Corrective Action Plans

Finding 299 (2022-002)

Significant Deficiency 2022

City of Parlier

CA

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

The city staff managing the business loan will receive training on the job duties, with oversight from the Sr. Revenue Manager. The city is monitoring each loan to ensure that we’re up-to-date with information, and remain in compliance with all necessary requirements of the loan program.

View Audit 552 Questioned Costs: $1

Finding 290 (2022-002)

Significant Deficiency 2022

Town of Hempstead Housing Authority

NY

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-002 Project-Based Budgeting and Accounting Auditee's Response and Planned Corrective Action The Authority will implement policies and procedures to ensure that the operating budget is on the January Board Agenda going forward. The budget will be presented to the board for review an ad...

Finding 2022-002 Project-Based Budgeting and Accounting Auditee's Response and Planned Corrective Action The Authority will implement policies and procedures to ensure that the operating budget is on the January Board Agenda going forward. The budget will be presented to the board for review an adoption and documented in the minutes. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Ed Cumming, Executive Director

View Audit 514

Finding 289 (2022-001)

Material Weakness 2022

Town of Hempstead Housing Authority

NY

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

Finding 2022-00 I - COCC deficit and the use of LIPH funds in violation of HUD Rule Auditee's Response and Planned Corrective Action The Authority is working to gather the information necessary to complete an analysis of the benefits charged to each AMP and COCC for the above referenced finding. T...

Finding 2022-00 I - COCC deficit and the use of LIPH funds in violation of HUD Rule Auditee's Response and Planned Corrective Action The Authority is working to gather the information necessary to complete an analysis of the benefits charged to each AMP and COCC for the above referenced finding. There is a meeting scheduled for October 16, 2023. HUD has been informed regarding the status of the finding. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Ed Cumming, Executive Director

View Audit 514

Finding 248 (2022-001)

Material Weakness 2022

Triad Health Systems, Inc.

KY

HUD Housing Programs Material Weakness Reporting

September 29, 2023 U.S. Department of Health and Human Services Triad Health Systems, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisvill...

September 29, 2023 U.S. Department of Health and Human Services Triad Health Systems, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS 2022-001 Condition: Improper reporting of lost revenues on Phase 4 PRF submission: When submitting information related to Phase 4 of the Provider Relief Fund (“PRF”) program to the Health Resources and Services Administration (“HRSA”), various quarters were not corrected from the incorrect prior year submission, resulting in an overstatement of lost revenues reported in the THS’s official filing. Action: Management will implement internal control procedures by December 31, 2023, to ensure the proper reporting of any potential lost revenues on future PRF program submission to HRSA. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Adam Craft, CEO, at (859) 567-1591. Sincerely, Adam Craft Chief Executive Officer

View Audit 491

Finding 218 (2022-001)

Material Weakness 2022

Valor Christian College

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Comments on Findings and Recommendations: Valor Christian College concurs with the finding and recommendations in the finding. Actions T...

Comments on Findings and Recommendations: Valor Christian College concurs with the finding and recommendations in the finding. Actions Taken or Planned: The Valor Christian College Finance Department and the Valor Christian College CFO will increase controls over the process to ensure that no recruitment advertising expenses are attributed to CARES ACT funds. The amount of orginally atrributed advertising expenses has been reallocated to allowable items/expenses.

View Audit 443

Finding 208 (2022-003)

Material Weakness 2022

County of Mifflin

PA

Reporting Internal Control / Segregation of Duties

Finding 2022-003: Emergency Rental Assistance Program (ERAP) Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish internal controls procedures over reporting requirements. Response: The County agrees with the finding and will work with the Hum...

Finding 2022-003: Emergency Rental Assistance Program (ERAP) Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish internal controls procedures over reporting requirements. Response: The County agrees with the finding and will work with the Human Services Director and Human Services Financial Manager to revise and, where necessary, establish procedures to insure proper approval by all required parties prior to submission of said reports. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the Human Services Director and Human Services Financial Manager all upcoming reporting requirement, and implement reporting procedures that require multiple signatures and approvals, including those required under the reporting guidelines and requirements, and the initials of the County Director of Fiscal Affairs, prior to submission of the subject reports. Date for Completion: December 31, 2023

View Audit 384

Finding 193 (2022-004)

Material Weakness 2022

Nulato Tribal Council

AK

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512

Finding 2022-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Martha Turner, Tribal Administrator Corrective Action Plan: We concur with this recommendation. Initially Nulato Tribal Council thought that the audit was completed and ready for review in March 2023....

