Corrective Action Plans

Finding 499815 (2023-001)

Significant Deficiency 2023

NJ

HUD Housing Programs Matching / Level of Effort / Earmarking

New Community Urban Renewal Corporation and HUD have agreed to a plan of compliance requiring, among other things, restitution payments of not less than $150,000 per year through 2024. The required restitution payment for 2023 was made. New Community Urban Renewal Corporation is currently in commun...

New Community Urban Renewal Corporation and HUD have agreed to a plan of compliance requiring, among other things, restitution payments of not less than $150,000 per year through 2024. The required restitution payment for 2023 was made. New Community Urban Renewal Corporation is currently in communication with HUD regarding the new repayment proposal. Until such time as the parties agree to new terms, New Community Urban Renewal Corporation’s intention is to continue making payments of not less than $150,000.

View Audit 322672

Finding 499805 (2023-007)

Significant Deficiency 2023

County of Luzerne, Pennsylvania

PA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Finding 2023-007: Reporting - Significant Deficiency/Noncompliance Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period. Explanation of disagreement with audit f...

Finding 2023-007: Reporting - Significant Deficiency/Noncompliance Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has put safeguards in place to ensure timely filing of reports. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: Completed September 2024

View Audit 322671

Finding 499800 (2023-001)

Material Weakness 2023

Terre Haute Regional Airport Authority

IN

Equipment & Real Property Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.313

FINDING 2023-001 Finding Subject: Airport Improvement Program – Equipment & Real Property Management Summary of Finding: Material Weakness, Other Matters. The airport does not have a detailed listing of capital assets. Contact Person Responsible for Corrective Action: Kelsey Veatch Contact Phone Num...

FINDING 2023-001 Finding Subject: Airport Improvement Program – Equipment & Real Property Management Summary of Finding: Material Weakness, Other Matters. The airport does not have a detailed listing of capital assets. Contact Person Responsible for Corrective Action: Kelsey Veatch Contact Phone Number and Email Address: 812-877-2542 kveatch@huf.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The airport currently has a capital asset listing, but it does not contain all the information that State Board of Accounts (SBOA) would like to have provided in the listing. SBOA has offered to provide a capital asset template that they recommend units use. Using the provided template the airport will work to update their current capital asset listing. The HR/Business Relations Manager will take the lead on ensuring the capital asset listing is updated to the new format and keeping the listing current and accurate. Anticipated Completion Date: Upon receiving the template from SBOA, the airport will work to have the capital asset listing updated to the new format by Dec 31, 2024.

View Audit 322664

Finding 499799 (2023-002)

Significant Deficiency 2023

The Housing Authority of the City of Greenville

SC

Questioned Costs HUD Housing Programs Eligibility

Corrective Action The program issues are systemic; therefore the corrective actions are identical. The MTW flexibility permits tri-annual recertification. The agency has been conducting tri-annual recertification for elderly and disabled households. Effective with February 2025 recerts, now in proce...

Corrective Action The program issues are systemic; therefore the corrective actions are identical. The MTW flexibility permits tri-annual recertification. The agency has been conducting tri-annual recertification for elderly and disabled households. Effective with February 2025 recerts, now in process, tri-annuals will be applied to all households. This significantly reduces the number of recertifications performed by each staff and permits significantly more attention to monitoring, oversight, training and correction. TGHA has hired temporary staff for an extended period to focus on file organization and to correct documentation deficiencies. All HCV staff have completed Rent Calculation courses provided by NAHRO or Nan McKay during the fiscal year. There have been two managers hired for the department, one exclusively for project-based vouchers. Both attended NAHRO supervisory training in September. There will be an intensive focus on program integrity throughout the year. TGHA has contracted with a professional recruiter to assist in hiring a Director of the HCV and MTW programs. Recertification transactions will be monitored on a monthly basis. This will include validation of calculations and verification of correct documentation. It is anticipated that TGHA files will be fully in order by July 2025.

