Corrective Action Plans

Finding 26390 (2022-001)

Material Weakness 2022

University of Arkansas for Medical Sciences

AR

Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.305

Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the gran...

Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023

View Audit 18650 Questioned Costs: $1

Finding 26389 (2022-002)

Material Weakness 2022

Karis, Inc.

CO

Matching / Level of Effort / Earmarking Material Weakness

2022-002 ? Material Weakness ? Basic Center Program ? Assistance Listing 93.623 Recommendation: In the financial accounting system, matching funds should be accounted for to show the matching requirements have been met, and that matching funds are not being used for multiple grants. Action Taken: ...

2022-002 ? Material Weakness ? Basic Center Program ? Assistance Listing 93.623 Recommendation: In the financial accounting system, matching funds should be accounted for to show the matching requirements have been met, and that matching funds are not being used for multiple grants. Action Taken: We are now tracking matching funds to be able to prove requirements were met for each grant.

View Audit 18429

Finding 26388 (2022-003)

Material Weakness 2022

Karis, Inc.

CO

Matching / Level of Effort / Earmarking Material Weakness

2022-003 ? Material Weakness ? Transitional Living for Homeless Youth ? Assistance Listing No. 93.550 Recommendation: In the financial accounting system, matching funds should be accounted for to show the matching requirements have been met, and that matching funds are not being used for multiple gr...

2022-003 ? Material Weakness ? Transitional Living for Homeless Youth ? Assistance Listing No. 93.550 Recommendation: In the financial accounting system, matching funds should be accounted for to show the matching requirements have been met, and that matching funds are not being used for multiple grants. Action Taken: We are now tracking matching funds to be able to prove requirements were met for each grant.

View Audit 18429

Finding 26299 (2022-001)

Material Weakness 2022

Annex Teen Clinic, Inc.

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-001: Material Weakness - Financial Reporting Condition There is a lack of controls over the year-end financial reporting process. During the course of the audit, material adjustments were made to the year-end financial statements and disclosures to ensure they met GAAP reporting requi...

Finding 2022-001: Material Weakness - Financial Reporting Condition There is a lack of controls over the year-end financial reporting process. During the course of the audit, material adjustments were made to the year-end financial statements and disclosures to ensure they met GAAP reporting requirements. It is important that management and the outsourced accounting team understand transactions recorded in the general ledger, timely reconciliation of accounts, review journal entries to ensure there is proper documentation to support the transaction and ensure that transactions are recorded in the correct year. Corrective Action Plan General Ledger Accountant will start reconciling account monthly to stay on track and follow up with discrepancies as timely as possible. ATC Management will review financials monthly and make sure expenses and revenue are on track for their programs and follow up with controller if any discrepancies are found so there are no big adjustments at yearend. Names of Contact Persons Responsible for Corrective Action: Victoria Robinson, Brian Russ Anticipated Completion Date: October, 2023

View Audit 20929

Finding 26297 (2022-001)

Material Weakness 2022

Timber Hills Housing of Alcorn County, INC

MS

HUD Housing Programs Material Weakness

CORRECTIVE ACTION PLAN SEPTEMBER 30, 2022 U. S. Department of Housing and Urban Development Timber Hills Housing of Alcorn County, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1...

CORRECTIVE ACTION PLAN SEPTEMBER 30, 2022 U. S. Department of Housing and Urban Development Timber Hills Housing of Alcorn County, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended September 30, 2022 Audit Finding Reference: 2022-001 Planned Corrective Action: Management will complete an updated housing assistance payment voucher and ensure that receivables are reconciled monthly to ensure that this is not duplicated in the future.

View Audit 18247

Finding 26265 (2022-003)

Material Weakness 2022

Valders Area School District

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple po...

Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The District continues to identify and implement effective mitigating controls when possible. Current District procedures in both the accounts payable and payroll functions include one position that is primarily responsible for transaction processing and require that a second individual review and approve transactions. As a result of these procedures, the Finance Manager has less responsibility with daily functions which enables the position to provide additional secondary review and oversight both in the financial areas of accounts payable, accounts receivable, and in the payroll/HR areas. Name of responsible official: Michelle Lillibridge, Business Services Director Expected Completion Date: Ongoing, no formal expected completion date

View Audit 18106

Finding 26226 (2022-001)

Material Weakness 2022

Noxubee County School District

MS

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding Corrective Action Plan Details 2022-001 a. Contact person responsible for corrective action: Name: Pam Norris Title: Business Manager b. Description of corrective action plan: The district will follow the federal grant guidelines and Article 4 Section 96 of the Mississippi State Constitution...

