Corrective Action Plans

Finding 10562 (2022-017)

Significant Deficiency 2022

OK

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University implement procedures to ensure that the risk assessment used to determine compliance with the Gramm-Leach-Bliley act is properly reviewed. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. The University is creating a GLBA management program to govern security of GLBA data and ensure compliance with associated requirements. Name(s) of the contact person(s) responsible for corrective action: Heath Hodges, A&M CIO. Planned completion date for corrective action plan: March 2024

View Audit 14277

Finding 10561 (2022-016)

Material Weakness 2022

Langston University

OK

Questioned Costs Student Financial Aid Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the student financial aid department review its current procedures for evaluating students that did not receive a passing grade in a term to ensure enrollment status changes are determined timely and accurately. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Procedures are being updated to ensure enrollment changes for students who did not receive a passing grade in a term will have their enrollment status changes reported timely and accurately. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Finding 10560 (2022-015)

Material Weakness 2022

Langston University

OK

Questioned Costs Student Financial Aid Material Weakness § 200.303

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review its current procedures for Title IV funds and implement additional procedures to ensure refunds are returned timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Procedures for review and return of Title IV funds are being updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024

View Audit 14277

Finding 10535 (2022-001)

Significant Deficiency 2022

Plumas County Community Development Commission

CA

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Management's Response: Fiscal year-end 2022 provided PCCDC with challenges. The Dixie fire left the agency without a Finance director for 6 weeks which ultimately increased the delay of deadlines. With the onset of new employees and management transitions, the agency has been able to effectively kee...

Management's Response: Fiscal year-end 2022 provided PCCDC with challenges. The Dixie fire left the agency without a Finance director for 6 weeks which ultimately increased the delay of deadlines. With the onset of new employees and management transitions, the agency has been able to effectively keep up with requirements and deadlines. The new finance personnel has increase the standards, adherence to policies, and consistency within the policies and procedures. This ensures timely and accurate data, allowing us to submit required reports diligently. Finance has also developed a calendar oriented approach to help ensure deadlines are being met. Finance has regular meetings scheduled to discuss upcoming tasks and will communicate the deadlines with other departments if necessary. All tasks are reviewed by the Finance Director and Analyst to ensure entries are accurate. Estimated Completion Date: 07/01/2023 Responsible Party: Cindy Ramsey - Finance Director

View Audit 14262

Finding 10495 (2022-004)

Significant Deficiency 2022

Fusion Parterships, Inc.

MD

Internal Control / Segregation of Duties

Although Fusion reviews all backup submitted to funders for reimbursement, where our process has fallen short is in the corrections to the finance reports internally to match what is submitted in real time. This will be corrected moving forward with the new finance system and additional process adde...

Although Fusion reviews all backup submitted to funders for reimbursement, where our process has fallen short is in the corrections to the finance reports internally to match what is submitted in real time. This will be corrected moving forward with the new finance system and additional process added by our AR staﬀ reviewing expenses when invoices are submitted to ensure accuracy. Moving forward Fusion’s new finance system will also be able to invoice on expenses booked to grants. We anticipate this system being up and running in Q2 of 2024. Additional reviews will be added upon invoicing to ensure program staﬀ budgets and finance recording are in sync.

View Audit 14190

Finding 10491 (2022-002)

Significant Deficiency 2022

Fusion Parterships, Inc.

MD

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Fusion also added a Payroll Coordinator to our staﬀ who has improved the payroll process and is in the process of streamlining how payroll gets allocated in our finance system. HR now approves all payroll before it is submitted.

View Audit 14190

Finding 10489 (2022-001)

Significant Deficiency 2022

Fusion Parterships, Inc.

MD

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

We concur with the finding, and a corrective action plan was created and implemented on January 1, 2023. We have modified our Accounting Policies and Procedures and trained all finance staﬀ on reviewing the necessary backup for disbursements and have been loading this backup into our finance system....

We concur with the finding, and a corrective action plan was created and implemented on January 1, 2023. We have modified our Accounting Policies and Procedures and trained all finance staﬀ on reviewing the necessary backup for disbursements and have been loading this backup into our finance system. The creation and implementation of a google submission for disbursements has added the necessary review and approval of all expenses.

