Corrective Action Plans

Finding 524426 (2023-002)

Material Weakness 2023

IA

Internal Control / Segregation of Duties Reporting

The District will continue to review procedures and make adjustments as necessary to obtain the maximum internal control possible under the circumstances utilizing current personnel and elected officials.

View Audit 343708

Finding 524378 (2023-002)

Significant Deficiency 2023

The International Centre for Missing & Exploited Children and Affiliates

VA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials and Planned Corrective Actions: Monthly reconciliations were not being done throughout 2023. The 2022 Audit that identified the need for such a process was not completed until February 2024. ICMEC does not prepare a consolidated financial statement or reconcile interco...

Views of Responsible Officials and Planned Corrective Actions: Monthly reconciliations were not being done throughout 2023. The 2022 Audit that identified the need for such a process was not completed until February 2024. ICMEC does not prepare a consolidated financial statement or reconcile intercompany accounts. Essentially the issue is that balance sheet schedules were not maintained from month to month during the year. However, we did provide the auditors with reconciled schedules at year end. Additionally, ICMEC did not historically keep a consolidated (including the Australian affiliate) financial statement via its accounting system, so all Australia affiliate activity was added manually during the audit. Action plan: we began maintaining regular monthly balance sheet schedules for all accounts in June 2024. Furthermore, the Australian affiliate was deconsolidated as of July 6, 2023 so ICMEC no longer needs to maintain the activity of the Australian affiliate in the consolidated financial statements.

View Audit 343616

Finding 524376 (2023-003)

Significant Deficiency 2023

Seventy-Five North Revitalization Corporation

NE

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

We concur with the finding and agree that we should have written procurement policies to comply with 2 CFR 200 Subpart D. We have developed and implemented comprehensive written policies that align with the provisions of 2 CFR 200 Subpart D and other relevant sections. These policies have been inco...

We concur with the finding and agree that we should have written procurement policies to comply with 2 CFR 200 Subpart D. We have developed and implemented comprehensive written policies that align with the provisions of 2 CFR 200 Subpart D and other relevant sections. These policies have been incorporated into the organization's accounting procedures and policy manual. Additionally, a specific procurement policy has been created and implemented as a component of the broader financial policy document. Procedures were implement in 1st Quarter 2024 and will be applied indefinitely.

View Audit 343606

Finding 524333 (2023-002)

Material Weakness 2023

Lenox Community School District

IA

Internal Control / Segregation of Duties

The District will continue to review the duties of office employees and segregate duties where possible.

View Audit 343524

Finding 524240 (2023-002)

Material Weakness 2023

Next Move Homeless Services

CA

Questioned Costs Special Tests & Provisions HUD Housing Programs

Program: Continuum of Care Federal Financial Assistance Listing No.:14.267 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: Sacramento Steps Forward Award Year: 2023 Compliance Requirement: Special Tests and Provisions – Reasonable Rental Rates Grant Award Number: ...

Program: Continuum of Care Federal Financial Assistance Listing No.:14.267 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: Sacramento Steps Forward Award Year: 2023 Compliance Requirement: Special Tests and Provisions – Reasonable Rental Rates Grant Award Number: CA0955L9T032108, CA0955L9T032209, CA0143L9T032114, CA0143L9T032215, CA1303L9T032107, CA1303L9T032208 Finding Summary: • As a result of our procedures performed, we noted for 8 out of 17 rental participants tested, the organization could not provide documentation to demonstrate the reasonableness of contract rents being paid for individual housing units in relation to rents being charged for comparable units. This should have included an analysis of rents in the immediate area of the participants housing. • For 3 out of 41 rental payments tested, we noted the rent paid exceed the HUD-determined fair market rents for the fiscal year. Repeat Finding from Prior Years: Yes, Finding 2022-002 Management’s Response: We concur. Views of Responsible Officials and Corrective Action: • Develop policies and procedures for staff working on grants to ensure that all contract rents being paid for individual housing units are reasonable in relation to rents being charged for comparable units. Additionally, the policies and procedures will ensure that grant funds being used to pay rent will not exceed HUD-determined fair market rents. • Train grant staff on new policies and procedures. Name of Responsible Person: Bryan Wagner, CFO Projected Implementation Date: December 31, 2024

View Audit 343437 Questioned Costs: $1

Finding 524237 (2023-003)

Significant Deficiency 2023

Young Women's Christian Association of St Joseph Missouri

MO

Internal Control / Segregation of Duties

Significant Deficiency Finding: Segregation of Duties -Internal controls should be in place that provide an adequate segregation of duties that separates initiating, processing, recording and reconciling a transaction. Questioned Costs None Status Sustained Corrective Action Additional positions/ro...

