Corrective Action Plans

Finding 366548 (2021-010)

Material Weakness 2021

SC

Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Allowable Activities and Costs/Cost Principles – U.S. Department of Education, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven St...

Allowable Activities and Costs/Cost Principles – U.S. Department of Education, COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER) (AL 84.425D) Pass-through from the South Carolina Department of Education Name of Contact Person Responsible for the Corrective Action Plan: Steven Strother, South Carolina Department of Education Corrective Action Plan: The District has now consolidated and had implemented procedures and has qualified people in place to correct the error. Anticipated Completion Date: June 30, 2022

View Audit 289393 Questioned Costs: $1

Finding 366449 (2021-005)

Material Weakness 2021

US Helping Us, People Into Living, Inc.

DC

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

Views of Responsible Officials and Corrective Action: Us Helping Us has sought consultation from its contract CPA firm regarding this known time management issue. The organization is currently utilizing a payroll allocation system aligned with a time management system approved by current grantors fo...

Views of Responsible Officials and Corrective Action: Us Helping Us has sought consultation from its contract CPA firm regarding this known time management issue. The organization is currently utilizing a payroll allocation system aligned with a time management system approved by current grantors for reimbursements and reporting. Us Helping Us is in the process of implementing a timesheet system which will be supported by internal controls allowing for accurate, allowable and properly allocated time charges. The system will comply with established accounting practices of Us Helping Us and reflect the total activity for which employees are compensated. The system will support the distribution of the Us Helping Us employee salaries among cost objectives, Federal awards, non- Federal awards, indirect and direct cost activities. The system will also allow for the appropriate maintenance of record keeping activities and supporting documentation. The Executive Director and the Deputy Executive Director, Finance and Administration will be responsible for this plan and will be effective immediately.

View Audit 16114

Finding 366446 (2021-002)

Material Weakness 2021

US Helping Us, People Into Living, Inc.

DC

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.333

Views of Responsible Officials and Corrective Action: Us Helping Us has developed the proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Of note, Us Helping Us has developed a process to track income receipts from various sources, including donor...

Views of Responsible Officials and Corrective Action: Us Helping Us has developed the proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Of note, Us Helping Us has developed a process to track income receipts from various sources, including donors, and will be able to verify any donor mandated restrictions, and that contributions conform to said donors/payees. Us Helping Us has made progress in implementing systems for documentation, and as with expenses, documentation will be maintained electronically on the organization’s server, in the financial software used and filed in the Fiscal Manager’s office. The Executive Director and the Deputy Executive Director, Development will be responsible for developing, implementing, and maintaining the plan, which will be effective immediately.

View Audit 16114

Finding 366445 (2021-001)

Material Weakness 2021

US Helping Us, People Into Living, Inc.

DC

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.333

Views of Responsible Officials and Corrective Action: Us Helping Us has developed the proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. In addition, Us Helping Us will maintain the appropriate internal controls to sure that the appropriate docum...

Views of Responsible Officials and Corrective Action: Us Helping Us has developed the proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. In addition, Us Helping Us will maintain the appropriate internal controls to sure that the appropriate documentation for general expenditures is maintained. In this regard, copies of contracts will be maintained electronically on the organization’s server, in the financial software used and filed in the Fiscal Manager’s office. The Executive Director and the Deputy Executive Director for Finance and Administration will be responsible for developing, implementing, and maintaining the plan, which will be effective immediately.

View Audit 16114

Finding 11932 (2021-004)

Material Weakness 2021

Coastal Harvest

WA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Corrective Action: Coastal Harvest will begin tracking all inventory on hand by source, including receipts, distributions, waste/loss, and any other adjustments, and will perform periodic reconciliations of amounts recorded in the inventory system and amounts recognized in the general ledger to ensu...

Corrective Action: Coastal Harvest will begin tracking all inventory on hand by source, including receipts, distributions, waste/loss, and any other adjustments, and will perform periodic reconciliations of amounts recorded in the inventory system and amounts recognized in the general ledger to ensure accurate USDA food commodities inventory recordkeeping compliance. Further, Coastal Harvest will include specific inventory policies and procedure in the manual discussed in the corrective action for finding 2021-001. Anticipated Completion Date: June 30, 2024

View Audit 15891 Questioned Costs: $1

Finding 11925 (2021-003)

Material Weakness 2021

Coastal Harvest

WA

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Corrective Action: Coastal Harvest will implement formal internal control procedures, including independent reviews or other checks and balances, for all significant compliance requirements for its federal programs. Anticipated Completion Date: June 30, 2024

View Audit 15891

Finding 11849 (2021-006)

Material Weakness 2021

Arizona Immigrant and Refugee Services, INC

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327

Management of the Organization has stated the process of creating new and updating policies, procedures related to financial reporting, activities, including written procurement standards and written conflicts of interest.

