Corrective Action Plans

Finding 479398 (2022-006)

Material Weakness 2022

RI

Eligibility HUD Housing Programs Material Weakness

2022-006 – ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff. Planned Implementation Date of Corrective Action: ...

2022-006 – ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 315892

Finding 479389 (2022-004)

Material Weakness 2022

Gloversville Housing Authority

RI

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-004 – REPORTING MATERIAL WEAKNESS/MATERIAL NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based un...

2022-004 – REPORTING MATERIAL WEAKNESS/MATERIAL NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based unaudited and audited financial information to HUD through the FASS-PH system. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 315892

Finding 479140 (2022-002)

Significant Deficiency 2022

South Central Oregon Economic Development District

OR

Internal Control / Segregation of Duties

SCOEDD hired a full-time Finance Director to ensure all internal financial procedures are up to date and invoices are approved by the Executive Director before routing checks for second signature.

View Audit 315636

Finding 479081 (2022-013)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-013 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the utility rate data for each utility category is reviewed each year to ensure that an up-to-date utility allowance schedule is maintained. Explan...

2022-013 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the utility rate data for each utility category is reviewed each year to ensure that an up-to-date utility allowance schedule is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP shall hire a third-party vendor to conduct the utility allowance schedule. Allen Fox Consulting will be hired to begin the utility allowance projections in July 2024. The OAC will monitor the process to ensure that the contractor is hired by the specified date and that they start maintaining an up-to-date utility allowance schedule. Name of the contact person responsible for corrective action: Anissa Jones. Planned completion date for corrective action plan: 7/31/24.

View Audit 315592

Finding 479080 (2022-012)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

2022-012 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagre...

2022-012 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP shall recruit and hire a dedicated Data Analyst to oversee the PIC entries and to ensure that recertifications are uploaded in accordance with reporting requirements. The PIC uploads will be quality-controlled monthly by HCVP and quarterly by the OAC. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

View Audit 315592

Finding 479079 (2022-008)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-008 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that files are maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in...

2022-008 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that files are maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP is implementing a monthly quality control protocol to review new applicant files for completeness. A new Program Director was assigned to oversee this quality control process. The Program Director will also monitor the new tenant checklist which will be created to ensure that all new tenant documentation is accurately maintained. The OAC shall monitor and collaborate with the HCVP to ensure that the checklist is accurate and available for auditing. Name of the contact person responsible for corrective action: Starr Lane Planned completion date for corrective action plan: 7/31/24.

View Audit 315592

Finding 479078 (2022-007)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-007 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the rent to owner is reasonable in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreem...

2022-007 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the rent to owner is reasonable in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP hired a third-party vendor, AffordableHousing.com, to conduct all rent reasonableness of all housing units that are presented for leasing, to ensure that the rent to owner is reasonable and in accordance with the administrative plan. The OAC shall monitor the compliance on a monthly basis. Name of the contact person responsible for corrective action: Ockeshia Pompey Planned completion date for corrective action plan: 7/31/24.

View Audit 315592

Finding 479077 (2022-006)

Material Weakness 2022

District of Columbia Housing Authority

MD

Eligibility HUD Housing Programs Material Weakness

2022-006 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that documentation is maintained for new tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

2022-006 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that documentation is maintained for new tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP is implementing a monthly quality control protocol to review new applicant files for completeness. A new Program Director was assigned to oversee this quality control process. The Program Director will also monitor the new tenant checklist which will be created to ensure that all new tenant documentation is accurately maintained. The OAC shall monitor and collaborate with the HCVP to ensure that the checklist is accurate and available for auditing. Name of the contact person responsible for corrective action: Starr Lane. Planned completion date for corrective action plan: 7/31/24.

View Audit 315592

Finding 479076 (2022-005)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

2022-005 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are completed in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreemen...

2022-005 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are completed in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP created a dedicated phone line and email address to log and document inspections weekly. A designated staff member was assigned to review all inspection reports and findings, as well as to monitor the dedicated phone line and email address on a weekly basis. The OAC shall monitor this process on a monthly basis. Name of the contact person responsible for corrective action: Joseph Atkins. Planned completion date for corrective action plan: 6/30/24.

View Audit 315592

Finding 479075 (2022-004)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-004 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority imple...