Finding 2022-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Martha Turner, Tribal Administrator Corrective Action Plan: We concur with this recommendation. Initially Nulato Tribal Council thought that the audit was completed and ready for review in March 2023. In April the unrecorded liabilities identified in Finding 2022-001 were discovered, which took some time with the parties involved to agree the actual balances owed. With the tying out of internal transactions monthly this should not be an issue in the future. Proposed Completion Date: June 30, 2024

View Audit 297

Finding 192 (2022-003)

Material Weakness 2022

Nulato Tribal Council

AK

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.305

Finding 2022-003 Lack of Internal Controls Over Cash Management Name of Contact: Martha Turner, Tribal Administrator Corrective Action Plan: We concur with the recommendation. Funds to transferred to NorthRim Bank on January 17, 2023 resulting in compliance with 2 CFR Section 200.305 advanced f...

Finding 2022-003 Lack of Internal Controls Over Cash Management Name of Contact: Martha Turner, Tribal Administrator Corrective Action Plan: We concur with the recommendation. Funds to transferred to NorthRim Bank on January 17, 2023 resulting in compliance with 2 CFR Section 200.305 advanced federal funding. The service being used to insure all deposits is called IntraFI Cash services. This is a sweep account that will automatically move all deposits to other financial institutions to assure that they are under the 250,000 limit. Funds are wholly available at any time. Proposed Completion Date: Already implemented.

View Audit 297

Finding 164 (2022-102)

Material Weakness 2022

Santa Cruz County

AZ

Questioned Costs Cash Management Eligibility § 200.303

The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director a...

The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director and staff to review grant policies and procedures.

View Audit 240 Questioned Costs: $1

Finding 89 (2022-003)

None 2022

County of Richland

WI

Internal Control / Segregation of Duties

2022-003 Federal Procedures Manual Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected. Criteria: Counties who receiv...

2022-003 Federal Procedures Manual Condition: Internal controls over federal and state grants should be in place to provide reasonable assurance that misstatement in the schedules of expenditures of federal and State of Wisconsin awards would be prevented or detected. Criteria: Counties who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The County does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal and state grants is low, and the risk of misstatement in the schedules of expenditures of federal and State of Wisconsin awards is high. Auditor’s Recommendation: We recommend that the County adopts written policies and procedures over grants and grant expenditures. Grantee Response: The County will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Derek Kalish Anticipated Completion: Ongoing

View Audit 110

Finding 81 (2022-002)

Material Weakness 2022

Clarinda Community School District

IA

Internal Control / Segregation of Duties

For FY23, the District is working to separate duties so two people are part of the deposits, receipts, disbursements, and accounting systems. Ex: one will do the deposit and the other will enter into the Software Unlimited. One will enter invoices into Software Unlimited and the other will print che...

For FY23, the District is working to separate duties so two people are part of the deposits, receipts, disbursements, and accounting systems. Ex: one will do the deposit and the other will enter into the Software Unlimited. One will enter invoices into Software Unlimited and the other will print checks.

View Audit 94

Finding 73 (2022-002)

Material Weakness 2022

Chuan Teng

CA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.512

Response and corrective action plan: Baker Places, Inc. concurs with the finding. Agency has hired additional financial staff and consulting resources in order to complete its annual audit and submission to the Federal Audit Clearinghouse (FAC) in a timely fashion. We anticipate that the FY 2022-23 ...

Response and corrective action plan: Baker Places, Inc. concurs with the finding. Agency has hired additional financial staff and consulting resources in order to complete its annual audit and submission to the Federal Audit Clearinghouse (FAC) in a timely fashion. We anticipate that the FY 2022-23 audit will be submitted to the FAC within the March 31, 2024 deadline (nine months after the end of our fiscal year). Anticipated completion date: March 31, 2024. Responsible person: Leo Levenson, Consulting CFO.

View Audit 76

Finding 66 (2022-001)

Material Weakness 2022

County of Madera

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

The Community and Economic Development Planning Division has implemented the following procedures for the fiscal year ending June 30, 2023. For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient....

The Community and Economic Development Planning Division has implemented the following procedures for the fiscal year ending June 30, 2023. For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. For Economic Development loans an annual audit will be conducted June to ensure that the requirements of the grant are met. If audit finds any non-compliance issues are found three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. We will update our loan receivables listing to include a compliance check box which indicate that the loan is complying and actually a receivable at the end of the year.

View Audit 61 Questioned Costs: $1

Finding 54 (2022-006)

Significant Deficiency 2022

Region III Workforce Investment Board of Kanawha County, Inc.

WV

Internal Control / Segregation of Duties

A process is being implemented where the Executive Director will review and approve allocations, draw requests, and all subrecipient monitoring. We will continuously evaluate and update the policies and procedures as needed to adapt to any changes in regulations and organizational needs.