Significant Deficiency Finding: Segregation of Duties -Internal controls should be in place that provide an adequate segregation of duties that separates initiating, processing, recording and reconciling a transaction. Questioned Costs None Status Sustained Corrective Action Additional positions/roles will be created or redesigned and implemented so that the duties required involve more participants and would include the following suggested plan: 1. Cash Receipts a. All mail will be opened by the Executive/Administrative Assistant and cash receipts recorded by the Administrative Specialist. b. All other accounts receivables (AR) will be collected by Administrative Specialist and recorded by Executive/Administrative Assistant. c. The cash receipts journal will be totaled by the Chief Financial Officer (CFO), Administrative Specialist will prepare the corresponding deposit and CFO will deposit cash receipts. d. Executive/Administrative Assistant will reconcile the depository bank receipt with the cash receipts journal to verify that all funds are deposited. e. CFO will review AR ledger. f. CEO will authorize write-offs of delinquent accounts. g. CFO will independently investigate AR discrepancies. h. CEO will maintain or authorize AR adjustments. i. Administrative Specialist will edit the AR master file. j. Executive/Administrative Assistant will process customer service calls and CEO will handle complaints. k. CFO will investigate discrepancies or issues related to revenue and CEO will authorize adjustments as needed. I. CFO will reconcile bank accounts. 2. Accounts Payable a. Vendor payments will be initiated by Executive/Ad m in istrative Assista nt. b. Checks will be prepared by Administrative Specialist. c. CEO will review and authorize/sign checks or approve electronic payments. d. Checks $1000 or greater require 2 signatures. The second signer (an Executive Committee member of the Board of Directors) will also review and authorize/sign checks or approve electronic payments. e. Executive/Administrative Assistant will mail checks. f. Administrative Specialist will edit the vendor master file. g. CFO will investigate discrepancies or issues involving expenditures. h. Executive/Administrative Assistant will open the mail or copy checks received. i. CFO will reconcile bank accounts. 3. Payroll a. Human Resources (HR) Director will prepare payroll checks. b. CEO will sign payroll checks. c. CFO will review and authorize electronic payroll disbursements. d. CFO will resolve employee payroll inquiries. e. HR Director will edit the payroll master file. f. Executive/Administrative Assistant will open the mail or copy checks received. 4. Other a. CFO is required to take 1 full week of vacation a year and will not enter the building for at least 10 days. b. A budget is prepared by CEO/CFO and approved annually by the Operations Committee and the Board of Directors. c. Budget revisions are prepared by CEO/CFO and approved by the Operations Committee and the Board of Directors d. An Income Statement Report is prepared monthly by CFO and reviewed by the CEO, Operations Committee and Board of Directors. e. A Balance Sheet report is prepared quarterly by CFO and reviewed by CEO, Operations Committee and the Board of Directors f. A Budget Variance report is prepared monthly and per department quarterly by CFO, reviewed by CEO, Operations Committee and Board of Directors.

View Audit 343431

Finding 524228 (2023-006)

Significant Deficiency 2023

Young Women's Christian Association of St Joseph Missouri

MO

Internal Control / Segregation of Duties

Significant Deficiency Finding: Segregation of Duties -Internal controls should be in place that provide an adequate segregation of duties that separates initiating, processing, recording and reconciling a transaction. Questioned Costs None Status Sustained Corrective Action Additional positions/ro...

