Corrective Action Plans

Finding 519948 (2021-008)

Material Weakness 2021

MA

HUD Housing Programs Eligibility Material Weakness

2021-008- Special Tests and Provisions - Material Weakness Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that the tenant lease files are properly maintained in accordance with the re...

2021-008- Special Tests and Provisions - Material Weakness Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that the tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Action Taken: Management will establish procedures to ensure that tenant eligibility is correctly determined and that all the tenant lease files are properly maintained in accordance with the requirements of HUD handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs.

View Audit 339373

Finding 519947 (2021-007)

Material Weakness 2021

Health & Education Housing Service, INC

MA

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

2021-007 - Special Tests and Provisions - Material Weakness Recommendation: Management should review the project budget to determine if nonessential costs can be cut or request a loan from the sponsor to ensure that the replacement reserve is funded in accordance with the terms of the regulatory ag...

2021-007 - Special Tests and Provisions - Material Weakness Recommendation: Management should review the project budget to determine if nonessential costs can be cut or request a loan from the sponsor to ensure that the replacement reserve is funded in accordance with the terms of the regulatory agreement. Action Taken: The Managing Agent undertook an agency wide cost reduction beginning in March 2024, reducing project indirect costs by approximately 10-15%. Project direct costs cannot be reduced much further with most required services already being provided by city departments, and designated utility providers. The project has not had a budget increase since 2013, and while the project has a healthy replacement reserve balance in excess of $135k the project operating budget deficit is currently unable to fund those reserves without jeopardizing essential health and safety services. Management has sought and received multiple sponsor loans to address these shortfalls. The Management agent is presently prepared to submit for a required budget increase immediately following completion of all outstanding audits as required to secure the necessary rent increase.

View Audit 339373

Finding 519946 (2021-006)

Material Weakness 2021

Health & Education Housing Service, INC

MA

HUD Housing Programs Material Weakness Special Tests & Provisions § 200.625

2021-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan couldnot b...

2021-006 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain a HUD approved AFHMP and add the equal opportunity logo to marketing materials. Action Taken: Although it was believed that a HUD approved AFHMP was in place, documentation of this plan couldnot be located by all parties. The Managing Agent will take steps to obtain a new HUD approved AFHMP and include the equal opportunity logo to marketing materials.

View Audit 339373

Finding 519945 (2021-005)

Material Weakness 2021

Health & Education Housing Service, INC

MA

Internal Control / Segregation of Duties HUD Housing Programs Reporting

2021-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienc...

2021-005 - Reporting - Material Weakness Recommendation: Management should ensure timely completion of a Uniform Guidance audit, as required. Action Taken: Historically, Uniform Guidance Data Collection Form submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.

View Audit 339373

Finding 519944 (2021-004)

Material Weakness 2021

Health & Education Housing Service, INC

MA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2021-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. ...

2021-004 - Reporting - Material Weakness Recommendation: Financial statements should be timely filed to REAC. Action Taken: Historically, REAC submissions were scheduled by the sponsor. In April 2019, the management agent experienced significant staff turnover including the Chief Financial Officer. The Entity's fiscal year fiscal year 2019 closed shortly thereafter. Management Agent Staff were unaware the required fiscal year 2019 and subsequent audit(s) had not been scheduled by the Sponsor; Covid 19 hit shortly thereafter. This issue went unaddressed throughout the pandemic, followed by the resignation of the Management Agent Accounting Manager in 2021, a position that remained vacant for nearly a year. The Management agent engaged with a CPA firm to conduct the 2019, 2020 and 2021 audits.

View Audit 339373

Finding 519943 (2021-003)

Material Weakness 2021

Health & Education Housing Service, INC

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2021-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the...

2021-003 - Special Tests and Provisions - Material Weakness Recommendation: Management should obtain fidelity bond coverage as required by HUD regulations. Action Taken: The Management Agent is not responsible, nor able to obtain fidelity coverage for this property. This is the responsibility of the Sponsor. The Management agent will follow up with the sponsor to receive and report documentation when the appropriate coverage is in place.

View Audit 339373

Finding 519942 (2021-002)

Material Weakness 2021

Health & Education Housing Service, INC

MA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

2021-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from...

2021-002 - Allowable Costs/Cost Principles - Material Weakness Recommendation: We recommend that HES develop and implement procedures and controls to ensure management fee payment amounts are in accordance with the management agreement, and we recommend that funds be immediately returned to HES from the management agent. Action Taken: This finding resulted from a single mischaracterized sponsor contribution, followed by the subsequent departure of competent accounting staff who could have corrected the issue. Corrective action was taken beginning in fiscal year 2022 when this issue was identified by competent accounting staff during which intercompany balances were reconciled and have been balanced routinely in subsequent fiscal years. The sponsor and management agent are in the process of developing a repayment plan.

