Corrective Action Plans

Finding 403243 (2023-001)

Significant Deficiency 2023

WI

Internal Control / Segregation of Duties HUD Housing Programs

#2023-001 – Segregation of Duties – The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation. Responsible Official: Jenna Van Den Wildenberg, Executive Director...

#2023-001 – Segregation of Duties – The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation. Responsible Official: Jenna Van Den Wildenberg, Executive Director Anticipated Completion Date: This finding will not completely resolve itself given the cost/benefits basis the Organization continues to base this decision on.

View Audit 310399

Finding 403224 (2023-002)

Material Weakness 2023

Thlopthlocco Tribal Town Governmental Services Department

OK

Questioned Costs Subrecipient Monitoring Material Weakness

Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 ...

Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 and SLFRP2505 and SLFRP4740 Pass-through entity: Not applicable Type of Finding: Material Weakness in internal control over compliance (reporting) Name of the contact person responsible for corrective action: Sam Rowe, Accounting Manager Phone number of the contact person responsible for corrective action: (405) 395-5000 Anticipated completion date for corrective action: July 15, 2024 Action to be taken in response to the finding: The Department will review the reporting deadlines outlined in all award documents/contracts and setup automated reminders and sign-offs to document the completion and submission of the reports. Management view of the finding: There is no disagreement with the audit finding.

View Audit 310388

Finding 403213 (2023-001)

Material Weakness 2023

County of Monterey

CA

Reporting Internal Control / Segregation of Duties

Review and Update Internal Controls: We conducted a comprehensive review of our current internal controls related to WIOA grants. This review included identifying any gaps or areas for improvement and implementing necessary updates to strengthen controls. Provide Additional Training: Recognizing the...

Review and Update Internal Controls: We conducted a comprehensive review of our current internal controls related to WIOA grants. This review included identifying any gaps or areas for improvement and implementing necessary updates to strengthen controls. Provide Additional Training: Recognizing the critical nature of compliance with reporting requirements, we had a training session for our staff regarding WIOA. This session will focus on enhancing their understanding of reporting guidelines and requirements, as well as emphasizing the importance of timely and accurate reporting. Enhance Supervision and Review Processes: We have reinforced our review processes to ensure that all reports are thoroughly reviewed before submission. This includes the implementation of a procedure to verify the accuracy and completeness of reports prior to filing.

View Audit 310379

Finding 403178 (2023-001)

Significant Deficiency 2023

Gulf Coast Community Services Association

TX

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

FINDING NO. 2023-001: NON-COMPLIANCE WITH SPECIAL TESTS AND PROVISIONS RELATED TO TRI-PARTITE BOARD COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH THE RELEVANT SPCIAL TESTS AND PROVISIONS Planned Corrective Action Plan: Key members of the Organization’s management ...

FINDING NO. 2023-001: NON-COMPLIANCE WITH SPECIAL TESTS AND PROVISIONS RELATED TO TRI-PARTITE BOARD COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH THE RELEVANT SPCIAL TESTS AND PROVISIONS Planned Corrective Action Plan: Key members of the Organization’s management will work with the Board of Directors to develop a plan for board recruitment, developing, and training to fill the vacant public sector seat and strengthen monitoring of compliance with the CSBG Act, Texas Administrative Code, and corporate bylaws. The results of the monitoring efforts will be reported to the Governance & Operations Committee and/or the Board of Directors at least on an annual basis. Anticipated Implementation Date: December 31, 2024 Contact Person Responsible for Corrective Action: Dr. Jonita Reynolds, Chief Executive Officer

View Audit 310350

Finding 403176 (2023-002)

Significant Deficiency 2023

Public Health - Madison and Dane County

WI

Questioned Costs Subrecipient Monitoring Reporting § 200.303

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal...

City of Madison Fire Department will coordinate with the City of Madison, Internal Audit and Grants function of the Finance Department, for an independent person to review the reports before submission to ensure the loss revenue calculation and amounts reported are accurate. This additional internal control procedure will ensure there are proper review and approval processes over completeness and accuracy of reports before submissions to federal agencies.

