Corrective Action Plans

Finding 400459 (2023-004)

Significant Deficiency 2023

Pioneer Housing Development Inc. Dba John Paul Apartments 092-11212

MN

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2023-004 Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance U.S. Department of Housing and Urban Development CFA #14.134 Section 207 Insured Loan Balance Finding Summary: Upon termination of lease, Minnesota statutes require that the Pro...

Finding 2023-004 Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance U.S. Department of Housing and Urban Development CFA #14.134 Section 207 Insured Loan Balance Finding Summary: Upon termination of lease, Minnesota statutes require that the Project refund tenant security deposits within 21 days of termination of tenancy. The Project did not pay out one deposit within the 21 day requirement for termination of tenancy. Responsible Individuals: Kevin Rymanowski, SVP, Finance/CFO Corrective Action Plan: Management agrees with the finding and will work to refund tenant security deposits within 21 days of termination of tenancy. Anticipated Completion Date: December 31, 2024

View Audit 308479

Finding 400446 (2023-001)

None 2023

South Florida Water Management District

FL

Procurement, Suspension & Debarment Eligibility Reporting

Identifying Number: CF 2023 – 001 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was an enhancement to the grant monitoring and reporting procedures by adding a scheduled review of the reporting requirements. Contact Name(s): Candida Heater...

Identifying Number: CF 2023 – 001 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was an enhancement to the grant monitoring and reporting procedures by adding a scheduled review of the reporting requirements. Contact Name(s): Candida Heater, Administrative Services Division Director; Michelle Quigley, Finance Bureau Chief; Julie Maytok, Budget Bureau Chief Corrective Action Completion Date: 04/17/2024

View Audit 308467

Finding 400445 (2023-002)

Significant Deficiency 2023

South Florida Water Management District

FL

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility

Identifying Number: IC 2023 – 002 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was submittal of the quarterly report to the Florida Department of Environmental Protection. Contact Name(s): Candida Heater, Administrative Services Division...

Identifying Number: IC 2023 – 002 Finding: Reporting Corrective Action Taken: The corrective action taken to resolve the reporting finding was submittal of the quarterly report to the Florida Department of Environmental Protection. Contact Name(s): Candida Heater, Administrative Services Division Director; Michelle Quigley, Finance Bureau Chief; Julie Maytok, Budget Bureau Chief Corrective Action Completion Date: 04/17/2024

View Audit 308467

Finding 400403 (2023-001)

Significant Deficiency 2023

Abbotsford Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 308447

Finding 400393 (2023-001)

Material Weakness 2023

Va Connecticut Research and Education Foundation, Inc.

CT

Internal Control / Segregation of Duties

The Organization will implement controls and procedures to ensure that the financial statements are prepared in accordance with generally accepted accounting principles.

View Audit 308446

Finding 400390 (2023-003)

Significant Deficiency 2023

North Country Healthcare, Inc.

NH

HUD Housing Programs Reporting Significant Deficiency

Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to ...

Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to HRSA, along with maintaining required supporting documentation, as well as track any required adjustments needed for future Provider Relief Fund and American Rescue Plan Rural Distributions distributions in case there is any additional required reporting in the future.

View Audit 308439

Finding 400377 (2023-002)

Significant Deficiency 2023

United Way of King County

WA

Special Tests & Provisions Allowable Costs / Cost Principles Significant Deficiency

Finding 2023-002 Recommendation: We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program. Corrective Action: Management agrees with the recommendation. Corrective action taken includes preparation of and communication of standard...

Finding 2023-002 Recommendation: We recommend the Organization enforce its policies for retention and review of records for each person enrolled in the program. Corrective Action: Management agrees with the recommendation. Corrective action taken includes preparation of and communication of standard operating procedures for enrollment, payroll set up, and member service agreement document review and retention. In addition, program management staff will conduct a secondary review of biweekly program payroll prior to submission, to ensure wage rate compliance with member service agreements. The issues identified in the finding all occurred before corrective action was taken in March of 2023. Person(s) Responsible for Corrective Action: Elizabeth StoDomingo, Chief Human Resources Officer, Corey Taylor Payroll Manager, Tamarack Randall, Director of Financial and Housing Stability; Regina Malveaux, Chief Impact Officer, Cheyenne Stolmeier, Community Services; National Service Program Manager, AmeriCorps. Anticipated Completion Date: March 31, 2023, already in effect.

View Audit 308418

Finding 400330 (2023-001)

Material Weakness 2023

Optimus Health Care, Inc.

CT

Internal Control / Segregation of Duties Material Weakness Reporting

Finding No. 2023-001: Financial reporting – Material Weakness Managements Response / View of Responsible Officials: The organization will implement the following corrective actions for FY 2024 to remediate and address the cause of the finding. • Target date for implementation is June 30, 2024. ...

