Corrective Action Plans

Finding 22664 (2022-003)

Material Weakness 2022

CA

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness

Finding # 2022-003 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) ...

Finding # 2022-003 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for any such assignments in the future. The Corporation?s oversight was uncharacteristic and an anomalous situation, therefore the Corporation disagrees that the oversight is indicative of internal control deficiencies.

View Audit 18368

Finding 22662 (2022-001)

Material Weakness 2022

YWCA Apartments, Inc.

CA

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Finding # 2022-001 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) ...

Finding # 2022-001 (Internal Control Deficiencies) Questioned Costs: N/A Comments on Findings and Recommendation: The Corporation acknowledges its inadvertent oversight in not obtaining advance HUD approval of the March 1, 2021 Assignment of Leases with YWCA Golden Gate Silicon Valley (YWCA GGSV) (the ?Assignment?). Actions Planned on the Finding: The Corporation plans to rescind the Assignment no later than December 31, 2022, and will obtain advance HUD approval for any such assignments in the future. The Corporation?s oversight was uncharacteristic and an anomalous situation, therefore the Corporation disagrees that the oversight is indicative of internal control deficiencies.

View Audit 18368

Finding 22646 (2022-007)

Significant Deficiency 2022

Detroit Recovery Project, Inc.

MI

Cash Management Reporting Significant Deficiency

Audit Finding Reference Number 2022-007: Significant Deficiency: Reimbursement of Federal Awards Management agrees with this recommendation and has implemented internal controls and approval processes to ensure that expenditures are paid prior to requesting reimbursement. The actions to accomplish t...

Audit Finding Reference Number 2022-007: Significant Deficiency: Reimbursement of Federal Awards Management agrees with this recommendation and has implemented internal controls and approval processes to ensure that expenditures are paid prior to requesting reimbursement. The actions to accomplish this directive are being completed by the finance team. Management believes these actions will remediate any concerns raised in the audit report.

View Audit 19281

Finding 22645 (2022-006)

Material Weakness 2022

Detroit Recovery Project, Inc.

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Audit Finding Reference Number 2022-006: Material Weakness: Time Reporting/Personnel Activity Reports Management agrees with this recommendation and has updated the policies and procedures and communicated those changes to ensure that the Agency adheres to grant requirements, including that the dist...

Audit Finding Reference Number 2022-006: Material Weakness: Time Reporting/Personnel Activity Reports Management agrees with this recommendation and has updated the policies and procedures and communicated those changes to ensure that the Agency adheres to grant requirements, including that the distribution of salary and wages charged to federal programs be based on actual employee activity as reflected in the personnel activity reports. Human Resources and Finance are working together from the date of hire to ensure that all new employees are entered into the system correctly for grant allocation purposes. Any changes to existing staff grant allocations are made only through Human Resources and Finance. A change cannot be made to the system without approval from both departments and then approved by the CEO and/or the COO. Managers and Supervisors are required to monitor and approve all time sheets before they go to Finance for payment to ensure that the proper grant is charged for all employee activity. Payroll is being reviewed by the CEO and/or COO before being submitted to the system by Finance. People and classifications can now be easily tied to grant activity for review and transparency. A periodic internal review will be performed to ensure proper procedures are being followed. These reviews will include adequate verification of approved signatures, reconciliation of time changes to job cost reports, labor distribution and payroll records and periodic floor checks that verify jobs charged are the jobs worked. Management believes these actions will remediate any concerns raised in the audit report.

View Audit 19281

Finding 22644 (2022-005)

Material Weakness 2022

Detroit Recovery Project, Inc.

MI

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

Audit Finding Reference Number 2022-005: Material Weakness: Supporting Documentation for Expenditures Management agrees with the recommendation, and has directed, in writing, that the Agency must have proper approval and documentation for all expenditures prior to payment. Documentation and approval...

Audit Finding Reference Number 2022-005: Material Weakness: Supporting Documentation for Expenditures Management agrees with the recommendation, and has directed, in writing, that the Agency must have proper approval and documentation for all expenditures prior to payment. Documentation and approvals are reviewed by the finance team on a weekly basis and verified before payment. The weekly review of all expenditures ensures proper approval and documentation are in place prior to payment. Management believes these actions will remediate any concerns raised in the audit report.

View Audit 19281

Finding 22641 (2022-006)

Material Weakness 2022

Brandon-Evansville Public Schools Isd 2098

MN

Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.326

2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015...

2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement a policy to consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. Name of the Contact Person Responsible for Corrective Action Plan: Kate Fernholz, Business Manager Planned Completion Date for Corrective Action Plan: June 30, 2023

View Audit 18413

Finding 22622 (2022-002)

Significant Deficiency 2022

Parc Residential Options, Inc., Project No. 072-Hd045

IL

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17873

Finding 22621 (2022-001)

Significant Deficiency 2022

Parc Residential Options, Inc., Project No. 072-Hd045

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, mana...