View Audit 322663 Questioned Costs: $1

Finding 499795 (2023-005)

Material Weakness 2023

Town of Upland

IN

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

FINDING 2023-005 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of R...

FINDING 2023-005 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of Responsible Officials: We concur with the finding Explanation and Reasons for Disagreement: Description of Corrective Action Plan: The Town of Upland will implement an oversight system to review the P&E Report before submission to the Federal Government. Anticipated Completion Date: Upon the submission of our next report due April 30, 2025

View Audit 322658

Finding 499793 (2023-003)

Material Weakness 2023

Town of Upland

IN

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed and Unallowed. Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-74...

FINDING 2023-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed and Unallowed. Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Mary Fletcher Contact Phone Number and Email Address: (765) 998-7439, mfletcher@uplandindiana.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Although the funds were transferred to utilities and not paid directly from ARPA Funds, the funds were used to make necessary investments in utility infrastructure during 2023. We have been fully informed of the guidelines for the use of the ARPA funds since this transfer occurred and will use the remaining funds according to the ARPA guidelines. The Clerk-Treasurer has contacted the Department of the Treasury to get guidance on what can be done to rectify our misuse of the funds. Anticipated Completion Date: Unknown- When a resolution is reached with the Federal Government.

View Audit 322658 Questioned Costs: $1

Finding 499783 (2023-002)

Significant Deficiency 2023

Tri-County Senior Citizens and Housing, Inc.

CO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, El...

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, Eligibility, Reporting, Special Tests and Provisions Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: The Operation Administrator is overall responsible the operation of Tri-County Senior Center and Housing; working together with the bookkeeping staff and Executive Director as partners to maintain financial records and budgets. The Executive Director will sporadically review tenant eligibility of new certifications and re-certifications, HAP Contracts, samples of monthly HAP Assistance Payment requests, and her presence when auditors are in-house as well any other assistance requested by Administrator. To ensure the health, safety, and well-being of the residents and staff, the Administrator oversees the responsibilities and duties of all other staff in their roles, (Administration Assistant/Program Administrator-Senior Center Activities; Administration Assistant-Membership, monthly newsletters, answer phones and any other duties requested by the Administrator), to guide them in their specific roles so they understand their duties and responsibilities as administrative staff, and ensuring the facility meets all regulatory compliance standards. If there are questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Monica Wolfe Executive Director Tri-County Senior Citizens and Housing, Inc.

View Audit 322625

Finding 499763 (2023-002)

Material Weakness 2023

Village Center for Care

NY

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.403

Audit Finding Number: 2023-002 Responsible Person: Carrie Smith, AVP of Regulatory Response to Findings: The Accounting Team performed an internal review and agrees with the Uniform Guidance audit findings. An adjustment was recorded as of 12/31/2023. In addition, the finding was communicated to the...

Audit Finding Number: 2023-002 Responsible Person: Carrie Smith, AVP of Regulatory Response to Findings: The Accounting Team performed an internal review and agrees with the Uniform Guidance audit findings. An adjustment was recorded as of 12/31/2023. In addition, the finding was communicated to the State auditors. Corrective Action to be Taken: 1. VillageCare will continue to utilize project ID when recording grants revenue and grants expenses. 2. Only appropriate, non-duplicative, and verified invoices will be submitted by the Accounts Payable Department for reimbursement. The AVP of Regulatory will receive and review all invoices from AP prior to submission to the funding source. 3. For material reimbursement, the Procurement Department will ensure the goods are received. 4. The Accounting Team will maintain all potential reimbursement schedules and cross check against current and past grants to ensure no prior approved expenditures are resubmitted for reimbursement. 5. The Director of Accounting and Finance and/or Controller will only approve grants receivable accrual based on allowable, confirmed, and validated invoices. Completion Date or Anticipated Completion Date of the Action to be Taken: September 1, 2024.

