Corrective Action Plans

Finding 496653 (2023-002)

Significant Deficiency 2023

PA

Questioned Costs Reporting Internal Control / Segregation of Duties

Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The Center will review the HRSA electroni...

Condition and Context: For 3 of the 5 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The Center will review the HRSA electronic handbook on a weekly basis to ensure that all reports that are due that month are responded to in a timely manner. Name(s) of Contact Person(s) Responsible for Corrective Action: Mary Kargbo Anticipated Completion Date: 4th quarter 2024

View Audit 319443

Finding 496651 (2023-005)

Significant Deficiency 2023

Valencia Shelter for Victims of Domestic Violence

NM

Internal Control / Segregation of Duties

The partnership between VSS and YPTC will serve to comprehensively evaluate current policies and procedures and ensure a best-practice, audit-compliant system of posting and review. Fair Market Rents (FMR) will be reviewed along with the HQS worksheet and income limits during annual recertification ...

The partnership between VSS and YPTC will serve to comprehensively evaluate current policies and procedures and ensure a best-practice, audit-compliant system of posting and review. Fair Market Rents (FMR) will be reviewed along with the HQS worksheet and income limits during annual recertification for active participants in the HUD program. VSS will review the HQS worksheet and income limits during annual recertification for active participants in the HUD program.

View Audit 319441

Finding 496649 (2023-003)

Material Weakness 2023

Valencia Shelter for Victims of Domestic Violence

NM

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

VSS has already updated its financial policies to include electronic approval of expenditures through Bill.com. Bill.com was established for accounts payables mid FY 2024-FY 2025 for credit card payments. VSS has added Bill.com Accounts Payable and credit card services to include approvals required ...

VSS has already updated its financial policies to include electronic approval of expenditures through Bill.com. Bill.com was established for accounts payables mid FY 2024-FY 2025 for credit card payments. VSS has added Bill.com Accounts Payable and credit card services to include approvals required per grant and department.

View Audit 319441

Finding 496642 (2023-016)

Material Weakness 2023

City of Boston

MA

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment § 200.303

Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to programmatic reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants...

Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to programmatic reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496641 (2023-015)

Material Weakness 2023

City of Boston

MA

Reporting Internal Control / Segregation of Duties § 200.303

Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to financial reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Mo...

Boston Fire Department (BFD) incorporated and implemented proper control procedures around all grant related matter; including but not limited to financial reporting and oversight. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496636 (2023-012)

Significant Deficiency 2023

City of Boston

MA

Questioned Costs Procurement, Suspension & Debarment Eligibility § 200.303

Boston Public Schools (BPS) has revised their tracking and documentation for special education expenses. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496634 (2023-010)

Material Weakness 2023

City of Boston

MA

Questioned Costs Material Weakness Internal Control / Segregation of Duties § 200.303

Boston Public Schools (BPS) is continuously reinforcing its protocols with school leaders to ensure they are promptly school certifications. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496633 (2023-009)

Material Weakness 2023

City of Boston

MA

Questioned Costs HUD Housing Programs Material Weakness § 200.303

Boston Public Schools (BPS) has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496632 (2023-008)

Material Weakness 2023

City of Boston

MA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.64 § 200.67

Boston Public Schools (BPS) has revised its’ consultation process to ensure it happens with fidelity and that records are properly stored. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496631 (2023-007)

Material Weakness 2023

City of Boston

MA

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Boston Public Schools (BPS) is continuously working with DESE to ensure they are meeting compliance with FR-1 deadlines. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496627 (2023-004)

Significant Deficiency 2023

City of Boston

MA

School Nutrition Programs Cash Management Significant Deficiency § 200.303

Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented advanced policies including additional segregation of duties to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto...

Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented advanced policies including additional segregation of duties to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431

Finding 496626 (2023-003)

Material Weakness 2023

City of Boston

MA

Questioned Costs School Nutrition Programs Cash Management § 200.303

Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented various procedures in order to accurately report meal counts and claims. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@bos...

Boston Public Schools (BPS) Food and Nutrition Services (FNS) has implemented various procedures in order to accurately report meal counts and claims. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 319431 Questioned Costs: $1

Finding 496483 (2023-003)

Significant Deficiency 2023

City of New Haven

CT

Subrecipient Monitoring HUD Housing Programs Reporting

Finding 2023-003: Significant Deficiency and Noncompliance Finding, Reporting-Annual Assistance Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cities were required to submit an annual race and ...