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17873

Finding 22620 (2022-002)

Significant Deficiency 2022

Parc Place, Inc., Project No. 072-Hd112

IL

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17872

Finding 22619 (2022-001)

Significant Deficiency 2022

Parc Place, Inc., Project No. 072-Hd112

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, mana...

U.S. Department of Housing and Urban Development 2022-001 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management?s and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 17872

Finding 22618 (2022-002)

Significant Deficiency 2022

Parc Developmental Homes, Inc., Project No 072-11104

IL

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

2022-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notif...

2022-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 22171

Finding 22617 (2022-001)

Significant Deficiency 2022

Parc Developmental Homes, Inc., Project No 072-11104

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the...

U.S. Department of Housing and Urban Development 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ? CFDA No. 14.155 Recommendation: Responsibilities and duties should be segregated whenever possible. When this condition exists, management's and the board?s close supervision and review of accounting information can help to prevent or detect errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 22171

Finding 22614 (2022-001)

Significant Deficiency 2022

Aurora Housing Authority

CO

Special Tests & Provisions Questioned Costs HUD Housing Programs

Finding 2022-001 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871/14.879 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority did not perform any quality...

Finding 2022-001 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers CFDA # 14.871/14.879 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority did not perform any quality control re-inspections during the year. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: The Assisted Housing Department promoted two Lead Housing Specialists to Compliance Manager positions. The Compliance Managers oversee quality control for all programs and follow-up as necessary with corrections and staff training. The Managers are completing internal and external training to ensure they are knowledgeable regarding program regulations and rules. Addressing staffing needs in the Assisted Housing department continues to be an obstacle. However, we are implementing technology to improve efficiency and process paperwork with minimal delays. The department has also added additional support staff by creating two new Office Assistant positions. We are diligently committed to being fully staffed and trying innovative techniques to attract and maintain skilled Housing Specialists. Anticipated Completion Date: Ongoing.

View Audit 22118

Finding 22613 (2022-003)

Significant Deficiency 2022

Aurora Housing Authority

CO

Special Tests & Provisions Questioned Costs HUD Housing Programs

Finding 2022-003 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls were partially not in p...

Finding 2022-003 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls were partially not in place for completing the biannual inspections. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: Effective December 31, 2022 the Aurora Housing Authority?s administration of all Section 8 Moderate Rehabilitation (MR) programs ended. Closing out the last MR program will allow the Assisted Housing Department the opportunity to focus on improving quality control and enhancing services for the remaining vital Section 8 programs. Anticipated Completion Date: December 31, 2022

View Audit 22118

Finding 22612 (2022-002)

Significant Deficiency 2022

Aurora Housing Authority

CO

HUD Housing Programs Questioned Costs Eligibility

Finding 2022-002 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls in place for completing...

Finding 2022-002 Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Moderate Rehabilitation CFDA # 14.856 Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Aurora Housing Authority?s controls in place for completing reexaminations were not in place during 2022. Responsible Individuals: Tania Morris, Director of Assisted Housing Corrective Action Plan: Effective December 31, 2022 the Aurora Housing Authority?s administration of all Section 8 Moderate Rehabilitation (MR) programs ended. Closing out the last MR program will allow the Assisted Housing Department the opportunity to focus on improving quality control and enhancing services for the remaining vital Section 8 programs. Anticipated Completion Date: December 31, 2022

View Audit 22118

Finding 22609 (2022-001)

Material Weakness 2022

The Family Health Center of Georgia, Inc.

GA

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Corrective Action Plan January 9, 2023 Health Resources and Services Admin...

Corrective Action Plan January 9, 2023 Health Resources and Services Administration The Family Health Centers of Georgia, Inc. respectfully submit the following corrective action plan for the year ended May 31, 2022: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: May 31, 2022 The findings from the May 31, 2022, schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number in the schedule. FINDING- FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Health Center Cluster Programs (Assistance Listing Number 93.224/93.527/COVID-19 93.224) MATERIAL WEAKNESS Finding 2022-001 - Special Tests and Provisions Recommendation: We recommend that proper training be given to employees and that sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. We recommend that the Center improve the implementation of their policy regarding keeping and maintaining the patient's proof of income or self-attestation regarding their income. Action Taken: The organization revised its policy and procedures, trained its employees, and restmctured the processes for the sliding fee program including strengthening monitoring, and hired a new coordinator. Completion Date: These changes were implemented in January 2022. No non-compliance issues were detected by the auditors during the period subsequent to the implementation of these changes. If the Health Resources and Services Administration has questions regarding this plan, please call William Bledsoe, CFO at 404-756-8743.

