Corrective Action Plans

Finding 524691 (2022-004)

None 2022

NJ

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512

The Entity issued the audited financial statements for the years ended December 31, 2022 and 2021 on April 18, 2024 and October 23, 2023, respectively. The Single Audit reporting packages corresponding to the years ended December 31, 2022 and 2021 will be submitted on or before February 28, 2025.

View Audit 344122

Finding 524436 (2022-002)

Significant Deficiency 2022

Anchorage Concert Association

AK

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.512

Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal fund...

Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal funding to ensure a timely audit of the program(s) is performed. Anticipated Completion Date: Already implemented.

View Audit 343739

Finding 524290 (2022-002)

Significant Deficiency 2022

Robonation Inc.

VA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.333

Views of Responsible Officials and Planned Corrective Actions: Management agrees that improvement is necessary with respect to reconciliation and documentation of credit card expenses. Management is in the process of updated their process surrounding credit cards.

View Audit 343504

Finding 524127 (2022-004)

Significant Deficiency 2022

Papa Ola Lokahi

HI

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

The Organization acknowledges that the unexpected resignation of the former independent auditor, and the subsequent domino effect of a delay in securing a new independent auditor, the delay in the new independent auditor’s completion of the final June 30, 2022 audit report, and the issuance of the O...

The Organization acknowledges that the unexpected resignation of the former independent auditor, and the subsequent domino effect of a delay in securing a new independent auditor, the delay in the new independent auditor’s completion of the final June 30, 2022 audit report, and the issuance of the Organization’s single audit report delayed the related Data Collection Form for the year ending June 30, 2022, beyond the nine-month deadline stipulated by the Uniform Guidance. The Organization has established internal compliance controls---the oversight of the process for timely filing with the director of administrative operations, chief executive officer, Board finance sub-committee and full Board.

View Audit 343323

Finding 523963 (2022-002)

Material Weakness 2022

Micronesia Conservation Trust

FM

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Views of responsible official and planned corrective actions: The Trust will conduct periodic internal audits to verify that all reports, including FFATA reports, are submitted in compliance with federal regulations. The Trust has instituted a new project review procedure which includes screening FF...

Views of responsible official and planned corrective actions: The Trust will conduct periodic internal audits to verify that all reports, including FFATA reports, are submitted in compliance with federal regulations. The Trust has instituted a new project review procedure which includes screening FFATA requirement. The Trust's CEO and CFO, who joined the company in 2024, have been actively conducting internal reviews of the financials and ongoing projects. These officials are currently overseeing a course correction to ensure better alignment with the Trust's strategic goals. Contact Person: Executive Team, Mae Bruton-Adams - CEO, Lisa R. Andon - COO Melanie Lawrence Aiseam, CFO Expected Completion Date: February 28, 2025

View Audit 343141

Finding 523480 (2022-001)

Significant Deficiency 2022

Taller Educativo De Caguas, Inc.

PR

Reporting Internal Control / Segregation of Duties

To avoid future delays, the program will implement an internal procedure to ensure that the auditor hiring process is initiated well in advance of the fiscal year's end. This will allow us to meet the established deadlines for submitting audits to the Federal Audit Clearinghouse. ue to complications...

To avoid future delays, the program will implement an internal procedure to ensure that the auditor hiring process is initiated well in advance of the fiscal year's end. This will allow us to meet the established deadlines for submitting audits to the Federal Audit Clearinghouse. ue to complications related to COVID-19 during that period, we faced several obstacles in hiring auditors. In mid-June 2022, we began the process for the fiscal year 2021 audit. Many of the auditors we contacted informed us that they were unavailable, which is supported by the attached evidence. The only available auditor offered a budget that significantly exceeded the allocated funds, delaying the hiring while additional resources were identified. The final audit reports for 2021 were received in October 2023,

View Audit 342760

Finding 523468 (2022-001)

Material Weakness 2022

Midd-West School District

PA

School Nutrition Programs Questioned Costs Subrecipient Monitoring

Auditee Response: The auditee agrees with the finding. This was a perfect storm of events that created this scenario including COVID requiring the discontinuation of our Point of Sale (POS) System, tally sheets by classroom being used in place of that system, a change in head cooks during the year, ...