2022-004 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP created a dedicated phone line and email address to log and document inspections weekly. A designated staff member was assigned to review all inspection reports and findings, as well as to monitor the dedicated phone line and email address on a weekly basis. The OAC shall monitor this process on a monthly basis. Name of the contact person responsible for corrective action: Joseph Atkins Planned completion date for corrective action plan: 6/30/2024

View Audit 315592

Finding 479074 (2022-003)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Eligibility Material Weakness

2022-003 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit ...

2022-003 Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP has a program eligibility team that processes applications. Once completed, the file will be reviewed monthly by an HCVP quality control staff and quarterly by the OAC to ensure that documentation is complete, accurate, and available for audit. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

View Audit 315592

Finding 479073 (2022-011)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

2022-011 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no di...

2022-011 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP shall recruit and hire a dedicated Data Analyst to oversee the PIC entries and to ensure that recertifications are uploaded in accordance with reporting requirements. The PIC uploads will be quality-controlled monthly by HCVP and quarterly by the Office of Audit and Compliance. The OAC will conduct monthly checks to ensure that the uploads are done to facilitate the required reporting. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

View Audit 315592

Finding 479072 (2022-010)

Significant Deficiency 2022

District of Columbia Housing Authority

MD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

2022-010 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend management review the record-keeping practices to ensure that personnel documentation related to employee pay rates can be easily accessed. Explanation of disagreement with audit finding: Th...

2022-010 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend management review the record-keeping practices to ensure that personnel documentation related to employee pay rates can be easily accessed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: In 2024 the Authority converted to the Kronos Pro payroll system, and is utilizing the software to its fullest capacity. This conversion will ensure that personnel documentation related to employee pay rates can be easily accessed and is audit-ready. The OFM shall include quality monitoring in its updated policies and procedures. The OAC shall oversee the quality monitoring process quarterly. Name of the contact person responsible for corrective action: Heather Mueller Planned completion date for corrective action plan: 9/30/2024.

View Audit 315592 Questioned Costs: $1

Finding 479071 (2022-009)

Material Weakness 2022

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

2022-009 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that financial reporting is completed and submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit...

2022-009 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that financial reporting is completed and submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: OFM leadership is updating the financial policies and procedures to include standard operating procedures (SOP) to accommodate the new Yardi financial software system. These SOPs will include a monthly closing checklist process that will be implemented to ensure that the financial reports are prepared and submitted timely. Name of the contact person responsible for corrective action: Heather Mueller. Planned completion date for corrective action plan: 09/30/2024.

View Audit 315592

Finding 479070 (2022-002)

Material Weakness 2022

District of Columbia Housing Authority

MD

Eligibility HUD Housing Programs Material Weakness

2022-002 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with a...

2022-002 Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP has a program eligibility team that processes applications, and once complete, the file is reviewed by a quality control and compliance officer for compliance. The Office of Audit and Compliance (OAC) shall periodically monitor this process to ensure that eligibility determination documentation is complete, accurate, and available for audit. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

View Audit 315592

Finding 478766 (2022-001)

Material Weakness 2022

Central Florida Family Health Center, Inc.

FL

Material Weakness Reporting Internal Control / Segregation of Duties

Management acknowledges that there have been deficiencies in processes, which will be addressed through personnel training and the development of new procedures. The finance senior management team will work with accounting personnel to revise and refine procedures to tighten up the closing process a...

Management acknowledges that there have been deficiencies in processes, which will be addressed through personnel training and the development of new procedures. The finance senior management team will work with accounting personnel to revise and refine procedures to tighten up the closing process and financial statements review.

View Audit 315404

Finding 478715 (2022-007)

Significant Deficiency 2022

East Tallahatchie School District

MS

Subrecipient Monitoring Reporting School Nutrition Programs § 200.512

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and dat...

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. C. Anticipated completion date of corrective action: Immediately

View Audit 315383

Finding 478699 (2022-001)

Material Weakness 2022

Mount Sinai Foundation, Incorporated 053-36322

NC

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 ...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN March 11, 2024 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2022-001 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting and financial procedures, system of internal controls and policies. If HUD has questions regarding this corrective action plan, please call (803) 873-2377. Sincerely yours, Dwayne Legrant President Omni Property Management and Development Managing Agent

View Audit 315370

Finding 478669 (2022-003)

Significant Deficiency 2022

Rural Development Fund

WY

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

Condition: Errors were identified during our testing of the Organization’s Form ED-209, Revolving Loan Fund Financial Report. In addition, supporting documentation was not available for review of some financial amounts reported. Criteria: 13 CFR 307.14 requires the Organization to submit a revolvin...

