Corrective Action Plans

Finding 411139 (2022-002)

Significant Deficiency 2022

The Haven

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002 Cynthia Duncan prepares SABG reporting and affirms their validity.Cynthia Duncan prepares the reports and Aimee Graves (Executive Director) affirms their validity on a monthly or quarterly basis as reports are due. This process went into effect December 1, 2022.

View Audit 312028

Finding 411119 (2022-002)

Significant Deficiency 2022

Baltimore City Public School System

MD

Cash Management Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the schools develop internal controls andprocedures to ensure the reports are reviewed in a timely manner to identify errorsand/or irregularities.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action planned/taken in r...

Recommendation: We recommend that the schools develop internal controls andprocedures to ensure the reports are reviewed in a timely manner to identify errorsand/or irregularities.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action planned/taken in response to finding:Baltimore City Schools had worked for many years with success, maintaining reportingand ensuring compliance, as evident in prior audit reviews. Specifically, with the FSRmonthly reporting (cash reimbursement request to grantor), prior to COVID-19,processes had been in place for completion of reporting, followed by review andapproval to include signature certification. Although reports completed, distribution ofdocuments in the process had been altered in our virtual world and unfortunately did notcontain the entire review/approval/submission process to be completely visible foroutside viewers. A more formal process will be instituted immediately with the nextreporting cycle to clearly display evidence of full reporting process for audit compliance.Reporting process will reflect report announcement, due date, identified preparer,reviewer/approver and report submission to funding agency. Full reporting process willbe documented via controlled, stamped signatory and date via electronic approvalprocess such as DocuSign and email correspondences for grantor submissions.Name(s) of the contact person(s) responsible for corrective action: Renee Calvi,Accounting ManagerPlanned completion date for corrective action plan: January 2023 (next round ofreporting)

View Audit 312027

Finding 410371 (2022-003)

Significant Deficiency 2022

Alamo Area Resource Center, Inc.

TX

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

Finding 2022-003EligibilityManagement Response: Management agrees with auditor recommendations and a plan is in place to increase the effectiveness of reviews to ensure the completeness of client certification requirements.Action Plan: 1) Identify the departments that had eligibility errors. 2) Prov...

Finding 2022-003EligibilityManagement Response: Management agrees with auditor recommendations and a plan is in place to increase the effectiveness of reviews to ensure the completeness of client certification requirements.Action Plan: 1) Identify the departments that had eligibility errors. 2) Provide comprehensive training to ensure a clear understanding of Ryan White eligibility requirements among departments.Enacted: June 2023Responsible Person: Director of Case ManagementFinalized: July 2023Action Plan: 3) The programs use a new platform, e2SanAntonio, that has a built-in feature that flags clients that are out of compliance. Will perform monthly audits of Ryan White eligibility using the new eligibility platform reporting.Enacted: April 2023Responsible Person: Director of Case ManagementFinalized: June 2023

View Audit 311961

Finding 410369 (2022-004)

Significant Deficiency 2022

Jenkins Living Center, Inc.

SD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Princ...

Finding 2022-004Federal Agency Name: Department of Health and Human ServicesProgram Name: COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionFederal Financial Assistance Listing #93.498Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs PrinciplesFinding Summary: An invoice was claimed that was duplicated on the COVID-19 capital items claimed under equipment.Responsible Individuals: Loren Diekman, Interim President/CEOCorrective Action Plan: We will enhance our internal control policies to ensure COVID-19 equipment purchases are eligible and properly recorded in the reports required to be submitted to the federal agency.Anticipated Completion Date: March 31, 2023

View Audit 311960

Finding 410362 (2022-002)

Material Weakness 2022

Recovery Innovations, Inc.

AZ

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

2022-002 Department of Health and Human ServicesFederal Financial Assistance Listing #93.498COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionApplicable Federal Award Number and Year ? Period 2 and Period 3 TIN #711018775Activities Allowed or Unallowed and Allowable Cost...