Significant Deficiency Finding: Segregation of Duties -Internal controls should be in place that provide an adequate segregation of duties that separates initiating, processing, recording and reconciling a transaction. Questioned Costs None Status Sustained Corrective Action Additional positions/roles will be created or redesigned and implemented so that the duties required involve more participants and would include the following suggested plan: 1. Cash Receipts a. All mail will be opened by the Executive/Administrative Assistant and cash receipts recorded by the Administrative Specialist. b. All other accounts receivables (AR) will be collected by Administrative Specialist and recorded by Executive/Administrative Assistant. c. The cash receipts journal will be totaled by the Chief Financial Officer (CFO), Administrative Specialist will prepare the corresponding deposit and CFO will deposit cash receipts. d. Executive/Administrative Assistant will reconcile the depository bank receipt with the cash receipts journal to verify that all funds are deposited. e. CFO will review AR ledger. f. CEO will authorize write-offs of delinquent accounts. g. CFO will independently investigate AR discrepancies. h. CEO will maintain or authorize AR adjustments. i. Administrative Specialist will edit the AR master file. j. Executive/Administrative Assistant will process customer service calls and CEO will handle complaints. k. CFO will investigate discrepancies or issues related to revenue and CEO will authorize adjustments as needed. I. CFO will reconcile bank accounts. 2. Accounts Payable a. Vendor payments will be initiated by Executive/Ad m in istrative Assista nt. b. Checks will be prepared by Administrative Specialist. c. CEO will review and authorize/sign checks or approve electronic payments. d. Checks $1000 or greater require 2 signatures. The second signer (an Executive Committee member of the Board of Directors) will also review and authorize/sign checks or approve electronic payments. e. Executive/Administrative Assistant will mail checks. f. Administrative Specialist will edit the vendor master file. g. CFO will investigate discrepancies or issues involving expenditures. h. Executive/Administrative Assistant will open the mail or copy checks received. i. CFO will reconcile bank accounts. 3. Payroll a. Human Resources (HR) Director will prepare payroll checks. b. CEO will sign payroll checks. c. CFO will review and authorize electronic payroll disbursements. d. CFO will resolve employee payroll inquiries. e. HR Director will edit the payroll master file. f. Executive/Administrative Assistant will open the mail or copy checks received. 4. Other a. CFO is required to take 1 full week of vacation a year and will not enter the building for at least 10 days. b. A budget is prepared by CEO/CFO and approved annually by the Operations Committee and the Board of Directors. c. Budget revisions are prepared by CEO/CFO and approved by the Operations Committee and the Board of Directors d. An Income Statement Report is prepared monthly by CFO and reviewed by the CEO, Operations Committee and Board of Directors. e. A Balance Sheet report is prepared quarterly by CFO and reviewed by CEO, Operations Committee and the Board of Directors f. A Budget Variance report is prepared monthly and per department quarterly by CFO, reviewed by CEO, Operations Committee and Board of Directors.

View Audit 343431

Finding 524077 (2023-004)

Material Weakness 2023

Cam Community School District

IA

Internal Control / Segregation of Duties

The District will redesignate recording of disbursements and posting of payroll to the School Business Official. Otherwise, there are 2 people involved in the cash process, 2 people involved in the receipts process and, 2 people involved in computer systems.

View Audit 343238

Finding 523996 (2023-006)

Material Weakness 2023

Magnolia School District

CA

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

We agree with the recommendation and moving forward the Director of MOTF will ensure that all contractors and subcontractors submit required certified payrolls weekly and ensure that all construction contracts funded by the program include the prevailing wage rate requirement clause. These records w...

We agree with the recommendation and moving forward the Director of MOTF will ensure that all contractors and subcontractors submit required certified payrolls weekly and ensure that all construction contracts funded by the program include the prevailing wage rate requirement clause. These records will be maintained a minimum of three years.

View Audit 343203

Finding 523988 (2023-005)

Material Weakness 2023

Magnolia School District

CA

Material Weakness Reporting Internal Control / Segregation of Duties

We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.

View Audit 343203

Finding 523670 (2023-002)

Significant Deficiency 2023

Fair & Balanced Pf Pa, Inc.

PA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

We understand the importance of proper monitoring of providers and are taking steps to improve our system.

View Audit 343096

Finding 523669 (2023-001)

Significant Deficiency 2023

Fair & Balanced Pf Pa, Inc.

PA

Questioned Costs Cash Management Significant Deficiency

We understand the importance of proper review of reimbursement requests and are working to improve our system.

View Audit 343096 Questioned Costs: $1

Finding 523668 (2023-004)

Material Weakness 2023

Young Womens Christian Association of Greater Lafayette

IN

Reporting Internal Control / Segregation of Duties

2023-004: REPORTING--RPE Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consiste...