View Audit 339373 Questioned Costs: $1

Finding 519154 (2021-001)

Material Weakness 2021

22nd District Agricultural Association

CA

Reporting Allowable Costs / Cost Principles Material Weakness

Reference Number: 2021-001 Name of Contact Person: Carlene Moore, CEO Corrective Action: As the 22nd DAA returned to financial stability, management hired and trained a combined 5 full-time employees to fill the needs in human resources and accounting departments. In the future, the 22nd DAA will ...

Reference Number: 2021-001 Name of Contact Person: Carlene Moore, CEO Corrective Action: As the 22nd DAA returned to financial stability, management hired and trained a combined 5 full-time employees to fill the needs in human resources and accounting departments. In the future, the 22nd DAA will engage subject matter experts when pursuing and obtaining any federal grant programs. Proposed Completion Date: December 31, 2022

View Audit 337708

Finding 517351 (2021-007)

Material Weakness 2021

Laporte County

IN

Internal Control / Segregation of Duties Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2021-007 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Other Matters The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients were...

FINDING 2021-007 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: Material Weakness, Other Matters The County did not have an effective internal control system to ensure compliance with the Reporting compliance requirement. Recipients were required to submit a one-time Interim report to the U.S. Department of the Treasury (Treasury). The County submitted the required interim report during the audit period. The County's process for the completion and submission of the Interim Report was that the County Auditor prepared the Interim Report based on the County's records, without a proper oversight or review process in place prior to submission. The Interim Report was determined to be materially misstated. The County understated the December 31, 2019, Base Year Revenues by $660,302. Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will require one person to complete the report and another to review the report prior to submission. The preparer and reviewer will sign/initial to document the review process. Anticipated Completion Date: We will begin requirement a review prior to submission as of November 21, 2024.

View Audit 335349

Finding 514410 (2021-004)

Material Weakness 2021

Town of Newport

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2021-004 Finding Subject: Water and Waste Disposal System for Rural Communities - Reporting Summary of Finding: There was no documented oversight, review or approval process to ensure the required RD 442-2 (Statement of Budget, Income and Equity) and RD 442-3 (Balance Sheet) reports were com...

FINDING 2021-004 Finding Subject: Water and Waste Disposal System for Rural Communities - Reporting Summary of Finding: There was no documented oversight, review or approval process to ensure the required RD 442-2 (Statement of Budget, Income and Equity) and RD 442-3 (Balance Sheet) reports were completed and submitted timely and accurately to the Department of Agriculture (USDA). Due to the lack of internal controls, the Town did not submit required RD 442-2 and 442-3 reports to the USDA during the audit period. Contact Person Responsible for Corrective Action: Rachel West, Clerk-Treasurer Contact Phone Number and Email Address: 765.492.8110 / newport.indiana@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Required forms will be prepared and submitted for approval prior to submission. Anticipated Completion Date: March 1, 2025

View Audit 332703

Finding 513713 (2021-013)

Material Weakness 2021

Wyoming County

PA

Reporting Student Financial Aid Subrecipient Monitoring

Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. ...

Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Hazard Mitigation Grant - Assistance Listing No. 97.039 passed through the Pennsylvania Emergency Management Agency - Pass-through Grantor’s Number - 4100085508; Grant Period - Year Ended December 31, 2021. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Planned Corrective Action: SEFA will meet Uniform Guidance Schedule Requirements Person Responsible: Amber Franko, Chief Clerk Anticipated completion date: Immediately

View Audit 331626

Finding 513237 (2021-003)

Material Weakness 2021

Republic of Palau

PW

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

2021-003 Program concurs and working with MOF management to correct the finding On-going Glendalynn Ngirmeriil Executive Director Palau WIOA Office Contact: 680-488-2513 Email: gngirmeriil.wioa@gmail.com

View Audit 331185 Questioned Costs: $1

Finding 512305 (2021-003)

Material Weakness 2021

American Indian Community Center Association

WA

Eligibility Material Weakness Internal Control / Segregation of Duties

FINDING 2021-003 – Material Weakness and Material Noncompliance – Eligibility Views of responsible officials and planned corrective actions: Management agrees with the finding and will implement a regular training program to review grant requirements and uniform guidance. Management will also implem...