View Audit 14190

Finding 10448 (2022-002)

Material Weakness 2022

Whatcom County

WA

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

Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Randy Rydel 322 N. Commercial Street, 4th Floor Bellingham WA, 98226 (360)778-6217 Corr...

Finding ref number: 2022-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Randy Rydel 322 N. Commercial Street, 4th Floor Bellingham WA, 98226 (360)778-6217 Corrective action the auditee plans to take in response to the finding: Accounting staff identified this issue at the 2022 year's end, before our audit and the finding. At that time, we updated procedures to include copies of all required reporting in the corresponding grant folder and sent them via electronic means whenever possible. This change will help maintain a transmission record for this and other required reporting. Anticipated date to complete the corrective action: 12/31/2022

View Audit 14118

Finding 10359 (2022-001)

Significant Deficiency 2022

Hoopa Valley Public Utilities District

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management's Reponse: the District is working with a CPA consultant on a monthly basis to assist with month end year end close out. The District and the consultant are confident that the work completed with result in audits submitted on time in the future. Estimated completion date: September 30, 20...

Management's Reponse: the District is working with a CPA consultant on a monthly basis to assist with month end year end close out. The District and the consultant are confident that the work completed with result in audits submitted on time in the future. Estimated completion date: September 30, 2023. Responsible party: Keterah Mitchell, Accountant; Sean McCabe, CPA - Consultant

View Audit 14012

Finding 10302 (2022-002)

Material Weakness 2022

West Harrison Community School District

IA

Internal Control / Segregation of Duties

Segregation of duties will always be an issue in a small district. However, the District continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.

View Audit 13965

Finding 10300 (2022-002)

Material Weakness 2022

Logan-Magnolia Community School District

IA

Internal Control / Segregation of Duties

Segregation of duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.

View Audit 13964

Finding 10200 (2022-005)

Material Weakness 2022

Prosperityme

ME

Questioned Costs Material Weakness Internal Control / Segregation of Duties § 200.512

Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recrui...

Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recruiting for another part-time accounting specialist to support the accounting manager to ensure appropriate staffing levels for the fiscal department. This will ensure timely fulfillment of auditor requests.

View Audit 13815

Finding 10197 (2022-002)

None 2022

Stoneboro Development Corporation 033-11048

PA

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs § 200.512

Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Find...

Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2022-002 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year.

View Audit 13810

Finding 10157 (2022-001)

Significant Deficiency 2022

Kingdom Causes Inc. Dba City Net

CA

Internal Control / Segregation of Duties

Description of Finding: The Organization did not submit and certify its Data Collection Form to the Federal Audit Clearinghouse within nine months of the fiscal year-end.

View Audit 13772

Finding 10157 (2022-001)

Significant Deficiency 2022

Kingdom Causes Inc. Dba City Net

CA

Internal Control / Segregation of Duties

Corrective Action: The Organization concurs with this finding. Management has reprenseted that they have developed, presented, and implemented policies and procedures to correct the audit deficiency, and believes that adequate staffing is now avaialble to assist with preparing and gathering records ...

Corrective Action: The Organization concurs with this finding. Management has reprenseted that they have developed, presented, and implemented policies and procedures to correct the audit deficiency, and believes that adequate staffing is now avaialble to assist with preparing and gathering records for the auditor to review in a timely manner, and on or before the discueed deadline. Management has represented that additional staff were hired during 2023 that will assist with preparing and gathering records for the auditor going forward.

View Audit 13772

Finding 10157 (2022-001)

Significant Deficiency 2022

Kingdom Causes Inc. Dba City Net

CA

Internal Control / Segregation of Duties

Name of Responsible Party: Brad Fieldhous - President

View Audit 13772

Finding 10157 (2022-001)

Significant Deficiency 2022

Kingdom Causes Inc. Dba City Net

CA

Internal Control / Segregation of Duties

Anticipated Completion Date: December 31, 2023

View Audit 13772

Finding 10101 (2022-005)

Material Weakness 2022

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.302 § 200.403

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 13726

Finding 10100 (2022-004)

Material Weakness 2022

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...

Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 13726

Finding 10099 (2022-003)

Material Weakness 2022

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

Following the Auditor’s recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsi...

Following the Auditor’s recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 13726

Finding 10085 (2022-001)

None 2022

Bethany Housing Corporation

CT

Questioned Costs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN June 5, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Bethany Housing Corporation d/b/a Reilly Manor (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC...

CORRECTIVE ACTION PLAN June 5, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Bethany Housing Corporation d/b/a Reilly Manor (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC 1041 Poquonnock Road Groton, Connecticut 06340 Audit Period: Year ended December 31, 2022 The findings from the December 31, 2022 Schedule of Federal Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001 BOARD OVERSIGHT Criteria: Board of directors should convene on a regular basis to fulfill their fiduciary duties and provide governance to the Project. Board of directors should be active and oversee responsibilities of the Project. Condition: During our audit testing, we noted that the board of directors were not holding board meetings regularly. Cause: Board of directors are not meeting on a regular basis. Effect: Board of directors may not be providing sufficient oversight of the management company and the Project’s financial transactions. Questioned Costs: N/A Recommendation: We recommend that the board of directors meet on a regular basis to fulfill their fiduciary duties. Management’s Views and Corrective Action Plan: The board will work to meet on a more regular basis. If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.

View Audit 13702

Finding 9907 (2022-000)

Significant Deficiency 2022

Peoples Advantage Federal Credit Union

VA

Procurement, Suspension & Debarment Cash Management Reporting

1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that ...

1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that the accrued liability for accrued bonus expense be adjusted based on bonus projections to ensure compensation expense is recorded in the appropriate accounting period. 3.Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost and accumulated depreciations accounts to accurately report the account balances in the accounting records. 4. Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost account to accurately report the account balance in the accounting records. 5. Recommendation: We recommend that the Credit Union record interest expense on the ECIP debt for the initial interest period as required by GAAP. After this initial period, interest expense would then revert to interest rate as stated in the ECIP agreement. 6. Recommendation: The lack of formal account reconciliations represents a vulnerability in the Credit Union’s internal controls, as errors or unauthorized transactions may occur and not be detected or adjusted in a timely manner. We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. 7. Recommendation: All unresolved/uncleared reconciling items appearing on general ledger account reconciliations should be addressed in a timely manner or approved for write-off or adjustment by management. We recommend the Credit Union develop a policy or procedure to establish a threshold for the timely write-off or adjustment of stale dated reconciling items. (No adjustments were recorded to the audited financial statements for these issue as, in the aggregate, they were not deemed material to the Credit Union’s financial statements taken as a whole.) Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure that account balances are reconciled timely and accurately going forward.

View Audit 13531

Finding 9840 (2022-027)

Material Weakness 2022

State of Illinois

IL

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

The third-party service provider has provided SOC1 reports that appear to have resolved the internal controls. The service provider will continue to provide SOC 1 reports through Fiscal Year 2024. The IDES will review to ensure that appropriate controls remain in place.

View Audit 13503

Finding 9828 (2022-025)

Material Weakness 2022

State of Illinois

IL

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

The IDES UI Program will update its policies and procedures, implement the process to prohibit relief to employers who fail to provide timely and adequate responses to information requests, provide notification of this process to Illinois employers, and conduct training on this issue for staff durin...

The IDES UI Program will update its policies and procedures, implement the process to prohibit relief to employers who fail to provide timely and adequate responses to information requests, provide notification of this process to Illinois employers, and conduct training on this issue for staff during Fiscal Year 2024.

View Audit 13503 Questioned Costs: $1

Finding 9827 (2022-024)

Significant Deficiency 2022

State of Illinois

IL

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

ICJIA will review its current site visit policy and adjust to ensure the timing of review and submission of site visit documentation is clearly stated. Upon making any updates, ICJIA will circulate the site visit policy and provide training to grant specialists and program managers.

View Audit 13503

Corrective Action Plans

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