View Audit 310331

Finding 403174 (2023-001)

Significant Deficiency 2023

Housing and Community Redevelopment Authority of Marlboro County

SC

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

2023-001 Utility Allowances Calculations Corrective Action Plan: If the family selects a unit with a different number of bedrooms than the family unit size listed on the voucher, the PHA must apply the payment standard and utility allowance for the smaller of the family unit size listed on the famil...

2023-001 Utility Allowances Calculations Corrective Action Plan: If the family selects a unit with a different number of bedrooms than the family unit size listed on the voucher, the PHA must apply the payment standard and utility allowance for the smaller of the family unit size listed on the family's voucher or the unit size selected by the family. 24 CFR 982.S0S(c)(l) Anticipated Completion Date: Management will implement training and procedures to ensure compliance with federal guidelines that relate to the Housing Choice Voucher Program. Training and procedure reviews are currently in progress and will be ongoing.

View Audit 310317

Finding 403169 (2023-002)

Significant Deficiency 2023

Freeborn County

MN

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

Timestudy Testing Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Timestudy Testing Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Names of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 310310

Finding 403160 (2023-003)

Material Weakness 2023

The Housing Authority of Lafourche Parish

LA

Questioned Costs Procurement, Suspension & Debarment Material Weakness

The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of August 1, 2024.

View Audit 310302

Finding 403153 (2023-001)

Material Weakness 2023

Morris County Usd 417

KS

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting

We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.

View Audit 310279

Finding 403079 (2023-002)

None 2023

El Proyecto Del Barrio, Inc.

CA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

El Proyecto will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. El Proyecto will continue to provide ongoing training to clinic staff who evaluate the sliding fee application at its clin...

El Proyecto will continue to implement the following measures to ensure compliance with the sliding fee discount program, and consistently assess patient income and family size. El Proyecto will continue to provide ongoing training to clinic staff who evaluate the sliding fee application at its clinic locations. The training will consist of reviewing sliding fee program policies and procedures along with all applicable patient forms, sliding fee scale, and patient eligibility. Person Responsible: Leticia Vasquez Position of Responsible Party: Billing Manager Completion Date: September 30, 2024

View Audit 310230 Questioned Costs: $1

Finding 403073 (2023-001)

Significant Deficiency 2023

Lone Pine Economic Development Corporation and Trust

CA

Reporting Internal Control / Segregation of Duties

Comments: Management agrees with the finding. Actions: Management will make the required monthly transfer to the replacement reserve cash account. Management will transfer $$69,604 to the replacement reserve cash account.

View Audit 310223

Finding 403068 (2023-002)

Material Weakness 2023

Harney County School District No. 4

OR

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

The District Business Manager will establish internal controls to ensure contractors meet the Davis-Bacon prevailing wage requirements prior to charging expenses to the Education Stabilization Fund grants.

View Audit 310217

Finding 403064 (2023-006)

Significant Deficiency 2023

Resilience: Advocates for Ending Violence

MI

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

Finding 2023-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: Septemb...

Finding 2023-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: September 30, 2023 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Organization will establish the necessary policies and procedures to require the documented review and approval of all indirect calculations, cash management requests for funds and performance reports on a monthly basis prior to submission with documented approval. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2024.

View Audit 310209

Finding 403063 (2023-005)

Material Weakness 2023

Resilience: Advocates for Ending Violence

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2023-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: Sep...

Finding 2023-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20232575-00, E20233017-00, E20233431-00 Award Year End: September 30, 2023 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Organization will establish the necessary policies and procedures for managing its federal awards in compliance with federal requirements. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2024.

View Audit 310209

Finding 403038 (2023-001)

Significant Deficiency 2023

United Planning Organization

DC

Questioned Costs Reporting Significant Deficiency

Management acknowledges the recommendations associated with this finding and will ensure that—going forward—all reconciliations will be completed timely.

View Audit 310186

Finding 403021 (2023-001)

Material Weakness 2023

Word of Life Fellowship, Inc. and Subsidiary

NY

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: In response to the identified discrepancies, we have developed a comprehensive action plan aimed at enhancing our procedures and mitigating the risk of similar issues in the future. 1. Review of Title IV Fund Retur...