FINDING 2021-003 – Material Weakness and Material Noncompliance – Eligibility Views of responsible officials and planned corrective actions: Management agrees with the finding and will implement a regular training program to review grant requirements and uniform guidance. Management will also implement the following policies: •Related party transaction involving staff, or an immediate relative of a staff member will require a majority approval of the board •Implementing an eligibility questionnaire/form that will be required for any assistance payouts. •Review grant requirements and uniform guidance with staff and implement a annual training/review program Timeline: Updated policies and reviews have been completed. Responsible parties: Linda Lauch

View Audit 330075

Finding 512304 (2021-002)

Material Weakness 2021

American Indian Community Center Association

WA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs § 200.303

FINDING 2023-002 – Equipment & Real Property Management; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Views of responsible officials and planned corrective actions: Management agrees with the assessment and understands the importance of regular physica...

FINDING 2023-002 – Equipment & Real Property Management; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Views of responsible officials and planned corrective actions: Management agrees with the assessment and understands the importance of regular physical inventories. The Organization has designed an internal control process that will be implemented by August 30th, 2024. Contact Persons: Ryan Berendsen, Chief Operating Officer Delana Kromer, Controller

View Audit 330075 Questioned Costs: $1

Finding 512107 (2021-002)

Material Weakness 2021

Urban Strategies, Inc.

MO

Subrecipient Monitoring Eligibility Material Weakness

Finding: 2021-002 Personnel Responsible for Corrective Action: Rachel Webb, Controller at Urban Strategies, Inc. Anticipated Completion Date: June 30, 2023 Corrective Action Plan: Urban Strategies, Inc. acknowledges the lack of record retention after an employee left the organization. After a thorou...

Finding: 2021-002 Personnel Responsible for Corrective Action: Rachel Webb, Controller at Urban Strategies, Inc. Anticipated Completion Date: June 30, 2023 Corrective Action Plan: Urban Strategies, Inc. acknowledges the lack of record retention after an employee left the organization. After a thorough review of allowable costs, all were deemed materially correct. Urban Strategies, Inc. communicated to the departments involved the necessary improvements to the internal controls that were agreed upon in order to prevent the deficiencies from occurring in the future. Urban Strategies, Inc. is refining procedures to ensure all reviews and communications are performed, reviewed and documented timely and accurately, as well as ensuring all review documentation is properly retained.

View Audit 329833

Finding 512105 (2021-001)

Material Weakness 2021

Urban Strategies, Inc.

MO

Subrecipient Monitoring Eligibility Material Weakness

Finding: 2021-001 Personnel Responsible for Corrective Action: Rachel Webb, Controller at Urban Strategies, Inc. Anticipated Completion Date: June 30, 2023 Corrective Action Plan: Urban Strategies, Inc. acknowledges the lack of record retention after an employee left the organization. After a thoro...

Finding: 2021-001 Personnel Responsible for Corrective Action: Rachel Webb, Controller at Urban Strategies, Inc. Anticipated Completion Date: June 30, 2023 Corrective Action Plan: Urban Strategies, Inc. acknowledges the lack of record retention after an employee left the organization. After a thorough review of allowable costs, all were deemed materially correct. Urban Strategies, Inc. communicated to the departments involved the necessary improvements to the internal controls that were agreed upon in order to prevent the deficiencies from occurring in the future. Urban Strategies, Inc. is refining procedures to ensure all reviews and communications are performed, reviewed and documented timely and accurately, as well as ensuring all review documentation is properly retained.

View Audit 329833

Finding 503832 (2021-002)

Material Weakness 2021

City of Framingham

MA

Procurement, Suspension & Debarment Material Weakness Reporting § 200.318

2021-002 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

2021-002 Special Education Cluster - CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of 7/1/2022, Framingham Public Schools will no longer claim the Massachusetts Chapter 30B SPED exemption (Appendix A. #8 & #22) for any SPED contracts being paid with federal funds. Instead, these contracts will be subject to the standard Chapter 30B procurement policies. FPS Executive Director of Finance and Operations, Lincoln Lynch IV, will meet with Director of SPED, Laura Spear, and City of Framingham Chief Procurement Officer, Jennifer Pratt, to make them aware of this finding and request that 1) all SPED grant funded contracts going forward will follow standard Chapter 30-B procurement policies and 2) City of Framingham updates their accounting procedures/procurement policies to reflect this change by 7/1/2022. Name(s) of the contact person(s) responsible for corrective action: Lincoln Lynch, IV - Executive Director of Finance and Operations Framingham Public Schools Planned completion date for corrective action plan: In progress with a start date of 7/1/2022.

View Audit 326125

Finding 503188 (2021-104)

Material Weakness 2021

Apache County, Arizona

AZ

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding 2021-104 - Allocation of Coronavirus Relief Funds Funds (Material Weakness, Compliance Finding) CFDA Number: 21.019 Program Title: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Allocated Costs Question Costs: ...