View Audit 15688

Finding 11140 (2021-003)

Material Weakness 2021

Kama'aina Care, Inc.

HI

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

We received large amounts of COVID-19 Coronavirus Relief Funds through three pass-through entities. As the funds allowed for expenses from the onset of Covid-19 epidemic to be allocated, this required the reallocation of an excessive number of aged transactions in the general ledger system. Due to i...

We received large amounts of COVID-19 Coronavirus Relief Funds through three pass-through entities. As the funds allowed for expenses from the onset of Covid-19 epidemic to be allocated, this required the reallocation of an excessive number of aged transactions in the general ledger system. Due to inadequate staffing, the task of adequately re-coding expenses for the various grants was not fulfilled. We have continued to work knowing that total grant funds received for the period, most especially for payroll, did not exceed total expenses for a specific program. In support of this, a payroll detail report from March 2020 – July 2021 will be prepared with the identification of which grant it allocated to. What is referred to as the bonus is considered part of the employee’s compensation. These payroll expenditures resemble commissions. They constitute a form of remuneration tied to predefined monthly objectives. The determination of these bonuses follows a defined formula and is disbursed monthly to employees in roles that involve overall supervision and the individual supervision of their program which encompasses managing staff, children, and programming. After this fiscal year 2021 audit experience, we comprehend the necessity to adequately allocate expenses and generate reports for each pass-through agency. Since January of 2023, we have invested time, effort, and funds in the upgrade of the general ledger system which is inclusive of features such as grant tracking and reporting.

View Audit 14921 Questioned Costs: $1

Finding 10889 (2021-003)

Significant Deficiency 2021

Society of Manufacturing Engineers

MI

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Statement of Condition - The budgeting and billing methods used did not impose limitations, as required by the terms and provisions of the grant agreement. Planned Corrective Action Plan - Management has also implemented controls to ensure expenditures charged to the grant accurately reflect the wor...

Statement of Condition - The budgeting and billing methods used did not impose limitations, as required by the terms and provisions of the grant agreement. Planned Corrective Action Plan - Management has also implemented controls to ensure expenditures charged to the grant accurately reflect the work performed and comply with terms and provisions of the grant agreement and appointed outside consultants to ensure appropriate billing and indirect cost rate calculations. Contact person responsible for corrective action: Craig Connop, CFO Completion Date: November 15, 2023

View Audit 14675

Finding 8453 (2021-005)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.307

In response to finding number 2021-SA5, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure program income is tracked and expended appropriately.

View Audit 11397 Questioned Costs: $1

Finding 8450 (2021-002)

Material Weakness 2021

Veterans Transition Center of California

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the...

In response to finding number 2021-SA2, management agrees with the finding and will design, implement, and maintain internal controls over all direct and material compliance areas (other than eligibility). Additionally, management will ensure that the Organization’s internal controls comply with the Comptroller General of the United States’s “Standards for Internal Control in the Federal Government” or COSO’s “Internal Control Integrated Framework”.

View Audit 11397 Questioned Costs: $1

Finding 8248 (2021-007)

Material Weakness 2021

Round Valley Indian Tribes

CA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

The Tribes will ensure compliance with future program allowable costs and allowable activities requirements, such as documentation review and enhanced controls to ensure accurate recognition of expenditures.

View Audit 10880 Questioned Costs: $1

Finding 8247 (2021-006)

Material Weakness 2021

Round Valley Indian Tribes

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

The Tribes will ensure compliance with future reporting requirements, such as review and enhancement of reporting procedures, personnel training, and monitoring and oversight by management.

View Audit 10880

Finding 8246 (2021-005)

Material Weakness 2021

Round Valley Indian Tribes

CA

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

The Tribes commit to a comprehensive corrective action plan, including a thorough review of document processes, implementing additional controls for disbursement transactions, ensuring proper documentation review in the future, enhancing controls over the timing of expenditure recognition, and provi...

The Tribes commit to a comprehensive corrective action plan, including a thorough review of document processes, implementing additional controls for disbursement transactions, ensuring proper documentation review in the future, enhancing controls over the timing of expenditure recognition, and providing additional training to personnel involved in disbursement processes.