Auditee Response: The auditee agrees with the finding. This was a perfect storm of events that created this scenario including COVID requiring the discontinuation of our Point of Sale (POS) System, tally sheets by classroom being used in place of that system, a change in head cooks during the year, and a failure to communicate properly between the Director of Food Service and the new Head Cook. Action Taken: The district has and will reinstitute the use of its POS system so that a child purchasing lunch types in their number and it is credited to that child's account. This system can then be used to track meal purchases throughout the day, week, or month. Since the HeadStart classroom are not MWSD students, they do not have numbers within the system. The Director of Food Services will use this system to report meal purchases and reimbursement rather than rely on head cooks and their tally sheets. Despite this, training should be conducted annually with all head cooks as to the qualifications of a reimbursable meal within the school district, so as to provide a fail safe in the event the POS system goes down for a period of time. Timelines/Contract: Most of this has taken place already in that we have returned to using a POS system. This system has the ability to track data and run reports, so it makes it error free when available. However, people ultimately must have the knowledge too so that they understand the parameters of a reimbursable meal should the system go down. Therefore, annual trainings will be instituted regarding such operations effective immediately. The Director of Food Service will be directed to use one in-service day annually for the purpose of teaching all staff members about reimbursable meals and how the HeadStart Programs fit into that. This should be completed no later than fall of 2025. The contact person would be Joe Stroup, Superintendent.

View Audit 342723 Questioned Costs: $1

Finding 523338 (2022-003)

Significant Deficiency 2022

Mission Hospice & Home Care INC

CA

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

Management Response and Corrective Action: The Agency agrees with the finding and acknowledges the need to improve controls and documentation processes related to federal grant reporting. The Agency will implement the following corrective actions: - By April 30, 2025, establish formal review and app...

Management Response and Corrective Action: The Agency agrees with the finding and acknowledges the need to improve controls and documentation processes related to federal grant reporting. The Agency will implement the following corrective actions: - By April 30, 2025, establish formal review and approval procedures for all federal grant reports submitted to HRSA. - Provide training to all relevant staff on the new procedures and federal compliance requirements by April 30, 2025. - Ensure that all future reports submitted to HRSA include traceable documentation of the review and approval process. Management will monitor the implementation of these procedures to ensure their effectiveness in addressing the deficiency.

View Audit 342609

Finding 523088 (2022-003)

Material Weakness 2022

City of Wyandotte, Michigan

MI

Questioned Costs Material Weakness Reporting

Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Ant...

Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 342365

Finding 522659 (2022-004)

Material Weakness 2022

United Progress, Inc.

NJ

Questioned Costs Material Weakness Reporting

Audit Finding 2022-004: Material Weakness in Internal Control over Major Programs. It is understood that UPI’s submission of the audited financial statements is late. Due to delays in the completion of the fiscal year 2021 audit, UPI decided to find a new auditor and consultant to provide the audito...

Audit Finding 2022-004: Material Weakness in Internal Control over Major Programs. It is understood that UPI’s submission of the audited financial statements is late. Due to delays in the completion of the fiscal year 2021 audit, UPI decided to find a new auditor and consultant to provide the auditor with a general ledger and support in accordance with Generally Accepted Accounting principles. There were delays in finding the new team, however they are now in place. The accounting information for the fiscal year ended September 2023 is ready for the audit. The preparation of the accounting records for the September 2024 audit is in progress and will be ready for the auditors’ review shortly.

View Audit 341925

Finding 522658 (2022-003)

Material Weakness 2022

United Progress, Inc.