2022-002 Department of Health and Human ServicesFederal Financial Assistance Listing #93.498COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural DistributionApplicable Federal Award Number and Year ? Period 2 and Period 3 TIN #711018775Activities Allowed or Unallowed and Allowable Costs/Cost PrinciplesMaterial Weakness in Internal Control Over ComplianceReportingMaterial Weakness in Internal Control Over Compliance and Material NoncomplianceCondition: There was a lack of review and approval over Period 2 Provider Relief Funds lost revenue calculation and reporting. For Period 2 and Period 3, the Organization?s lostrevenue calculation did not take into consideration applicable audit adjustments for fiscal years 2021 and 2022. In addition, the Period 2 lost revenue on the Special Report to HHS did not agree to the supporting documentation.Cause: The Organization did not have an internal control process in place to ensure review and approval of the lost revenue calculation claimed under the federal program and the report submitted to the Department of Health and Human Services (HHS) for Period 2. In addition, without the inclusion of the audit adjustments, the revenue included in Period 2 and Period 3 was not materially correct.Management?s Response and Corrective Action Plan:Management placed an internal control process prior to review done for period 3 and approved the lost revenue calculation prior to submittal to the Department of Health and Human Services (HHS).Responsible Individuals: VP of Finance and Administration.Anticipated Completion Date: 1/1/2023

View Audit 311958

Finding 409869 (2022-001)

Material Weakness 2022

Belington Community Medical Services Association, Inc.

WV

Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking

Corrective Action: The Organization transitioned from one CFO to a new CFO. During this period of transition, they also increased the funding being used for construction of a new clinic. The new CFO did not review the information and transactions performed by the old CFO, and this resulted in the ...

Corrective Action: The Organization transitioned from one CFO to a new CFO. During this period of transition, they also increased the funding being used for construction of a new clinic. The new CFO did not review the information and transactions performed by the old CFO, and this resulted in the initial land purchase not being properly recorded. Because the bank maintained control of the loan proceeds, the ongoing loan disbursements were not run through the normal check disbursement process by the Organization. The Organization has created a new policy to track and account for disbursements that are not run through the organizations bank accounts.

View Audit 311954

Finding 409855 (2022-001)

Significant Deficiency 2022

Joyce Network, Inc.

IN

Internal Control / Segregation of Duties

FINDINGS - FINANCIAL STATEMENT AUDITFindings 2022-001 and 2021-001Condition: In order to comply with generally accepted accounting principles (GAAP) and Government Auditing Standards certain accounting an administrative responsibilities should be segregated. One person has access to all books and r...

FINDINGS - FINANCIAL STATEMENT AUDITFindings 2022-001 and 2021-001Condition: In order to comply with generally accepted accounting principles (GAAP) and Government Auditing Standards certain accounting an administrative responsibilities should be segregated. One person has access to all books and records. Due to the size of the Organization, proper segregation of duties cannot be achieved without the cost exceeding the benefit.Corrective Action: there is no recommendation due to the size of our Organization.If there are any questions regarding this plan, please call the undersigned at 317-392-2223.

View Audit 311950

Finding 409853 (2022-002)

None 2022

Berkeley Charter Education Association INC

SC

Reporting Internal Control / Segregation of Duties

Finding 2022-002Condition: During the audit process, numerous adjustments were made to the Association?s financial records, so as to appropriately present the financial statements in accordance with governmental accounting requirements and the specific presentation requirements of the South Car...

Finding 2022-002Condition: During the audit process, numerous adjustments were made to the Association?s financial records, so as to appropriately present the financial statements in accordance with governmental accounting requirements and the specific presentation requirements of the South Carolina Department of Education (?SCDOE?).The Association?s independent auditors may assist in the preparation of accurate financial statements but are not considered a part of the Association?s internal control process under audit standards.Corrective Action PlanCorrective Action Planned:Complete migration to accounting system which will streamline reporting and provide greater flexibility to analyze data. This will enable reporting within the SCDOE account framework.Name of Contact Person Responsible for Corrective Action:Myrna Laine-Hyppolite, Senior Vice President Finance and School AccountingAnticipated Completion Date:January 31, 2023

View Audit 311949

Finding 409845 (2022-001)

Significant Deficiency 2022

The City of Homewood, Alabama

AL

Allowable Costs / Cost Principles Reporting Significant Deficiency

The City of Homewood, Alabama respectfully submits the following corrective action plan for the year ended September 30, 2022.Name and address of independent public accounting firm:BMSS, LLC1121 Riverchase Office RoadBirmingham, Alabama 35244Single Audit Period: September 30, 2022The finding from th...