Finding No. 2023-001: Financial reporting – Material Weakness Managements Response / View of Responsible Officials: The organization will implement the following corrective actions for FY 2024 to remediate and address the cause of the finding. • Target date for implementation is June 30, 2024. • The responsible party will be Rebecca Mankin, Interim Chief Financial Officer (CFO). • The organization will implement a refined month-end checklist for all monthly entries to be completed by assigned finance staff. o The organization will ensure that all staff are trained adequately to manage any assigned task. o All monthly entries are required to be reviewed and approved by the Interim CFO or designee prior to posting to the general ledger within our Accounting Software. o All appropriate backup documentation will be saved and stored within the Finance Directory. • The organization will implement balance sheet reconciliations to be prepared and completed by Finance Staff Accountants, along with a review performed monthly by the Interim CFO or designee. o All balance sheet and revenue accounts will be reconciled to external data for verification monthly. • The Interim CFO was hired on February 3, 2024, and is currently assessing the team’s capacity and competency for required duties. Outsourced accounting staff will be employed until such time as existing staff are properly trained, and new permanent staff are recruited. • The Interim CFO will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Interim CFO will ensure that Finance Staff will receive at minimum of 25 hours of training annually related to GASB, GAAP, Governmental Financial Reporting, or other related accounting trainings. o All trainings will be tracked and documented for record retention. • The Interim CFO will ensure that any staff involved in Financial Reporting has the technical expertise to help with the preparation, review, and analysis of the financial statements. • The organization will implement a grants project tracking system to better help with grants, contract reporting, and compliance.

View Audit 308411

Finding 400329 (2023-002)

Material Weakness 2023

Isaac Elementary School District No. 5

AZ

Allowable Costs / Cost Principles Material Weakness Reporting

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The District will monitor and track federal grants e...

Finding Number: 2023‐002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The District will monitor and track federal grants expenditures and revenues in a fiscally responsible manner to reduce the number of inaccurate information.

View Audit 308410

Finding 400323 (2023-001)

Material Weakness 2023

Isaac Elementary School District No. 5

AZ

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.303

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education...

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education Stabilization Fund 84.425D Education Stabilization Fund 84.425U Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The District will provide trainings on a regular basis for personnel responsible for grants management. The District will adhere to internal controls to ensure expenditures align to grant budgets.

View Audit 308410 Questioned Costs: $1

Finding 400312 (2023-001)

Significant Deficiency 2023

Los Angeles Regional Food Bank

CA

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001: Eligibility Finding Type: Significant Deficiency in Internal Controls over Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568,...

Finding 2023-001: Eligibility Finding Type: Significant Deficiency in Internal Controls over Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) and the Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per 7 CFR 251.5(c), a state agency may delegate to one or more eligible recipient agencies with which the state agency enters into an agreement the responsibility for the distribution of commodities and administrative funds. Per the State’s agreement with the Food Bank, the Food Bank shall submit household reports monthly. Condition and context: As part of our eligibility testing, and in order to determine whether the onsite check-in forms were complete, we agreed the onsite check-in forms for our eligibility selections to the household distribution reports. For six out of the 38 statistically valid samples, the number of unduplicated households serviced on the check-in forms did not agree to the household distribution reports. This condition was noted for five out of 11 months selected for completeness. Cause: The Food Bank did not have controls in place to ensure the accuracy of the Household Participation reports. Effect: The number of eligible households that received food distributions was not accurately reported to the State. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure the accuracy of the Household Participation report.Management Response and Planned Corrective Action: The Agency Relations Management team created a procedure to ensure all agency and program TEFAP household distribution reports are accurately entered into the CDSS reporting platform. The TEFAP Specialist will run a CERES report by the 5th of every month showing all agencies and programs that received TEFAP the previous month. This report will be used as the checklist to ensure a TEFAP report is received and that the household information gets entered into the CDSS household reporting platform. Once the TEFAP Specialist enters the reports into the CDSS platform, the Agency Relations Specialist will double-check the entered entries in the CDSS platform against the agency/program report to ensure accuracy before the CDSS portal is locked for the month. In order to ensure the effectiveness of these procedures, the Agency Relations Supervisor will audit 25 reports randomly every month. The Agency Relations Supervisor will review the audit results with the Agency Relations Manager on a monthly basis. For the Food Bank’s TEFAP direct to individuals programs, the Programs Coordinator will tally all TEFAP food recipients from the TEFAP sign-in sheets and complete the HHP TEFAP report form. Before submitting the TEFAP HHP report to the TEFAP Specialist, a different Programs Coordinator will double-check the total number of persons served from the TEFAP sign-in sheets and verify the HHP TEFAP report form is correct. After the second check is completed, the Programs Coordinator will send the monthly LARFB TEFAP reports via email to the TEFAP Specialist with a copy to the Programs Manager and Programs Director. The Agency Relations Manager will oversee the processes completed by the Agency Relations Supervisor, TEFAP Specialist, and Agency Relations Specialist assigned to these procedural tasks. The Programs Manager will oversee the work of the Programs Coordinators for the Food Bank’s direct to individuals programs. We will implement this corrective action on or before June 30, 2024. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Hilda Ayala – Sr. Director of Programs & Policy 323.353.0114 Steven Meisberger – Chief Financial Officer 323.318.0319