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: In response to the identified discrepancies, we have developed a comprehensive action plan aimed at enhancing our procedures and mitigating the risk of similar issues in the future. 1. Review of Title IV Fund Return Processes: • Conducted a thorough review of our current Title IV fund return processes to identify the underlying causes of the discrepancies. • Assessed current procedures, documentation, and staff training protocols to pinpoint areas needing improvement. 2. Implementation of Bi-Weekly Enrollment Status Reviews: • Establish a process to review student enrollment status every two weeks to identify students who have withdrawn or stopped attending. • Designate specific team members responsible for conducting these bi-weekly reviews. • Provide comprehensive training for designated staff on the importance and procedures of Return to Title IV (R2T4) calculations. 3. Standardized Communication Process: • Develop a standardized process for promptly communicating student withdrawals to the third-party servicer after each bi-weekly review. • Ensure clear guidelines and timelines for communication to prevent delays. 4. Monitoring and Documentation: • The Financial Aid Office will document all actions taken under this corrective action plan. • Maintain detailed records of bi-weekly reviews, communications with the third-party servicer, and subsequent R2T4 calculations. 5. Compliance and Success: • By implementing this corrective action plan, the Financial Aid Office will ensure timely and accurate R2T4 calculations. • Maintain compliance with federal regulations and prevent delays through regular reviews, proper documentation, and prompt communication. Person Responsible for Corrective Action Plan: Alex Hackett, Director of Financial Aid Anticipated Date of Completion: 7/31/2024

View Audit 310166

Finding 402900 (2023-001)

Significant Deficiency 2023

Mid-East Regional Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Mid-East Regional Housing Authority Corrective Action Plan for the year ended September 30, 2023 Section II - Financial Statement Findings - None Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Lynn Alligood Executive Director Corrective Action: ...

Mid-East Regional Housing Authority Corrective Action Plan for the year ended September 30, 2023 Section II - Financial Statement Findings - None Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Lynn Alligood Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Proposed Completion Date: Immediately

View Audit 310158

Finding 402891 (2023-002)

Significant Deficiency 2023

Young Men's Christian Association of Middle Tennessee

TN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-002 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring that proper...

Finding 2023-002 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring that proper evidence is maintained of the control over compliance with financial reporting requirements. Corrective Action: Management will ensure that reviews of documents submitted to grantors will be reviewed and documented such that evidence of such reviews will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation. If there are questions regarding this corrective action plan, please call Marcy Towns, Chief Financial Officer, at (615) 259-9622.

View Audit 310136

Finding 402890 (2023-001)

Significant Deficiency 2023

Young Men's Christian Association of Middle Tennessee

TN

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

Finding 2023-001 – Significant Deficiency in Internal Controls over Allowable Costs (Payroll) – COVID-19 ARPA Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on employee time sheets and p...

Finding 2023-001 – Significant Deficiency in Internal Controls over Allowable Costs (Payroll) – COVID-19 ARPA Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on employee time sheets and pay rates including proper evidence is maintained of the control over compliance with allowable cost requirements, related to payroll. Corrective Action: The referenced significant deficiency was due to several factors including, but not limited to system migration from one third party payroll provider to another. For any future system migrations, the evidence of the review and approval of employee time sheets and pay rates will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The third party payroll provider has transitioned to one more well suited to the needs of the YMCA and management has begun efforts to ensure that the approval of payroll, as captured within the system at the time of processing payroll, will also be retained for future reference, should it be needed. The remaining aspects of the Corrective Action will be immediately implemented in response to the auditor's recommendation.

View Audit 310136

Finding 402870 (2023-007)

Material Weakness 2023

Tullahoma Housing Authority

TN

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

2023-007 – ALN 14.872 – Public Housing Capital Funds Program – Wage Rate Requirements Planned Corrective Action: The Interim Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Chris...

2023-007 – ALN 14.872 – Public Housing Capital Funds Program – Wage Rate Requirements Planned Corrective Action: The Interim Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Christy Amacher, Interim Executive Director Projected Completion Date: September 30, 2024

View Audit 310090

Finding 402867 (2023-101)

Material Weakness 2023

El Rio Santa Cruz Neighborhood Health Center, INC

AZ

Eligibility Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs: 2023-101 Reporting Recommendation: We recommend that the PRF Reports are reviewed and approved by a management team member who is not involved in the preparation, and has sufficient knowledge of the program's requirements. Action Taken: The Center concurs...

