Corrective Action Plans

Finding 42786 (2022-003)

Significant Deficiency 2022

IL

Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.303

The University will review processes to ensure that adequate internal control exists to mitigate risks related to collection of required verification documents are collected. 1) Ensure that staff are trained on the required verification documents to be collected. 2) Perform periodic review of studen...

The University will review processes to ensure that adequate internal control exists to mitigate risks related to collection of required verification documents are collected. 1) Ensure that staff are trained on the required verification documents to be collected. 2) Perform periodic review of student files to verify completeness of records.

View Audit 39988

Finding 42768 (2022-001)

Material Weakness 2022

Bridgeport Public Schools

NE

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties

Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors, or fraud could occur, and contin...

Recommendation The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors, or fraud could occur, and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Action Taken The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the Inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.

View Audit 38203

Finding 42767 (2022-001)

Material Weakness 2022

Town of Shirley

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Teresa Hester ? Clerk/Treasurer Contact Phone Number: 765-738-6381 Views of Responsible Official: We concur with finding: As stated in the Finding 2022-001 this finding is also a finding in the 2021-002. All of the transactions were ...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Teresa Hester ? Clerk/Treasurer Contact Phone Number: 765-738-6381 Views of Responsible Official: We concur with finding: As stated in the Finding 2022-001 this finding is also a finding in the 2021-002. All of the transactions were already complete when the 2021 finding was noted. Difficult to change what already was. Internal controls were in place overall with the Grant Writer, Engineering Firm and Clerk/Treasurer, but the town was not provided with direct access to copies of the semi-annual reports. These reports were not accessible because OCRA does not give all unit?s rights to view. (Not being able to have access is where Government Officials should take into consideration when requiring units to be compliant.) Screen shots of the activity were provided to auditor. Description of Corrective Action Plan: The semiannual and other reporting was the responsibility/authority of our grant management. (Town officials have no log-in rights for the records) For future endeavors moving forward we will be implementing a more efficient internal controls. Collaborating with the grant management in knowing when the reports are being filed and that the Clerk/Treasurer is sent a copy of the reports for review. Anticipated Completion Date: This particular project has been finalized, therefore there is no an anticipated completion date. For future endeavors we will implement a more detailed and diversified internal controls process.

View Audit 39079

Finding 42749 (2022-001)

Significant Deficiency 2022

Greater Lawrence Community Action Council, Inc.

MA

Questioned Costs Eligibility Internal Control / Segregation of Duties

Significant Deficiency 2022-001 Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Recommendation: Grea...

Significant Deficiency 2022-001 Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.

View Audit 50172 Questioned Costs: $1

Finding 42746 (2022-003)

Material Weakness 2022

Three Rivers Regional Commission

GA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

2022-003 Noncompliance with Eligibility for Individuals ? Senior Community Service Employment Program Name of Contact Person: Kim Bennett, Interim Finance Director Recommendation: We recommend that employees receive training on the documentation requirements for the Senior Community Service E...

2022-003 Noncompliance with Eligibility for Individuals ? Senior Community Service Employment Program Name of Contact Person: Kim Bennett, Interim Finance Director Recommendation: We recommend that employees receive training on the documentation requirements for the Senior Community Service Employment Program with low-income eligibility requirements and develop the appropriate annual management monitoring procedures to ensure that the program participant files contain the proper documentation for low-income eligibility requirements. Corrective Action: Management concurs with the finding and changes have been made to ensure eligibility requirements are met by each participant. Anticipated Completion Date: June 30, 2023

View Audit 47043

Finding 42730 (2022-001)

Material Weakness 2022

St. Vincent Charity Medical Center and Subsidiaries

OH

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Finding Number: 2022-001 Condition: In order to comply with program rules, nonfederal entities must establish and maintain effective internal controls over the federal award, as prescribed by 2 CFR 200.303(a). For Provider Relief Funds, the terms and conditions of the grant, according to U.S. Depar...

Finding Number: 2022-001 Condition: In order to comply with program rules, nonfederal entities must establish and maintain effective internal controls over the federal award, as prescribed by 2 CFR 200.303(a). For Provider Relief Funds, the terms and conditions of the grant, according to U.S. Department of Health and Human Services (HHS), require that the System report certain information accurately into the HHS PRF Reporting Portal in order to attest to the utilization of the funding received. Specifically, the HHS June 11, 2021, post-payment reporting notice provides specific guidance on the calculation of lost revenue and amounts to be reported in the portal. Planned Corrective Action: Chief Financial Officer will insure that all guidance available for PRF reporting (FAQ's etc.) is reviewed prior to making any further submissions to the portal and that the Chief Financial Officer will review the filings with the preparer prior to submissions. Contact person responsible for corrective action: Chief Financial Officer Anticipated Completion Date: August 1, 2023

View Audit 46954

Finding 42729 (2022-001)

Significant Deficiency 2022

Community Development Resources

NE

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

Plan of Action - Implement an interest rate verification process before issuance of loan closing documents. Proposed Completion Date - June 30, 2023

View Audit 46953

Finding 42727 (2022-004)

Material Weakness 2022

Greene County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and mainta...

Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and maintain effective internal controls over the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Lori Dawn Dickinson will review the P&E Report to verify that all entries are accurate and true, and I (Heather Perry) will submit the report. Heather Perry Greene County Auditor Anticipated Completion Date: April 30, 2024

View Audit 46952

Finding 42704 (2022-001)

Material Weakness 2022

Mason County, Illinois

IL

Internal Control / Segregation of Duties Subrecipient Monitoring

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The...

Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties Kenneth Walker, Mason County Board Chairman 125 North Plum Havana, Illinois 62644 (309)543-3359 Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359 Curt Jibben, County Health Department Administrator 1002 East Laurel Ave. Havana, Illinois 62644 (309)210-0110

View Audit 43953

Finding 42701 (2022-004)

Significant Deficiency 2022

City of Thibodaux, Louisiana

LA

Questioned Costs Internal Control / Segregation of Duties

The City of Thibodaux Finance Director, Jessica Hebert, and the Assistant Finance Director, Joycelyn Gros, will work on reconciliation and review processes for the annual coronavirus funding reporting process by coming up with a procedure to document the reconciliation of the report to the general l...

The City of Thibodaux Finance Director, Jessica Hebert, and the Assistant Finance Director, Joycelyn Gros, will work on reconciliation and review processes for the annual coronavirus funding reporting process by coming up with a procedure to document the reconciliation of the report to the general ledger and to document the review of the reconciliation as well as review of the report before submission. The Finance Director, Jessica Hebert, will print the report before submission so that the Assistant Finance Director, Joycelyn Gros, can review and mark on the grant reimbursement review form. This process will become effective with the next submission that is due April 30, 2024.

View Audit 43947

Finding 42699 (2022-002)

Material Weakness 2022

City of Thibodaux, Louisiana

LA

Questioned Costs Cash Management Reporting

The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the E...

The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the Emergency Preparedness Director, Jacques Thibodeaux, has documents ready to submit, the Finance Director, Jessica Hebert, and/or Assistant Finance Director, Joycelyn Gros, will review to make sure it matches General Ledger and will show documentation of review by using the grant reconciliation review form. This will be implemented immediately.

View Audit 43947

Finding 42690 (2022-001)

Significant Deficiency 2022

St Patrick Manor INC

OH

Internal Control / Segregation of Duties Questioned Costs Reporting

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Patrick Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite ...

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Patrick Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT AND FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: St. Patrick Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: St. Patrick Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on September 29, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555

View Audit 39298 Questioned Costs: $1

Finding 42678 (2022-001)

Significant Deficiency 2022

Florida Living Options, INC

IL

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

Identifying Number: 2022-001 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.

View Audit 54111

Finding 42674 (2022-002)

Material Weakness 2022

Fall River Housing Authority

RI

HUD Housing Programs Material Weakness Reporting

INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also...

INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also the COVID-19 pandemic, where key staff people were absent, or working remotely as labor laws were relaxed. Emergency Contracts were issued with many of the formal bidding policies and procedures being forgiven, making it more difficult on internal controls over financial reporting. REMEDY: Stability has been restored with the hiring of a new Executive Director and Deputy Executive Director along with the Director of Finance position. The FRHA is working closely with HUD and DHCD officials, in setting up automated reminders of all Financial Reporting Deliverables to all key personnel. The Executive Director is also meeting bi-monthly with all FRHA Financial team members to review monthly financial requirements. The Executive Director is further forging a stronger professional relationship with the FRHA Fee Accountants and Auditors to establish better communication on all Financial Controls.

View Audit 53305

Finding 42672 (2022-002)

Significant Deficiency 2022

Network Housing 92, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 53087

Finding 42662 (2022-001)

Significant Deficiency 2022

Hias & Council Migration Service of Philadelphia

PA

Questioned Costs Reporting Significant Deficiency

U.S. Department of State U.S. Refugee Admissions Program ? ALN 19.510 Audit Finding: 2022-001 ...

U.S. Department of State U.S. Refugee Admissions Program ? ALN 19.510 Audit Finding: 2022-001 Planned Corrective Action: Management agrees with the finding and has taken corrective action by purchasing and implementing software which will track the employee?s actual time spent.

View Audit 53266

Finding 42652 (2022-001)

Significant Deficiency 2022

Halls Ferry Manor, INC

MO

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

Recommendation: We recommend the Project review controls to include timely review of year-end financials and surplus cash calculation so surplus cash is deposited timely.