The City of Homewood, Alabama respectfully submits the following corrective action plan for the year ended September 30, 2022.Name and address of independent public accounting firm:BMSS, LLC1121 Riverchase Office RoadBirmingham, Alabama 35244Single Audit Period: September 30, 2022The finding from the September 30, 2022, schedule of findings and questioned costs is discussed below.The finding is numbered consistently with the number assigned to the schedule.Financial Statement FindingsNoneFederal Awards FindingFinding 2022-001The late completion of the City of Homewood, Alabama?s single audit for the year ended September 30, 2021 is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package. The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.If there are any questions regarding this plan, please call Melody Salter at 205.332.6108.

View Audit 311947

Finding 409801 (2022-001)

Significant Deficiency 2022

Home Ownership for Personal Empowerment Inc.

CA

Reporting Internal Control / Segregation of Duties

HOPE, Inc. has hired Pacific Accounting and Business Services along with a new accountant to assist with the timing and accuracy of HOPE?s financials. We have also contracted with Jensen & Company to assist with audit preparation, training and oversight of HOPE?s financials and accounting staff. HOP...

HOPE, Inc. has hired Pacific Accounting and Business Services along with a new accountant to assist with the timing and accuracy of HOPE?s financials. We have also contracted with Jensen & Company to assist with audit preparation, training and oversight of HOPE?s financials and accounting staff. HOPE?s new accounting team will ensure future compliance with all audit and reporting requirements.

View Audit 311943

Finding 409745 (2022-003)

Significant Deficiency 2022

Arrive Ministries

MN

Reporting Internal Control / Segregation of Duties

Finding 2022-003 - Documentation of Internal Control to Support Federal Program Financial Report Approvals.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all reports for federal awards.Corrective Action: We have already impleme...

Finding 2022-003 - Documentation of Internal Control to Support Federal Program Financial Report Approvals.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all reports for federal awards.Corrective Action: We have already implemented a process to email initial report to Executive Director, have them review and respond with an email for final approval prior to submitting to the funder.Corrective Action owner: Jennifer Haskett, Senior AccountantCompletion Date: 11/01/2022

View Audit 311939

Finding 409742 (2022-002)

Significant Deficiency 2022

Arrive Ministries

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-002 - Documentation of Internal Control to Support Approvals of Payroll Charged to Federal Program.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all pay periods.Corrective Action: We have already implemented a pro...

Finding 2022-002 - Documentation of Internal Control to Support Approvals of Payroll Charged to Federal Program.Recommendation: The Organization implement a process to maintain documentation of the Executive Director?s approval for all pay periods.Corrective Action: We have already implemented a process for retaining the emails approving payroll period time cards by the Director and Executive Director.Corrective Action owner: Jennifer Haskett, Senior AccountantCompletion Date: 11/1/2022

View Audit 311939

Finding 409739 (2022-001)

Material Weakness 2022

Arrive Ministries

MN

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2022-001 - Time and Effort ReportingRecommendation: The Organization implement a process to track employee?s time and effort worked on federal programs.Corrective Action: We will implement a process for employees to certify their time charged to federal programs on a monthly basis. We will t...

Finding 2022-001 - Time and Effort ReportingRecommendation: The Organization implement a process to track employee?s time and effort worked on federal programs.Corrective Action: We will implement a process for employees to certify their time charged to federal programs on a monthly basis. We will then adjust the financials as needed.Corrective Action owner: Jennifer Haskett, Senior AccountantCompletion Date: 12/1/2022

View Audit 311939 Questioned Costs: $1

Finding 406456 (2022-006)

None 2022

City of Jersey City

NJ

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Corrective Action: The Chief Financial Officer will oversee this project to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work close...

Corrective Action: The Chief Financial Officer will oversee this project to close out the old accounts in a timely manner and make sure all systems are reconciled. Internal controls have been set into place to ensure future compliance. The Municipal Comptroller will train and continue to work closely with personnel in charge of reporting and processing IDIS and vouchers drawdowns. The Division of Accounts & Control will continue to maintain a sub-ledger to ensure IDIS and the City’s financial system tie out prior to the processing of any payments, and each payment request will require an IDIS activity reference number in order to be processed. Monthly reconciliation of funds has been implemented and copies are sent to US HUD on a monthly basis. In addition, the City has hired a 3rd party grant consultant to help navigate and strengthen our overall processes. Implementation Date: Ongoing

View Audit 311634

Finding 406201 (2022-001)

Material Weakness 2022

United Somali Women of Maine

ME

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

The Organization recognizes the financial statement finding identified and we have taken corrective actions to ensure the accuracy of our financial controls and procedures moving forward. After the fiscal year ended in 2022, there has been a change in leadership within our financial department. With...