Finding Corrective Action Plan Details 2022-001 a. Contact person responsible for corrective action: Name: Pam Norris Title: Business Manager b. Description of corrective action plan: The district will follow the federal grant guidelines and Article 4 Section 96 of the Mississippi State Constitution regarding employee incentive or hazard pay. c. Anticipated Completion Date: Immediately

View Audit 23125 Questioned Costs: $1

Finding 26180 (2022-005)

Material Weakness 2022

Palestine Gardens, INC

MO

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

Finding 2022-005 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) ...

Finding 2022-005 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will follow procedures to ensure applicant and tenant eligibility and recertification is being maintained properly and management will review the accuracy / completeness of the documentation being processed in the tenant files on a quarterly basis. Anticipated Completion Date June 30, 2023

View Audit 23691

Finding 26179 (2022-004)

Material Weakness 2022

Palestine Gardens, INC

MO

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

Finding 2022-004 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) ...

Finding 2022-004 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will follow procedures to ensure tenant eligibility and establish and maintain security deposits for move outs and management will review the accuracy / completeness of the documentation being processed in the tenant files on a quarterly basis. Anticipated Completion Date June 30, 2023

View Audit 23691

Finding 26178 (2022-003)

Material Weakness 2022

Palestine Gardens, INC

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Finding 2022-003 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) ...

Finding 2022-003 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816) 246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will obtain the necessary elevator certification. Anticipated Completion Date June 30, 2023

View Audit 23691

Finding 26176 (2022-001)

Material Weakness 2022

Palestine Gardens, INC

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816)246-9220 Federal Agency Department of Housing and Urban Development Federal Program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Sec 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and management will review the accuracy of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date June 30, 2023

View Audit 23691

Finding 26175 (2022-004)

Material Weakness 2022

Palestine Gardens North, INC

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Finding 2022-004 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816)246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Find...

Finding 2022-004 Responsible Party Name: Ju Chinnery Position: Property Accountant Telephone Number: (816)246-9220 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will obtain the necessary elevator certification. Anticipated Completion Date June 30, 2023

View Audit 23630

Finding 26009 (2022-001)

Material Weakness 2022

Metropolitan Public Defender Services, Inc.

OR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Finding no.: 2022-001 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: In December 2022, MPD hired an experienced Payroll Specialist, and in April 2023, the agency brought on a new Controller. As of April 15, 2023, all staff report hours through ADP Workforce...

Finding no.: 2022-001 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: In December 2022, MPD hired an experienced Payroll Specialist, and in April 2023, the agency brought on a new Controller. As of April 15, 2023, all staff report hours through ADP Workforce Now timecards for each pay period. Codes for active grants, as well as MPD?s unrestricted general fund, are programmed into a custom field in ADP. Staff who work across multiple projects select a grant code for each timecard entry. Timecards are approved by the employee and then reviewed and approved by a supervisor prior to payroll processing. Based on timecard entries, the ADP software produces a general journal entry allocating wage and payroll tax cost to each grant and to the agency?s unrestricted general fund, and this entry is added to MPD?s accounting system after each pay cycle. Anticipated completion date: May 15, 2023

View Audit 17863

Finding 26008 (2022-002)

Material Weakness 2022

San Luis Valley Development Resources Group

CO

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-002: Community Development Block Grants/State?s Program Passed through Colorado Department of Local Affairs and Rio Grande County Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (...

Finding 2022-002: Community Development Block Grants/State?s Program Passed through Colorado Department of Local Affairs and Rio Grande County Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and compliance (material noncompliance) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the CDBG Guidebook. Grantee?s Response: Management is aware of the need to strengthen internal controls in relation to financial reporting to be in compliance with the CDBG Guidebook. Management is currently implementing a detailed review process of all CDBG financial reporting that are prepared by the Finance and Accounting Department, to ensure that all numbers are tied to supporting documentation. This is expected to be completed by March 31, 2024.

View Audit 17862

Finding 26004 (2022-003)

Material Weakness 2022

San Luis Valley Development Resources Group

CO

Material Weakness Internal Control / Segregation of Duties

Finding 2022-003: Internal Control Over Federal Awards Type of Finding: Internal Control (material weakness) Finding 2022-001 also applies to Federal Awards. Grantee?s Response: Management is aware of the internal control weaknesses in relation to reporting for Federal Awards. As discussed in the re...

