing Number 10.553, National School Lunch Program - Assistance Listing Number 10.555, Summer Food Service Program for Chil...

Corrective Action Plan Findings - Federal Award Program Audits Department of Agriculture Finding 2023-001 - Child Nutrition Cluster - School Breakfast Program - Assistance Listing Number 10.553, National School Lunch Program - Assistance Listing Number 10.555, Summer Food Service Program for Children - Assistance Listing Number 10.559 Condition: The year-end financial reports contained several errors related to the recording of receipts and expenses of the Major Federal Award Program. Auditors’ Recommendation: The District should implement a process that includes monitoring activity related to Federal Programs. It is recommended that individuals within the District obtain training related to internal control systems or consider the use of a 3rd party specialist. Planned Corrective Action: The District has had turnover since the completion of the previous audit (June 30, 2022), staff in key positions have turned over multiple times. As of the date of this report, the District has hired and implemented training for key staff to ensure proper grant management in the future.

View Audit 354987

Finding 556167 (2023-001)

Significant Deficiency 2023

North Central Fire Protection District

CA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

As soon as this recommendation was verbally made to staff in 2024, staff implemented a procedure to have all journal entries reviewed and approved by a member of management. Staff has reviewed all 2022-23 journal entries to ensure the appropriate initials/signatures reflect review and approval by a ...

As soon as this recommendation was verbally made to staff in 2024, staff implemented a procedure to have all journal entries reviewed and approved by a member of management. Staff has reviewed all 2022-23 journal entries to ensure the appropriate initials/signatures reflect review and approval by a member of management.

View Audit 354842

Finding 556098 (2023-007)

Significant Deficiency 2023

Black Community Provider Network, INC

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.318 § 200.331 § 200.403 § 200.405

Plan: Contracts are reviewed and updated annually by the compliance officer. Anticipated Date of Completion: 4/28/2025 Name of Contact Persons: Michael Holmes Management Response: Due to the repeated extensions of certain government grants and contracts, there were delays in securing contract re...

Plan: Contracts are reviewed and updated annually by the compliance officer. Anticipated Date of Completion: 4/28/2025 Name of Contact Persons: Michael Holmes Management Response: Due to the repeated extensions of certain government grants and contracts, there were delays in securing contract renewals with updated budget allocations. This issue has now been addressed with the completion and submission of revised budgets and grants.

View Audit 354800 Questioned Costs: $1

Corrective Action Plans

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