NJ

Internal Control / Segregation of Duties Questioned Costs Cash Management

Audit Finding 2022-003: Material Weakness in Internal Control over Major Programs. It is understood that there was no support for various expenditures submitted for reimbursement. Expenditures submitted for reimbursement were missing support due to duplication within the 2022 CSBG grant in the amoun...

Audit Finding 2022-003: Material Weakness in Internal Control over Major Programs. It is understood that there was no support for various expenditures submitted for reimbursement. Expenditures submitted for reimbursement were missing support due to duplication within the 2022 CSBG grant in the amount of $86,955. The 2022 CSBG was extended to July 29, 2023 and expenditures were submitted to support the $86,955 prior to that date. There was also missing support for the COVID 19 CARES Act grant in the amount of $40,000. UPI is working with the DCA to remediate the issue. As noted in finding 2022- 001, the bookkeeper does not have the technical ability to track the application of expenditures to grants and reconcile the FSR’s to the general ledger. To improve controls and avoid recurrence, the organization has hired an outside consultant to serve as controller. In addition, UPI has updated their record retention policy. Beginning in October 2024, the consultant will adjust and reconcile the accrual basis general ledger monthly and review the application of expenditures among grants.

View Audit 341925 Questioned Costs: $1

Finding 522582 (2022-002)

Significant Deficiency 2022

Clayton County Community Services Authority, Inc.

GA

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

Responsible Persons: Director of Community Support, Executive Director, Case Managers Anticipated Completion Date: February 1, 2025 / On-going Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the r...

Responsible Persons: Director of Community Support, Executive Director, Case Managers Anticipated Completion Date: February 1, 2025 / On-going Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation to enhance the design of our control activities to ensure that CSBG participant files are adequately maintained, and to strengthen controls surrounding management review of participant files during intake process. Case Managers are responsible for initiating and developing participant files for the purpose of determining eligibility for the CSBG Program. Once the file has been developed and the participant deemed eligible for assistance, the file is forwarded to the Director of Community Support for additional review and approval. Only after the file has been approved by the Director of Community Support or Executive Director will the payment request/transmittal be submitted to the Fiscal Department for processing of payment. The Fiscal Department will not process any transactions or transmitt als without the required signature approval from the Director of Community Support or Executive Director indicating the participant is eligible for benefits.

View Audit 341807

Finding 522579 (2022-001)

Significant Deficiency 2022

Clayton County Community Services Authority, Inc.

GA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Responsible Persons: Director of Human Resources, Director of Community Support, Chief Financial Officer, Senior Managers, Department Managers Anticipated Completion Date: February 1, 2025 / On-going Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed ...

Responsible Persons: Director of Human Resources, Director of Community Support, Chief Financial Officer, Senior Managers, Department Managers Anticipated Completion Date: February 1, 2025 / On-going Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation to enforce the documented policies and procedures as it relates to ensuring payroll cost are properly approved. Management has immediately initiated the process where all timesheets and time and attendance records are reviewed for each pay period and properly approved before being submitted to the payroll department for processing and payment. Each department is responsible for this review and no employee will be paid without proper approval. Signed timesheets are also forwarded to the Human Resources Director and filed for further review. The Human Resources Director has initiated the process of the annual performance appraisal for each employee at the organization starting no later than February 1st of each calendar year. The performance appraisals should be completed by the end of the month in which they begin and will be properly reviewed and signed before filing in the employee's personnel file.

View Audit 341807

Finding 522497 (2022-005)

Significant Deficiency 2022

The Behavioral Wellness Center at Girard

PA

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

Corrective Action: Management agrees with the findings. While we have policies and procedures as recommended by the auditors, there is an opportunity to review our policies and procedures related to the review and approval around disbursements. Through the leadership of our Chief Financial Office...

