Corrective Action Plans

Finding 496389 (2023-002)

Significant Deficiency 2023

Youthprise

MN

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Justice Children Exposed to Violence – Assistance Listing No. 16.818 2023-002: Internal Controls over Compliance and Other Matters L. Reporting Internal Control Over Major Programs SIGNIFICANT DEFICIENCIES Recommendation: We recommend Y...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Justice Children Exposed to Violence – Assistance Listing No. 16.818 2023-002: Internal Controls over Compliance and Other Matters L. Reporting Internal Control Over Major Programs SIGNIFICANT DEFICIENCIES Recommendation: We recommend Youthprise document its review and approval process over reports and document report submission dates. Action Taken: Management agrees with this finding and has since corrected the deficiency effective Fall 2023. If questions arise regarding this plan, please call Talbrey Benson-Goupil at 612-464-8485. Sincerely yours, Talbrey Benson-Goupil Finance Director

View Audit 319284

Finding 496379 (2023-003)

Significant Deficiency 2023

Barron County Housing Authority

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent calculations are correctly performed and all required forms are maintained in tenant files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent calculations are correctly performed and all required forms are maintained in tenant files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train the individuals doing the calculations to ensure calculations are correctly performed and all required forms are maintained in tenant files. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024

View Audit 319262

Finding 496378 (2023-002)

Significant Deficiency 2023

Barron County Housing Authority

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in...

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are done and maintained in the files and implement processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024

View Audit 319262

Finding 496372 (2023-001)

Significant Deficiency 2023

Open Door Health Center

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Health Center Cluster – Assistance Listing Numbers 93.224 & 93.527 Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Explanation of disagreement with audit finding: Ther...

Health Center Cluster – Assistance Listing Numbers 93.224 & 93.527 Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will implement additional checks in quality review process of UDS prior to submission. Name(s) of the contact person(s) responsible for corrective action: Jennifer Beckius, CFO Planned completion date for corrective action plan: December 2024

View Audit 319258

Finding 496371 (2023-001)

Significant Deficiency 2023

Banner Health

AZ

Internal Control / Segregation of Duties Questioned Costs Reporting

Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus reported in the provider relief fund report. Management has reviewed this finding and agrees with the conclusion. There will be no additional provider relief fund reports submitted given this w...

Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus reported in the provider relief fund report. Management has reviewed this finding and agrees with the conclusion. There will be no additional provider relief fund reports submitted given this was the final report submitted to substantiate the payments received. However, if this program begins again, management will implement a control to ensure lost revenues are not duplicated. The entity will work with the grantor regarding the questioned costs identified. Contact Person: Paul Nolde-Morrissey, Corporate Controller Expected Completion Date: September 30, 2024

View Audit 319252 Questioned Costs: $1

Finding 496299 (2023-001)

None 2023

Hegemon Crest Senior Housing Inc.

OH

Questioned Costs Internal Control / Segregation of Duties

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date May 20, 2024 S3800-150 Response Th...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-1: We concur that the Corporation failed to make the required annual deposits to the reserve for replacement. S3800-130 Response Indicator Agree. S3800-140 Completion Date May 20, 2024 S3800-150 Response The Corporation has made the required deposit prior to issuance of the financial statement. S3800-160 Contact Person First Name Shelley S3800-180 Contact Person Last Name Darfus

View Audit 319191 Questioned Costs: $1

Finding 496295 (2023-001)

Material Weakness 2023

Early Childhood Alliance, Inc.

IN

Questioned Costs Reporting Internal Control / Segregation of Duties

2023-001 Material Adjustments Views of Responsible Officials and Planned Corrective Actions: Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the internal financial repor...

2023-001 Material Adjustments Views of Responsible Officials and Planned Corrective Actions: Management will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the internal financial reports used by management. The Senior Accountant records the CCDF revenue as it comes in bi-weekly. The CFO calculates the monthly accrual. The Senior Accountant and CFO worked together to create a reconciling process to ensure correct reporting of CCDF revenue.

View Audit 319183

Finding 496238 (2023-002)

Significant Deficiency 2023

The Nemours Foundation

FL

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration ...

Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration and the Assistance Vice President, Accounting to ensure the completeness and accuracy of the results. Corrective action will be complete by October 31, 2024.

