Corrective Action Plans

Finding 399874 (2023-001)

Significant Deficiency 2023

NJ

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

INTERNAL CONTROL OVER COMPLIANCE AND OTHER MATTERS RECOMMENDATIONS: THE ORGANIZATION SHOULD DESIGN AND IMPLEMENT CONTROLS TO ENSURE AN ADEQUATE REVIEW PROCESS IS IN PLACE TO REVIEW COMPLIANCE WITH LSC REGULATION 45 C.R.F 1630 COST STANDARD AND PROCEDURES AS IT RELATES TO THE ALLOCATION OF DERIVATI...

INTERNAL CONTROL OVER COMPLIANCE AND OTHER MATTERS RECOMMENDATIONS: THE ORGANIZATION SHOULD DESIGN AND IMPLEMENT CONTROLS TO ENSURE AN ADEQUATE REVIEW PROCESS IS IN PLACE TO REVIEW COMPLIANCE WITH LSC REGULATION 45 C.R.F 1630 COST STANDARD AND PROCEDURES AS IT RELATES TO THE ALLOCATION OF DERIVATIVE INCOME. THERE IS NO DISAGREEMENT WITH THE AUDIT FINDING. ACTION TAKEN IN RESPONSE TO FINDING: LSNWJ'S ADMINISTRATIVE PROCEDURES MANUAL ALREADY INCLUDES A SECTION REGARDING DERIVATIVE INCOME. IT COMPLIES WITH LSC REGULATIONS. THE CHIEF FINANCIAL OFFICER WILL BE RESPONSIBLE TO ENSURE THE POLICY IS FOLLOWED IN THE FUTURE. NAME OF THE CONTACT PERSON FOR CORRECTIVE ACTION: MICHAEL WOJCIK, CHIEF EXECUTIVE OFFICER. PLANNED COMPLETION DATE FOR CORRECTIVE ACTION PLAN: THIS CORRECTIVE ACTION PLAN IS EFFECTIVE IMMEDIATELY.

View Audit 307990

Finding 399400 (2023-001)

Material Weakness 2023

Department of Housing of the Commonwealth of Puerto Rico

PR

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.512

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal yea...

VIEWS OF RESPONSIBLE OFFICIALS During the fiscal year we implemented the Yardi Software to improve the efficiency of the accounting system and the related procedures and ensure that the required financial statements are submitted in compliance with 2 CFR § 200.512 for the Single Audit for fiscal year 2024. IMPLEMENTATION DATE March 31, 2025 RESPONSIBLE PERSON Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 307907

Finding 399379 (2023-001)

Significant Deficiency 2023

Blue Earth County

MN

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

The County will implement additional review procedures.

View Audit 307886

Finding 399376 (2023-002)

Material Weakness 2023

Albuquerque Housing Authority

NM

Internal Control / Segregation of Duties Material Weakness Reporting

Management will provide a dual review on the unaudited FDS for accuracy and completeness. Hired a consultant to review process.

View Audit 307880

Finding 399366 (2023-001)

Significant Deficiency 2023

City of Donna, Texas

TX

Reporting Internal Control / Segregation of Duties

Individual responsible for corrective action: David R. Vasquez, Director of Finance and Margaret Lopez, Grants Administrator/Accountant Date corrective action will be implemented: March 2024 Corrective action plan: The City will ensure grant reporting is completed in a timely manner. The G...

Individual responsible for corrective action: David R. Vasquez, Director of Finance and Margaret Lopez, Grants Administrator/Accountant Date corrective action will be implemented: March 2024 Corrective action plan: The City will ensure grant reporting is completed in a timely manner. The Grant administrator will provide a list of all due dates for each grant. Finance will periodically monitor grants to ensure timely reporting. Grant administrator will provide confirmation of each grant filed.

View Audit 307859

Finding 399365 (2023-003)

Significant Deficiency 2023

Rock Island County, Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written...

The original preparer will provide the report prior to submission to the United States Department of Treasury each quarter to another employee in the Administration office to cross reference totals from New World financial software system and information provided from the Auditor's Office. A written report on findings of this review will be submitted to the Auditor's Office by the due date of the submission to the United States Department of the Treasury.

View Audit 307847

Finding 399361 (2023-002)

Material Weakness 2023

Bean's Cafe

AK

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management wi...

Federal Award Findings Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Fony Imawan Corrective Action Plan: - Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Management will also carefully review reporting requirements and ensure that requirements are adhered to. Proposed Completion Date: - Fiscal Year 2024

View Audit 307838

Finding 399360 (2023-001)

Significant Deficiency 2023

Bean's Cafe

AK

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document...

