Corrective Action Plans

Finding 11599 (2022-004)

Significant Deficiency 2022

MS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs

District will implement internal controls and procedures to ensure all expenditures are properly authorized and only paid after sufficient documentation has been received to ensure all the goods and services have been received by the school district.

View Audit 15449

Finding 11597 (2022-007)

Significant Deficiency 2022

Central Consolidated School District

NM

Questioned Costs Internal Control / Segregation of Duties

Review the students' files and update PowerSchool to make the necessary corrections as needed. Student Support Services Department provides reports with due dates to Case Managers for verification. Student Services Department reviews if changes are needed.

View Audit 15407 Questioned Costs: $1

Finding 11596 (2022-009)

Material Weakness 2022

Central Consolidated School District

NM

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment

The Finance Grants department along with the Federal Programs department have discovered the need to add additional approver to include Federal Programs Coordinator and/or Federal Programs Specialist in requisition process of all purchases involving federal funds. This adjustment in the approval pro...

The Finance Grants department along with the Federal Programs department have discovered the need to add additional approver to include Federal Programs Coordinator and/or Federal Programs Specialist in requisition process of all purchases involving federal funds. This adjustment in the approval process will assist in catching all needed documentation required for accurate justification and federal compliance. Grants Staff to seek training in purchasing capital assets using grant funds. In addition, verify items that cost over 5k and to make sure there is a 5k equipment form completed/signed and approved by PED and have it attached to the requisition.

View Audit 15407 Questioned Costs: $1

Finding 11520 (2022-001)

Significant Deficiency 2022

La Jolla Music Society

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action Plan for La Jolla Music Society Audit Finding 2022-001 Finding No. 2022-001 – LJMS did not have policies in place to ensure the single audit was submitted timely (See Corrective Action Plan for La Jolla Music Society) Criteria – 45 CFR 75.501 requires a non-Federal entity that expe...

Corrective Action Plan for La Jolla Music Society Audit Finding 2022-001 Finding No. 2022-001 – LJMS did not have policies in place to ensure the single audit was submitted timely (See Corrective Action Plan for La Jolla Music Society) Criteria – 45 CFR 75.501 requires a non-Federal entity that expends $750,000 or more during the non_x0002_Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Audits must be completed and submitted within 30 days after receipt of the auditor’s report, or 9 months after the end of the audit period, whichever is earlier. Condition/Context – LJMS did not submit a single audit in a timely manner to be in compliance with the audit requirement under 45 CFR 75.501. LJMS did not meet its reporting deadline. Cause – LJMS was unable to meet the deadline due to certain delays in becoming aware of the compliance requirement. Effect – Audit was not performed and submitted in a timely manner. LJMS has not met the reporting requirements under 45 CFR 75.501. Recommendation – We recommend that LJMS obtain a single audit for each year that it meets the audit requirement of 45 CFR 75.501. Corrective Action Plan- LJMS will identify grants with federal funding and evaluate whether or not a single audit is required. When an audit is required they will plan to complete the audit within the deadline. The September 30, 2022 audit and Data Collection Form will be filed within 30 days of issuance of the report. Contact Person: Karin Burns, Director of Finance Anticipated Completion: February 28, 2024

View Audit 15360

Finding 11431 (2022-009)

Significant Deficiency 2022

St. Vincent De Paul Village, Inc.

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303 § 200.430

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, CFO Anticipated Completion Date: April 2024

View Audit 15308

Finding 11293 (2022-006)

Material Weakness 2022

Practical Farmers of Iowa

IA

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

Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Practical Famers of Iowa has hired a new Grants Finan...

Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of August, 2023.

View Audit 15127

Finding 11292 (2022-005)

Significant Deficiency 2022

Practical Farmers of Iowa

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Practical Famers of Iowa has hired a new Gran...

Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of March, 2023.

View Audit 15127 Questioned Costs: $1

Finding 11291 (2022-004)

Material Weakness 2022

Practical Farmers of Iowa

IA

Questioned Costs Cash Management Period of Performance § 200.303

Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned above w...

Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned above with the implementation of our new accounting software in March 2023, it allows for expenses and payments to be allocated to each grant as intended and drawn down specifically to that grant. In doing this, it allows for constant and consistent tracking for live to date tracking and allows for revenue and expenses to be reviewed and reported at any point in time. In allowing for constant tracking of this information it allows us to send out monthly and/or quarterly invoices for reimbursement from our grantors. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of March, 2023.