View Audit 10880

Finding 7717 (2021-001)

Material Weakness 2021

Breathitt County Fiscal Court

KY

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

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Offic...

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Officer and Occupational Tax Administrator, to segregate duties in a more controlled method. The newly hired County Treasurer will work to resolve the following issues by the end of the calendar year in the following manner. Failure to perform accurate reconciliations - the new Treasurer has already begun to perform accurate reconciliations at the end of each month. Tax obligations not paid timely - the new Treasurer has already implemented a system for paying obligations by the deadline. Failure to maintain accounting records - the Former Treasurer began the process of reporting & record maintenance for the Justice Center Corporation Fund and the new Treasurer is continuing with this reporting method. This was implemented at the end of 2022. Failure to prepare financial statements timely - the new Treasurer will complete the annual statement in accordance with KRS 68.020 in a timely manner. Failure to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) - the new Treasurer will complete SEFA's accurately. Disbursements issues: o Segregation of duties is currently being reviewed and the new Treasurer is establishing a process for review and approval of disbursements that will allow for stronger internal controls. New system will be in place by the end of the calendar year. The Breathitt County Fiscal Court has also begun utilizing [software name redacted] as the primary accounting software which will allow for more consistent tracking of purchase orders and permit better tracking of obligated expenses. Supporting documentation will be kept for all transactions, including credit card transactions. Invoices will be paid in a timely manner - great strides have already been made in this area with the hiring of the new Treasurer but will continue to improve during the remainder of the calendar year 2023. The Breathitt County Fiscal Court adopted the KY Model Procurement code in August 2023. With the hiring of a new Applicant Agent in January 2023 and a new Treasurer in July 2023 proper bid documentation is already being maintained and procurement policies are being followed. An encumbrance list will be maintained by the new Treasurer. Payroll issues: o Annual pay rate lists will be maintained & approved at the first regular meeting of the Breathitt County Fiscal Court each January. New County Treasurer will ensure that payments moving forward do not exceed statutory maximums. All lump sum payments made to employees will be issued using W2's, moving forward, beginning in November 2023.

View Audit 10097

Finding 7168 (2021-001)

Material Weakness 2021

Commonwealth of Puerto Rico - Department of the Family

PR

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.327 § 200.328

A Financial System Enterprise Resource Planning (ERP) has been selected for implementation which will connect financial processes between the Puerto Rico Treasury Department and ADSEF fo facilitate the compliance with the required time frame. The training started on January 2023, and will continue u...

A Financial System Enterprise Resource Planning (ERP) has been selected for implementation which will connect financial processes between the Puerto Rico Treasury Department and ADSEF fo facilitate the compliance with the required time frame. The training started on January 2023, and will continue until implementation in 2024. (ERP SYSTEM) Achieve the centralization of the fiscal and accounting systems of the agencies, instrumentalities, and public corporations to facilitate access to financial information for the Government of Puerto Rico. The ERP will lead the government to prepare and publish audited financial statements in a timely manner, and therefore, ensure that PR has access to financial markets again. During these sessions of work ADSEF has participated in several trainings with new and updated information. Centralize Government financial systems Integrate finance, buy, human capital management and payroll modules into a single platform.

View Audit 9287

Finding 6220 (2021-006)

Material Weakness 2021

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: ...

Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: HCVP continues to transmit all 50058 transactions to PIC on a weekly basis and review PIC error reports for corrections needed. Any identified errors are assigned to specific staff for correction within 5 business days. The PIC coordinator will confirm corrections are submitted and accepted in PIC. A monthly report will be provided to the Senior VP summarizing the number of transmissions, errors, and status of corrections. Name of the contact person responsible for corrective action: Khaliah Payne Planned completion date for corrective action plan: Ongoing until all PIC errors are addressed/resolved as needed.

View Audit 8175

Finding 6210 (2021-005)

Material Weakness 2021

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: ...

Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: HCVP continues to transmit all 50058 transactions to PIC on a weekly basis and review PIC error reports for corrections needed. Any identified errors are assigned to specific staff for correction within 5 business days. The PIC coordinator will confirm corrections are submitted and accepted in PIC. A monthly report will be provided to the Senior VP summarizing the number of transmissions, errors, and status of corrections. Name of the contact person responsible for corrective action: Khaliah Payne Planned completion date for corrective action plan: Ongoing until all PIC errors are addressed/resolved as needed.