Federal Award Findings and Questioned Costs: 2023-101 Reporting Recommendation: We recommend that the PRF Reports are reviewed and approved by a management team member who is not involved in the preparation, and has sufficient knowledge of the program's requirements. Action Taken: The Center concurs and has implemented the recommendation. Contact Person: Controller Completion date: Fiscal year ending 2024.

View Audit 310074

Finding 402855 (2023-001)

Significant Deficiency 2023

Scott County Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Management agrees with finding, will reevaluate salary levels and staffing for HCV program

View Audit 310040 Questioned Costs: $1

Finding 402854 (2023-001)

Significant Deficiency 2023

Pawtucket Central Falls Development Corporation & Subsidiaries

RI

Internal Control / Segregation of Duties

Name of Auditee: Pawtucket Central Falls Development Corporation and Subsidiaries Name of Audit Firm: Damiano, Burk & Nuttall, P.C. Period Covered: 07/01/22–06/30/23 CAP Prepared By: Tyler Munsinger Title: Chief Financial Officer Telephone Number: 1-617-532-8617 A. Current Findings on the Schedule o...

Name of Auditee: Pawtucket Central Falls Development Corporation and Subsidiaries Name of Audit Firm: Damiano, Burk & Nuttall, P.C. Period Covered: 07/01/22–06/30/23 CAP Prepared By: Tyler Munsinger Title: Chief Financial Officer Telephone Number: 1-617-532-8617 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Section III-Findings-Major Federal Award Programs Audit: 1. Finding No. 2023-001 a. Comments on the Finding and Each Recommendation We agree with the auditors’ findings and recommendations. b. Action(s) Taken or Planned on the Finding Additional personnel have been hired and stricter internal controls have been implemented to prevent recurrence of the circumstances that lead to the finding: 1. Cash receipts are now only accepted via the secure onsite drop box which is always locked and is only to be opened in the presence of two staff members at the same time each day. Daily logs of drop box receipts will be maintained by the site staff and monitored by management. 2. Updated instructions have been sent to tenants on how to properly complete and address checks and money orders and utilize the onsite secure payment drop box. 3. Options for electronic and online payment methods are now being offered to tenants. 4. Rental reminders and delinquency notices will be sent, and monitored by management, on a monthly basis.

View Audit 310038

Finding 402842 (2023-007)

Significant Deficiency 2023

National Governors Association Center for Best Practices

DC

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.512

2023-007 – Data Collection Form and Single Audit Reporting Package Data Collection Form and Single Audit Contact: Alice Bernardi Title: Controller Phone Number: 202-624-5347 Anticipated Completion Date: February 2025 Management’s Corrective Action Plan NGA Management has determined that our busine...

2023-007 – Data Collection Form and Single Audit Reporting Package Data Collection Form and Single Audit Contact: Alice Bernardi Title: Controller Phone Number: 202-624-5347 Anticipated Completion Date: February 2025 Management’s Corrective Action Plan NGA Management has determined that our business needs and federal requirements mandate the routine completion of our audit before the first week in February. Over the past two years, delays have been encountered primarily due to the timing of NGA's pre-audit and fieldwork assignments. Timely completion of the audit process is a shared responsibility with our audit partners. We have observed that some topics related to NGA's business model require extensive back and forth, and we will seek to develop documentation that can be used as a resource for orienting new auditors on our projects to avoid time-consuming, repetitive conversations. To ensure adherence to this critical timeline, NGA will initiate its pre-audit and fieldwork assignments at least two months earlier than in the past two years. NGA will adjust next year's audit schedule accordingly, with the expectation that this revised timeline will be fully implemented for our fiscal year 2024 audit, which will be completed in February 2025.

View Audit 310033

Finding 402815 (2023-004)

Significant Deficiency 2023

City of Jackson

MN

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

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The finance department will establish policies and procedures to ensure reports are reviewed appropritely. Offical Responsible for Ensuring CAP: Matt Skaret, City...

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The finance department will establish policies and procedures to ensure reports are reviewed appropritely. Offical Responsible for Ensuring CAP: Matt Skaret, City Administrator, is the official responsible for ensuring corrective action of the deficiency. Planned Completion Date for CAP: December 31, 2024. Plan to Monitor Completion of CAP: The City Council will be monitoring this corrective action plan.

View Audit 309998

Corrective Action Plans

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