2023-004: REPORTING--RPE Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports. • Establish a routine for random and planned audits to verify reporting accuracy. • Provide training on proper reporting procedures, best audit practices, and data entry accuracy. Tracking and Documentation: • All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director). • All staff will sign off on training topics, with documentation saved in their personnel folder. • Random internal audits will be conducted bi-weekly throughout the year to ensure compliance. Overall Implementation Plan: • Timeline: Begin implementation immediately and complete all actions by the end of Q1 2025. • Responsibility: Department Director to oversee implementation and report progress to management monthly. Controller will be responsible for implementing staff education and audit best practices. HR will ensure documentation is saved in personnel folder. Department Director program report organization and source documentation • Monitoring: Follow-up audits every quarter to ensure ongoing compliance and improvement.

View Audit 343088

Finding 523667 (2023-003)

Material Weakness 2023

Young Womens Christian Association of Greater Lafayette

IN

Reporting Internal Control / Segregation of Duties

Issue: Reports tested had deviations between the source documents and submitted report metrics. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges...

Issue: Reports tested had deviations between the source documents and submitted report metrics. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports. • Establish a routine for random and planned audits to verify reporting accuracy. • Provide training on proper reporting procedures, best audit practices, and data entry accuracy. Tracking and Documentation: • All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director). • All staff will sign off on training topics, with documentation saved in their personnel folder. • Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.

View Audit 343088

Finding 523666 (2023-002)

Material Weakness 2023

Young Womens Christian Association of Greater Lafayette

IN

Internal Control / Segregation of Duties

2023-002: DOCUMENTATION OF APPROVALS--VOCA Issue: One employee from the ten tested did not contain an approved pay rate in the employee’s file. Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee pay rate approvals. Correctiv...

2023-002: DOCUMENTATION OF APPROVALS--VOCA Issue: One employee from the ten tested did not contain an approved pay rate in the employee’s file. Recommendation: Internal controls and procedures should be established and documentation maintained to support all employee pay rate approvals. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Develop a written procedure to support all employee pay rate approvals to be signed by employee, supervisor (if applicable), Director, and CEO. • Conduct training sessions to ensure approval procedure is followed and proper documentation obtained. • Implement a digital tracking system for file management of approval documents.

View Audit 343088

Finding 523665 (2023-001)

Material Weakness 2023

Young Womens Christian Association of Greater Lafayette

IN

HUD Housing Programs Internal Control / Segregation of Duties

2023-001: EMPLOYMENT VERIFICATION--VOCA Issue: Employment Verification form for one employee from a sample of ten was missing from the employee’s files. Recommendation: Internal controls and procedures should be established, and documentation maintained to support all employee verification for emp...

2023-001: EMPLOYMENT VERIFICATION--VOCA Issue: Employment Verification form for one employee from a sample of ten was missing from the employee’s files. Recommendation: Internal controls and procedures should be established, and documentation maintained to support all employee verification for employment. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. • Implement a standardized checklist for employment documentation. • Educate HR staff on audit best practices, emphasizing complete and accurate employee files. • Schedule quarterly reviews to ensure compliance with documentation requirements.

View Audit 343088

Finding 523548 (2023-003)

Material Weakness 2023

Pennsylvania Housing Finance Agency

PA

Material Weakness Internal Control / Segregation of Duties

U.S. Department of Treasury Housing Assistance Fund Program – Assistance Listing No. 21.026 Recommendation: CLA recommended that PHFA review their procedures around the debt verification during the HAF program application process. Explanation of disagreement with audit finding: There is no disagre...

U.S. Department of Treasury Housing Assistance Fund Program – Assistance Listing No. 21.026 Recommendation: CLA recommended that PHFA review their procedures around the debt verification during the HAF program application process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Based on this and other similar inadequacies with the vendor, the Agency terminated the contract of the non-compliant vendor (IEM) and moved the administration of the program in house. The new procedures and software being utilized provide the required documentation and verification to support disbursements as evidenced by the audit review. The Agency also anticipates making a mandatory discovery demand for all supporting program documentation to include the debt verification data and will seek judicial enforcement if IEM does not comply with the request. Name of the contact person responsible for corrective action: Kelly Wilson, PAHAF Program Manager. Planned completion date for corrective action plan: The migration to in house administration was completed in March of 2023. The discovery request is expected to be made by no later than Monday, March 25th, 2024.