Finding 2021-104 - Allocation of Coronavirus Relief Funds Funds (Material Weakness, Compliance Finding) CFDA Number: 21.019 Program Title: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Allocated Costs Question Costs: $2,460,485 Condition and context: The County used overall accounting data when allocating payroll and related expenses to the Coronavirus relief grant. The County first applied the grant funds to departments that met the definition of substantially dedicated employees. As there was remaining funds awarded the County applied the remaining funds to departments that would not meet the definition of substantially dedicated. These departments included the County attorney, constables, clerk of the court, probation and justice of the peace courts. The County did not maintain sufficient documentation to substantiate that employees within these departments were providing services relating to responding to the Covid-19 public health emergency. Expenses were not adequately defined by actual employee or pay period. Instead general payroll expenses were allocated from the departments identified. The total expenses allocated to the grant that did not meet the definition of substantially dedicated were $2,460,485. Recommendation: We recommend that the County establish policies and procedures to ensure that grant funds are used in accordance with grant agreements and other guidance. Adequate documentation should be maintained to ensure that expenses are substantiated and supported. Contact Name: Timothy Hinton, Finance Director Corrective Action Planned: The County’s allocation of funds followed the guidance provided by the State of Arizona. The County will review Federal guidance in determining how grant funds are to be allocated. Anticipated Completion Date: May 2024

View Audit 325282 Questioned Costs: $1

Finding 503186 (2021-101)

Material Weakness 2021

Apache County, Arizona

AZ

Reporting Material Weakness

Finding 2021-101 – Single Audit Reporting Package Not Files Timely (Repeat Finding) (Material Weakness) CFDA Numbers: 21.019 Program Titles: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Reporting Question Costs: None...

Finding 2021-101 – Single Audit Reporting Package Not Files Timely (Repeat Finding) (Material Weakness) CFDA Numbers: 21.019 Program Titles: Coronavirus Relief Funds Federal Agency: U.S. Department of Treasury Award Year: 2020 Award Number: None Compliance Requirement: Reporting Question Costs: None Condition and context: The County’s single audit reporting package for the fiscal year ended June 30, 2021, was not submitted to the Federal Audit Clearinghouse within nine months after the County’s year-end or within the extended period. This finding is similar to prior year finding 2020- 101. Recommendation: We recommend that the County evaluate its resources necessary to complete the year-end closing and financial reporting process and consider the need to devote additional resources to the financial reporting process. Doing so will improve the timeliness of the County’s submittal to the Federal Audit Clearinghouse. Contact Name: Timothy Hinton, Finance Director Corrective Action Planned: Additional policies and procedures will be implemented to facilitate and improve the financial reporting process. Anticipated Completion Date: May 2024

View Audit 325282

Finding 503185 (2021-103)

Material Weakness 2021

Apache County, Arizona

AZ

Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness

Finding 2021-103 - Allocation of Forest Reserve Funds (Repeat Finding) (Material Weakness, Compliance Finding) CFDA Number: 10.665 Program Title: Schools and Roads – Grants to States Federal Agency: U.S. Department of Agriculture Award Year: 2021 Award Number: None Compliance Requirement: Special Te...

Finding 2021-103 - Allocation of Forest Reserve Funds (Repeat Finding) (Material Weakness, Compliance Finding) CFDA Number: 10.665 Program Title: Schools and Roads – Grants to States Federal Agency: U.S. Department of Agriculture Award Year: 2021 Award Number: None Compliance Requirement: Special Tests and Provisions Question Costs: None Condition and context: Forest reserve monies for Apache County were not properly disbursed for the benefit of public schools and public roads in accordance with A.R.S. 11-497. The County instead disbursed the entire annual allocation of $558,547 to public school districts. This finding is similar to prior year finding 2019-102. Recommendation: We recommend that the County stop violating state statute and distribute forest reserve monies in a manner that benefits both public schools and public roads as required by A.R.S. 11-497. Contact Name: Timothy Hinton, Finance Director Corrective Action Planned: The County Finance Director will review the needs the County’s roads and schools and make a recommendation to the board on an appropriate allocation of the forest reserve funds. Anticipated Completion Date: May 2024

View Audit 325282

Finding 502346 (2021-001)

Material Weakness 2021

Community Health Aide Services, Inc.

NY

Questioned Costs HUD Housing Programs Material Weakness

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Community Health Aide Services, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bonadio & Co., LLP 100 Corporate Parkway...