The Organization recognizes the financial statement finding identified and we have taken corrective actions to ensure the accuracy of our financial controls and procedures moving forward. After the fiscal year ended in 2022, there has been a change in leadership within our financial department. With this transition, adjustments have been made to the financial procedures and controls to address potential lapses in the closing process. The Organization has revised the way it records, reconcile, and review financial entries. These changes were necessary to ensure proper U.S. GAAP practices were in place. These updates include accurately accruing accounts payable and accounts receivable, to ensure revenue and expenses are recognized in the proper period. We have also implemented a proper review process of the financial statements and any adjustments that are required to finalize them. The Organization believes it have fully addressed and corrected all procedures that led to this finding.

View Audit 311602

Finding 404475 (2022-003)

Material Weakness 2022

The Salvation Army Northwest Division

WA

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The Division will communicate the importance of timely reporting to granting agencies to program directors and corps officers. Program directors and corps officers will be responsible for identifying agency and grant‐specific reporting requirements and documenting the review and submission of report...

The Division will communicate the importance of timely reporting to granting agencies to program directors and corps officers. Program directors and corps officers will be responsible for identifying agency and grant‐specific reporting requirements and documenting the review and submission of reports to granting agencies. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Controller

View Audit 311047

Finding 404444 (2022-002)

Significant Deficiency 2022

The Salvation Army Northwest Division

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Division will enhance controls such 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. Responsib...

The Division will enhance controls such 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 Controller & Julie Luft, Northwest Division Social Services Director

View Audit 311047

Finding 403959 (2022-004)

Significant Deficiency 2022

City of Danbury

CT

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-004: Significant Deficiency and Noncompliance Finding, Reporting- Special Reporting Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-through Entity: N/A Award year: 2022 Criteria or specific requir...

Finding 2022-004: Significant Deficiency and Noncompliance Finding, Reporting- Special Reporting Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-through Entity: N/A Award year: 2022 Criteria or specific requirement: Cities were required to submit a one-time interim report with expenditures by Expenditure Category covering the period from March 3 to July 31, 2021, by August 31, 2021. The initial quarterly Project and Expenditure Report covered three calendar quarters from March 3, 2021 to December 31, 2021, and was required to be submitted to Treasury by January 31, 2022. The subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered. Condition: The interim report and 2 Project and Expenditure Reports were not submitted as required. Cause: Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed. Effect: The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures. Prevalence: There was 1 interim report and 3 project and expenditure reports required to be submitted during the audit period. Only one project and expenditure reports was submitted. Questioned Cost: None Repeating Finding: No. Recommendation We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed. Views of Responsible Officials: Management agrees with the finding.

View Audit 310810

Finding 403903 (2022-003)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

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

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26...

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26, 2023. All policies and procedures related to federal grant agreement compliance will be reviewed and updated on an annual basis by AJAC Directors and Supervisors. Anticipated Completion Date: Completed

View Audit 310790

Finding 403902 (2022-002)

Material Weakness 2022

Aerospace MacHinists Joint Training Committee

WA

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

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26...

Corrective Action Plan: The deficiencies related to internal control policies and procedures were initially identified in a Federal Desk Monitoring Review conducted in November 2022. Internal control policies and procedures were updated in response to these findings and approved by DOL on October 26, 2023. All financial reporting policies and procedures will be reviewed and updated on an annual basis by AJAC Directors and Supervisors. Anticipated Completion Date: Completed

View Audit 310790

Finding 403889 (2022-003)

Significant Deficiency 2022

West Alabama Aids Outreach, Inc.

AL

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Since completion of the fiscal year ended 9/30/2022, the Organization has added a Director of Grants Management, two grant billers and a purchasing manager to help ensure policies and procedures are being followed. In response to this finding, the CFO and Director of Grants Management have institute...

Since completion of the fiscal year ended 9/30/2022, the Organization has added a Director of Grants Management, two grant billers and a purchasing manager to help ensure policies and procedures are being followed. In response to this finding, the CFO and Director of Grants Management have instituted multiple internal processes to confirm administrative fees do not exceed 10% of grant award. The grant biller will prepare a monthly reimbursement schedule in Excel which shows the budgeted amount for each category. The Director of Grants Management reviews and approves this schedule to ensure it meets the grant requirements. Each individual monthly reimbursement form is approved and signed by the Director of Grants Management to confirm accuracy. Then the reimbursement form submitted is entered in a master spreadsheet "Projects by Line Item" which shows original budget, monthly amounts billed for each budget line item, and remaining balance for each item. This is reviewed each month to ensure no amounts, including the administrative costs exceed approved amounts. Anticipated Completion Date: 9/30/2023 Responsible Contact Person: Chris White, CFO

View Audit 310763 Questioned Costs: $1

Finding 403888 (2022-002)

Significant Deficiency 2022

West Alabama Aids Outreach, Inc.