View Audit 56

Finding 1181990 (2021-008)

Material Weakness 2021

Open Door Ministries of High Point, Inc.

NC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Department of Veterans Affairs Federal Program Name: VA Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to ensure that required reports are accurate and subm...

Department of Veterans Affairs Federal Program Name: VA Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to ensure that required reports are accurate and submitted within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented formal reporting controls to ensure all required reports are prepared accurately, reviewed appropriately, and submitted within the required timelines. These controls include a structured reporting calendar with submission deadlines, assignment of responsibility for report preparation and review, and a standardized review and approval process prior to submission. The Organization has also developed documentation procedures to retain evidence of supervisory review, validation of key data points, and confirmation of timely submission. These enhancements are intended to reduce risk of late submissions and improve the accuracy and consistency of program reporting. Name(s) of the contact person(s) responsible for corrective action: Ryan Ross, Executive Director Planned completion date for corrective action plan: March 31, 2026

View Audit 393351

Finding 1179948 (2021-003)

Material Weakness 2021

ADAMS COUNTY PUBLIC HOSPITAL DISTRICT #3 D/B/A OTHELLO COMMUNITY HOSPITAL

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The District hired a new Chief Financial Officer in 2023 and was able to catch the District up on three years of financials statements and all missing audits. The new CFO made the following changes to ensure compliance: 1. Update internal controls and monitoring. The new CFO created a Federal Fundin...

The District hired a new Chief Financial Officer in 2023 and was able to catch the District up on three years of financials statements and all missing audits. The new CFO made the following changes to ensure compliance: 1. Update internal controls and monitoring. The new CFO created a Federal Funding Monitoring and Reporting Policy that specifies that responsibilities over compliance, expenditures, and reporting. 2. Implement Process Improvements. The new CFO and Accounts Payable were able to identify grant fund expenditures and work closely to make sure all future grant expenditures are identified and tracked. 3. Communicate with External Audit Team. The new CFO communicates regularly with the external audit team to ensure they are aware of the grant funds received and the type of audit that is required and coordinate audits with plenty of time to complete the audit before deadlines.

View Audit 392296

Finding 1177790 (2021-006)

Material Weakness 2021

St. Croix Chippewa Housing Authority

CA

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

2021-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the a...

2021-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the auditor. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 391158

Finding 1177785 (2021-001)

Material Weakness 2021

St. Croix Chippewa Housing Authority

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

2021-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at leas...

2021-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at least the signature of one Tribal Council member. Further, individuals who benefit from the loan program should not have complete discretion over recording and processing of advances and repayment. We recommend a complete list of outstanding balances be presented to the Tribal Council, or its designee, for continued monitoring. Action Taken: The SCCHA discontinued the Loan Program as of November 2019. A complete list of balances owed has been submitted to the Tribal Council with the outstanding balances of those whom had signatory authority forwarded to the St. Croix Tribal Court for further repayment actions.

View Audit 391158

Finding 1176174 (2021-003)

Material Weakness 2021

City of Chester

PA

Eligibility Material Weakness Reporting

The City agrees with the finding. Starting in the summer of 2024, procedures were implemented to begin monthly financial statements leading to being prepared for more timely year-end closings. These procedures included expenditure and revenue reports being prepared and reviewed, as well as checklist...

The City agrees with the finding. Starting in the summer of 2024, procedures were implemented to begin monthly financial statements leading to being prepared for more timely year-end closings. These procedures included expenditure and revenue reports being prepared and reviewed, as well as checklists and reconciliations being prepared and reviewed. Retroactive review processes are underway regarding 2022 and 2023 years to be audited.

View Audit 389991

Finding 1171351 (2021-002)

Material Weakness 2021

Ekentucky Advanced Manufacturing Institute INC

KY

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

We concur with the recommendation. The required filings are done in conjunction with the audits of the organization's financial statements. The organization is actively working to get the audits and the required filings current. The organization will submit the infomrntion lo the audit firm for 2022...

We concur with the recommendation. The required filings are done in conjunction with the audits of the organization's financial statements. The organization is actively working to get the audits and the required filings current. The organization will submit the infomrntion lo the audit firm for 2022 by January 3 1, 2026. The information for audits of the subsequent years' financial statements will be submitted within 30 days of the completion of the prior year audit. The organization expects to be current on the audits and filings by December 31, 2027.

View Audit 384645

Finding 1171348 (2021-001)

Material Weakness 2021

Ekentucky Advanced Manufacturing Institute INC

KY

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

We concur with the recommendation, and the organization is actively working to get the audits current. The info1mation to do the audit of the financial statements for 2022 will be submitted by January 31, 2026. The information for audits of the subsequent years' financial statements will be submitte...