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Community Health Aide Services, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bonadio & Co., LLP 100 Corporate Parkway Suite 200 Amherst, New York 14226 Audit period: January 1, 2021 December 31, 2021 The material weakness from the December 31, 2021 schedule of findings and questioned costs is discussed below. It is numbered consistently with the numbers assigned in the schedule. Federal Award Finding and Questioned Costs Name of Contact Person: Joel Green, Financial Controller Anticipated Completion Date: December 31, 2024 2021-001 – Material Weakness Corrective Action Plan: Condition: Out of 40 transactions selected for testing, 4 selections were payroll transactions that lacked proper employee and management approval of the effective pay rate and one selection was a rental payment that did not have a supporting lease agreement. Recommendation: Establish policies and procedures to ensure proper retention of transaction documentation and internal control review. Current Status: Policies and procedures are being developed to properly meet the recommendation. If anyone has questions regarding this plan, please call Mr. Joel Green at (716) 285-9681.

View Audit 324388 Questioned Costs: $1

Finding 502209 (2021-003)

Material Weakness 2021

American Association of Physics Teachers, Inc.

MD

Cash Management Material Weakness Period of Performance § 200.302 § 200.508 § 200.510

Finding 2021-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation:...

Finding 2021-003: Reconciliation of Accounts Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1524963 (11/1/2015 – 9/30/2021), 1812860 (9/1/2018 – 8/31/2020) Condition: The year-end schedules for federal grants receivable, for net assets, and for vacation payable were not reconciled and needed to be revised and updated. Views of Responsible Officials and Planned Corrective Actions: The outstanding liability due to NSF of $80,978 will be reimbursed when AAPT files the next drawn down request. Anticipated date of drawn down will be by July 31,2024. The senior accountant will be trained to prepare entries previously prepared by the CFO The senior accountant will reconcile accounts, and provide updated current schedules. The CFO will review and approve the entries and schedules prepared by the Senior accountant. Anticipated Completion Date: 10/15/2024 Responsible Official: Michael Brosnan, CFO

View Audit 324370

Finding 502205 (2021-002)

Material Weakness 2021

American Association of Physics Teachers, Inc.

MD

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

Finding 2021-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431...

Finding 2021-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1524963 (11/1/2015 – 9/30/2021), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1812860 (9/1/2018 – 8/31/2020), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education) Condition: The Chief Financial Officer is responsible for posting entries into the accounting system without a second level review, and obtaining all bank statements unopened while also having the ability to add or modify payees and unilaterally initiate and authorize electronic fund transfers such as automated clearing house payments. The CFO is also responsible for opening the mail which may contain payments by check, and can manually reduce receivable balances. Views of Responsible Officials and Planned Corrective Actions: AAPT has instituted the segregation of duties of submitting and approval of electronic payments. The senior accountant has been authorized to submit the ACH/Wire transfer requests. The CFO has the authorization of approval of submitted electronic payments. The change was activated around March 15, 2024 The staff will be trained on generating journal entries previous prepared by the CFO and supervised and approve by the CFO – completed date May 15, 2024 The administrative assistant of the CEO will come to AAPT twice weekly to process incoming mail and create an initial recordation log of checks or cash received. The administrative assistant will not have access in any system to enter/modify/delete any information related to checks that are received. Anticipated Completion Date: January 2025 Responsible Official: Michael Brosnan, CFO

View Audit 324370

Finding 502106 (2021-003)

Material Weakness 2021

Apsaalooke Nation Housing Authority

MT

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

2021-003 Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls over Compliance) The corrective actions implemented in FY 2022) Extraordinary circumstances beyond ANHA control. ANHA received large deposits from Treasury without notice and did not have the prop...

2021-003 Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls over Compliance) The corrective actions implemented in FY 2022) Extraordinary circumstances beyond ANHA control. ANHA received large deposits from Treasury without notice and did not have the proper cash collateralization in place. ANHA has since made agreements.

View Audit 324301

Finding 498574 (2021-004)

Material Weakness 2021

Wishek Hospital Clinic Association D/b/a South Central Health

ND

Questioned Costs Material Weakness Reporting § 200.33

Contact Person Megan Rath 2021-004 Corrective Action Plan The Association will implement that any future report submitted to HHS for Provider Relief Funds be reviewed and approved by a second reviewer from the Association. The Association will also enhance internal controls to ensure proper support...

Contact Person Megan Rath 2021-004 Corrective Action Plan The Association will implement that any future report submitted to HHS for Provider Relief Funds be reviewed and approved by a second reviewer from the Association. The Association will also enhance internal controls to ensure proper supporting calculations. Completion Date The corrective action plan steps were implemented in part in 2022 with continued improvements planned to be in place by October 1, 2024.

View Audit 321318 Questioned Costs: $1

Corrective Action Plans

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