Finding 2023-003: Significant Deficiency and Noncompliance Finding, Reporting-Annual Assistance Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cities were required to submit an annual race and ethnic data reporting form HUD-27061 covering the period from July 1, 2021, to June 30, 2022, by January 10, 2023. The City failed to submit the required annual race and ethnic data reporting form HUD-27061 covering the period from July 1, 2021, to June 30, 2022, by the January 10, 2023, deadline, as mandated under the Lead-Based Paint Hazard Reduction Grant Program by the U.S. Department of Housing and Urban Development. Corrective Actions Taken: 1. Centralized Compliance Tracking: The City has implemented a centralized system for monitoring grant reporting deadlines to prevent missed submissions. Contact: Maritza Bond, Health Director. Anticipated Completion Date: 12/24 2. Dedicated Compliance Oversight: A dedicated compliance officer now oversees all grant-related activities to ensure adherence to reporting requirements. Contact: Shannon McCue, Budget Director & Maritza Bond, Health Director. Anticipated Completion Date: 10/24

View Audit 319406

Finding 496471 (2023-002)

Significant Deficiency 2023

City of Warwick, Rhode Island

RI

Questioned Costs Reporting Significant Deficiency § 200.303

Education Stabilization Fund – Assistance Listing # 84.425D Recommendation: We recommend the City reviews and enhances internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Explanation of disagreement with audit ...

Education Stabilization Fund – Assistance Listing # 84.425D Recommendation: We recommend the City reviews and enhances internal controls and procedures to ensure that all reports are prepared and reviewed for accuracy and supporting documentation maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WPS is implementing a new financial reporting system that includes a grant reporting module – this will help resolve issues with internal controls related to grants moving forward. Name(s) of the contact person(s) responsible for corrective action: Brandon Bohl - Director of Finance Warwick Public Schools Planned completion date for corrective action plan: June 30, 2025

View Audit 319403

Finding 496459 (2023-001)

Material Weakness 2023

Washington Parks Academy

MI

Material Weakness Internal Control / Segregation of Duties

The Accounting Team will adhere to the established monthly checklist and physically check off items as they are completed, including the date of completion. Management will review the monthly close procedural checklist to ensure established processes have been followed and completed and sign off on...

The Accounting Team will adhere to the established monthly checklist and physically check off items as they are completed, including the date of completion. Management will review the monthly close procedural checklist to ensure established processes have been followed and completed and sign off on each month after completion/close is verified.

View Audit 319381

Finding 496454 (2023-003)

Material Weakness 2023

City of Greenwood, Wisconsin

WI

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

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have gra...

Finding 2023-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that a misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The City does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of federal awards is high. Auditor’s Recommendation: We recommend that the City adopt written policies and procedures over grants and grant expenditures. Management Response: The City will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Kayla Schar Anticipated Completion: Ongoing

View Audit 319375

Finding 496450 (2023-003)

Material Weakness 2023

Madison-Carver Academy

MI

Internal Control / Segregation of Duties

Management will train front office staff on the steps involved to add a cash receipts log to the established cash receipts process. Investments have already been made into a new system to aid schools in going cashless (eventlink).

View Audit 319370

Finding 496448 (2023-001)

Material Weakness 2023

Madison-Carver Academy

MI

Internal Control / Segregation of Duties

Investment in configuration of new software will allow for more consistent internal controls and proper reporting to aid in monthly reconciliation and close process. Department will create and implement a monthly close checklist that will be adhered to and followed up on by the Accounting Manager. T...

Investment in configuration of new software will allow for more consistent internal controls and proper reporting to aid in monthly reconciliation and close process. Department will create and implement a monthly close checklist that will be adhered to and followed up on by the Accounting Manager. This list will include revenue and grant reconciliations as well.

View Audit 319370

Finding 496444 (2023-002)

Significant Deficiency 2023

Del Norte Child Care Council

CA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.512

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to ...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the single audit not being completed and submitted to the Federal Audit Clearinghouse be the due date. As of the audit report date, the Council has engaged an outside accounting firm to provide financial oversight. Action: Develop procedures to ensure required single audits are completed and submitted to the Federal Audit Clearinghouse by the 9-month due date. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO Carrie Castillo, Executive Director, is the official responsible for implementing each corrective action plan.

View Audit 319367

Finding 496442 (2023-001)

Material Weakness 2023

Del Norte Child Care Council

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Ser...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Services. Management believes that all key accounting positions have since been filled by qualified personnel. A formal close process and reconciliation of all balance sheet accounts and indirect cost allocations each month will ensure reimbursement requests are complete and accurate. Process documentation is also being prepared to help personnel in the accounting department follow proper control procedures. Action: Develop and document process for drawdown calculation and year end reconciliation to accounting records. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO

View Audit 319367

Finding 496441 (2023-001)

Significant Deficiency 2023

Homes First

WA

Reporting Internal Control / Segregation of Duties

Preparation of Schedule of Expenditures of Federal Awards (“SEFA”) Condition Schedule for Expenditures of Federal Awards was understated due to one missing federal award. CORRECTIVE ACTION: The CEO or Deputy Director will review the SEFA schedule prior to submission to the auditors.

View Audit 319363

Finding 496430 (2023-001)

Significant Deficiency 2023

Aletheia House

AL

Internal Control / Segregation of Duties

Aletheia House converted to a new payroll system (UKG) that includes timesheet processing and will allow for supervisors' electronic approval of all nonexempt employee timesheets. In addition, Alethia House has strengthened its payroll procedures to ensure that at the end of each pay period before p...