View Audit 322588 Questioned Costs: $1

Finding 499753 (2023-004)

Material Weakness 2023

City of Lawrence

IN

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

FINDING 2023-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Humphrey Nagila Contact Phone Number: 317-542-4554 Views of Responsible Official: We agree with this finding. The City will create a policy and procedu...

FINDING 2023-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Humphrey Nagila Contact Phone Number: 317-542-4554 Views of Responsible Official: We agree with this finding. The City will create a policy and procedure to ensure appropriate segregation of duties and reviews, approvals, and oversight are in place for reporting. This policy will require that two staff members from the Controller's Office prepare the quarterly Project and Expenditure report (P&E report). One staff member shall be responsible for preparing the report and the other will complete a review and submission of the report. Anticipated Completion Date: 12/31/2024

View Audit 322579

Finding 499738 (2023-003)

Significant Deficiency 2023

National Network to End Domestic Violence, Inc.

DC

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

The process for cash draws has been updated to include preparation by a supervisor at the outsourced accounting firm, review by the manager at the outsourced accounting firm and by an individual at the organization, and draws are made by the manager at the outsourced accounting firm. The federal fin...

The process for cash draws has been updated to include preparation by a supervisor at the outsourced accounting firm, review by the manager at the outsourced accounting firm and by an individual at the organization, and draws are made by the manager at the outsourced accounting firm. The federal financial reports are entered into the system by the manager at the outsourced accounting firm based on a file created by the supervisor at the outsourced accounting firm. Before being submitted they are printed to PDF and sent to the VP of Finance for review. In the absence of a VP of Finance, the partner in charge of the engagement at the outsourced accounting firm will review. The above corrective actions will be taken by the end of this year, December 31, 2024.

View Audit 322559

Finding 499726 (2023-002)

Significant Deficiency 2023

Nevada Test Site Historical Foundation

NV

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

To ensure that only proper labor costs are included in grant funding requests, the invoice reported to the grant issuing agency is reviewed by the Project Manager and evidenced by his signature. This review includes reviewing the individual labor charges prior to signing the invoice. All individual...

To ensure that only proper labor costs are included in grant funding requests, the invoice reported to the grant issuing agency is reviewed by the Project Manager and evidenced by his signature. This review includes reviewing the individual labor charges prior to signing the invoice. All individuals who support the grant purpose and are funded by a grant will be separately identified and the ratio of allowable time to total time will be determined for each pay period. Allowable cost for each individual will be aggregated to the total labor cost for the period and be included in the invoice requesting fund draws. These procedures will be in effect as of the date of this writing.

View Audit 322531

Finding 499696 (2023-007)

Material Weakness 2023

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Subrecipient Monitoring Cash Management § 200.344

Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowabilit...

Corrective Action: Management will update written procedures and train the Grants Accounting team regarding period of performance to ensure all requests are made within the proper period based on the period of performance. The procedures and training will include grant period close, cost allowability, requirements for documentation, and review of charges prior to requests. In addition, Grants Accounting has initiated monthly meetings with grantors to closely monitor grant spenddown, address any processing issues, and ensure proper cut-off. These meetings will be instrumental in tracking progress and oversight in our grant management process. Name of Responsible Individual(s): Jason Brenier, Shelly Courtois, and Judy Bokhari Anticipated Completion Date: April 2024

View Audit 322528 Questioned Costs: $1

Finding 499684 (2023-006)

Material Weakness 2023

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management and Tenant Services team will perform a thorough review of all tenant files, a task executed in...

Corrective Action: Management will enhance and enforce existing policies and procedures over monitoring of rental reasonableness in compliance with HUD-determined fair market rent requirements. Management and Tenant Services team will perform a thorough review of all tenant files, a task executed in partnership with landlords and property management companies. Perform internal compliance checks with sub-recipients by FJV compliance staff on a quarterly basis. Finally, develop additional oversight procedures for accounting and documentation of tenant rents to guarantee accuracy within our accounting general ledgers. Name of Responsible Individual(s): Jason Brenier, Maria Rafanan, Jesse Casement, Christina Madriles, Ann Wieczorek, and Judy Bokhari Anticipated Completion Date: December 2024

View Audit 322528 Questioned Costs: $1

Finding 499667 (2023-005)

Material Weakness 2023

St. Vincent De Paul Village, Inc.