AL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

The CFO has instituted multiple approvals for each reimbursement or purchase request. Since completion of the fiscal year ended 9/30/2022, the Organization has added a Director of Grants Management, two grant billers, and a purchasing manager to help ensure policies and procedures are being followe...

The CFO has instituted multiple approvals for each reimbursement or purchase request. Since completion of the fiscal year ended 9/30/2022, the Organization has added a Director of Grants Management, two grant billers, and a purchasing manager to help ensure policies and procedures are being followed. For reimbursements, employees will complete an Employee Reimbursement Form which is signed by the employee and employee's direct supervisor. For purchase requests, employees will complete a Purchase Order form which is signed by the employee and the employee's supervisor. The signed form is sent to the finance department where it is entered in Bill.com for payment by accounts payable personnel. The Director of Finance approves the reimbursement or purchase on Bill.com, then the CFO approves and releases for payment. The approved Reimbursement Form or Purchase Order is sent to the Director of Grants Management, and if eligible, attached to the monthly billing to grantor for reimbursement. Anticipated Completion Date: 9/30/2023 Responsible Contact Person: Chris White, CFO

View Audit 310763

Finding 403820 (2022-005)

Material Weakness 2022

Jft Recovery and Veterans Support Services

PA

Allowable Costs / Cost Principles Cash Management Material Weakness

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fis...

As of 2023 we will be adding the following policy to the fiscal manual and to the operations manual to read as follows: All monthly program reports shall be completed by the coordinator and sent to the Deputy Director for approval, once approved they will be sent to the Fiscal Coordinator. The Fiscal Coordinator will then complete the billing amount and fiscal narrative then the report will be reviewed by the Deputy Director. Once approved the report will be presented to the Executive Director for final review, approval and signature and date placed on each report before it is sent to the funder. All program coordinators will complete a JFT outcomes report that is placed in an electronic reporting system and these reports will be reviewed quarterly by the Deputy Director. The Deputy Director does data analysis and these reports are placed in narrative form by the Deputy Director quarterly and the year-end report. These are shared with the funders according to the reporting requirements in the grant. All reports must be to funders by the 15th of the following month, unless otherwise stated in funder contract. The following policy will also be added to the fiscal manual: All budget modifications will be written up on the budget modification form and sent to the funder electronically once approved the form will be notated and include the funders signature, written on the form verbal communication from the funder, or a copy of the email with funder approval.

View Audit 310733

Finding 403816 (2022-001)

Material Weakness 2022

Jft Recovery and Veterans Support Services

PA

Internal Control / Segregation of Duties Material Weakness

In 2022 we were a small agency with minimal experience with federal and state grants. All our funding prior to this was private donations, fundraising and county funding. We grew very quickly in a short period of time. At the beginning of 2020, when we first received federal funding, we had six emp...

In 2022 we were a small agency with minimal experience with federal and state grants. All our funding prior to this was private donations, fundraising and county funding. We grew very quickly in a short period of time. At the beginning of 2020, when we first received federal funding, we had six employees and have since grown to over 40 employees. Since the time of the audit, we have gained knowledge and have already made changes to better meet the needs of our grant providers and our organization. With the segregation of duties, we started out with just one person handling the billing and the Executive Director overseeing all fiscal aspects. In the beginning of 2023, we have added two staff that work directly with the fiscal department to help with the segregation of duties and to have improved checks and balances in this department.

View Audit 310733

Finding 403613 (2022-001)

None 2022

Foundation for Puerto Rico, Inc.

PR

Reporting Internal Control / Segregation of Duties § 200.512

The Organization has established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date. Although the organization provided documentation in a complete and timely manner, unforeseen timing and resources issues, within the auditor fir...

The Organization has established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date. Although the organization provided documentation in a complete and timely manner, unforeseen timing and resources issues, within the auditor firm, did not allow us to perform and complete pending audit procedures and issue the report during the required period, in spite of exhausting all effort.

View Audit 310659

Corrective Action Plans

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