Corrective Action Plans

Finding 554996 (2022-003)

Material Weakness 2022

ND

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

RECOMMENDATION: Auditors recommend the governing board require proper documentation on all types of expenditures. Action Taken: The School agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 353603

Finding 554994 (2022-001)

Significant Deficiency 2022

White Shield School

ND

Internal Control / Segregation of Duties Reporting Significant Deficiency

RECOMMENDATION: We recommend that management and the governing board be aware of the lack of segregation of duties and implement controls whenever possible to mitigate this risk. The governing board should remove the managers from the list of check signers. Action Taken: The School agrees with this...

RECOMMENDATION: We recommend that management and the governing board be aware of the lack of segregation of duties and implement controls whenever possible to mitigate this risk. The governing board should remove the managers from the list of check signers. Action Taken: The School agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 353603

Finding 554493 (2022-013)

Material Weakness 2022

Washington County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

No corrective action taken.

View Audit 353150

Finding 554492 (2022-012)

Material Weakness 2022

Washington County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

No corrective action taken.

View Audit 353150

Finding 554484 (2022-003)

Material Weakness 2022

Holbrook Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-003 –REPORTING Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial repo...

2022-003 –REPORTING Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director

View Audit 353118

Finding 554483 (2022-002)

Material Weakness 2022

Holbrook Housing Authority

MA

Questioned Costs HUD Housing Programs Material Weakness § 200.302

2022-002 – Internal Control Over Compliance Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal cont...

2022-002 – Internal Control Over Compliance Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director

View Audit 353118 Questioned Costs: $1

Finding 554472 (2022-009)

Significant Deficiency 2022

East End Neighborhood House Association

OH

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Action: To address the issue, the management will develop and document a clear policy for obtaining and retaining eligibility documentation. This policy should outline the specific types of documentation required and the procedures for collectin...

Views of Responsible Officials and Planned Corrective Action: To address the issue, the management will develop and document a clear policy for obtaining and retaining eligibility documentation. This policy should outline the specific types of documentation required and the procedures for collecting and storing them. Set up a monitoring and reporting system to track the status of eligibility documentation. Regularly review reports to ensure that all required documentation is up-to-date and complete. Anticipated Date of Completion: Ongoing analysis; expected to be completed by December 1, 2025.

View Audit 353100

Finding 553988 (2022-003)

Material Weakness 2022

Ka Mana O Na Helu

HI

Internal Control / Segregation of Duties

Corrective Action Responsible Party: Executive Director Finding has reoccurred as the finding was issued and corrective action plan was implemented after the time period of the single audit for time period ending December 31, 2022. Effective March 1, 2024, all bank account reconciliations have been...

Corrective Action Responsible Party: Executive Director Finding has reoccurred as the finding was issued and corrective action plan was implemented after the time period of the single audit for time period ending December 31, 2022. Effective March 1, 2024, all bank account reconciliations have been completed by the Director of Operations and will be continued to completed within 30 days of bank statement receipt.

View Audit 352631

Finding 553985 (2022-002)

Material Weakness 2022

Ka Mana O Na Helu

HI

Internal Control / Segregation of Duties

Corrective Action Responsible Party: Executive Director Finding has reoccurred as the finding was issued and corrective action plan was implemented after the time period of the single audit for time period ending December 31, 2022. KMNH continues to work to recruit a new bookkeeper. Until one can b...

Corrective Action Responsible Party: Executive Director Finding has reoccurred as the finding was issued and corrective action plan was implemented after the time period of the single audit for time period ending December 31, 2022. KMNH continues to work to recruit a new bookkeeper. Until one can be secured, KMNH continues to use the following controls: 1. Authorization of payments and expenses will be made by Executive Director. Payments in excess of $5,000 will continue to require authorization from the KMNH Treasurer 2. Invoices to funders will be created by the Director of Operations and approved by the Executive Director 3. Recordation of financial transaction and reconciliation of bank accounts will be completed by the Director of Operations. This responsibility will be transferred to the bookkeeper once they are hired. 4. Bank deposits will be made by the Executive Director.

View Audit 352631

Finding 553982 (2022-005)

Significant Deficiency 2022

Ka Mana O Na Helu

HI

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512 § 200.514

Corrective Action Responsible Party: Executive Director Finding has reoccurred as the finding was issued and corrective action plan was implemented after the time period of the single audit for time period ending December 31, 2022.The single audit requirement was new to KMNH as a result of ESG CV fu...

Corrective Action Responsible Party: Executive Director Finding has reoccurred as the finding was issued and corrective action plan was implemented after the time period of the single audit for time period ending December 31, 2022.The single audit requirement was new to KMNH as a result of ESG CV funding. KMNH has updated internal controls to carefully monitor the $1,000,000 federal dollar threshold which requires organizations to comply with the Uniform Guidance with respect to the submission deadline on single audit reports.

View Audit 352631

Finding 553861 (2022-008)

Material Weakness 2022

So Consortium

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Consortium’s Fiscal Agent Executive Director and Chief Fiscal Officer shall review and approve each invoice/payment in order to determine that expenditures are in accordance with grant requirements and Federal laws and such approval should be documented on each invoice/payment.