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Corrective Action: Management is in the process of updating its written procedures to ensure that allowable costs and cost principles comply with 2 CFR 200.403. This includes Grants Accounting implementing a manual process that empowers program employees to submit and approve Time & Allocation Exce...

Corrective Action: Management is in the process of updating its written procedures to ensure that allowable costs and cost principles comply with 2 CFR 200.403. This includes Grants Accounting implementing a manual process that empowers program employees to submit and approve Time & Allocation Excel Sheets. These sheets include attestations certifying actual labor costs monthly. This information is then taken to input by the grants accounting team into the Request for Reimbursement (RFR). This measure ensures that labor costs are accurately reflected and compliant with regulatory requirements. In addition, Management will implement policies and procedures regarding regular review of allocations for workers compensation and other similar expenses to ensure accuracy. Name of Responsible Individual(s): Jason Brenier and Judy Bokhari Anticipated Completion Date: December 2024

View Audit 322528

Finding 499659 (2023-004)

Significant Deficiency 2023

St. Vincent De Paul Village, Inc.

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303 § 200.430

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is...

Corrective Action: Management will review all cost allocations and implement documented policies and procedures to ensure sufficient support of any allocations of costs is maintained as required by 2 CFR §200.403. In addition, Management has developed a cost allocation worksheet and framework and is in the process of implementing a new procedure to ensure it is reviewed by accounting and grant managers to ensure accurate reporting. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: December 2025

View Audit 322528

Finding 499644 (2023-003)

Significant Deficiency 2023

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, ma...

Corrective Action: Management, in the immediate term, will review its oversight and controls on the manual process Grants Accounting implemented for obtaining Time & Allocation Excel Sheet and calculating payroll and benefits costs accurately onto the Request for Reimbursement (RFR). Furthermore, management plans to collaborate with its Payroll Service Provider to capitalize on software upgrades, aiming to enhance the accuracy of Time & Allocation to grants and reduce errors by designing straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: October 2024 – immediate term and December 2025 - software implementation.

View Audit 322528 Questioned Costs: $1

Finding 499643 (2023-005)

Material Weakness 2023

City of New Castle

IN

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

FINDING 2023-005 Finding Subject: COVID-19 STATE AND LOCAL FISCAL RECOVERY REPORTING Summary of Finding: There were deficiencies in the internal control system of the City over the grant’s reporting requirements. Contact Person Responsible for Corrective Action: Ashley Huffman Contact Phone Number a...

FINDING 2023-005 Finding Subject: COVID-19 STATE AND LOCAL FISCAL RECOVERY REPORTING Summary of Finding: There were deficiencies in the internal control system of the City over the grant’s reporting requirements. Contact Person Responsible for Corrective Action: Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Beginning Sept. 1, 2024, procedures put in place include the Clerk Treasurer and Deputy Clerk Treasurer verifying each other with the reporting. Internal controls are the Clerk Treasurer will review and include the information to prepare the required reports. Monthly receipt detail and disbursement detail reports will be included, with the Deputy reviewing that. Both will sign off after reviews and communication. Additionally, the monthly detail reports will be provided to the City's Finance Committee and Council who oversees the ARP funds. Anticipated completion date: September 1, 2024

View Audit 322522

Finding 499636 (2023-001)

None 2023

Perkiomen Township

PA

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The Township will adopt a written policy regarding cash management of funds designed to minimize the time elapsing between the transfer of funds from the US Treasury and when distributed by the Township.

View Audit 322519

Finding 499634 (2023-004)

Material Weakness 2023

Floyd County

IN

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

FINDING 2023-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted four P&E reports during the audit period; however, the errors as identified below were noted on all four reports.  Quarterly Report: October 1, 2022 to...