We concur with the recommendation, and the organization is actively working to get the audits current. The info1mation to do the audit of the financial statements for 2022 will be submitted by January 31, 2026. The information for audits of the subsequent years' financial statements will be submitted within 30 days of the completion of the prior year audit The organization expects to be cmTent on the audits by December 31, 2027.

View Audit 384645

Finding 1169705 (2021-002)

Material Weakness 2021

Pittsburg County

OK

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

The BOCC will develop internal control procedures to help ensure that federal grant funding is monitored more closely and that expenditures are verified to be in compliance with grant requirements. Future grant recipients will be required to have BOCC approval before expenditures can be turned in fo...

The BOCC will develop internal control procedures to help ensure that federal grant funding is monitored more closely and that expenditures are verified to be in compliance with grant requirements. Future grant recipients will be required to have BOCC approval before expenditures can be turned in for payment. Grant recipients will also be required to have BOCC approval before depositing grant funds. This should ensure that all transactions are in compliance with grant requirements.

View Audit 382719

Finding 1169704 (2021-001)

Material Weakness 2021

Pittsburg County

OK

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

The BOCC will ensure that internal controls are developed and that procedures are adopted and implemented to help ensure compliance with federal grants. Future grant recipients will be required to have BOCC approval before expenditures can be turned in for payment. Grant recipients will also be requ...

The BOCC will ensure that internal controls are developed and that procedures are adopted and implemented to help ensure compliance with federal grants. Future grant recipients will be required to have BOCC approval before expenditures can be turned in for payment. Grant recipients will also be required to have BOCC approval before depositing grant funds. This should ensure that all transactions are in compliance with grant requirements.

View Audit 382719

Finding 1167846 (2021-002)

Material Weakness 2021

Northern Marianas Housing Corporation

FM

Subrecipient Monitoring Eligibility HUD Housing Programs

Corrective Action for Condition 1: The MCD has been sending notices to borrowers as a reminder to update or renew their homeowner insurance policy. We have created a monitoring spreadsheet to ensure that the insurance policies are being updated and that notices to homeowners are being sent to remind...

Corrective Action for Condition 1: The MCD has been sending notices to borrowers as a reminder to update or renew their homeowner insurance policy. We have created a monitoring spreadsheet to ensure that the insurance policies are being updated and that notices to homeowners are being sent to remind them of their insurance status. Moving forward, we will be sending out demand notices to those listed accounts that were affected. Corrective Action for Condition 2: This loan account is noted and being monitored to ensure that future policy coverage accurately reflects the loan amount as cited. Corrective Action for Condition 3: Property insurance coverage for HP-367, HNC-403 and HNC-534 were subsequently renewed on 4/28/2022, 8/30/2022 and 11/16/2021, respectively. MCD will ensure that these account policies are being monitored for subsequent updates and renewals. Corrective Action for Condition 4: MCD will ensure moving forward that these accounts are carefully monitored and in compliance with required annual recertifications. Corrective Action for Condition 5: The two loan accounts, HL-178 and HL-196 were underwritten twenty years ago; therefore, corrective action regarding these two accounts would not be applicable. MCD verified and confirmed that the required document was not in the respective files. It is also possible the document was received but might have been misplaced or got lost in the process. Corrective Action for Condition 6: MCD will be unable to perform any corrective action to obtain such document as account is nearly twenty years old. It should be noted that the account has been referred for collection. Corrective Action for Condition 7: MCD will be unable to perform any corrective action to obtain such document as nearly twenty years has lapsed (possible misfiling or misplaced).

View Audit 379196

Finding 1166193 (2021-001)

Material Weakness 2021

Bemidji Regional Interdistrict Council No. 998

MN

Internal Control / Segregation of Duties

Management’s Response – Corrective Action Plan 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding A. Review current segregation of duties among existing staff within administrative office that have any assigned...

Management’s Response – Corrective Action Plan 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding A. Review current segregation of duties among existing staff within administrative office that have any assigned duties relative to the financial operations of the Council. B. Determine appropriate approval and oversight of all journal entries. Continue to require dual signatures on all checks and approval of all expenditures monthly by the Board. Consider all correspondence received relative to finance (bank statements, financial statements, other) be received by the Executive Director’s office unopened upon receipt. Executive Director will review journal entries and bank (financial) reconciliations and sign off monthly. 3. Official Responsible for Ensuring CAP Implementation Brenda Story, Executive Director 4. Planned Completion of CAP Reviewed annually. 5. Plan to Monitor Completion of CAP Executive Director will review any changes in duties on an annual basis.

View Audit 377082

Corrective Action Plans

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