Corrective Action Plans

Finding 394566 (2020-001)

Significant Deficiency 2020

Ekentucky Advanced Manufacturing Institute INC

KY

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

We concur with the recommendation, and the organization is actively working to get the audits current. The in formation to do the audit of the financial statements for 2021 will be submitted by May l 5, 2024. The information for audits of the subsequent years' financial statements will be submitted ...

We concur with the recommendation, and the organization is actively working to get the audits current. The in formation to do the audit of the financial statements for 2021 will be submitted by May l 5, 2024. The information for audits of the subsequent years' financial statements will be submitted within 30 days of the completion of the prior year audit. The organization expects to be current on the audits by December 3 l , 2024.

View Audit 304465

Finding 392653 (2020-108)

Significant Deficiency 2020

Pancare of Florida, INC

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303 § 200.405 § 200.406

2020-108 Lack of Controls over Costs Submitted for Reimbursement Condition: The Organization included an invoice for reimbursement under the program for which a vendor credit memo for the full amount of the invoice had been received due to miscoding of the credit memo to the correct COVID-19 class ...

2020-108 Lack of Controls over Costs Submitted for Reimbursement Condition: The Organization included an invoice for reimbursement under the program for which a vendor credit memo for the full amount of the invoice had been received due to miscoding of the credit memo to the correct COVID-19 class on the general ledger. In addition, the Organization did not include an applicable invoice for COVID-19 expenses for reimbursement due to the same miscoding of the COVID-19 class to the general ledger. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. Management understands the importance of reviewing the posting of credit memos or applicable invoices to ensure they are posted correctly. We will update our policy to include a process for review of credit memos prior to posting. The planned corrective action for this finding is currently in the process of development, approval, and implementation. Person Responsible for Corrective Action: Robert Thompson, Chief Operating Officer Anticipated Completion Date: March 1, 2023

View Audit 302957

Finding 392652 (2020-107)

Material Weakness 2020

Pancare of Florida, INC

FL

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs § 200.303

2020-107 Lack of ACH Payment Review and Approval Condition: Payments are not reviewed prior to ACH payments. The Organization has no documented policies and procedures for handling the processing and review of ACH payments. Corrective Action Planned: : The Organization has hired a new Chief Finan...

2020-107 Lack of ACH Payment Review and Approval Condition: Payments are not reviewed prior to ACH payments. The Organization has no documented policies and procedures for handling the processing and review of ACH payments. Corrective Action Planned: : The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. Management understands the importance of reviewing the posting of credit memos or applicable invoices to ensure they are posted correctly. We will update our policy to include a process for review of credit memos prior to posting. The planned corrective action for this finding is currently in the process of development, approval, and implementation. Person Responsible for Corrective Action: Robert Thompson, Chief Operating Officer Anticipated Completion Date: March 1, 2023

View Audit 302957

Finding 392651 (2020-106)

Material Weakness 2020

Pancare of Florida, INC

FL

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

2020-106 Use of Budgeted Versus Actual Costs for Reimbursements Condition: The Organization made drawdowns after month-end based on budgeted period expenses. Insufficient documentation was kept to clearly document that the amount requested was reviewed for accuracy. Corrective Action Planned: The ...

2020-106 Use of Budgeted Versus Actual Costs for Reimbursements Condition: The Organization made drawdowns after month-end based on budgeted period expenses. Insufficient documentation was kept to clearly document that the amount requested was reviewed for accuracy. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization has reviewed and updated its grant drawdown procedures to included only actual cost and for the request to be reviewed and approved by someone other than the preparer prior to submission. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Robert Thompson, Chief Operating Officer Anticipated Completion Date: Implemented

View Audit 302957

Finding 392649 (2020-104)

Significant Deficiency 2020

Pancare of Florida, INC

FL

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303 § 200.328

2020-104 Lack of Documentation Related to Reporting and Lack of Controls Related to Filing Reports Condition: The Organization did not maintain proper documentation in support of reporting requirements and there was no review of the reports prior to submission to the grantor, other than the review...

2020-104 Lack of Documentation Related to Reporting and Lack of Controls Related to Filing Reports Condition: The Organization did not maintain proper documentation in support of reporting requirements and there was no review of the reports prior to submission to the grantor, other than the review done by the preparer. Corrective Action Planned: Planned Corrective Actions: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization has reviewed and updated its reporting policy and implemented the changes. The corrective action for this finding has been approved and implemented by the Organization. Person Responsible for Corrective Action: Robert Thompson, Chief Operating Officer Anticipated Completion Date: Implemented

View Audit 302957

Finding 392647 (2020-101)

Material Weakness 2020

Pancare of Florida, INC

FL

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303

2020-101 Lack of Internal Controls Over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale ...