Condition: Errors were identified during our testing of the Organization’s Form ED-209, Revolving Loan Fund Financial Report. In addition, supporting documentation was not available for review of some financial amounts reported. Criteria: 13 CFR 307.14 requires the Organization to submit a revolving loan fund financial report semi-annually. The report should reconcile with the Organization’s financial documents and account balances. Auditor’s Recommendation: Management has improved their process for reconciling balances and tracking relevant information for proper reporting. We recommend that management continue to improve internal control systems and processes to ensure compliance with reporting requirements. Management’s Response: Standard accounting procedures have been implemented to ensure accurate financial reporting. These procedures include improved reconciliation processes and schedules to capture relevant financial data to meet reporting requirements.

View Audit 315288

Finding 478662 (2022-002)

Material Weakness 2022

Mental Health Resource of Texas, Inc.

TX

Questioned Costs Internal Control / Segregation of Duties Material Weakness

➢ Response: 2022-002 COMPLIANCE DEFICIENCIES (PAYPAL): As a result of the Paypal Forensic audit, the organization fully agrees and has taken steps to strengthen its internal controls, protect assets, detect fraud, and produce timely and accurate financial reports. The following processes and proced...

➢ Response: 2022-002 COMPLIANCE DEFICIENCIES (PAYPAL): As a result of the Paypal Forensic audit, the organization fully agrees and has taken steps to strengthen its internal controls, protect assets, detect fraud, and produce timely and accurate financial reports. The following processes and procedures are in place for Paypal and other accounting activities. PAYPAL: 1. Through Paypal, customers register for classes. 2. The cost of the transaction is included in the PayPal account. 3. Monthly, the Accounting Manager downloads PayPal transactions and records them on the General Ledger. The monthly statement is available between the 1st and 5th of the month. 4. The accounting entries for PayPal are: Credit –Payment Received (Fees and Registration) Debit – Payment Sent Debit – Withdrawals and Debits Debit – Merchant Fees Debit – Deposit 5. At the end of the prior month, funds are transferred from the PayPal account to the Frost Bank Account. Debit – Frost Bank Credit - Paypal

View Audit 315276 Questioned Costs: $1

Finding 478615 (2022-006)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cas...

FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for two claims in a sample of two, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478614 (2022-005)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficienc...

FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for three claims in a sample of three, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the hiring of the Senior Director was not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: To be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478610 (2022-004)

Significant Deficiency 2022

Cicoa Aging & In-Home Solutions

IN

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significan...

FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepared and submitted the claims without a secondary review. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: CICOA created an additional position in our Fiscal department to help add capacity and address various segregation of duties concerns. On April 3, 2023, CICOA hired a Senior Director of Financial Reporting to fill this new position. The CFO has done/will continue various training with the Senior Director and other staff to transfer knowledge and responsibilities currently held by the CFO, including future preparation and submission of the FSSA Contract Claim Reimbursement documents. The CFO will serve as either the primary or secondary reviewer of such Claim Reimbursements after preparation by other Fiscal staff. Key item to note: this finding was made as part of the audit for the fiscal year ended June 30, 2022, and the above corrective actions were not made until late in the fiscal year ended June 30, 2023/early fiscal year 2024. Due to this timing, necessary changes did not exist until fiscal year 2024. Responsible Party and Timeline for Completion: to be completed by CFO (with assistance from Senior Director of Financial Reporting and other Fiscal staff), beginning no later than Claims Reimbursements submitted for services provided starting in fiscal year 2024.

View Audit 315238

Finding 478572 (2022-003)

Material Weakness 2022

Carter County Missouri

MO

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

2022-003 Reporting U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that reporting requirements are performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in respo...

2022-003 Reporting U.S. Department of Treasury Recommendation: We recommend the County implement internal control to ensure that reporting requirements are performed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will identify all federal awards that financial reporting is required. Once programs subject to financial reporting are identified, the County will then determine what financial reports are required to be prepared and submitted. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Finding 478544 (2022-003)

Material Weakness 2022

Helping Hand House

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

1. Processes related to the program stating roles of each individual involved in the process were documented and implemented in September 2022. 2. Regular risk assessment and monitoring functions are performed by management and grant awarders.

View Audit 315179

Corrective Action Plans

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