View Audit 319180 Questioned Costs: $1

Finding 496237 (2023-001)

Significant Deficiency 2023

The Nemours Foundation

FL

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.303

Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statute...

Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. The enhanced standard operating process will also require a routine meeting with the business owner and representatives from Research Finance and/or Grant Accounting through the conclusion of the funding to ensure compliance is maintained and appropriately monitored. Corrective action will be complete by November 30, 2024.

View Audit 319180

Finding 496221 (2023-003)

Material Weakness 2023

City of St. Peter

MN

Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-003 Reporting Compliance Requirement Finding Summary 2 CFR § 200.510 requires that the City prepare financial statements that reflect its financial position, results of operations or changes ...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-003 Reporting Compliance Requirement Finding Summary 2 CFR § 200.510 requires that the City prepare financial statements that reflect its financial position, results of operations or changes in net position, and, where appropriate, cash flows for the fiscal year audited, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended December 31, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Corrective Action Plan Actions Planned – The City plans to review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. Official Responsible – Sally Vogel, Finance Director. Planned Completion Date – December 31, 2024. Disagreement With or Explanation of Finding – The City agrees with this finding. Plan to Monitor – Sally Vogel, Finance Director, will continue to work with staff to review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future.

View Audit 319161

Finding 496219 (2023-001)

Significant Deficiency 2023

City of Orange, Texas

TX

Subrecipient Monitoring Questioned Costs Internal Control / Segregation of Duties

Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days foll...

Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days following the date of expenditure. Corrective action planned: Management of the City will implement additional control activities over the review of draw requests and monthly reports by reconciling them to the detail grant expenditures contained in the City’s financial accounting system. Contact person: Cheryl Zeto, Finance Director (409) 883-1041 Anticipated completion date: August 2024

View Audit 319159 Questioned Costs: $1

Finding 496180 (2023-002)

Material Weakness 2023

Eve, INC

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The Agency concurs with the finding and has already begun the process of updating its existing written federal policies and procedures. We believe these steps in addition to monitoring by the Board of Directors, will help ensure compliance with federal regulations.

View Audit 319141

Finding 486150 (2023-002)

Material Weakness 2023

Boone County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in ...

Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in preventing, or detecting and correcting, noncompliance. A single employee prepared and submitted reports without a documented review or oversight process in place to prevent or detect and correct errors. The County submitted three P&E reports during the audit period. No report was submitted for the period of October 1, 2022 to December 31, 2022 although there was activity during this time period. For the three reports submitted, all activity for the reporting period was not included and the reports were not fairly presented. Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We are putting Internal Controls in place specific to the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together when it is submitted by other departments with a review and approval process for the disbursement by the governing body before the claim can be processed. Anticipated Completion Date: October 2024

View Audit 318807

Finding 486149 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Significant Deficiency Corrective Action Plan: We have engaged with our software provider to review our current waitlist setup and preferences. We have cross-referenced that set up against pro...

Finding 2023-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Significant Deficiency Corrective Action Plan: We have engaged with our software provider to review our current waitlist setup and preferences. We have cross-referenced that set up against program rules as well as our administrative plan and are working through any needed corrections. Further, we are working to automate the waitlist selection process to eliminate the current manual process as well as develop more robust controls around waitlist administration and selection. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of December 31, 2024. Responsible Person: Sydney Abbott-Torrence, Vice President of Property Management Division

View Audit 318801

Finding 486148 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Corrective Action Plan: Greensboro Housing Authority (GHA) continues implementation of systems and processes to correct internal control over particip...

Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Corrective Action Plan: Greensboro Housing Authority (GHA) continues implementation of systems and processes to correct internal control over participant files in the Housing Choice Voucher Program (HCVP) with the following actions: In 2023, GHA made leadership changes through the recruitment of talented and transformational leaders that are knowledgeable of program rules and requirements. In addition to the two-pronged approach that was implemented in the prior year, GHA team members will expand Quality Control and Quality Assurance checks on program participants’ files to verify the accuracy of calculations and compliance requirements. This will be augmented by increased sampling and review from a third-party consultant. GHA will continue to provide internal and external training to team members. We have completed an independent review of over 25% of our files and we are using the results of that review to identify specific areas for ongoing training and development. We have also invested in leveraging technology to help us mitigate the errors identified during the audit. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of no later than December 31, 2024. Responsible Person: Meredith Daye, Chief Operating Officer

View Audit 318801

Finding 486137 (2023-003)

Significant Deficiency 2023

Upson County, Georgia

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

The County will develop policies and procedures over subrecipient monitoring

View Audit 318782

Finding 486110 (2023-002)

Significant Deficiency 2023

Marion County

SC

Reporting Internal Control / Segregation of Duties

Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.