View Audit 21914

Finding 22558 (2022-001)

Significant Deficiency 2022

South Central Alabama Regional Housing Authority

AL

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independe...

CORRECTIVE ACTION PLAN November 8, 2022 Birmingham Office Public Housing Division Medical Form Building 950 22nd Street North Suite 900 Birmingham, AL 35203 Dear Sir or Madam: The following details the Corrective Action Plan recommended for the March 31, 2022 audit: Name and address of independent public accounting firm: Moody & Company P. 0. Box 698 Odenville, AL 35120 PART III. FEDERAL AWARD FINDING AND QUESTIONED COST 2022-001 - Section 8 Housing Choice Vouchers Program CFDA Number: 14.871 Compliance Requirements: Special Tests and Provisions Condition and Criteria: The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(3) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies with 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month Page Two following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family's failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family- caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Auditors' review of HQS inspections reflected that several inspections failed and were not reinspected within the required time frame. Type of Finding: Significant Deficiency Cause: The internal control structure was not adequate to prevent these deficiencies. Effect: HAP payments were not abated. Questioned Costs: $12,612 Auditors' Recommendation: We recommend the Housing Authority strengthen its internal controls to ensure that HQS deficiencies are corrected within the required time frame. Response to Finding: The Auditors' review reflected a sampling of inspections that were for HCV participants assigned to one coordinator who was about to retire and became complacent in her job responsibilities. The internal control system to prevent this from occurring was affected by a job position change. Corrective Action Plan: An inspection company has already been contracted with to schedule all annual and follow-up inspections for all HCV participants. Additionally, internal controls have been established as part of the new Assistant Director's position. Contact Person Responsible For Corrective Action: Sharon Parker, Executive Director Anticipated Completion Date: Already completed Sincerely, Sharon Parker Executive Director

View Audit 24967 Questioned Costs: $1

Finding 22557 (2022-001)

None 2022

Town of West Boylston

MA

Questioned Costs Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of West Boylston, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: ...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Town of West Boylston, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 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?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 2022-001 ? Reporting to the Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: The electronic report the Town submitted to the U.S. Treasury on April 30, 2022 reported the incorrect amount for total expenditures. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner. However, while submitting the report the Town entered the incorrect amount for total expenditures. Effect: The expenditures reported on the Town?s project and expenditure report did not match the accounting records. Cause: The Town entered the incorrect amount when submitting the report. Recommendation: Management should correct the report in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department but made an error while filling out the report. Management will rectify the issue with the next submission in accordance with U.S. Department of Treasury?s recommended guidance. If the Oversight Agency has questions regarding this plan, please call Leslie Guertin, Town Accountant at 774-261-4060.

View Audit 19811

Finding 22543 (2022-001)

Significant Deficiency 2022

Wisconsin Coalition Against Sexual Assault Inc.

WI

Reporting Internal Control / Segregation of Duties

2022-001 Verification and Reconciliation of Grant Claims to Financial Statements Criteria: Processes and procedures should be in place to reconcile grant expenditures claimed to the financial records. Condition: WCASA has several grants that require tracking of actual costs charged and claimed a...

2022-001 Verification and Reconciliation of Grant Claims to Financial Statements Criteria: Processes and procedures should be in place to reconcile grant expenditures claimed to the financial records. Condition: WCASA has several grants that require tracking of actual costs charged and claimed against each grant. Spreadsheets are used to track grant budgets and actual expenditures claimed against the financial accounting system. During the year a clerical error was made, and a claim was submitted that was more than actual expenditures incurred for that period. To reconcile this, WCASA reduced future claims to make up for the error but ended up not claiming all of the expenditures incurred through the process. Cause: WCASA had turnover in the financial and accounting position. The original error was physically made by the previous accounting employee and was not fully discovered by the new accounting employee until the audit was in process. Effect: As a result of the reconciliation error, an additional claim needed to be submitted for the remaining contract balance to agree to actual expenditures incurred and an adjustment to record additional accounts receivable was necessary. Auditor?s Recommendation: While we know that the organization has a good process for reviewing and submitting claims, we recommend that a process be established for making sure any adjustments or corrections are documented. Additionally, that any such corrections be updated in all the supporting documentation to ensure that subsequent claims are supported by internal documentation and that the financial records are updated as necessary. Grantee Response: WCASA is aware of the importance of proper internal controls over financial and grant reporting. Unfortunately, a clerical error was made that was not fully reconciled before yearend. In addition, turnover in accounting personnel happened after the clerical error and the new staff was not aware that additional corrections were still necessary. WCASA will continue to review its procedures and ensure that the accounting records are reviewed and reconciled as necessary. Contact Person: Pennie Meyers, Executive Director Anticipated Completion Date: Complete

View Audit 23153

Finding 22537 (2022-003)

Material Weakness 2022

Cornerstone Rescue Mission

SD

Questioned Costs Eligibility Material Weakness § 200.303

2022-003 Department of Veteran Affairs Federal Financial Assistance Listing 64.033, 20-SD-136-21, 20-SD-136-22, 10/1/2021-9/30/2022, 10/1/2022 ? 9/30/2023 VA Supportive Services for Veteran Families Program Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Six...