Corrective Action: Management agrees with the findings. While we have policies and procedures as recommended by the auditors, there is an opportunity to review our policies and procedures related to the review and approval around disbursements. Through the leadership of our Chief Financial Officer and our Director of Finance, our internal control policies and procedures will be evaluated and as needed, amended, with an effective date no later than June 30, 2025. Anticipated Completion Date: June 30, 2025 Contact Person: Marco Giordano, Vice President and Chief Financial Officer

View Audit 341752

Finding 522496 (2022-004)

Significant Deficiency 2022

The Behavioral Wellness Center at Girard

PA

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Corrective Action: Management agrees with the finding and has subsequently supported other eligible expenses that were not included in the original submission. These amounts exceeded the funding received. Anticipated Completion Date: November 15, 2024 Contact Person: Marco Giordano, Vice President ...

Corrective Action: Management agrees with the finding and has subsequently supported other eligible expenses that were not included in the original submission. These amounts exceeded the funding received. Anticipated Completion Date: November 15, 2024 Contact Person: Marco Giordano, Vice President and Chief Financial Officer

View Audit 341752

Finding 522426 (2022-003)

Material Weakness 2022

Pierre Indian Learning Center

SD

Questioned Costs Material Weakness Reporting § 200.512

Management does not dispute these findings, however the reason for this goes well beyond the cause noted by the auditors. In March of 2019, it was discovered that the business manager (now former business manager) had not initiated single audits for FY 2016, 2017, 2018, or 2019. The Board terminated...

Management does not dispute these findings, however the reason for this goes well beyond the cause noted by the auditors. In March of 2019, it was discovered that the business manager (now former business manager) had not initiated single audits for FY 2016, 2017, 2018, or 2019. The Board terminated that employee. Current administration and management have been feverishly trying to not only catch up on multiple years’ worth of outstanding audits, but to also rectify myriad problems with existing policy, procedures, record keeping, and accounting mechanisms in cooperation with the Indian Board of Education. The School was without a business manager at all for several months, had one individual who resigned after only a year, and are currently utilizing the expertise of consultants to maintain operations. Nearly everything that is business office-related has been completely overhauled at the School since 2019, as we continue to attempt to become current with outstanding A-133 audits. The School is determined to find solid ground and to meet compliance requirements.

View Audit 341722

Finding 522407 (2022-003)

Significant Deficiency 2022

City of Bloomington

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Significant Deficienc...

Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Significant Deficiency Condition: City of Bloomington completed quarterly reporting in a timely manner substantiated by the City’s expenditure detail. However, management could not differentiate between subrecipients and standard vendor expenditures. Context: During our testing procedures over CSLFRF reporting, we noted that segregation of duties is not present in the Federal reporting process resulting in overstatement of subrecipient activity within CSLFRF quarterly reports. Views of Responsible Officials and Planned Corrective Actions: Management will develop an internal controls process to ensure that there’s segregation of duties within the reporting process for federal programs. Responsible party and timeline for completion: The City’s Controller will oversee the implementation of the corrective action plan, which will be implemented starting during calendar year 2025.

View Audit 341682

Finding 522081 (2022-003)

Material Weakness 2022

Maryland Network Against Domestic Violence, INC

MD

Questioned Costs Material Weakness Reporting

Finding - Federal Award 2022-003 Summary of Finding Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Mo...

Finding - Federal Award 2022-003 Summary of Finding Late submission of required financial, programmatic, and performance reports: All of the grants under these programs require that financial, programmatic, and performance reports be submitted on a monthly, quarterly basis and/or annual basis. Monthly and quarterly financial and performance reports are due within thirty calendar days from the end of each quarter. Annual financial and performance reports are due within 90 calendar days from the end of each grant year. During our testing, we noted nine reports that were submitted after the deadline. We consider this to be an instance of non_x0002_compliance and a material weakness in internal control over compliance with the reporting requirement. Statement of Concurrence or Nonconcurrence MNADV concurs with the finding and recommendation labeled 2022-003. Corrective Action Due to the limited capacity of agency staff and contractors, MNADV has been late in grant reporting. As a result of ongoing lateness of reports, MNADV has elected to move financial reporting to a quarterly basis as opposed to monthly to reduce the number of required reports. Also, the executive director has elected to train additional staff on programmatic grant reporting in an effort to increase capacity. These two measures will effectively address the problem of late reporting. These measures were put into place starting with FY25 which began on October 1, 2024. Jennifer Pollitt Hill, Executive Director

View Audit 341295

Finding 521142 (2022-004)

Material Weakness 2022

Children's Defense Fund

DC

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.512

Finding 2022-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages...