Finding 2022-003: Internal Control Over Federal Awards Type of Finding: Internal Control (material weakness) Finding 2022-001 also applies to Federal Awards. Grantee?s Response: Management is aware of the internal control weaknesses in relation to reporting for Federal Awards. As discussed in the response to Finding 2022-001, management is implementing detailed monthly controlled procedures, reconciliations, and documentation in support of accurate and complete reporting for Federal Awards. The implementation of these can be expected to be completed by March 31, 2024. If there are any questions regarding this plan, please call the responsible party at (719) 589-6099. Sarah Stoeber, Executive Director Alisha Todd, Acting Controller San Luis Valley Development Resources Group CFO Systems

View Audit 17862

Finding 25869 (2022-001)

Material Weakness 2022

McLeod Health

SC

Reporting Cash Management Eligibility

June 21, 2023 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization charged costs to the grant which were associated with individuals who were subsequently discovered to have insurance. In addition, the Organization did not timely refund private pay patients for payments that w...

June 21, 2023 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization charged costs to the grant which were associated with individuals who were subsequently discovered to have insurance. In addition, the Organization did not timely refund private pay patients for payments that were paid by HRSA funding. Planned Corrective Action: Management has allocated for staff to review and process credit balances. Additionally, Management has contracted with an outside vendor to expedite these reviews and processing of credit balances in a timely manner. Contact person responsible for corrective action: Dudley Harrington, VP of Patient Financial Services Anticipated Completion Date: 7/31/2023

View Audit 25012

Finding 25860 (2022-002)

Material Weakness 2022

Area 20/21 Workforce Development Board

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

Fiscal Agent and financial assistant recently met with a contact with the ODJFS fiscal team to help create a spreadsheet to monitor youth spending. Moving forward, the Fiscal Agent will be tracking quarterly and reaching out to subareas on progress.

View Audit 20289

Finding 25807 (2022-001)

Material Weakness 2022

School City of Mishawaka

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Opera...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Steven Miskin, Director of Operations Contact Phone Number: 574.254.4510 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Operations and the Assistant Director of Operations will be made aware that construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with these requirements and the DOL regulations. This would include a requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. They will then inform the vendor of the requirements of what needs to accompany the invoice. The Accounts Payable Specialist will not issue a check unless all documentation is included with invoice. Anticipated Completion Date: March 2023

View Audit 24488

Finding 25791 (2022-004)

Material Weakness 2022

New Visions Housing Corporation

CA

Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.

View Audit 22807

Finding 25790 (2022-003)

Material Weakness 2022

New Visions Housing Corporation

CA

Reporting Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 22807

Finding 25789 (2022-002)

Material Weakness 2022

New Visions Housing Corporation

CA

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 22807

Finding 25788 (2022-001)

Material Weakness 2022

New Visions Housing Corporation

CA

HUD Housing Programs Cash Management Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Management is also in the process of opening a new account for this HUD entity. Moving forwar...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Management is also in the process of opening a new account for this HUD entity. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 22807

Finding 25786 (2022-002)

Material Weakness 2022

Dennis-Yarmouth Regional School District

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program ...

Finding No. 2022-002 Program: U.S. DEPARTMENT OF EDUCATION Passed through the Commonwealth of Massachusetts?Department of Elementary and Secondary Education Material Weakness 2022-002: Special Education Cluster ? SPED Grants to States, IDEA, Part B (Assistance Listing #84.027) Pass-through program number: 0240-577419-2022-0645; Fiscal year ending June 30, 2022 Auditor?s Recommendation: The District should review currently established policies and procedures for maintenance of time and effort certifications as established within adopted grants manual. Personnel should review established policies and procedures on a routine basis to ensure the District?s compliance with all aspects of the District?s established policies and procedures as well as individual requirements pursuant to OMB. Established policies and procedures should be reviewed on an annual basis to ensure continued compliance with ever changing federal compliance and other financial reporting requirements. Action Taken: As indicated by the auditor, the budgeting for the 240 SPED allocation grant in fiscal year 2023 has been changed to exclude personnel costs (salaries & wages) subject to the ?time & effort? certifications. Therefore, ?time & effort? requirements will no longer be associated with this program. District personnel will continue to review established grants policies and procedures manual with current federal awards administration.

View Audit 21843 Questioned Costs: $1

Finding 25655 (2022-006)

Material Weakness 2022

City of Waldorf

MN

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

2022-006 Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt a procurement policy that meets the requireme...

2022-006 Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will adopt a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Name(s) of the contact person(s) responsible for corrective action: City council. Planned completion date for corrective action plan: December 31, 2023.

View Audit 25241

Finding 25563 (2022-004)

Material Weakness 2022

Flint Housing Commission

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

We concur with the recommendation: The Director of Asset Management is reviewing files for accuracy and completeness.

View Audit 23230

Corrective Action Plans

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