Corrective Action Plans

Finding 314 (2022-003)

Significant Deficiency 2022

AK

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Federal Award Finding: 2022-003 Significant Deficiency in Compliance and Internal Controls over Compliance - Reporting -Monitoring of Grant Budget and Expenditures Name and Contact Person: Heather Grato, Controller Corrective Action: The Controller with the help with of a hired consultant will gener...

Federal Award Finding: 2022-003 Significant Deficiency in Compliance and Internal Controls over Compliance - Reporting -Monitoring of Grant Budget and Expenditures Name and Contact Person: Heather Grato, Controller Corrective Action: The Controller with the help with of a hired consultant will generate a new policies and procedure that will help ensure the accounting is reviewed monthly and quarterly, and any errors are corrected before submission of grant reports. Once grant activity is adequately reviewed the Controller will create budget vs. actual financial reports to present to management and program managers or the Board. The accounting staff will file quarterly grant reports and drawdown funding before the deadline after transactions are prepared and reviewed. Proposed Completion Date: 6/30/2024

View Audit 588

Finding 307 (2022-009)

Significant Deficiency 2022

Hyde County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-009: Inaccurate Information Entry Name of Contact Person: Laurie Potter, DSS Director Corrective Action: (Adult Medicaid) New caseworker brought into county from another county on 11/1/2022 who had more training provided from previous county of employment. She immediately begain review...

Finding: 2022-009: Inaccurate Information Entry Name of Contact Person: Laurie Potter, DSS Director Corrective Action: (Adult Medicaid) New caseworker brought into county from another county on 11/1/2022 who had more training provided from previous county of employment. She immediately begain reviewing cases & correcting as needed. In addition, all cases are now being 2nd partied to ensure nothing is being missed. New caseworker scans in documents immediately & uploads to case once completed to avoid hardcopies being lost. (MAGI) New supervisor will be hired & trained on what is needed to be entered into the system. New supervisor will complete 2nd party reviews & training as needed. Standard Operating Procedure put in place for both units. Proposed Completion Date: 10/31/23.

View Audit 581

Finding 304 (2022-002)

Significant Deficiency 2022

Caminar Latino Inc.

GA

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

Condition Upon review of the indirect cost calculations throughout the fiscal year, it was noted that there was no documentation of review and approval of three of the seven calculations tested. The auditors were able to review the drawdown reconciliations performed by the Caminar Latino and determi...

Condition Upon review of the indirect cost calculations throughout the fiscal year, it was noted that there was no documentation of review and approval of three of the seven calculations tested. The auditors were able to review the drawdown reconciliations performed by the Caminar Latino and determine the reports were materially accurate; however, no evidence of a formal supervisory review and approval of the reconciliation was maintained on-file in these three instances. Correction action As of Q4 2022, the Atlanta-based Co-CEO and the Chief of Programs and Administration have instituted a process of review and approval of drawdown reconciliations prior to drawdown to review for accuracy of calculations and to ensure that previous drawdown amounts are accurately recorded. A Finance Manager was hired in April 2023, and the responsibility of ongoing drawdown reconciliation and calculation of invoice amounts has shifted to the Finance Manager position. Monthly invoices and drawdowns are being reviewed and approved by the Co-CEO and Chief of Programs and Administration prior to drawdown. Responsible Person Co-CEO and Chief of Programs and Administration Anticipated completion date Completed - This process is currently in place.

View Audit 574

Finding 303 (2022-001)

Significant Deficiency 2022

Caminar Latino Inc.

GA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Condition We reviewed all subawards made by the grantee during the audit period and found that 4 of them, totaling $224,000, were not reported to the FSRS. Correction action The FSRS will be submitted to the FFATA website. Responsible Person The Chief of Programs and Administration will submit the F...

Condition We reviewed all subawards made by the grantee during the audit period and found that 4 of them, totaling $224,000, were not reported to the FSRS. Correction action The FSRS will be submitted to the FFATA website. Responsible Person The Chief of Programs and Administration will submit the FSRS under the supervision of the Co-CEO. Anticipated completion date Within 30 days

View Audit 574

Finding 302 (2022-003)

Material Weakness 2022

Central Piedmont Community Action, Inc.