2022-003 Department of Veteran Affairs Federal Financial Assistance Listing 64.033, 20-SD-136-21, 20-SD-136-22, 10/1/2021-9/30/2022, 10/1/2022 ? 9/30/2023 VA Supportive Services for Veteran Families Program Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Six instances were identified in which the participant was not recertified within three months. Responsible Individuals: Teena Conrad, SSVF Program Coordinator Corrective Action Plan: Management has implemented a process for all recertifications to be calculated 90 days from the last recertification date, instead of at 90-day increments from the enrollment date. This will ensure recertification is done within three months. Anticipated Completion Date: April 17, 2023

View Audit 19669

Finding 22536 (2022-001)

Significant Deficiency 2022

Interstate Commission on the Potomac River Basin

MD

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time an...

Reference Number: 2022-001 Prior Year Finding: No Federal Agency: U.S. Environmental Protection Agency Federal Program: Water Pollution Control Assistance Listing Number: 66.419 Award Number and Year: I-98339417 (10/1/2021 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance Recommendation: The Commission should reevaluate its current process and update internal controls related to time and effort reporting. The Commission should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding that $582 was improperly charged to EPA 106 Account #802 on one timesheet and not caught because of a change in personnel. ICPRB notes that EPA 106 Account #802 was not overcharged because ICPRB spent $80,000 more on this project than was charged to the federal government. Action taken in response to finding: Hiring of Office Manager to review the formulas used in timesheet entries [Completed February 2023]; Blocking of employees from adding accounts directly into their monthly timesheets without first including the account into the YTD portion of the timesheet software [Underway]. Name(s) of the contact person(s) responsible for corrective action: Michael Nardolilli, Executive Director Planned completion date for corrective action plan: March 2023 If the U.S. Environmental Protection Agency has questions regarding this plan, please call Michael Nardolilli, Executive Director at 301-274-8105.

View Audit 19157 Questioned Costs: $1

Finding 22528 (2022-002)

None 2022

East Sac County Community School District

IA

Internal Control / Segregation of Duties

We have reviewed procedures and plan to make changes to our practices so that two individual are required to process all check of the District.

View Audit 21876

Finding 22516 (2022-002)

Significant Deficiency 2022

Housing Authority of the Town of Windsor Locks

CT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Signi...

Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency Auditee?s Response and Planned Corrective Action The former Executive Director resigned February 2, 2022 after which an Interim Executive Director was hired along with an Independent Fee Accountant. Use of an appropriate procurement policy, outsourcing most accountant functions to keep them separate from the [Interim] Executive Director?s responsibilities and increased involvement/oversight by the board, including check signing and review of bills has improved segregation of duties and oversight. Collectively these efforts have improved controls to prevent and detect unallowable expenditures. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Windsor Locks Management Company and Board Members while working with the Fee Accountant and at first the Interim Executive Director followed by DeMarco Management Corporation after their hire on 2/1/23.

View Audit 24959

Finding 22506 (2022-001)

Significant Deficiency 2022

City of Ely, Minnesota

MN

Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Harold Langowski, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as muc...

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Harold Langowski, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 19463

Finding 22499 (2022-002)

Material Weakness 2022

Spirit of Soccer, Inc.

PA

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness Recommendation - We recommend that all accounting areas be evaluated to assure adequate controls are in place and operating as expected. We believe certain oversight or monitoring procedures s...

2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness Recommendation - We recommend that all accounting areas be evaluated to assure adequate controls are in place and operating as expected. We believe certain oversight or monitoring procedures should be put in place to enhance the systems of internal control. Our recommendation is for the Board to review all accounting and program duties and consider realigning certain incompatible duties to improve internal controls.2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness (continued) Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role will be to ensure the adoption and recommendations of the CAP to ensure transparency and accountability. A bookkeeper was added March 2021 as another tier of financial control, along with CEO handing over some financial duties to the financial advisor and bookkeeper. Regular meetings are held by bookkeeper, financial advisor, and finance committee member of the Board. Please note though, that the small size of our staff, precludes the total elimination of this weakness.

View Audit 18596

Corrective Action Plans

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