2020-101 Lack of Internal Controls Over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale to identify errors quickly to allow for corrections to be made in a timely manner. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Organization’s policies for the sliding fee scale were recently updated during fiscal year 2022, by management, based on findings during the monitoring by HRSA performed in 2022, but management will consider discussing potential improvements to their policy with the grantor to potentially update it to allow for certain exceptions. The Organization will also consider discussing the agreement with the local school district in more detail with the grantor to either structure their policies to allow for these visits to have different requirements or to see if the grantor would be willing to provide a waiver with regards to theses visits not being technically in compliance with other regular clinic visits. The planned corrective action for this finding is currently in the process of development, approval, and implementation. The Organization expects to have the corrective action implemented by March 1, 2023. The Organization will continue to engage the consulting services of the professional certified accounting firm to assist in this process through completion. Person Responsible for Corrective Action: Robert Thompson, Chief Operating Officer Anticipated Completion Date: March 1, 2023

View Audit 302957

Finding 392293 (2020-003)

None 2020

Common Ground Health Clinic

LA

Matching / Level of Effort / Earmarking

The Clinic has taken this recommendation into consideration and has created a policy and procedure for completing and submitting the Clinic's annual audit report to the Federal Audit Clearinghouse. Resolving finding 2020-003 is expected for the 2023 audit.

View Audit 302591

Finding 388127 (2020-003)

Material Weakness 2020

Detroit Central City Cmh, Inc.

MI

Subrecipient Monitoring Cash Management HUD Housing Programs

FINDINGS -FINANCIAL STATEMENT AUDIT Finding Number: 2020-002 Finding Type: Material Weakness Condition: During the audit, it was noted: • Third Party Accounts Receivable accounts were not analyzed prior to the start of the audit and resulted in significant adjustments to properly state those acco...

FINDINGS -FINANCIAL STATEMENT AUDIT Finding Number: 2020-002 Finding Type: Material Weakness Condition: During the audit, it was noted: • Third Party Accounts Receivable accounts were not analyzed prior to the start of the audit and resulted in significant adjustments to properly state those accounts. • Grants Receivable and Grant Revenue accounts were not reviewed prior to the audit to ensure the accounts were properly stated. • General Ledger expense accounts were not reviewed in detail and adjustments were made after the start of the audit to reclassify certain expenses to the proper sub-accounts. Management response: DCCCMH is committed to ensuring compliance with all regulatory requirements. DCCCMH has hired a grant accountant who will be tasked with reconciling all grant-related activities and accounts. In addition, DCCCMH intends on hiring a General Ledger Accountant who will be responsible for reconciling all Balance Sheet accounts for accuracy monthly.

View Audit 299941

Finding 388127 (2020-003)

Material Weakness 2020

Detroit Central City Cmh, Inc.

MI

Subrecipient Monitoring Cash Management HUD Housing Programs

FINDINGS - FINANCIAL STATEMENT AUDIT Finding Number: 2020-003 Finding Type: Material weakness -Financial Management Condition: Expenditures reported in the general ledger for the Continuum of Care Grant of $960,405 did not agree with the expenditures reported to HUD of $1,071,510 and for which H...

FINDINGS - FINANCIAL STATEMENT AUDIT Finding Number: 2020-003 Finding Type: Material weakness -Financial Management Condition: Expenditures reported in the general ledger for the Continuum of Care Grant of $960,405 did not agree with the expenditures reported to HUD of $1,071,510 and for which HUD provided reimbursement. This condition resulted in the Organization being required to make an adjustment to reduce grant reported revenue and record an amount due to HUD for excess funds received. Expenditures reported in the general ledger for the noted HRSA grant exceeded the amount reported and requested for reimbursement. DCCCMH elected to use non-Federal funds to cover the excess expenditures. Management response: DCCCMH has hired a grant accountant who will ensure expenses claimed are accurately reflected in the books and records of DCCCMH. In addition, DCCCMH is hiring a General Ledger Accountant who will ensure all Balance Sheet accounts are reconciled monthly.

View Audit 299941

Finding 384106 (2020-003)

Material Weakness 2020

Detroit Central City Cmh, Inc.

MI

Subrecipient Monitoring Cash Management HUD Housing Programs

Finding Type: Material weakness -Financial Management Condition: During our audit we noted that the expenditures reported in the general ledger for the Continuum of Care grant did not agree with the expenditures reported to HUD of $1,071,510, and for which HUD provided reimbursement. This condit...