NC

Cash Management Material Weakness Internal Control / Segregation of Duties

Central Piedmont Community Action, Inc. (CPCA) will continue to submit requests for reimbursements before the 10th day of the month to help ensure timely payments from funding agencies. CPCA management staff will have a negative impact. CPCA’s Board of Directors, in conjunction with the Executive Di...

Central Piedmont Community Action, Inc. (CPCA) will continue to submit requests for reimbursements before the 10th day of the month to help ensure timely payments from funding agencies. CPCA management staff will have a negative impact. CPCA’s Board of Directors, in conjunction with the Executive Director, will continue to stress the importance of timely payments to funding agencies and how those untimely payments have a negative impact. CPCA’s Board of Directors, in conjunction with the Executive Director, will continue to raise funding and apply for unrestricted funding to maintain a steady cash flow and assist with administrative costs.

View Audit 566

Finding 301 (2022-003)

Significant Deficiency 2022

Rock Springs Village Office

WI

Reporting Internal Control / Segregation of Duties

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance. Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – Management and the Common Council will continue to designate competent staff to oversee and review the finan...

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance. Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – Management and the Common Council will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be on going.

View Audit 561

Finding 300 (2022-002)

Significant Deficiency 2022

Rock Springs Village Office

WI

Internal Control / Segregation of Duties

Significant Deficiency 2022-002 Segregation of Duties. Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – Management and the Common Council will continue to be aware of this condition and continue to be involved in the matters relating to the Vi...

Significant Deficiency 2022-002 Segregation of Duties. Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – Management and the Common Council will continue to be aware of this condition and continue to be involved in the matters relating to the Village’s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date – This action will be on going.

View Audit 561

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 1213606 (2021-001)

Material Weakness 2021

Richmond Housing Authority

CA

HUD Housing Programs Internal Control / Segregation of Duties § 200.303

Finding Reference Number: SA2021-001 - Internal Control Assistance Listing Number: 14.850 and 14.872 Assistance Listing Title: Public and Indian Housing and Public Housing Capital Fund Name of Federal Agency: Department of Housing and Urban Development Contact Person: Antoinette Terrell, Executive D...

Finding Reference Number: SA2021-001 - Internal Control Assistance Listing Number: 14.850 and 14.872 Assistance Listing Title: Public and Indian Housing and Public Housing Capital Fund Name of Federal Agency: Department of Housing and Urban Development Contact Person: Antoinette Terrell, Executive Director & Rita Martinez, Finance Manager II Corrective Action Plan: The City has assigned staff to specific duties to support the Authority’s financial operations. Staff have implemented new processes that align with the City’s policies and procedures, while also in accordance with HUD regulations and requirements, to improve the integrity and accuracy of the Authority’s financial reporting and management of federal awards. The procedures ensure separation of duties and levels of approval to handle and manage federal funds. Staff also continue to attend trainings to understand Federal statutes and regulations. Completion Date: July 1, 2022

View Audit 400515

Finding 1210905 (2021-002)

Material Weakness 2021

Central Mississippi Health Services Inc.

MS

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action Responsible officials indicated that turnover during the year contributed to delays and inconsistencies in completing reconciliations and monthly close activities. Management has already made changes in personnel by adding increased expert...

Views of Responsible Officials and Planned Corrective Action Responsible officials indicated that turnover during the year contributed to delays and inconsistencies in completing reconciliations and monthly close activities. Management has already made changes in personnel by adding increased expertise and experience to the personnel assigned to oversee these duties. Management plans to continue formalizing reconciliation and close procedures, improve the consistency and timeliness of account review and resolution of reconciling items. Management also has a plan to complete all outstanding audits as soon as possible.

View Audit 400245

Finding 1208253 (2021-001)

Material Weakness 2021

CORPORACION DEL FONDO DEL SEGURO DEL ESTADO

PR

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

As part of the preventive measures to file the Single Audit in a timely manner, an employee was selected to specifically dedicate time and effort related to auditing processes. Coordination of weekly meetings and phone calls with the external audit firm and the Programs has rendered immediate result...

As part of the preventive measures to file the Single Audit in a timely manner, an employee was selected to specifically dedicate time and effort related to auditing processes. Coordination of weekly meetings and phone calls with the external audit firm and the Programs has rendered immediate results to follow through with an established work plan. Therefore, time has been properly managed to collect the necessary information.

View Audit 399238

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

Corrective Action Plans

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