View Audit 15127 Questioned Costs: $1

Finding 11260 (2022-003)

Material Weakness 2022

Pittsfield Housing Authority

RI

Eligibility HUD Housing Programs Material Weakness

2022-003 – Eligibility Rent Calculations – ALN#14.850 – Public & Indian Housing The finding of missing income verifications for eligibility and recertification rent calculations is being addressed as part of a holistic review under the Recovery Agreement of Federal Public Housing program compliance,...

2022-003 – Eligibility Rent Calculations – ALN#14.850 – Public & Indian Housing The finding of missing income verifications for eligibility and recertification rent calculations is being addressed as part of a holistic review under the Recovery Agreement of Federal Public Housing program compliance, including an update to the Admissions and Continued Occupancy Policy (ACOP), retraining for all Public Housing staff and implementation of initial and recertification checklists as well as regular QC audits. Planned Implementation Date of Corrective Action Reminders to Staff regarding appropriate verification of all income: Completed Updates to Section 8 Administrative Plan and ACOP: 12/31/23 Retraining of staff, checklists and QC audit procedures: 6/30/24 Person(s) Responsible for Corrective Actions: Paul Dettman, PHA Consultant Tracy Pero, Section 8 Staff Leased Housing Program Manager Senior Public Housing Manager

View Audit 15062

Finding 11259 (2022-002)

Material Weakness 2022

Pittsfield Housing Authority

RI

Questioned Costs HUD Housing Programs Special Tests & Provisions

2022-002–Rent Reasonableness Determination–ALN14.871– Housing Voucher Cluster Effective 3/3/23, PHA switched from manual calculations of rent reasonableness to a web-based Rental Reasonableness software designed to meet HUD standards. Rent reasonableness determinations are now being made for all par...

2022-002–Rent Reasonableness Determination–ALN14.871– Housing Voucher Cluster Effective 3/3/23, PHA switched from manual calculations of rent reasonableness to a web-based Rental Reasonableness software designed to meet HUD standards. Rent reasonableness determinations are now being made for all participants prior to initial HAP contract execution and in conjunction with any requested rent increases. Planned Implementation Date of Corrective Action Reminders to Staff regarding appropriate verification of all income: Completed Updates to Section 8 Administrative Plan and ACOP: 12/31/23 Retraining of staff, checklists and QC audit procedures: 6/30/24 Person(s) Responsible for Corrective Actions Paul Dettman, PHA Consultant: Tracy Pero, Section 8 Staff Leased Housing Program Manager Senior Public Housing Manager

View Audit 15062 Questioned Costs: $1

Finding 11258 (2022-001)

Material Weakness 2022

Pittsfield Housing Authority

RI

HUD Housing Programs Eligibility Material Weakness

2022-001 – Eligibility Rent Calculations –ALN#14.871 – Housing Voucher Cluster The finding of missing income verifications for eligibility and recertification rent calculations is being addressed as part of a holistic review under the Recovery Agreement of Section 8 program compliance, including an ...

2022-001 – Eligibility Rent Calculations –ALN#14.871 – Housing Voucher Cluster The finding of missing income verifications for eligibility and recertification rent calculations is being addressed as part of a holistic review under the Recovery Agreement of Section 8 program compliance, including an update to the Section 8 Administrative Plan, retraining for all Section 8 staff and implementation of initial and recertification checklists as well as regular QC audits. Planned Implementation Date of Corrective Action Reminders to Staff regarding appropriate verification of all income: Completed Updates to Section 8 Administrative Plan and ACOP: 12/31/23 Retraining of staff, checklists and QC audit procedures: 6/30/24 Person(s) Responsible for Corrective Actions: Paul Dettman, PHA Consultant Tracy Pero, Section 8 Staff Leased Housing Program Manager Senior Public Housing Manager

View Audit 15062

Finding 11225 (2022-001)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX

Material Weakness Reporting Internal Control / Segregation of Duties

Objective: Ensure timely and accurate payment of payroll taxes to comply with legal requirements and avoid penalties.

View Audit 15012

Finding 11225 (2022-001)

Significant Deficiency 2022

Adults and Youth United Development Association. INC

TX