View Audit 308402

Finding 400304 (2023-001)

Significant Deficiency 2023

Housing Authoirty of the City of Salem

OR

Questioned Costs HUD Housing Programs Significant Deficiency

Federal Award Findings and Questioned Costs Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Sta...

Federal Award Findings and Questioned Costs Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There were approximately 794 failed inspections during the audit period. Of a sample size of twenty-five (25) failed inspections, three (3) failed inspections did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Known Questioned Costs: $2,113 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: Since the discovery of this issue, the Housing Authority has changed its inspection extension documentation process to ensure that formal documentation, including the expiration date of any approved extension, is included with inspection paperwork. The Authority accepts the recommendation of the auditor and will update its Housing Choice Voucher Administrative Plan to define a clear process and timeline for extending and documenting the inspection compliance period for both property owners and program participants. Such changes will be effective with the October 1, 2024 Administrative Plan. The Authority will ensure enforcement of Housing Quality Standards (or any subsequent replacement). Melanie Fletcher, Assistant Housing Administrator of Operations, is responsible for implementing this corrective action by September 30, 2024. Schedule of Prior Year Audit Findings Finding 2022-001: Observation: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Status: This finding has been resolved. Finding 2022-002: Observation: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Status: This finding remains open. See finding 2023-001.

View Audit 308395 Questioned Costs: $1

Finding 400234 (2023-002)

None 2023

Franklin County Dial Self, Inc.

MA

Internal Control / Segregation of Duties Cash Management

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2023-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified ...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2023-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally, before sending to AmeriCorps. ACTION TAKEN The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.

View Audit 308345

Finding 400214 (2023-002)

Material Weakness 2023

Hope for Prisoners, Inc.

NV

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Views of Responsible Officials: Beginning with the FY2023, Hope for Prisoners’ CEO reviews and approves all RFR forms in writing prior to submission. Oversight by speciﬁc board members will be provided through a review of the submitted RFR to compare it to the monthly ﬁnancial reports already being ...

Views of Responsible Officials: Beginning with the FY2023, Hope for Prisoners’ CEO reviews and approves all RFR forms in writing prior to submission. Oversight by speciﬁc board members will be provided through a review of the submitted RFR to compare it to the monthly ﬁnancial reports already being provided.

View Audit 308337

Finding 400213 (2023-002)

Material Weakness 2023

Sedro-Woolley School District No. 101

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail...

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail Road, Sedro-Woolley, WA. 98284 360-855-3500 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). There was not clarity on who was in charge of organizing the training, Training Log and tracking of assessment security Pre/Post testing forms for the Wa-Aim, WIDA, Smarter Balanced Assessment, and WCAS. Moving Forward the following duties will be implemented: Special Education Director: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the Wa-AIM. MLL Director: Responsible for organizing the training at the beginning of each year, and collecting the Training Log and Pre/post test security forms for any staff proctoring the WIDA. District Assessment Coordinator with/ support of building principals: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the SBA and WCAS. Anticipated date to complete the corrective action: March 2024

View Audit 308336

Finding 400205 (2023-008)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evid...

The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evidenced by email approval prior to any future ETA 2208A submissions to the ETA. The Department began this process September 2023.

View Audit 308332

Finding 400203 (2023-007)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accu...

and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accuracy and to identify if an amended report should be filed

View Audit 308332

Finding 400201 (2023-006)

Significant Deficiency 2023

State of Iowa

IA

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be retur...

Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be returned with a signature and date prior to submitting the finalized reports to the Department of Labor within the reporting deadline

View Audit 308332

Finding 400199 (2023-005)

Significant Deficiency 2023

State of Iowa

IA

Reporting Internal Control / Segregation of Duties

A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Acco...