Finding 2022-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages. In January 2025, CDF hired an Outsourced Grant Manager dedicated to overseeing federal grant management, including the coordination and timely submission of all required audit and reporting packages. Key actions include:  Establishing and maintaining a robust timeline for audit activities, closely collaborating with both the accounting team and external auditors to guarantee adherence to submission deadlines.  Implementing a cross-training program within the accounting and compliance departments to mitigate the risk of disruption due to staff turnover, ensuring multiple staff members are proficient in handling audit-related tasks.  Scheduling regular internal audits and compliance checks to proactively identify and address potential issues well in advance of filing deadlines. Anticipated Completion Date: December 31, 2025.

View Audit 341102

Finding 521141 (2022-003)

Material Weakness 2022

Children's Defense Fund

DC

Reporting Questioned Costs Material Weakness

Finding 2022-003 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requiremen...

Finding 2022-003 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requirements of Federal Awards. In January 2025, CDF hired an Outsourced Grant Manager responsible for overseeing the preparation, review, and submission of all grant-related reports. Key actions include:  Ensuring compliance with GAAP and federal regulations for timely and accurate submission of quarterly financial and progress reports.  Coordinating with relevant departments, managing grant accounting processing system submissions, and acting as the primary point of contact for grantor agencies regarding reporting matters.  Conducting mandatory training sessions for existing staff on the updated reporting procedures and compliance with federal requirements, with detailed instructions on Financial Reporting Forms emphasizing accuracy and timeliness.  Implementing a tracking system to monitor deadlines and the submission status of all required reports.  Scheduling regular internal audits to verify adherence to these reporting protocols and identify potential gaps in compliance. Anticipated Completion Date: December 31, 2025.

View Audit 341102

Finding 521081 (2022-002)

Material Weakness 2022

Avita Health System

OH

Questioned Costs Cash Management Material Weakness

Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of d...

Finding Number: 2022-002 Condition: The System failed to make the monthly debt service reserve fund deposits required by the USDA loan agreement. Planned Corrective Action: Once it was determined that it was necessary to keep the balance of the fund at a prorated amount to the required one year of debt service by ten years, we began funding it in order to meet that requirement by the end of fiscal year 2023, which we did, and we have maintained the required funding since then. Contact person responsible for corrective action: Eric Draime, CFO Anticipated Completion Date: 6/30/2023

View Audit 341022

Finding 521014 (2022-006)

Material Weakness 2022

Recovery Connections of Central Florida, Inc.

FL

Questioned Costs Subrecipient Monitoring Material Weakness

Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the...

Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding:. We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will to track submission deadlines and ensure that reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: George Margoles Judy Jackson Planned completion date for corrective action plan: March 31, 2025

View Audit 340887

Finding 520767 (2022-006)

Significant Deficiency 2022

Housing Authority of Cass County

ND

Questioned Costs Eligibility HUD Housing Programs

The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions.

View Audit 340568

Finding 520766 (2022-005)

Material Weakness 2022

Housing Authority of Cass County

ND

Questioned Costs Material Weakness Internal Control / Segregation of Duties § 200.303

The Authority will review its policies and procedures over program compliance requirements and monitoring of program activity.

View Audit 340568

Finding 520712 (2022-011)

Material Weakness 2022

City of Abbeville, Georgia

GA

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

Management concurs with the audit finding. The City will design and implement controls to ensure that federal awards are expended only for allowable activities.

View Audit 340445

Corrective Action Plans

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