View Audit 8175

Finding 6205 (2021-003)

Material Weakness 2021

Frederick Health Inc.

NJ

Internal Control / Segregation of Duties Cash Management Material Weakness

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-003 Internal control deficiency over review of report submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Ad...

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-003 Internal control deficiency over review of report submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 - HRSA COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Period of Performance: January 1, 2020 – June 30, 2021 Planned corrective action: Management will analyze the amounts submitted in the reports and compare to the applicable terms and conditions of this grant. As part of this review, management will assess whether any internal control gaps exist and will also confirm the completeness and accuracy of the data being submitted. Projected completion date: 02/29/2024

View Audit 8165

Finding 6204 (2021-002)

Material Weakness 2021

Frederick Health Inc.

NJ

Reporting Cash Management Material Weakness

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-002 Timely Preparation of Schedule of Expenditures of Federal Awards Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Service...

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-002 Timely Preparation of Schedule of Expenditures of Federal Awards Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461 COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Award Period of Performance: February 4, 2020 – April 5, 2022 Planned corrective action: Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $212,481.35 for accounts that were identified to have insurance as the result of this review. Projected completion date: This review was completed on 3/23/23.

View Audit 8165

Finding 6203 (2021-001)

Material Weakness 2021

Frederick Health Inc.

NJ

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

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Ser...

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461 COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Award Period of Performance: February 4, 2020 – April 5, 2022 Planned corrective action: Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $212,481.35 for accounts that were identified to have insurance as the result of this review. Projected completion date: This review was completed on 3/23/23.

View Audit 8165

Finding 6165 (2021-006)

Material Weakness 2021

Clayton County Community Services Authority, Inc.

GA

Matching / Level of Effort / Earmarking

Management Response to Audit Comment # 2021-006 THE AUTHORITY SHOULD ESTABLISH POLICIES AND PROCEDURES FOR OBTAINING, RECORDING, AND REPORTING NON-FEDERAL MATCH Federal Assistance Listing # 93.600 Responsible Person: G. Keith Williams Anticipated Completion Date: December 31, 2023 Corrective Action:...

Management Response to Audit Comment # 2021-006 THE AUTHORITY SHOULD ESTABLISH POLICIES AND PROCEDURES FOR OBTAINING, RECORDING, AND REPORTING NON-FEDERAL MATCH Federal Assistance Listing # 93.600 Responsible Person: G. Keith Williams Anticipated Completion Date: December 31, 2023 Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding. The agency has always utilized the Georgia Pre-K reimbursement it receives during the fiscal year as the matching component for Head Start. The total reimbursement for the reporting period was $814,374. While this amount was not recorded in the general ledger as matching, all matching expenditures were recorded in all the SF425 that were submitted to the funding agency. The agency has all the proper documentation for further review related to Non-Federal Share Matching. The agency has all documentation related to this reimbursement as well as prior audit periods where this amount has been utilized and accepted as the matching component. The agency will move forward with the development of providing proper oversight and governance of tracking and reporting non-federal match.

View Audit 8079

Finding 5762 (2021-001)

Significant Deficiency 2021

Stebbins Community Association

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be com...

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance-Reporting Type of Finding: Significant Deficiency/Noncompliance Name of Contact: George Flynn Corrective Action Plan: Stebbins Community Association will strive to ensure that the future audits will be completed in time to file the form SD-SCA within the required nine months. We will schedule future audits to work with an accounting firm to occur within 100 days after fiscal year. Proposed Completion Date: December 4, 2023.

View Audit 7846

Finding 5453 (2021-004)

Material Weakness 2021

Porter County

IN

Equipment & Real Property Management Subrecipient Monitoring Matching / Level of Effort / Earmarking

FINDING 2021-004 Contact Person Responsible for Corrective Action: Porter County Auditor Contact Phone Number: 219-465-3445 Views of Responsible Official: County concurs with audit finding Description of Corrective Action Plan: County will review all capital assets that were federally funded to ensu...

FINDING 2021-004 Contact Person Responsible for Corrective Action: Porter County Auditor Contact Phone Number: 219-465-3445 Views of Responsible Official: County concurs with audit finding Description of Corrective Action Plan: County will review all capital assets that were federally funded to ensure they are properly categorized in our capital asset management procedures. Anticipated Completion Date: 12/1/2023

View Audit 7231

Finding 4302 (2021-005)

Significant Deficiency 2021

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024

View Audit 6651

Corrective Action Plans

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