Finding 2023-001 Lack of Internal Controls over Eligibility Name of Contact Person: Fony Imawan Corrective Action Plan: -We will introduce supplementary policies and procedures -Staff/ the program manager will undergo training to review signed applications from the client -Managers will document their findings, noting whether clients are deemed eligible or not. -If clients are eligible, we will include supporting documentation with their application to validate their eligibility determination Proposed Completion Date: The end of the month

View Audit 307838

Finding 399356 (2023-005)

Significant Deficiency 2023

Franklin General Hospital

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/...

American Rescue Plan Rural Distribution, Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. We also recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained in both cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will formalize policies and procedures around documenting review and approval for both use of grant funds, and related reporting. Name(s) of the contact person(s) responsible for corrective action: Lee Elbert, CFO Planned completion date for corrective action plan: June 30, 2024

View Audit 307835

Finding 399351 (2023-001)

Significant Deficiency 2023

Regional School Unit No. 55

ME

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

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Peggy McKenzie, Accounting Office Manager Corrective Action: The District has already started the implementation of corrective action and will take the following actions to address finding 2023-01:...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Peggy McKenzie, Accounting Office Manager Corrective Action: The District has already started the implementation of corrective action and will take the following actions to address finding 2023-01: 1) The District has already added the certified payroll requirement elements to all wage rate certifications forms for Federally funded projects. It should be known that the District, through consultation with its attorney, thought it had all the required elements in place. Through this audit process, once becoming aware, the District believes now it will be in full compliance. Anticipated Completion Date: Completion as of submission of the 6/30/23 audit

View Audit 307824

Finding 399339 (2023-002)

Significant Deficiency 2023

Western Maine Community Action, Inc.

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all ...

CFO will be logging into websites necessary for submitting audit ahead of time to prevent login issues. CFO will wait for Auditors to give the approval to submit when the audit is ready to ensure we don’t run into issues with multiple users being logged in. Fiscal team works diligently to get all audit requests submitted in a timely manner during fieldwork. Person(s) Responsible: Chief Financial Officer, Rebecca Gage Timing for Implementation: Effective immediately as of 5/31/2024

View Audit 307817

Finding 399332 (2023-003)

Material Weakness 2023

King Philip Regional School District

MA

Questioned Costs Subrecipient Monitoring Cash Management

The District will utilize DESE's Federal & State Grant Manual document as a guide to ensure compliance with grant management.

View Audit 307806 Questioned Costs: $1

Finding 399330 (2023-004)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.512

Comments on Finding and Recommendations: We concur that our required financial filings were not made timely with HUD. We agree with the auditor’s recommendations. Planned Corrective Action: We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statement...

Comments on Finding and Recommendations: We concur that our required financial filings were not made timely with HUD. We agree with the auditor’s recommendations. Planned Corrective Action: We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 have not been submitted electronically to HUD.

View Audit 307803

Finding 399324 (2023-001)

Significant Deficiency 2023

Tarrant County B'nai B'rith Housing Corporation

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency

Comments on Finding and Recommendations: We concur that certain internal controls were not in place to ensure that the books and records are maintained in accordance with generally accepted accounting principles throughout the year. This is primarily due to system limitations within the accounting s...

Comments on Finding and Recommendations: We concur that certain internal controls were not in place to ensure that the books and records are maintained in accordance with generally accepted accounting principles throughout the year. This is primarily due to system limitations within the accounting system. We agree with the auditor’s recommendations. Planned Corrective Action: We have recorded all adjusting entries to correct misstatements. We will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward.

View Audit 307803

Finding 399282 (2023-001)

Material Weakness 2023

Fulton County, Illinois

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The...

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O’Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041

View Audit 307800

Finding 399274 (2023-002)

Significant Deficiency 2023

Alamo Community College District

TX

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.407

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has b...

The Alamo Colleges District Student Financial Aid Office has collaborated with Internal Audit to put into place controls that ensure Alamo Colleges District Board policies are followed and that all Financial Aid staff are trained on the execution of those policies. Additional control reporting has been established to monitor compliance. The Board Policy F.2.4 has also been revised to clarify those expectations. Implementation Date: June 2024 Responsible Persons: Dr. Harold Whitis, District Director of Student Financial Aid

View Audit 307792

Finding 399270 (2023-001)

Significant Deficiency 2023

Alamo Community College District

TX

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

To ensure compliance with the provisions of the Gramm-Leach-Bliley Act (GLBA), specifically the requirement that the District’s written Enterprise Data Governance Standard (EDGS) includes a description of the use of a data inventory that includes how the institution is identifying and managing data,...