View Audit 342838

Finding 523547 (2023-001)

Significant Deficiency 2023

Pennsylvania Housing Finance Agency

PA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

U.S. Department of Housing and Urban Development Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreement with a...

U.S. Department of Housing and Urban Development Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA implemented a new process to ensure the required divisional signoffs are received after the completion of the pre-commitment meeting. The Lending Officer prepares an electronic approval listing in Microsoft Teams to capture the approvals after the pre-commitment meeting. The Lending Officer follows up with the requested signors to ensure that all outstanding questions have been answered and the signer can mark the Microsoft Teams’ listing approved. Name of the contact person responsible for corrective action: Jessica Perry, Director of Development The new Microsoft Teams approval system was implemented in August 2023. To date, approximately 20 developments have been approved via the new system.

View Audit 342838

Finding 523546 (2023-002)

Significant Deficiency 2023

Pennsylvania Housing Finance Agency

PA

Questioned Costs Cash Management HUD Housing Programs

U.S. Department of Housing and Urban Development Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disa...

U.S. Department of Housing and Urban Development Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2024

View Audit 342838 Questioned Costs: $1

Finding 523400 (2023-002)

Significant Deficiency 2023

Houston Recovery Center, Lgc

TX

Cash Management Reporting Significant Deficiency

Finding #2023-002 – Significant Deficiency. Major federal programs: U. S. Department of Treasury, Assistance Listing #21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Passed through Harris County, Texas, Contract #220163, Contract year: 12/01/22 – 12/31/24, Assistance Listing #93...

Finding #2023-002 – Significant Deficiency. Major federal programs: U. S. Department of Treasury, Assistance Listing #21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Passed through Harris County, Texas, Contract #220163, Contract year: 12/01/22 – 12/31/24, Assistance Listing #93.788, Opioid STR, Passed through the Texas Health and Human Services Commission, Contract #HHS000357900001, Contract years: 09/01/21 – 08/31/22 and 09/01/22 – 08/31/23, Passed through the University of Texas Health Science Center, San Antonio, Contract #HHS000561800001, Contract year: 09/01/21 – 08/31/22. Other federal programs: U. S. Department of Health and Human Services:, Assistance Listing #93.243, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Contract #5H79TI080624-03, Contract year: 09/30/21 – 09/29/22, Contract #5H79TI080624-04, Contract year: 09/30/22 – 09/29/23, Passed through the City of Houston Health Department, Assistance Listing #93.243, Contract #H79SP080300, Contract years: 11/01/21 – 10/31/22, 11/01/22 – 10/31/23 and 06/08/21 – 06/30/23, Assistance Listing #93.959, Block Grants for Prevention and Treatment of Substance Abuse, Passed through the Texas Health and Human Services Commission, Contract #HHS000130500019. Contract years: 09/01/21 – 08/31/22 and 09/01/22 – 08/31/23. Condition and context: Houston Recovery Center is required to submit monthly reimbursement requests for five of its federal programs; one program requires reimbursement requests based on achievement of certain milestones rather than time. Out of a sample of 17 requests for the five reimbursement programs, we found six did not have evidence of review and approval as required by Houston Recovery Center’s policies and procedures. Recommendation: Training should be provided to ensure that policies and procedures regarding independent review and approval are followed. Planned corrective action: Houston Recovery Center will strengthen its internal control policies and procedures over independent review and approval of grant payment requests by shifting the primary review and approval process from the Chief Executive Officer (CEO) to the Chief Operating Officer (COO). The COO has full knowledge of allowable costs and has more availability than the CEO, which will make it easier to ensure that our policies and procedures are followed on a consistent basis. The CEO will continue in this role as backup to the COO to ensure immediate access for needed approval. We believe we have a strong system in place used by our accounting department to ensure all expenses underlying the grant payment requests are reviewed, checked for accuracy, and properly approved which further supports the reimbursement policies and procedures. Responsible officer: Leonard Kincaid, Executive Director. Estimated completion date: November 1, 2023.