Aletheia House converted to a new payroll system (UKG) that includes timesheet processing and will allow for supervisors' electronic approval of all nonexempt employee timesheets. In addition, Alethia House has strengthened its payroll procedures to ensure that at the end of each pay period before payroll is processed, managers and supervisors will review timesheets of all nonexempt employees and approve hours worked for the period. The payroll administrator will review all timesheets to ensure all have supervisor's approval. No employee's payroll will be processed until an approved timesheet for the respective pay period has been entered into the UKG system. This process will receive regular review by the Chief Finacial Officer for quality assurance.

View Audit 319333

Finding 496413 (2023-001)

Material Weakness 2023

Kosciusko County

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.344

FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Kosciusko County Sheriff's Office applied for the Indiana Local Body Camera Grant (ILBC). The sheriff’s office was awarded this grant on January 1, 2023, with a grant cost amount o...

FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Kosciusko County Sheriff's Office applied for the Indiana Local Body Camera Grant (ILBC). The sheriff’s office was awarded this grant on January 1, 2023, with a grant cost amount of up to $31,920. This grant is a reimbursable grant through the Indiana Department of Homeland Security. The period of performance was from January 1, 2023, to December 31, 2023. The Kosciusko County Sheriff's Office ordered body-worn cameras and equipment on April 26, 2023. The invoice for the cameras and the camera equipment was paid on July 14, 2023. The Kosciusko County Sheriff's Office then submitted a Reimbursement Claim Form on September 11, 2023. The Reimbursement Claim Form shows the Sheriff's Office incorrectly requested the full $31,920. They received $31,920 from the Indiana Department of Homeland Security on September 27, 2023. However, the county had only spent $9,581 of the grant money towards the body camera purchase. Therefore, there is a remaining balance in the fund of $22,339 as of December 31, 2023. Due to the period of performance, the county should have reimbursed the Indiana Department of Homeland Security $22,339. On May 9, 2023, the Sheriff's Office grant administrator submitted a Program Report for the ILBC grant. This report was filed without an implemented internal control or evidence of a review. The report was completed and submitted by the Sheriff's Office grant administrator. The report incorrectly indicated that all expenditures had been completed. As of the date of the submission, the county had not purchased the bodyworn cameras and all federal funds had not been expended. Contact Person Responsible for Corrective Action: Alyssa Schmucker Contact Phone Number and Email Address: 574-372-2325 aschmucker@kosciusko.in.gov View of Responsible Officials: We concur with the findings identified. Description of Corrective Action Plan: The Kosciusko Sheriff’s Office, grant coordinator will contact IDHS for instruction on how to return the $22,339.00 and prepare a claim to be processed by the Kosciusko County Auditor’s office. The grant balances are submitted each month by departments these are checked and confirmed by the Auditor’s Office this one was overlooked in the review process. The person who applied for the grant no longer works for the county. It is believed the new person handling the grants was not aware that this grant even existed. The Grant Administrator(s) will have someone sign off on the grant report submissions and forward all reports to the Auditor’s Office. Anticipated Completion Date: It is anticipated that this will be completed as soon as the information to return the funds is received from the state and the claim is submitted to the Auditor for payment. This claim will be paid as soon as it is received. On or before 12/31/2024.

View Audit 319325

Finding 496401 (2023-003)

Significant Deficiency 2023

Esperanza Health Center, Inc.

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

View of Responsible Officials: Based on the perspectives provided by management and officials, the finance department has initiated specific corrective measures to ensure strict adherence to reporting PRF and centralization of documentation. As our organization expands, we will evaluate our document...

View of Responsible Officials: Based on the perspectives provided by management and officials, the finance department has initiated specific corrective measures to ensure strict adherence to reporting PRF and centralization of documentation. As our organization expands, we will evaluate our documentation processes to create clear standard operating procedures (SOPs). We have employed a grants analyst who will define distinct responsibilities for grants reporting, establish a central repository, and reconcile both FTE and non-FTE expenditures and receipts, including cash receipts, drawdowns and invoice allocation. Project codes will be crucial in driving this process within our financial system, Blackbaud. Management will report on progress of these actions to the Finance Committee of the Board of Directors at its monthly meetings.

View Audit 319296

Finding 496392 (2023-002)

Material Weakness 2023

The Geneva Foundation

WA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0...

Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Contact Person(s): Kristen Bacon, Director, Finance and Accounting. Corrective action planned: Geneva implemented the following increased measures in FY23 -- LOE operating procedures and JAMIS reports were developed to ensure that material LOE variances were detected, discussed, and if applicable, escalated to the sponsor. The Finance Office will revisit current LOE reports and if necessary, will enhance reporting to improve more visibility and completeness of LOE data by program. The Finance Office will also conduct a refresher training. As stated in the FY22 audit, management believes that review of financial and LOE reporting are clearly defined, documented, and are in compliance with accounting principles generally accepted in the United States of America and sponsor requirements; however, management will seek to strengthen the documentation, reporting, training, and communications between Finance and the Department of Programs. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Anticipated completion date September 30, 2024

View Audit 319290

Corrective Action Plans

Filters