View Audit 318757

Finding 486085 (2023-001)

Material Weakness 2023

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐d...

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐day HAP requirement during 2023. In addition, HAP was not properly reviewed for possible abatement for these tenants. Corrective Action Plan: We now have a full‐time inspector, he’s HQS certified, and has gone through NSPIRE training. After the Interim Audit, we also created and staffed a new Housing Choice Supervisor position to better distribute the workload. We also created and staffed a Housing Choice Voucher Specialist II. This position was filled in house by a senior member of the team who will train staff, conduct monthly audits of files, prepare written standard operating procedures for processing files (i.e., annual recertifications, interim certifications, moves, terminations, portability, etc.). Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2024

View Audit 318734

Finding 486080 (2023-002)

Material Weakness 2023

Western New York Independent Living, Inc.

NY

Questioned Costs Internal Control / Segregation of Duties

Name of Auditee: Western New York Independent Living, Inc. and Affiliate Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2023 CAP Prepared by: Douglas Usiak Phone: 716-836-0822 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Fi...

Name of Auditee: Western New York Independent Living, Inc. and Affiliate Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2023 CAP Prepared by: Douglas Usiak Phone: 716-836-0822 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. (b) Actions Taken: Management has taken steps to ensure timely filing for the year ended September 30, 2024. (c) Anticipated Completion Date: Management anticipates this finding will be resolved for the year ending September 30, 2024.

View Audit 318724

Finding 486062 (2023-004)

Significant Deficiency 2023

The Salvation Army Northwest Division

WA

Equipment & Real Property Management Internal Control / Segregation of Duties Questioned Costs

The Division will ensure evidence of review is maintained for the inventory work sheets. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director

View Audit 318713

Finding 486022 (2023-002)

Significant Deficiency 2023

The Salvation Army Northwest Division

WA

Internal Control / Segregation of Duties Questioned Costs Reporting

The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Comple...

The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director & Julie Luft, Northwest Division Social Services Director

View Audit 318713

Finding 486018 (2023-001)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2023-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...

2023-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 486017 (2023-004)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-004 ALN: 14.871 - ALN 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive O...

2023-004 ALN: 14.871 - ALN 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 485989 (2023-003)

Material Weakness 2023

Aurora Charter School

MN

Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

2023-003 Reporting Compliance Requirement Finding Summary The School did not have sufficient controls in place to ensure completeness of the Schedule of Expenditures of Federal Awards (SEFA) and compliance with this requirement. The School’s SEFA was understated by $507,980 in federal expenditure...

2023-003 Reporting Compliance Requirement Finding Summary The School did not have sufficient controls in place to ensure completeness of the Schedule of Expenditures of Federal Awards (SEFA) and compliance with this requirement. The School’s SEFA was understated by $507,980 in federal expenditures related to the Comprehensive Literacy Development federal program. Corrective Action Plan Actions Planned – The School has implemented new processes and procedures in 2024 which address this internal control finding to comply with the Uniform Guidance in the future. Official Responsible – Matthew Cisewski, Executive Director. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will ensure the new process and procedures implemented address internal controls and procedures in this area to ensure future federal grant compliance.

View Audit 318707

Finding 485985 (2023-004)

Significant Deficiency 2023

City of Quincy, Illinois

IL

Reporting Internal Control / Segregation of Duties

Finding 2023-004: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we noted that the City w...

Finding 2023-004: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we noted that the City was not completing, reviewing, and submitting the necessary reports outlined in the Compliance Requirements shown in Uniform Guidance (2 CFR Part 200) for the Airport Improvement Program. Plan: The City Comptroller will meet with the Airport Director regularly to discuss the necessary reports required to be submitted to stay in compliance with the federal funding agency’s grant requirements. Prior to submission, the City Comptroller will review the reports with the Airport Director and then the necessary reports should be submitted on time and contain all the necessary information as outlined in the granting agency’s compliance requirements. Anticipated Date of Completion: Fiscal Year Ending April 30, 2024

View Audit 318702

Corrective Action Plans

Filters