View Audit 342673

Finding 523340 (2023-002)

Significant Deficiency 2023

Choice in Aging

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

This condition existed due to multiple payroll systems used during the last two audit periods and untrained personnel. Current staff is fully trained on a new payroll system and capable of maintaining our newly developed processes and controls. Anicipated completion date is at the completion of the ...

This condition existed due to multiple payroll systems used during the last two audit periods and untrained personnel. Current staff is fully trained on a new payroll system and capable of maintaining our newly developed processes and controls. Anicipated completion date is at the completion of the 2024 audit. Responsible contact person is Caitlin Cole, Human Resources manager.

View Audit 342622

Finding 523265 (2023-010)

Material Weakness 2023

Pottawatomie County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...

We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

View Audit 342527

Finding 523264 (2023-001)

Significant Deficiency 2023

Hospital Comunitario Buen Samaritano, Inc.

PR

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.512

We agree that we have not been reporting on a timely basis current findings and results. We have established a schedule to ensure that the submission of all required annual reports is strictly adhered to. To this end, we aim to complete the year-end closing within the first 30 days after the end of ...

We agree that we have not been reporting on a timely basis current findings and results. We have established a schedule to ensure that the submission of all required annual reports is strictly adhered to. To this end, we aim to complete the year-end closing within the first 30 days after the end of the calendar year, in order to complete the audit within the first 120 days after the end of the calendar year. This plan was implemented in December 2024. However, because the report for the single audit for December 2023 was already past due by the time of implementation, the positive effects of this plan will be reflected in future reporting periods.

View Audit 342521

Finding 523167 (2023-004)

Material Weakness 2023

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Reporting Internal Control / Segregation of Duties Material Weakness § 200.501

Finding Reference: 2023-004 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. In some contexts, the Agency experienced significant turnover in the Finance department during the third quarter, and a new Finance Directo...

Finding Reference: 2023-004 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. In some contexts, the Agency experienced significant turnover in the Finance department during the third quarter, and a new Finance Director was hired during the fourth quarter of fiscal year 2023. The turnover in fiscal staff hindered the accounting processes and oversight that included journal entry review and postings and account reconciliations promptly. As a corrective measure to ensure adhering to a closing schedule and maintaining timely account reconciliations, the Agency reevaluated the fiscal department’s needs and hired new staff, including a finance director, accounts payable, part-time fiscal support specialist, and contracted with a CPA to assist with the following scope of work:  Review all trial fund balance processes.  Prepare a closing schedule that includes reporting and data processing deadlines.  Reconcile all balance sheet accounts in the general ledger chart of accounts.  Timely prepare and file all financial reports required by each award.  Work with the independent auditor to implement an interim audit fieldwork schedule to reduce required work subsequent to fiscal year-end. Name of the contact person responsible for corrective action: Michael Young, President, (301) 274-4474. Planned completion date for corrective action plan: December 31, 2025

View Audit 342468

Finding 523139 (2023-005)

Significant Deficiency 2023

Central Minnesota Jobs and Training Services

MN

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

MFIP and TANF Youth – Assistance Listing No. 93.558 Recommendation: The Organization should implement a comprehensive documentation retention policy that includes specific procedures for maintaining records supporting the allocation of individual employees' time. This policy should ensure that all r...

MFIP and TANF Youth – Assistance Listing No. 93.558 Recommendation: The Organization should implement a comprehensive documentation retention policy that includes specific procedures for maintaining records supporting the allocation of individual employees' time. This policy should ensure that all relevant documentation, such as timesheets and work allocation records, is retained for the required period and is easily accessible for audit purposes. Additionally, staff responsible for timekeeping and financial recordkeeping should receive training on the importance of documentation retention and the specific requirements under the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To establish a standardized cost allocation methodology for staff time, CMJTS implemented in-person monthly allocation meetings with the executive team and program managers responsible for programming, staffing, and budget oversight. These meetings provide a thorough review of program expenditures and staff time, ensuring accurate alignment with funding requirements. Conducting payroll allocation reviews in a group setting allows the executive team to validate cost assignments, address changes in percentage allocations across cost categories, and maintain compliance with administrative regulations and funding guidelines. Name(s) of the contact person(s) responsible for corrective action: Jake Humphrey Planned completion date for corrective action plan: Implemented

View Audit 342459

Corrective Action Plans

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