Finding Type: Material weakness -Financial Management Condition: During our audit we noted that the expenditures reported in the general ledger for the Continuum of Care grant did not agree with the expenditures reported to HUD of $1,071,510, and for which HUD provided reimbursement. This condition resulted in the Organization being required to make an adjustment to reduce grant reported revenue and record an amount due to HUD for the excess funds received. Expenditures reported in the general ledger for the noted HRSA grant exceeded the amount reported and requested for reimbursement. DCCCMH elected to use non-Federal funds to cover the excess expenditures. Management response: DCCCMH has hired a grant accountant who will ensure expenses claimed are accurately reflected in the books and records of DCCCMH. In addition, DCCCMH is hiring a General Ledger Accountant who will ensure all Balance Sheet accounts are reconciled monthly and tie to amounts reported to grant funders.

View Audit 297250

Finding 372571 (2020-002)

Significant Deficiency 2020

University of Central Missouri

MO

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

Corrective Action: The University Financial Aid Office moved the beginning time for disbursement up from 11:50 PM to 8:00 PM on our large disbursement days to allow time for that process to run within Banner and complete well before midnight ensuring a date match between UCM and COD. Anticipated Com...

Corrective Action: The University Financial Aid Office moved the beginning time for disbursement up from 11:50 PM to 8:00 PM on our large disbursement days to allow time for that process to run within Banner and complete well before midnight ensuring a date match between UCM and COD. Anticipated Completion Date: August 2020 (prior to Fall 2020 disbursement date). Contact Person: Tony Lubbers, Financial Aid Director.

View Audit 293653

Finding 370693 (2020-001)

Significant Deficiency 2020

Montgomery County Arkansas

AR

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

We agree with the finding as reported. Steps to be taken to ensure this does not happen include: • Providing additional training to ensure staff are aware of the requirements related to Title III funds certification of the use of funds as required by the program. • Assigning a staff person the respo...

We agree with the finding as reported. Steps to be taken to ensure this does not happen include: • Providing additional training to ensure staff are aware of the requirements related to Title III funds certification of the use of funds as required by the program. • Assigning a staff person the responsibility for completing the cerification by the February 1 deadline date with County Judge approval prior to the submission.

View Audit 292384 Questioned Costs: $1

Finding 369383 (2021-003)

Material Weakness 2020

So Consortium

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.414 § 200.502 § 200.510

Planned Corrective Action: The Fiscal Agent and Board Management will review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant agreements, including Schedule reporting requirements. The Consortium will implement a system to track ...

Planned Corrective Action: The Fiscal Agent and Board Management will review all grant and loan award documents in order to execute policies and procedures which help ensure compliance with grant agreements, including Schedule reporting requirements. The Consortium will implement a system to track all federal expenditures and related information separately from other expenditures and report federal expenditures with proper support including, but not limited to, grant agreements, calculation of the expenditures, and any federal reporting requirements. Anticipated Completion Date: March 31, 2024 Responsible Contact Person: Crystal Keaton

View Audit 290595

Finding 366497 (2020-019)

Material Weakness 2020

City of Shinnston

WV

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

Finding # 2020-019 Title of Finding Activities Allowed or Unallowed Contact Person Tori Drainer Anticipated Completion Date 2023 Corrective Action planned to be taken: A correction plan will be put in place to ensure that all invoices are kept for the proper and legal amount of time.

View Audit 16128 Questioned Costs: $1

Finding 10357 (2020-001)

Material Weakness 2020

City of Antelope

OR

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

Management agrees with the finding and have changed accounting provider.

View Audit 14010

Finding 7526 (2020-004)

Significant Deficiency 2020

Wyoming Women's Business Center

WY

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting § 200.303 § 200.329

Finding: 2020-004 - Reporting Significant Deficiency in Internal Controls Over Compliance and Instance of Noncompliance Recommendation: The Organization should implement controls to ensure all reporting, both financial and performance, is completed, reviewed, and submitted before the specific repor...

Finding: 2020-004 - Reporting Significant Deficiency in Internal Controls Over Compliance and Instance of Noncompliance Recommendation: The Organization should implement controls to ensure all reporting, both financial and performance, is completed, reviewed, and submitted before the specific report deadlines. Corrective Action Plan: In working with HighPoint CPA, the WWBC has implemented the online accounting system DEXT: all invoices, receipts, bank statements and deposits are loaded in the program and the Executive Director is responsible for categorizing the data, ensuring proper fiscal grant management and is reviewed by the HighPoint CPA team and is reconciled with QuickBooks. The finance committee which meets the 2nd Tuesday of every month reviews the past months financials to ensure compliance. Paper copies are also printed out and filed. Anticipated Completion: January 2021 Responsible Party: Board of Directors and Executive Director

View Audit 9815

Finding 7524 (2020-003)

Significant Deficiency 2020

Wyoming Women's Business Center

WY

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.1 § 200.303

Finding: 2020-003 - Period of Performance Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Recommendation: The Organization should implement controls to ensure all expenditures allocated to grants are for costs incurred during the specified period of perfor...