FINDING 2023-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted four P&E reports during the audit period; however, the errors as identified below were noted on all four reports.  Quarterly Report: October 1, 2022 to December 31, 2022 Current period expenditures reported 7 projects with errors totaling $77,234. Cumulative expenditures reported 22 projects with errors totaling $3,955,669.  Quarterly Report: January 1, 2023 to March 31, 2023 Current period expenditures reported 7 projects with errors totaling $173,169. Cumulative expenditures reported 25 projects with errors totaling $2,633,217.  Quarterly Report: April 1, 2023 to June 30, 2023 Current period expenditures reported 2 projects with errors totaling $0, since expenditures were posted to the incorrect project. Cumulative expenditures reported 24 projects with errors totaling $2,372,744.  Quarterly Report: July 1, 2023 to September 30, 2023 Current period expenditures reported 3 projects with errors totaling $13,412. Cumulative expenditures reported 26 projects with errors totaling $2,273,749. Contact Person Responsible for Corrective Action: Don Lopp, Director of Operations and County Planning Contact Phone Number and Email Address: 812-948-4110 and dlopp@floydcounty.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: As Director of Operations and Planning, the American Rescue Plan quarterly reports are submitted through the office. During the last two audit, it appears data input errors have occurred with the reporting of total expenditures. The initial corrective action of review was not sufficient to correct the data input errors. During the recent July 2024 quarterly report, staff reviewed the items on line and believe that all reporting has been corrected. Starting with the September reporting, two staff members will review the data input Anticipated Completion Date: September 2024 – For the third quarter reporting period.

View Audit 322513

Finding 499630 (2023-003)

Material Weakness 2023

Hamilton County Economic Development Corporation

IN

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

Condition: During our testing, we noted that expenses submitted on forms for reimbursement were allocated to the wrong budget category line items and did not agree to the underlying accounting records. Response: The Organization’s Board, CEO, and key HCEDC staG acknowledge the importance of refining...

Condition: During our testing, we noted that expenses submitted on forms for reimbursement were allocated to the wrong budget category line items and did not agree to the underlying accounting records. Response: The Organization’s Board, CEO, and key HCEDC staG acknowledge the importance of refining internal controls to ensure expenses are used as approved. In this case, the funding agency, Indiana Department of Education, classified some expenses in ways that the auditor and organization leadership felt did not align with the approved final use. This use was reiterated by organization leadership in the grant submission to the funding agency. The funding agency indicated that the response was forwarded to their finance team but provided no further instructions for amending budget categories within the project. All expenditures under the grant project complied with allowable uses within the approved grant submission scope. Organization leadership continued to request reimbursement according to the categories assigned by the funding agency while achieving the project objectives and operating within the established framework. Moving forward, organizational leadership has implemented additional checks and balances through the onboarding of a Grants Management System engagement of CliftonLarsonAllen LLP to better align assigned categories with approved use. Timeline for Implementation: • Grant Management Software – October 2024 • CliftonLarsonAllen LLP engaged – March 2024

View Audit 322512

Finding 499629 (2023-002)

Material Weakness 2023

Hamilton County Economic Development Corporation

IN

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

Condition: During our testing of federal expenditures, we noted that certain expenses were submitted twice for reimbursement. Response: The Organizations’ Board and Chief Executive Officer (CEO) and key HCEDC Staff recognize the need to further refine internal controls. Management recognized one ins...

Condition: During our testing of federal expenditures, we noted that certain expenses were submitted twice for reimbursement. Response: The Organizations’ Board and Chief Executive Officer (CEO) and key HCEDC Staff recognize the need to further refine internal controls. Management recognized one instance in which duplicate reimbursement occurred. The duplication was reported to the funding agency (Indiana Department of Education) upon discovery and reconciled in order to place grant expenditures in good standing. Corrective Actions Taken: HCEDC staff has been working with CliftonLarsonAllen since March 2024 to design and implement new controls to prevent these types of errors occurring in the future. HCEDC is also onboarding a Grants Management Software to provide additional tracking and reporting transparency for funders and audit purposes. Timeline for Implementation: • Grant Management Software – October 2024 • CliftonLarsonAllen LLP engaged – March 2024

View Audit 322512 Questioned Costs: $1

Finding 499583 (2023-002)

Material Weakness 2023

Manitowoc County

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Suspension and Debarment Recommendation: We recommend the County follow their suspension and debarment policy which includes maintaining documentation related to suspension and debarment for covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the findi...