A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Accountant 3 responsible for preparing the ETA 191. Review and approval of the ETA 191 is required to be completed prior to the reports due date. After transmittal to DOL of the ETA 191; a copy with supporting documentation is made available to the Unemployment Division Administrator

View Audit 308332

Finding 400184 (2023-002)

Significant Deficiency 2023

City of Prichard

AL

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

a. Implement a three-way match process for all invoices, where the purchase order, receiving report, and vendor invoice are matched and verified before payment is processed. b. Utilize invoice tracking and payment monitoring systems to identify and prevent duplicate payments. c. Establish a centra...

a. Implement a three-way match process for all invoices, where the purchase order, receiving report, and vendor invoice are matched and verified before payment is processed. b. Utilize invoice tracking and payment monitoring systems to identify and prevent duplicate payments. c. Establish a centralized accounts payable function with clear policies and procedures for processing vendor payments. d. Conduct regular audits or reviews of vendor payments to identify and investigate any potential duplicate payments. e. Implement system controls or automated checks to flag potential duplicate invoices or payments based on criteria such as vendor, invoice number, amount, or date range. f. Provide training to accounts payable staff on the importance of detecting and preventing duplicate payments, as well as the procedures for investigating and resolving any identified instances. g. Maintain a comprehensive vendor master file with accurate and up-to-date information to prevent duplicate vendor records, which can lead to duplicate payments.

View Audit 308321 Questioned Costs: $1

Finding 400165 (2023-003)

Material Weakness 2023

Seminole Hospital District of Gaines County

TX

Reporting Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2023-003 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding an other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified ...

Corrective Action Plan for Finding 2023-003 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding an 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 compensation controls by introducing additional oversight and review for future COVID-19 PRF reporting. John Everett, CFO, will be responsible to ensure that the corrective action plan is followed. When the Period 4 lost revenue calculation was updated, the district had sufficient lost revenues for Period 4 funding received. The corrective action plan will be implemented by September 30, 2024.

View Audit 308302

Finding 400144 (2023-001)

Material Weakness 2023

Harmony Community Development Corporation, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.403

Reference Finding Number: 2023-001 Eligibility and Allowable Costs To Whom It May Concern, This letter is in reference to the 2023 audit conducted by Capin Crouse on Harmony Community Development Corporation (Harmony CDC). Please find below the corrective action plan devised by Harmony CDC managemen...

Reference Finding Number: 2023-001 Eligibility and Allowable Costs To Whom It May Concern, This letter is in reference to the 2023 audit conducted by Capin Crouse on Harmony Community Development Corporation (Harmony CDC). Please find below the corrective action plan devised by Harmony CDC management to address the findings in the audit: The (SOP) standard operating procedure will be revised to ensure client documentation is being stored in more than one place. There will be a process to backup all files on an external drive. This will serve as a secondary storage place. Currently client documentation is stored in the housing portal and on the shared drive in the organization. In addition, a required documentation checklist will be maintained and verified for each client. A policy will be developed to complete quarterly internal audit reviews and evaluate 10-15% of the client case files. Staff will conduct ongoing peer reviews of the client files. When a staff member is on a Leave of Absence, the employee’s network access will be revoked during the time off. If a staff member is on a disciplinary action plan, the employee’s network access will be monitored. Mandatory compliance & ethical training will be completed by all employees. All employees will review and sign employee handbooks, conflict of interest and code ethics. Person Responsible for Corrective Action Plan: Mark Porter, Executive Director Anticipated Date of Completion: May 1, 2024 and ongoing internal audits quarterly

View Audit 308286 Questioned Costs: $1

Finding 400137 (2023-101)

Significant Deficiency 2023

Mid-State Child Care and Nutrition

AZ

Procurement, Suspension & Debarment Cash Management Matching / Level of Effort / Earmarking § 200.303

CORRECTIVE ACTION PLAN SEPTEMBER 30, 2023 REFERENCE: 2023-101 REPEAT FINDING REFERENCE: 2022-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2023 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT R...

CORRECTIVE ACTION PLAN SEPTEMBER 30, 2023 REFERENCE: 2023-101 REPEAT FINDING REFERENCE: 2022-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2023 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Deanna Barrowdale, Director 2. Corrective action planned: Corrective action planned will include technical assistance with staff on review of the menu/meal counts, creditable meal components for accuracy, dates received, and children in attendance and ratios. Director and Co-Director will carefully review the provider menus to ensure that menus are mathematically accurate. We will contact our providers via newsletter, website, annual training and correspondence of ongoing changes and reminders for compliance of credible mealtimes and reimbursement. 3. Anticipated completion date: FY 2024

View Audit 308251

Finding 400125 (2023-017)

Material Weakness 2023

City of Carencro

LA

Reporting Internal Control / Segregation of Duties

The City had significant difficulties accessing the reporting website, and filed the report on the day access was granted. However, the City will review their established policies and procedures and make any necessary changes to ensure an effective control environment.

View Audit 308248

Finding 400119 (2023-003)

Significant Deficiency 2023

The University of West Alabama

AL

Student Financial Aid Cash Management Significant Deficiency

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance accord...

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance according to 34 CFR 668.171. The University would like to note that while adequate documentation was not maintained, the reconciliations were being done with a matching ending balance at year end. Anticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid

View Audit 308242

Corrective Action Plans

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