View Audit 352548

Finding 553812 (2022-001)

Significant Deficiency 2022

Greater Harvest Church

TN

Cash Management Internal Control / Segregation of Duties

We will ensure that meal count documents are accurate and reported correctly for reimbursement. Additionally, we will use checks and balance system using two or more people to calculate accurate and verifiable number of meals correctly, thoroughly, and efficiently. We are implementing an automation ...

We will ensure that meal count documents are accurate and reported correctly for reimbursement. Additionally, we will use checks and balance system using two or more people to calculate accurate and verifiable number of meals correctly, thoroughly, and efficiently. We are implementing an automation system that will track, record and input data for reporting purposes. The new system is called KidKare by Minute Menu to improve this process.

View Audit 352469

Finding 553808 (2022-003)

Material Weakness 2022

Rural Community Development Resources

WA

Period of Performance Reporting Internal Control / Segregation of Duties

Develop external reporting matrix/schedule and report it to the Board of Directors by March 2025

View Audit 352447

Finding 553807 (2022-002)

Material Weakness 2022

Rural Community Development Resources

WA

Period of Performance Reporting Internal Control / Segregation of Duties

Develop external reporting matrix/schedule and report it to the Board of Directors by March 2025

View Audit 352447

Finding 553711 (2022-002)

Material Weakness 2022

Ao: Advocating Opportunity, Inc.

OH

HUD Housing Programs Material Weakness Reporting

Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of di...

Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will put a formal layer of review after preparation of the report and before submission to the Federal Agency and will make sure support gathered is retained. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: June 1, 2025

View Audit 352319

Finding 553677 (2022-002)

Significant Deficiency 2022

City of Pekin

IL

Internal Control / Segregation of Duties

The Director of Finance, along with staff, will continue to review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.

View Audit 352243

Finding 553676 (2022-001)

Material Weakness 2022

City of Pekin

IL

Cash Management Reporting Internal Control / Segregation of Duties

The Director of Finance, along with staff, has implemented new procedures to identify and record retainage payable entries.

View Audit 352243

Finding 547563 (2022-004)

Material Weakness 2022

Housing Authority of the County of Monterey

CA

Questioned Costs HUD Housing Programs Material Weakness

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will ensure compliance with federal regulations. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.

View Audit 351745 Questioned Costs: $1

Finding 547562 (2022-003)

Material Weakness 2022

Housing Authority of the County of Monterey

CA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Management unintentionally did not request owner's certifications during the audit period as required by Notice PIH 2021-14(HA). The Authority has recognized the deficiencies in the...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Management unintentionally did not request owner's certifications during the audit period as required by Notice PIH 2021-14(HA). The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs and will implement internal control procedures that will ensure compliance of federal regulations, including PIH notices. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.

View Audit 351745

Finding 547561 (2022-002)

Material Weakness 2022

Housing Authority of the County of Monterey

CA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to ...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Diana Ruiz, Interim Director of Housing Programs, will be responsible to implement this corrective action by June 30, 2023.

View Audit 351745 Questioned Costs: $1

Finding 544484 (2022-001)

Significant Deficiency 2022

Coosa Valley Regional Services and Development Corporation

GA

Internal Control / Segregation of Duties Cash Management Reporting

2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...

2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 351154

Finding 544475 (2022-010)

Material Weakness 2022

Marian High School

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and ascertain that all appropriate expenses are disbursed only for the federally funded department. The Business Manager has impleme...

Management agrees with the finding and has established a monthly meeting between the Business Manager and the Cafeteria Director in order to review the monthly budget and ascertain that all appropriate expenses are disbursed only for the federally funded department. The Business Manager has implemented these accounting changes as of September 2022.

View Audit 351152 Questioned Costs: $1

Finding 544472 (2022-009)

Material Weakness 2022

Marian High School

IN

Eligibility Reporting School Nutrition Programs

Management agrees with the finding and has developed a set of policies and documented them. The Business Manager has implemented the changes as of June 2023.

View Audit 351152

Finding 540863 (2022-108)

Significant Deficiency 2022

Pancare of Florida, INC

FL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328

2021-108 Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance ...

2021-108 Lack of Documentation Related to Reporting Condition: The Organization did not maintain proper documentation in support of reporting requirements. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. Source documentation for grant reporting is retained and maintained in grant folders on the shared drive for future reference. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: Implemented

View Audit 350520

Finding 540860 (2022-101)

Material Weakness 2022

Pancare of Florida, INC

FL

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303

2022-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale ...

2022-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale to identify errors quickly to allow for corrections to be made in a timely manner. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization’s policies for the sliding fee scale were recently updated during fiscal year 2022, by management, based on findings during the monitoring by HRSA performed in 2022, but management will consider discussing potential improvements to their policy with the grantor to potentially update it to allow for certain exceptions. The Billing and Collections Policy will be updated to waive co-pays for students in the School-Based Program. The Billing Department will audit and implement periodic feedback & training sessions for the Operations Department for training and compliance for the Sliding Fee Discount Program. The Organization expects to have the corrective action implemented by May 1, 2025. Person Responsible for Corrective Action: Joe Derry, Chief Financial Officer Anticipated Completion Date: May 1, 2025

View Audit 350520

Corrective Action Plans

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