Suspension and Debarment Recommendation: We recommend the County follow their suspension and debarment policy which includes maintaining documentation related to suspension and debarment for covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action planned in response to finding: The County immediately began reviewing its policy related to suspension and debarment and is reviewing procedures to ensure that requirements are consistently followed in future years. Name(s) of the contact person(s) responsible for corrective action: JJ Gutman, Finance Director Planned completion date for corrective action plan: The County immediately began evaluating procedures and will implement as soon as possible

View Audit 322444

Finding 499569 (2023-002)

Significant Deficiency 2023

Housing Authority of Kansas City, Missouri

MO

HUD Housing Programs Reporting Significant Deficiency

Response to Finding 2023-002 The Authority generally concurs with the auditor’s findings and recommendations. The Authority has implemented procedures to ensure recertifications are promptly uploaded to the PIC system. Effective August 2024, we have adopted a system that flags any recertification no...

Response to Finding 2023-002 The Authority generally concurs with the auditor’s findings and recommendations. The Authority has implemented procedures to ensure recertifications are promptly uploaded to the PIC system. Effective August 2024, we have adopted a system that flags any recertification not uploaded to PIC. A HAKC Quality Control employee is responsible for daily uploads from Monday through Friday. With each upload, any fatal errors encountered are documented in an Excel spreadsheet. Once the error has been corrected in the PIC system, the correction is recorded on the spreadsheet, and the corresponding green status from PIC is printed for documentation, confirming that the issue has been resolved. To maintain ongoing compliance, bi-weekly audits will be conducted to verify that no files are missing from the PIC system. Name of the contact person responsible for corrective action: Deputy Executive Director LaMonyka French Completion Date: December 2024

View Audit 322424

Finding 499559 (2023-001)

Significant Deficiency 2023

Nonprofit Finance Fund and Affiliate

NY

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.430

Planned Corrective Action: NFF revised current year SEFA for expenses which did not meet the compliance requirement. In addition, management implemented review control whereby the expenditures will be reviewed to ensure compliance with federal agency requirements. Beginning in August 2024, NFF wil...

Planned Corrective Action: NFF revised current year SEFA for expenses which did not meet the compliance requirement. In addition, management implemented review control whereby the expenditures will be reviewed to ensure compliance with federal agency requirements. Beginning in August 2024, NFF will update its time and effort management and review of employees who perform work related to federal grants. This includes circulating a tracking spreadsheet monthly to relevant staff to certify their time and effort spent on eligible activities allowable for grant expenditure relative to their overall work performed, which will be used for salary and benefit allocations. The Finance team will circulate the spreadsheet first to relevant staff members for certification, and then department heads for management review and approval. For department head time and effort review and approval, the executive suite will review and approve. The spreadsheet and approvals will be saved as back up for the allocations each month.

View Audit 322416 Questioned Costs: $1

Finding 499557 (2023-001)

Significant Deficiency 2023

America's Poison Centers

VA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Views of Responsible Officials: In 2024, the recommendation was implemented. Allocations will be reviewed by the outsourced accounting team to ensure that this has been executed upon. The CEO is responsible for overseeing both the new HR service provider and the outsourced accounting team and will e...

Views of Responsible Officials: In 2024, the recommendation was implemented. Allocations will be reviewed by the outsourced accounting team to ensure that this has been executed upon. The CEO is responsible for overseeing both the new HR service provider and the outsourced accounting team and will ensure that this does not recur.

View Audit 322412

Corrective Action Plans

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