To ensure compliance with the provisions of the Gramm-Leach-Bliley Act (GLBA), specifically the requirement that the District’s written Enterprise Data Governance Standard (EDGS) includes a description of the use of a data inventory that includes how the institution is identifying and managing data, personnel, devices, systems and facilities, management has revised the EDGS to specify that a data inventory for each functional system domain shall take place annually under the direction of the Data Owners and the procedures performed and results shall be adequately documented. Implementation Date: August 2024 Responsible Persons: Phong Banh, District Director of Information Technology Services Patrick Vrba, Controller

View Audit 307792

Finding 399216 (2023-002)

Material Weakness 2023

Energetics Technology Center Inc.

MD

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

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key p...

Management concurs with this finding. Management has focused its attention on both the determination and designation of key personnel within a contract as well as the ongoing compliance of key personnel designations. Management has implemented control provisions to highlight and approve future key personnel designations within future contracts. Further, a semi-annual review process will be undertaken to review and document ongoing contractual compliance which will include reference to and consideration of key personnel designations.

View Audit 307788

Finding 399214 (2023-001)

Significant Deficiency 2023

Boys & Girls Club of Dundee Township, Inc.

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford...

Condition: A few of the employee timecards were missing supervisor approval. Plan: The Club will review their monitoring procedures to ensure consistent approval of employee timecards. Anticipated Date of Completion: As soon as possible – before FY24 year end Name of Contact Person: Drew Glassford, CEO Management Response: Since the audit, we have evaluated our monitoring procedures to make sure that the review/approval on electronic timecards is done consistently.

View Audit 307783

Finding 399188 (2023-002)

Material Weakness 2023

Wenatchee School District No. 246

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 priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 5...

Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with priority of service federal requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Ave, Wenatchee, WA 98801 509-663-8161 Corrective action the auditee plans to take in response to the finding: The District will put controls into place to ensure that all PFS students are receiving services in an adequate and timely manner. Anticipated date to complete the corrective action: August 2024, for new school year

View Audit 307755

Finding 399181 (2023-003)

Significant Deficiency 2023

Arc Community Services, INC

WI

Reporting Internal Control / Segregation of Duties

We concur with the recommendation. ARC has made significant enhancements to its accounting team in both experience and depth of knowledge Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2023.

View Audit 307747

Finding 399137 (2023-006)

None 2023

City of West Haven, Ct

CT

Reporting Internal Control / Segregation of Duties

Management agrees with this finding. The City will implement procedures to ensure reports are based upon the City's general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.

View Audit 307732

Finding 399081 (2023-001)

Significant Deficiency 2023

Child and Parent Services, Inc.

IN

Significant Deficiency Internal Control / Segregation of Duties

Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have ta...

Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have taken place. The program will implement training for supervisors by 5/31/2024 to ensure that visit notes are approved within 45 days of the visit date and that a note is added in the system if the review is done after the 30-day lockdown period. Additionally, procedures will be implemented by 5/31/2024 for the Program Director to review a report of home visits lacking supervisor approval each month. The Program Director will follow up with the supervisors to resolve any unapproved visits identified in the monthly report. Member of management responsible for corrective action plan: Chief Financial O􀆯icer

View Audit 307714

Finding 399075 (2023-002)

Significant Deficiency 2023

Wagner College

NY

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligen...

Corrective Action Plan For the Fiscal Year Ended August 31, 2023 Finding 2023-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia, jcarresc@wagner.edu; 718-420-4264 Corrective action: The College has been working diligently across multiple departments on campus to make these historical corrections. We have identified the various groupings of students that require correction, and have worked through our historical data to update the program begin date (campus level data) to be the first day of the earliest semester for which each student began attending their respective program. We have submitted the listings to the National Student Clearinghouse for revision. We currently have a process in place and are working collaboratively with our information technology system analysts to implement controls to ensure the correct program begin date is used for all future students entering the College. We are currently in the process of reviewing and updating our program level enrollment data. Proposed Completion Date: August 31, 2024

View Audit 307695

Finding 399065 (2023-002)

Material Weakness 2023

Local Area Workforce Development South Central

PR

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May ...

We gave instructions to the Finance Department Director to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports within the required timeframe. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director Implementation Date: May 31, 2023

View Audit 307683

Corrective Action Plans

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