Finding: 2020-003 - Period of Performance Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Recommendation: The Organization should implement controls to ensure all expenditures allocated to grants are for costs incurred during the specified period of performance. Corrective Action Plan: In January 2021 the WWBC engaged with HighPoint CPA, a non-profit fiscal management firm that processes our accounting, payroll and/or tax needs. HighPoint CPA has implemented a new fiscal management system DEXT, that increases our grant management efficiency and tracking. The Executive Director meets the Monday before the monthly board meeting with the Board Chair and Treasurer to review financial statements and grant reporting documents in order to verify that they are free from material misstatement. In addition, the Finance and Audit committee meets the 2nd Tuesday of every month to ensure compliance. Anticipated Completion: January 2021 Responsible Party: Board of Directors and Executive Director

View Audit 9815 Questioned Costs: $1

Finding 7522 (2020-002)

Material Weakness 2020

Wyoming Women's Business Center

WY

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.1 § 200.303 § 200.403

Finding: 2020-002 - Allowable Costs & Period of Performance Material Weakness in Internal Controls Over Compliance and Instances of Noncompliance Recommendation: The Organization should implement controls to ensure accurate recordkeeping and document retention to substantiate expenditures allocate...

Finding: 2020-002 - Allowable Costs & Period of Performance Material Weakness in Internal Controls Over Compliance and Instances of Noncompliance Recommendation: The Organization should implement controls to ensure accurate recordkeeping and document retention to substantiate expenditures allocated to grants. Corrective Action Plan: In working with HighPoint CPA, the WWBC has implemented the online accounting system DEXT: all invoices, receipts, bank statements and deposits are loaded in the program and the Executive Director is responsible for categorizing the data, ensuring proper fiscal grant management and is reviewed by the HighPoint CPA team and is reconciled with QuickBooks. The finance committee, which meets the 2nd Tuesday of every month reviews the past month’s financials to ensure compliance. Paper copies are also printed out and filed. Anticipated Completion: January 2021 Responsible Party: Executive Director

View Audit 9815 Questioned Costs: $1

Finding 6603 (2020-002)

Significant Deficiency 2020

Agricultural Enterprises Development Administration

PR

Reporting Equipment & Real Property Management Procurement, Suspension & Debarment

AEDA is preparing several written procedures for the financial administration of the WIC-FMNP and SFMNP to meet federal financial management requirements to implement an effective system of controls that ensure that payments made with grant funds are accurate and that expendures financed with federa...

AEDA is preparing several written procedures for the financial administration of the WIC-FMNP and SFMNP to meet federal financial management requirements to implement an effective system of controls that ensure that payments made with grant funds are accurate and that expendures financed with federal funds granted for the operation and administration of both programs are authorized and properly chargeable to the corresponding program.

View Audit 8538

Finding 5760 (2020-001)

Significant Deficiency 2020

Stebbins Community Association

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2020-001 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 2020-001 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 7845

Finding 3843 (2020-001)

Material Weakness 2020

Frederick Health Inc.

NJ

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

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 ...

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 $144,355.56 for accounts that were identified to have insurance as the result of this review

View Audit 6053

Finding 3842 (2020-002)

Material Weakness 2020

Frederick Health Inc.

NJ

Reporting Cash Management Material Weakness

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 ...

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 $144,355.56 for accounts that were identified to have insurance as the result of this review

View Audit 6053

Finding 2042 (2020-003)

Significant Deficiency 2020

Elkhart and St. Joseph Counties Head Start Consortium

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate.

View Audit 3568

Finding 2038 (2020-002)

Material Weakness 2020

Elkhart and St. Joseph Counties Head Start Consortium

IN

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.313

We will work the federal government to obtain retroactive approval of the bus purchases as of July 1, 2021. Additionally, going forward any equipment purchases will be reviewed to ensure compliance with all applicable federal equipment pre and post procurement requirements for inventory and maintena...

We will work the federal government to obtain retroactive approval of the bus purchases as of July 1, 2021. Additionally, going forward any equipment purchases will be reviewed to ensure compliance with all applicable federal equipment pre and post procurement requirements for inventory and maintenance of equipment.

View Audit 3568

Finding 2034 (2020-001)

Material Weakness 2020

Elkhart and St. Joseph Counties Head Start Consortium

IN

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

We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying sup...

We will perform the following to ensure only allowable costs are charged to the program: • Ensure all supporting vouchers are prepared and approved by different people • Ensure all supporting vouchers have the appropriate documentation including the invoice from each vendor and the underlying support for what the gift card purchases were ultimately used to fulfill the grant purpose.

View Audit 3568 Questioned Costs: $1

Corrective Action Plans

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