View Audit 51388

Finding 42651 (2022-001)

Significant Deficiency 2022

Cabot Performing Arts Center, INC

MA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Management has been making updates to its policies and procedures throughout 2022 to be in full compliance with the Uniform Guidance. This exercise is anticipated to be complete by the end of the fiscal year.

View Audit 51333

Finding 42647 (2022-002)

Material Weakness 2022

D H, Incorporated

OR

HUD Housing Programs Eligibility Material Weakness

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management is the management agent overseeing property through 4/30/202...

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management is the management agent overseeing property through 4/30/2023. A new management agent will be identified to take over the property after 4/30/2023. b. Ensure that the new managing agent employs an onsite manager with HUD compliance experience. c. Currently prioritizing recertifications by oldest first. d. Monthly review of TRACS reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. New processes will be implemented by 5/1/2023.

View Audit 50186

Finding 42646 (2022-001)

Material Weakness 2022

St. Mary's Residence, Inc.

MN

Internal Control / Segregation of Duties

2022-001 Audit adjustments Auditor Recommendation Recommendation: We recommend that the Organization verifies all necessary adjustments are made to the financial statements prior to the audit process. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disa...

2022-001 Audit adjustments Auditor Recommendation Recommendation: We recommend that the Organization verifies all necessary adjustments are made to the financial statements prior to the audit process. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Sara Wohlers (management agent) will establish a review process to ensure that all necessary adjustments are made to the financial statements prior to the audit process. 3. Official Responsible for Insuring CAP Sara Wohlers is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented for the September 30, 2023 audit. 5. Plan to Monitor Completion of CAP Julie Baruch (board chair) and Sara Wohlers will be monitoring this plan.

View Audit 49389

Finding 42638 (2022-001)

Material Weakness 2022

Mighty Fortress Manor

MN

Internal Control / Segregation of Duties

2022-001 Audit adjustments Auditor Recommendation Recommendation: We recommend that the Organization verifies all necessary adjustments are made to the financial statements prior to the audit process. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disa...

2022-001 Audit adjustments Auditor Recommendation Recommendation: We recommend that the Organization verifies all necessary adjustments are made to the financial statements prior to the audit process. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Sara Wohlers (management agent) will establish a review process to ensure that all necessary adjustments are made to the financial statements prior to the audit process. 3. Official Responsible for Insuring CAP Sara Wohlers is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented for the September 30, 2023 audit. 5. Plan to Monitor Completion of CAP John Frank (board chair) and Sara Wohlers will be monitoring this plan.

View Audit 49018

Finding 42632 (2022-001)

Significant Deficiency 2022

Village Cooperative of Alexandria

MN

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 47257

Finding 42617 (2022-001)

Significant Deficiency 2022

Rosamond Hills, Inc.

CA

Questioned Costs Reporting Internal Control / Segregation of Duties

Name of Auditee: Rosamond Hills, Inc RD Case No. 04-015-647929361 Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2022 through December 31, 2022 CAP prepared by: Name: Gretchen Winfrey Position: Treasurer Email: winfrey3314@yahoo.com Finding 2022-001 Commen...

Name of Auditee: Rosamond Hills, Inc RD Case No. 04-015-647929361 Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2022 through December 31, 2022 CAP prepared by: Name: Gretchen Winfrey Position: Treasurer Email: winfrey3314@yahoo.com Finding 2022-001 Comments: Management agrees with the finding. Actions: Management will implement internal controls and monitor the reserve for replacement account to ensure the reserve for replacement is funded each year in accordance with USDA-RD regulations.

View Audit 46004

Finding 42615 (2022-001)

Significant Deficiency 2022

Elizabeth James Senior Housing

WA

HUD Housing Programs Questioned Costs Special Tests & Provisions

Contact Person(s): Hilary Prinz, Accounting Manager, 206-687-4080 Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Due to turnover of staff the residual receipt payment in the amount of $83,818 for 2021 audit was not ...

Contact Person(s): Hilary Prinz, Accounting Manager, 206-687-4080 Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Due to turnover of staff the residual receipt payment in the amount of $83,818 for 2021 audit was not made in 2022. Corrective action planned: The entire finance team has been familiarized with Elizabeth James residual receipt requirement. If there is staff turnover in the future everyone on the team is aware of the requirement. A repeating event reminder has been entered into the property accountant?s calendar, the property asset manager?s calendar, and the finance calendar causing multiple alerts to multiple people within the organization going forward. Anticipated completion date: The 2021 residual receipt deposit requirement in the amount of $83,818.00 was paid via check on March 20, 2023. Repeating calendar events have been completed as of March 29, 2023.

View Audit 44080

Finding 42612 (2022-001)

Material Weakness 2022

Scripps Health and Affiliates

CA

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

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022

View Audit 40148

Corrective Action Plans

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